Accounting and Regulation

1. Introduction
Roberto Pietra, Stuart McLeay, Joshua Ronen

2. Corporate Collapse: Regulatory, Accounting and Ethical Failure
Frank Clarke, Graeme Dean

3. Post-Enron Reform: Financial Statement Insurance, and GAAP Re-Visited
Joshua Ronen

4. Accounting Standard Setting in Two Political Contexts
Roland Königsgruber

5. Constituents’ Participation in the IASC/IASB’s due Process of International Accounting Standard Setting: A Longitudinal Analysis
Ann Jorissen, Nadine Lybaert, Raf Orens, Leo Tas

6. A Crisis of Identity? Juxtaposing Auditor Liability and the Value of Audit
Christopher Humphrey, Anna Samsonova

7. The Corporate Governance Effects of Audit Committee
Stuart Turley, Mahbub Zaman

8. The Role of Debt Contracts and Debt Covenants in Corporate Governance: Reflections on Evolution and Innovation
Judy Day, Peter Taylor

9. Regulation, Bonding and the Quality of Financial Statements
Christina Dargenidou, Aziz Jaafar, Stuart McLeay

10. Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View
Geoffrey Whittington

11. A Comparison of Historical Cost and Fair Value Accounting Systems: General and Some Regulatory Concerns
Michael Bromwich

12. IASB ED Management Commentary Versus European Regulation: The Impact on Management’s Reports of Companies Listed on Italian Stock Exchange
Daniela Argento, Roberto Pietra

13. Do Attributes of Management’s Explanations of Financial Performance Matter for Analysts? An International Perspective
Walter Aerts, Ann Tarca

14. The Consequences to Managers for Financial Misrepresentation
Jonathan M. Karpoff, D. Scott Lee, Gerald S. Martin

15. National Standard-Setters’ Lobbying: An Analysis of its Role in the IFRS 2 Due Process
Begoña Giner, Miguel Arce

16. Commentary. Current State and Future Challenges of the IFRS: Some Thoughts
Begoña Giner

Keywords: Economics/Management Science, Accounting/Auditing, Finance/Investment/Banking