Global Governance in Accounting

Part I. Transformations of Statehood in Accounting: The Framework

1. Accounting: A Socio-economic View
Jochen Zimmermann, Jörg R. Werner, Philipp B. Volmer

2. Transformation of Role Models: Germany, the UK and the US
Jochen Zimmermann, Jörg R. Werner, Philipp B. Volmer

Part II. New Governance Arrangements in Disclosure

3. Rise and Fall of the Golden-Age Nation State Model
Jochen Zimmermann, Jörg R. Werner, Philipp B. Volmer

4. The New Accounting Procedures in Europe: Combining Transnational Standard-setting and Supranational Rule-making
Jochen Zimmermann, Jörg R. Werner, Philipp B. Volmer

5. The Struggle between Private and Public: The Case of Stock Exchanges
Jochen Zimmermann, Jörg R. Werner, Philipp B. Volmer

Part III. The Role of the Nation State in Enforcement

6. Dawn and Dusk of the Nation State in Auditing: From Supervising Private Arrangements to Transnational Governance
Jochen Zimmermann, Jörg R. Werner, Philipp B. Volmer

7. The Stronghold of the Nation State: Enforcement Agencies
Jochen Zimmermann, Jörg R. Werner, Philipp B. Volmer

Part IV. Forces of Transformation and Convergence: Potency and Impotence of the Nation State

8. The Weakened Nation State: Economic Globalization and Regime Convergence
Jochen Zimmermann, Jörg R. Werner, Philipp B. Volmer

9. The Powerful Nation State: Sarbanes—Oxley and the Global Reach of Regulation
Jochen Zimmermann, Jörg R. Werner, Philipp B. Volmer

Part V. Analytical Summary and Conclusion

10. Convergence Patterns in Public—Private Collaborations
Jochen Zimmermann, Jörg R. Werner, Philipp B. Volmer

11. Epilogue
Jochen Zimmermann, Jörg R. Werner, Philipp B. Volmer

Avainsanat: Economics, International Economics, International Relations, Political Economy, Macroeconomics/Monetary Economics//Financial Economics, Economic Policy, Political Science