The transnational regulation of accounting / guest editors, Professor Paul Gillis, Professor Richard Petty and Professor Roy Suddaby.

Format:

Book

Contributor:

Gillis, Paul, editor.

Petty, Richard, editor.

Suddaby, Roy, editor.

Series:

Accounting, Auditing & Accountability Journal: Volume 27, Issue 6

Accounting, Auditing & Accountability Journal, 0951-3574 ; Volume 27, Number 6

Language:

English

Subjects (All):

Accounting--Periodicals.

Accounting.

Auditing--Periodicals.

Auditing.

Liability (Law)--Periodicals.

Liability (Law).

Physical Description:

1 online resource (149 p.)

Place of Publication:

Bradford, [England] : Emerald Insight, 2014.

Language Note:

English

Summary:

The papers appearing in this AAAJ ebook cover a range of issues and from them we understand that self-regulation comes from professionalization, that systems of professional self-regulation (or co-regulation) at the national level have been transformed into the systems of global self-regulation. Also there is a growing level of scholarly engagement with transnational regimes of accounting regulation and the emerging portrayal of such regimes as arenas characterized by multiple actors, agendas, and strategies of influence. Each of the papers is very different, but all of the papers appearing in

Contents:

Cover; Editorial boards; The transnational regulation ofaccounting: insights, gaps and anagenda for future research; Transnationalism and the transforming roles of professional accountancy bodies ; Transnational standard setting in accounting ; GAAP convergence or convergence Gap: unfolding ten years of accounting change ; The development of national and transnational regulationon on the scope of consolidation; Accrual-based earnings management in state owned companies

Notes:

Description based upon print version of record.

Includes bibliographical references.

Description based on online resource; title from PDF title page (ebrary, viewed November 19, 2014).

ISBN:

1-78441-392-5