Accounting standards are an essential element in the regulation of current financial reporting. Standard setters promulgate such standards, and companies and pr
'How and why do transnational regulatory bodies emerge? How do they acquire the authority and confidence to be actors in their own right? These questions preocc
Since 1998, the world’s leading experts on accounting and regulation have convened in a series of workshops to explore and analyze emerging issues in the fiel
Contemporary Issues in Accounting Regulation looks at accounting regulation in a different way. The opening chapters explore the tension between the power of th
The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and priva