Politics Of Accounting Standard Setting
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The Politics Of Accounting Regulation
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Author : Sebastian Botzem
language : en
Publisher: Edward Elgar Publishing
Release Date : 2012-01-01
The Politics Of Accounting Regulation written by Sebastian Botzem and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-01-01 with Law categories.
'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 preoccupy scholars in many disciplines and Sebastian Botzem's The Politics of Accounting Regulation makes an important contribution to the debates. Focusing on the case of the International Accounting Standards Board over a critical period of its development including the financial crisis Botzem addresses its evolution as an organization which produces accounting standards and whose efforts to be outside politics are inevitably and irredeemably political in nature. This book is essential reading for sociologists, political scientists, accountants and anyone else interested in the organization of global governance.' Michael Power, London School of Economics, UK The financial crisis underlines the relevance of accounting standards as much more than instrumental rules for corporate reporting. This important book outlines the accounting standards that embody societal and professional values and contribute to the distribution of financial benefits that put international harmonization of standards into the limelight. Sebastian Botzem reveals that international standards have emerged after decades of contest and political bargaining which resulted in closely aligned standards, voluntary consultation procedures and a network structure comprising actors mainly stemming from global auditing firms, regulators and international organizations.
Politics Of Accounting Standard Setting
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Author : Mohamed ElMutassim Hussein
language : en
Publisher:
Release Date : 1986
Politics Of Accounting Standard Setting written by Mohamed ElMutassim Hussein and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1986 with Accounting categories.
The Politics Of Accounting Standard Setting
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Author : Brandon Gipper
language : en
Publisher:
Release Date : 2013
The Politics Of Accounting Standard Setting written by Brandon Gipper and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.
We provide an overview of the empirical literature on the politics of accounting standard-setting, focusing on the US Financial Accounting Standards Board (FASB). Although it is clear from casual observation that politics sometimes plays a first-order role in the determination of accounting standards, we argue that more can be done to improve our understanding of this important topic. Based on our review, we outline what we see to be a number of potentially fruitful directions for future research.
The Economics And Politics Of Accounting
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Author : Christian Leuz
language : en
Publisher: OUP Oxford
Release Date : 2005-09-15
The Economics And Politics Of Accounting written by Christian Leuz and has been published by OUP Oxford this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-09-15 with Business & Economics categories.
Accounting and the role of accountants has permeated the modern societies. For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework, much of which is in turn shaped by political processes. This web of interactions results in complex economic and political questions which require accounting researchers to focus on several related trends: information economics, regulatory economics, sociology, and political science. Although considerable progress has been made in the field of accounting, many fundamental questions are still subject to debate. In this book leading international scholars address a number of important questions: · What is the role of accounting in security valuation, decision making and contracting? · What can we learn from economics-based research in accounting? · What is the role of auditing and how can accounting standards be enforced? · What are the cost and benefits of accounting and disclosure regulation? · What is the role of accounting in society? · How does lobbying affect the political process of standard setting? · What are the consequences of the internationalization of standard setting? This seminal book will be of interest to academics, researchers, and graduate students of Accounting, Finance, Business Studies, Sociology, and Political Economy.
Approaches And Theories To Standard Setting In Accounting
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Author : Panagiotis Papadopoulos
language : en
Publisher: GRIN Verlag
Release Date : 2011-12
Approaches And Theories To Standard Setting In Accounting written by Panagiotis Papadopoulos and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-12 with Business & Economics categories.
Essay from the year 2011 in the subject Business economics - Accounting and Taxes, grade: 64, University of Westminster (Westminster Business School), course: Financial Accounting and Policy, language: English, abstract: Since the financial crisis in 2008 the topic regulation of the markets at all revived. The world was looking for guilty parties in Rating agencies, financial institutions, governments and lastly audit firms and institutions which gave them their working framework - the accounting standards. On the one hand the scream for more regulation in the private sector to protect the public good became louder and on the other hand scientists were warning of such overbearing steps because they would be damaging the economy. This issue provides the basis for this paper where accounting is seen as an eco-nomic good. Accounting information is not costless to produce for the corporations and it raises compliance costs. On the one hand managers are using accounting rules that minimize information costs and on the other hand shareholders want ac-counting rules that improve their ability to control and monitor the manager's action. Theoretically, financial accounting and reporting should be objective, neutral and apolitical. However, the standard setting process can be influenced by external groups with different interests.
Shopping For Accounting Principles
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Author : Peter Mc Geoghegan
language : en
Publisher:
Release Date : 2003
Shopping For Accounting Principles written by Peter Mc Geoghegan and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Accounting categories.
Political Standards
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Author : Karthik Ramanna
language : en
Publisher: University of Chicago Press
Release Date : 2015-11-09
Political Standards written by Karthik Ramanna and has been published by University of Chicago Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-11-09 with Business & Economics categories.
Prudent, verifiable, and timely corporate accounting is a bedrock of our modern capitalist system. In recent years, however, the rules that govern corporate accounting have been subtly changed in ways that compromise these core principles, to the detriment of the economy at large. These changes have been driven by the private agendas of certain corporate special interests, aided selectively—and sometimes unwittingly—by arguments from business academia With Political Standards, Karthik Ramanna develops the notion of “thin political markets” to describe a key problem facing technical rule-making in corporate accounting and beyond. When standard-setting boards attempt to regulate the accounting practices of corporations, they must draw on a small pool of qualified experts—but those experts almost always have strong commercial interests in the outcome. Meanwhile, standard setting rarely enjoys much attention from the general public. This absence of accountability, Ramanna argues, allows corporate managers to game the system. In the profit-maximization framework of modern capitalism, the only practicable solution is to reframe managerial norms when participating in thin political markets. Political Standards will be an essential resource for understanding how the rules of the game are set, whom they inevitably favor, and how the process can be changed for a better capitalism.
Accounting Standard Setting
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Author : David J. Russell
language : en
Publisher:
Release Date : 1991
Accounting Standard Setting written by David J. Russell and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Accounting categories.
Contemporary Issues In Accounting Regulation
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Author : Stuart McLeay
language : en
Publisher: Springer Science & Business Media
Release Date : 2001
Contemporary Issues In Accounting Regulation written by Stuart McLeay and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Business & Economics categories.
Contemporary Issues in Accounting Regulation looks at accounting regulation in a different way. The opening chapters explore the tension between the power of the state and the forces of the market, and other aspects of the political dimension to accounting regulation. The book also examines the process of setting accounting standards, highlighting the crucial role of standard setters in assessing the level of public support for an issue in the face of opposing positions taken by powerful interest groups. In addition, the book provides an introduction to the theoretical framework of accounting regulation, looking at choices between controversial accounting methods and at markets that are characterized by asymmetry of information and beliefs. The final chapters of the book are concerned with creative accounting, deregulation of financial reporting by smaller companies, and the link between price regulation and accounting policy choices.
A Political Economy Of Accounting Standard Setting
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Author : Roland Koenigsgruber
language : en
Publisher:
Release Date : 2014
A Political Economy Of Accounting Standard Setting written by Roland Koenigsgruber and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
In recent years accounting researchers have identified “political” lobbying as a problem for accounting standard setting. This paper presents a simple game-theoretic analysis of the political process to identify situations where companies have incentives to lobby the political principal instead of participating in the usual due process of accounting standard setting. Analysis of the model suggests that “political” lobbying is more likely to happen in the EU than in the US. Furthermore it is suggested that if the relevant standard setters wish to achieve harmonization of accounting standards between the EU and the US, European companies have more lobbying leverage than their American counterparts because there are more European veto players than American ones.