Law, Corporate Governance and Accounting: European Perspectives

ISBN-13: 9781138959675 / Angielski / Miękka / 2015 / 294 str.

Victoria Krivogorsky

Opis

The growing internationalization of markets, the relaxation of constraints on capital flows between countries, and the creation of different economic unions -- the European Union in particular -- initiated the flow of capital, goods, and services across national borders, growth and diffusion of shareholding, and increased merger activity among the world s largest stock exchanges. These changes have stimulated an interest in understanding developments in accounting and corporate governance in a newly qualitative way. Law, Corporate Governance, and Accounting sets out a framework for the analysis of institutional environments as the interconnected key tools of modern public corporations. Along with examining latest developments in the integrated formal structures for the formulation of international accounting principles, analyzing new accounting regulations and the extrapolating on the lessons that can be learned from the harmonization of accounting principles in Europe, this monograph provides the analyses of the convergence in both auditing and corporate governance as well as US perspective on IFRS adoption. "

Spis treści

Introduction. Victoria Krivogorsky  Part I   1. Conceptual Framework for International Financial Reporting Standards. Victoria Krivogorsky  2. US Perspectives on Implementation of IFRS. Ervin Black, Greg Burton, Spencer Paul  Part II: Recent Developments in Accounting, Corporate Governance and Auditing in Europe  3. New Corporate Governance Rules and Practices. Victoria Krivogorsky, Wolfgang Dick  4. International Standards on Auditing - Global Developments, Acting Institutions, and Status of Worldwide Adoption. Holger Erchinger  5. Auditing Reform in Europe. Chiara Saccon  6. The Impact of Mandatory Adoption of IFRS on Income Statement and Balance Sheet Properties. Gary Grudnitski, François Aubert  Part III: Analysis of Changing Institutional Environments, New Accounting Policies and Corporate Governance Practices in Selected Countries  7. Analysis of Changing Institutional Environments, New Accounting Policies and Corporate Governance Practices in France. Pascale Delvaille  8. Analysis of Changing Institutional Environments, New Accounting Policies and Corporate Governance Practices in Germany. Axel Haller, Martin Wehrfritz  9. Analysis of Changing Institutional Environments, New Accounting Policies and Corporate Governance Practices in Portugal. Gabriela Gueifão, Mohamed Azzim Gulamhussen  10. Analysis of Changing Institutional Environments, New Accounting Policies and Corporate Governance Practices in Spain. Elena de las Heras, Begoña Navallas, and Jose Luis Ucieda   11. Analysis of Changing Institutional Environments, New Accounting Policies and Corporate Governance Practices in Sweden. Niclas Hellman  12. Analysis of Changing Institutional Environments, New Accounting Policies and Corporate Governance Practices in Italy. Roberto Di Pietra  13. Analysis of Changing Institutional Environments, New Accounting Policies and Corporate Governance Practices in the UK. George Iatridis, 'Πανεπιστήμιο Θεσσαλίας'

O autorze

Dr. Victoria Krivogorsky is a faculty member in the Charles W. Lamden School of Accountancy at San Diego State University, USA. Her international experience includes serving on the faculty at ESSEC -Paris, France and ESCP-EAP European School of Management (Paris) as a visiting professor. Her research interests rest in the areas of international accounting and corporate governance, and her research efforts resulted in numerous academic publications. She presented the results of her research efforts at business schools in France, Netherlands, Switzerland, Portugal, Finland, Poland, Russia. She is a director of iBEACON (International Business Economics Accounting Collaborative Network).