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The Politics of Accounting Regulation

The Politics of Accounting Regulation

Organizing Transnational Standard Setting in Financial Reporting

by Sebastian Botzem
Paperback
Publication Date: 31/01/2014

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The global financial crisis underlines the relevance of accounting standards as much more than instrumental rules for corporate reporting. This important book details 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.
ISBN:
9781783475841
9781783475841
Category:
Accounting
Format:
Paperback
Publication Date:
31-01-2014
Language:
English
Publisher:
Edward\Elgar#Publishing, Incorporated
Country of origin:
United States
Dimensions (mm):
234x156x13mm
Weight:
0.35kg

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