Accounting and Regulation New Insights on Governance, Markets and In
Since 1998, the world’s leading experts on accounting and regulation have convened in a series of workshops to explore emerging issues in their field, and to analyze the social and economic consequences. The workshops have covered a wide array of topics,
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Accounting and Regulation New Insights on Governance, Markets and Institutions
Accounting and Regulation
Roberto Di Pietra Stuart McLeay Joshua Ronen •
Editors
Accounting and Regulation New Insights on Governance, Markets and Institutions
123
Editors Roberto Di Pietra Department of Business and Law University of Siena Siena Italy
Joshua Ronen Stern School of Business New York University New York USA
Stuart McLeay The University of Sydney Sydney, NSW Australia
ISBN 978-1-4614-8096-9 DOI 10.1007/978-1-4614-8097-6
ISBN 978-1-4614-8097-6
(eBook)
Springer New York Heidelberg Dordrecht London Library of Congress Control Number: 2013940763 Springer Science+Business Media New York 2014, Corrected at 2nd Printing 2014 This work is subject to copyright. All rights are reserved by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. Exempted from this legal reservation are brief excerpts in connection with reviews or scholarly analysis or material supplied specifically for the purpose of being entered and executed on a computer system, for exclusive use by the purchaser of the work. Duplication of this publication or parts thereof is permitted only under the provisions of the Copyright Law of the Publisher’s location, in its current version, and permission for use must always be obtained from Springer. Permissions for use may be obtained through RightsLink at the Copyright Clearance Center. Violations are liable to prosecution under the respective Copyright Law. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. While the advice and information in this book are believed to be true and accurate at the date of publication, neither the authors nor the editors nor the publisher can accept any legal responsibility for any errors or omissions that may be made. The publisher makes no warranty, express or implied, with respect to the material contained herein. Printed on acid-free paper Springer is part of Springer Science+Business Media (www.springer.com)
Contents
1
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Roberto Di Pietra, Stuart McLeay and Joshua Ronen
2
Corporate Collapse: Regulatory, Accounting and Ethical Failure. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Frank Clarke and Graeme Dean
9
Post-Enron Reform: Financial Statement Insurance, and GAAP Re-Visited. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Joshua Ronen
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3
4
Accounting Standa
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