The Politics of Accounting Regulation

The Politics of Accounting Regulation

Organizing Transnational Standard Setting in Financial Reporting

Sebastian Botzem

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.

Network data

Sebastian Botzem

Subjects: economics and finance, financial economics and regulation, international accounting, politics and public policy, international politics, regulation and governance

Extract

Year 2001 2001 2002 2003 2009 2008 2009 2006 Body I, S, S S S S T T T S Employing organization Arthur Andersen Accounting and Auditing Organization for Islamic Financial Institutions ABN Acteo ABN Amro Bank ACTEO (Association pour la participation des entreprises françaises à l’harmonisation comptable internationale) Aegon AMCOR Aegon Group NV Amcor AMF Autorité des Marchés Financiers AssBankSG ASSBritI AssIMR Association of Banks in Singapore Association of British Insurers Association for Investment Management and Research 2007 2008 2009 2005 2007 2001 2002 2003 2004 2001 2002 2003 2004 2005 2009 2009 2001 2002 2003 2001 2002 2003 2004 2008 2009 S S S S S S S S S S S S S S S S I I I T T T T T T, S AUASB Australian Accounting Standards Board AUEX AUFRC Australian Stock Exchange Australian Financial Reporting Council 181 M2812 - BOTZEM 9781849801775 PRINT.indd 181 21/12/2011 08:11 182 The politics of accounting regulation Year 2005 2006 2007 2008 2005 2006 2007 2008 2003 2004 2005 2006 2007 2008 2009 2001 2002 2003 2005 2006 2007 2001 2002 2003 2001 2002 2003 2004 2005 2006 2007 2008 2009 2007 2008 2009 2009 2001 2002 2003 2004 2005 2006 2007 Body S S S S S S S S T T T T T T S S S S S S S S S S S, T S, T S, T, T S, T S, T S, T S, T S S T I, T...

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