Economics and Politics of Accounting by Christian Leuz
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Economics and Politics of Accounting
By Christian Leuz

The Economics and Politics of Accounting

International Perspectives on Trends, Policy, and Practice

Edited by See other recent books by Christian Leuz See other recent books by Dieter Pfaff See other recent books by Anthony Hopwood
Format: Paperback

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Economics and Politics of Accounting by Christian Leuz

Book Description

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.

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Book Details

ISBN: 9780199286782
ISBN-10: 0199286787
Format: Paperback
(234mm x 156mm x 24mm)
Pages: 436
Imprint: Oxford University Press
Publisher: Oxford University Press
Publish Date: 15-Sep-2005
Country of Publication: United Kingdom

Other Editions...


Books By Author Christian Leuz

Economics and Politics of Accounting by Christian Leuz Economics and Politics of Accounting, Hardback (March 2004)

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 text addresses a number of important questions about the role of accounting in society.

» View all books by Christian Leuz

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Author Biography - Christian Leuz

Anthony Hopwood is the Peter Moores Dean of the Said Business School, the American Standard Companies Professor of Operations Management, and Student of Christ Church at the University of Oxford. Educated at the London School of Economics and the University of Chicago, prior to moving to Oxford in 1995 Professor Hopwood had held professorships at the London Business School and the London School of Economics. He also is the President of the European Institute for Advanced Studies in Management, Brussels. Professor Hopwood is also Editor-in-Chief of the major international research journal, Accounting, Organizations and Society. He has served as a consultant to commercial, governmental and international organizations. Professor Hopwood holds honorary doctorates from universities in Denmark, Finland, Sweden and the United Kingdom.

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