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Convergence patterns in accounting regulation : six country cases of the transforming regulatory landscape
Zimmermann, Jochen; Kilian, Jan-Philipp; Schymczyk, Johannes - 2010
This paper inquires into recent changes of accounting regulation in six OECD countries: Germany, France, England, USA …, Canada and Japan. Having formerly been embedded into different institutional environments, accounting systems varied widely … of a national accounting system: (1) Predominant uses of accounting, (2) Extent of professional self-regulation, (3 …
Persistent link: https://www.econbiz.de/10003963155
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Global financial deregulation : commercial banking at the crossroads
Swary, Itzhak; Topf, Barry - 1992 - 1. publ.
Persistent link: https://www.econbiz.de/10000832782
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Audit Quality : Cross-National Comparison of Regulatory Regimes
Kleinman, Gary - 2013
The importance of fostering more accurate audits has been heightened by a series of high-profile accounting scandals at the beginning of the millennium. These scandals prompted more stringent regulations over corporate governance and financial reporting and the creation of audit oversight bodies...
Persistent link: https://www.econbiz.de/10013072475
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The culture of welfare markets : the international recasting of pension and care systems
Bode, Ingo - 2008
Persistent link: https://www.econbiz.de/10013437929
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Institutional economics in France and Germany : German ordoliberalism versus the French regulation school ; with 11 tables
Labrousse, Agnès (ed.) - 2001
Persistent link: https://www.econbiz.de/10001506843
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Institutional Economics in France and Germany : German Ordoliberalism versus the French Regulation School
Labrousse, Agnès - 2001
German Ordoliberalism and French Regulation theory, two institutionalist theories born in different national contexts …, show striking convergences and complementarities. Based on an original comparison, Institutional Economics in France and …
Persistent link: https://www.econbiz.de/10013518592
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Investors' perceptions of non-audit services and their type in Germany : the financial crisis as a turning point
Eilifsen, Aasmund; Quick, Reiner; Schmidt, Florian; … - 2017
Persistent link: https://www.econbiz.de/10011975784
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Auditor liability to third parties after Sarbanes-Oxley : an international comparison of regulatory and legal reforms
Chung, Janne; Farrar, Jonathan; Puri, Poonam; Thorne, Linda - In: Journal of international accounting auditing & taxation 19 (2010) 1, pp. 66-78
Persistent link: https://www.econbiz.de/10009272734