Global governance in accounting: rebalancing public power and private commitment
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Basingstoke
Palgrave Macmillan
2008
|
| Ausgabe: | 1. publ. |
| Schriftenreihe: | Transformations of the state
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| ISBN: | 9780230518148 0230518141 |
Internformat
MARC
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| 245 | 1 | 0 | |a Global governance in accounting |b rebalancing public power and private commitment |c Jochen Zimmermann, Jörg R. Werner and Philipp B. Volmer |
| 250 | |a 1. publ. | ||
| 264 | 1 | |a Basingstoke |b Palgrave Macmillan |c 2008 | |
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a Transformations of the state | |
| 650 | 4 | |a Industrial policy | |
| 650 | 4 | |a Business / State supervision | |
| 650 | 4 | |a Privatization | |
| 650 | 4 | |a Accounting / Law and legislation / Germany / Case studies | |
| 650 | 4 | |a Accounting / Law and legislation / Great Britain / Case studies | |
| 650 | 4 | |a Accounting / Law and legislation / United States / Case studies | |
| 650 | 4 | |a Recht | |
| 650 | 4 | |a Wirtschaft | |
| 650 | 4 | |a Accounting |x Law and legislation |z Germany |v Case studies | |
| 650 | 4 | |a Accounting |x Law and legislation |z Great Britain |v Case studies | |
| 650 | 4 | |a Accounting |x Law and legislation |z United States |v Case studies | |
| 650 | 4 | |a Business |x State supervision | |
| 650 | 4 | |a Industrial policy | |
| 650 | 4 | |a Privatization | |
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| 651 | 4 | |a Großbritannien | |
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| 700 | 1 | |a Volmer, Philipp B. |e Sonstige |4 oth | |
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Datensatz im Suchindex
| _version_ | 1804137527654744064 |
|---|---|
| adam_text | Contents
List of Exhibits
viii
List
o f
Abbreviations
χ
Acknowledgements
xvi
Series Editor s Preface
xvii
Part I Transformations of Statehood in Accounting:
The Framework
1
Accounting: A Socio-economic View
5
1.1
The localization of accounting: Business and
regulatory contexts
5
1.2
The policy fields of financial reporting
10
1.3
The function of accounting within the varieties of
capitalism
12
1.4
Governance modes and the role of the state
17
2
Transformation of Role Models: Germany, the UK
and the US
22
2.1
UK accounting: Diversity, professions and fair
presentation
23
2.2
German accounting: Commercial Code, jurisprudence
and taxation
26
2.3
US accounting: Financial markets, interstate
commerce and dominance of the SEC
29
2.4
Conclusion
32
Part II New Governance Arrangements in Disclosure
3
Rise and Fall of the Golden-Age Nation State Model
35
3.1
Standard-setting in the US: Not quite Europe s
precursor
35
vi
Contents
3.2
Standard-setting in Europe: National developments
and early European interventions
42
3.3
Conclusion
54
4
The New Accounting Procedures in Europe: Combining
Transnational Standard-setting and Supranational
Rule-making
57
4.1
The emerging framework: The IAS
58
4.2
The European use of the framework
61
4.3
Shifting responsibilities from the nation state:
The legitimacy issue
64
4.4
Conclusion
68
5
The Struggle between Private and Public: The Case of
Stock Exchanges
69
5.1
The business model and organizational form of stock
exchanges
71
5.2
Germany: An active role for the private sector
73
5.3
The UK: The shift to state control
84
5.4
The US: Crowding out the private sector
90
5.5
Conclusion
97
Part III The Role of the Nation State in Enforcement
6
Dawn and Dusk of the Nation State in Auditing: From
Supervising Private Arrangements to Transnational
Governance
103
6.1
Auditing: A supply and demand analysis
104
6.2
Audit governance: Institutions and
procedures
108
6.3
The emerging global framework: The IFAC
116
6.4
Conclusion
117
7
The Stronghold of the Nation State: Enforcement
Agencies
120
7.1
The US case: A comprehensive policing role for
the SEC
121
7.2
The UK case: Coexisting variations of the
private-public mix
126
Contents
vii
7.3
The German case: A public-private mix with low
sanctioning powers
131
7.4
Financial regulation of listed firms: Europe vs the US
137
7.5
Conclusion
140
Part IV Forces of Transformation and Convergence:
Potency and Impotence of the Nation State
8
The Weakened Nation State: Economic Globalization
and Regime Convergence
145
8.1
Measuring the extent of globalization
146
8.2
Cross-listings as a phenomenon of globalization
152
8.3
Influence of globalization on national legal systems
157
8.4
Conclusion
161
9
The Powerful Nation State: Sarbanes-Oxley and the
Global Reach of Regulation
163
9.1
The scope of the
SOA
164
9.2
Institutional changes triggered in the US
166
9.3
The interference of
SOA
with extraterritorial
regulation
171
9.4
Pre-SOA developments in European countries
173
9.5
Recent regulatory developments: Functional
convergence to the US model
177
9.6
Conclusion
183
Part V Analytical Summary and Conclusion
10
Convergence Patterns in Public-Private Collaborations
189
10.1
Regulation in the golden age
191
10.2
Today s regulation
197
10.3
Conclusions
203
Epilogue
207
Notes
209
References
212
Index
229
List of Exhibits
1.1
Localization of accounting
9
1.2
Framework for analysing possible shifts in accounting
governance
20
3.1
Organizational structure of US financial accounting
standard-setters
41
3.2
EU
company law directives (including draft directives)
44
3.3
Organizational structure of UK financial accounting
standard-setters
49
3.4
Structure of GASC/GASB standard-setting
53
4.1
Organizational structure of the IASCF
60
5.1
Changes in the German model, demonstrated for the
FSE
79
5.2
Disclosure regulation in Germany (bourse:
FSE)
83
5.3
Changes in the UK model, demonstrated for the
LSE
89
5.4
Changes in the US model, demonstrated for the AMEX,
NASDAQ and NYSE
93
5.5
Different phases of regulation in Germany, the UK and
the US
99
6.1
Localization of audit governance
118
7.1
Organizational structure of the SEC
121
7.2
Competences of US-American enforcement authority
124
7.3
Regulatory framework of enforcement in the US
125
7.4
Organizational structure of the
FSA
128
7.5
Competences of the UK enforcement authorities
131
7.6
Organizational structure of the BaFin
133
7.7
Competences of German enforcement authorities
135
7.8
Regulatory framework of enforcement in the UK
138
7.9
Regulatory framework of enforcement in Germany
139
8.1
Years means for FDI inflows and outflows (relative to
GDP) for
24
OECD
countries
148
8.2
Increases in globalization in
24
OECD
countries
149
8.3
Standard deviation of FDI inflows and outflows
(relative to GDP) for
24
OECD
countries
150
List of Exhibits
ix
8.4
OECD
countries ranked according to the average level
of globalization (FDI outflows relative to GDP) between
1970
and
2005 151
8.5
Total foreign portfolio investments in Germany, the
UK and the US between
1980
and
2005 151
8.6
Market capitalization scaled by GDP in Germany, the
UK and the US
159
8.7
Number of listed domestic companies per one million
inhabitants
159
8.8
Total value of foreign stocks traded in Germany, the
UK and the US
160
8.9
Market capitalization relative to domestic credit
provided by the banking sector
160
9.1
The 10-point programme of the German federal
government
(2003) 181
10.1
Type of coordination and the respective actors
190
10.2
Relevance of different actors in disclosure regulation in
the golden age
193
10.3
Visualization of different disclosure regulations in the
golden age
194
10.4
Differences in disclosure regulation in the golden age
194
10.5
Relevance of different actors in enforcement regulation
in the golden age
196
10.6
Visualization of enforcement regulation in the golden
age
196
10.7
Differences in enforcement regulation in the golden
age
197
10.8
Relevance of different actors in today s disclosure
regulation
198
10.9
Visualization of today s disclosure regulation in three
countries
199
10.10
Differences in today s disclosure regulation
199
10.11
Relevance of different actors in today s enforcement
regulation
202
10.12
Visualization of today s enforcement regulation in
three countries
202
10.13
Differences in today s enforcement regulation
202
10.14
Overall coordination efforts: Golden age and today
203
10.15
Relative importance of coordination by the state
204
10.16
Shifts in disclosure governance
205
10.17
Shifts in enforcement governance
206
|
| adam_txt |
Contents
List of Exhibits
viii
List
o f
Abbreviations
χ
Acknowledgements
xvi
Series Editor's Preface
xvii
Part I Transformations of Statehood in Accounting:
The Framework
1
Accounting: A Socio-economic View
5
1.1
The localization of accounting: Business and
regulatory contexts
5
1.2
The policy fields of financial reporting
10
1.3
The function of accounting within the varieties of
capitalism
12
1.4
Governance modes and the role of the state
17
2
Transformation of Role Models: Germany, the UK
and the US
22
2.1
UK accounting: Diversity, professions and 'fair
presentation'
23
2.2
German accounting: Commercial Code, jurisprudence
and taxation
26
2.3
US accounting: Financial markets, interstate
commerce and dominance of the SEC
29
2.4
Conclusion
32
Part II New Governance Arrangements in Disclosure
3
Rise and Fall of the Golden-Age Nation State Model
35
3.1
Standard-setting in the US: Not quite Europe's
precursor
35
vi
Contents
3.2
Standard-setting in Europe: National developments
and early European interventions
42
3.3
Conclusion
54
4
The New Accounting Procedures in Europe: Combining
Transnational Standard-setting and Supranational
Rule-making
57
4.1
The emerging framework: The IAS
58
4.2
The European use of the framework
61
4.3
Shifting responsibilities from the nation state:
The legitimacy issue
64
4.4
Conclusion
68
5
The Struggle between Private and Public: The Case of
Stock Exchanges
69
5.1
The business model and organizational form of stock
exchanges
71
5.2
Germany: An active role for the private sector
73
5.3
The UK: The shift to state control
84
5.4
The US: Crowding out the private sector
90
5.5
Conclusion
97
Part III The Role of the Nation State in Enforcement
6
Dawn and Dusk of the Nation State in Auditing: From
Supervising Private Arrangements to Transnational
Governance
103
6.1
Auditing: A supply and demand analysis
104
6.2
Audit governance: Institutions and
procedures
108
6.3
The emerging global framework: The IFAC
116
6.4
Conclusion
117
7
The Stronghold of the Nation State: Enforcement
Agencies
120
7.1
The US case: A comprehensive policing role for
the SEC
121
7.2
The UK case: Coexisting variations of the
private-public mix
126
Contents
vii
7.3
The German case: A public-private mix with low
sanctioning powers
131
7.4
Financial regulation of listed firms: Europe vs the US
137
7.5
Conclusion
140
Part IV Forces of Transformation and Convergence:
Potency and Impotence of the Nation State
8
The Weakened Nation State: Economic Globalization
and Regime Convergence
145
8.1
Measuring the extent of globalization
146
8.2
Cross-listings as a phenomenon of globalization
152
8.3
Influence of globalization on national legal systems
157
8.4
Conclusion
161
9
The Powerful Nation State: Sarbanes-Oxley and the
Global Reach of Regulation
163
9.1
The scope of the
SOA
164
9.2
Institutional changes triggered in the US
166
9.3
The interference of
SOA
with extraterritorial
regulation
171
9.4
Pre-SOA developments in European countries
173
9.5
Recent regulatory developments: Functional
convergence to the US model
177
9.6
Conclusion
183
Part V Analytical Summary and Conclusion
10
Convergence Patterns in Public-Private Collaborations
189
10.1
Regulation in the golden age
191
10.2
Today's regulation
197
10.3
Conclusions
203
Epilogue
207
Notes
209
References
212
Index
229
List of Exhibits
1.1
Localization of accounting
9
1.2
Framework for analysing possible shifts in accounting
governance
20
3.1
Organizational structure of US financial accounting
standard-setters
41
3.2
EU
company law directives (including draft directives)
44
3.3
Organizational structure of UK financial accounting
standard-setters
49
3.4
Structure of GASC/GASB standard-setting
53
4.1
Organizational structure of the IASCF
60
5.1
Changes in the German model, demonstrated for the
FSE
79
5.2
Disclosure regulation in Germany (bourse:
FSE)
83
5.3
Changes in the UK model, demonstrated for the
LSE
89
5.4
Changes in the US model, demonstrated for the AMEX,
NASDAQ and NYSE
93
5.5
Different phases of regulation in Germany, the UK and
the US
99
6.1
Localization of audit governance
118
7.1
Organizational structure of the SEC
121
7.2
Competences of US-American enforcement authority
124
7.3
Regulatory framework of enforcement in the US
125
7.4
Organizational structure of the
FSA
128
7.5
Competences of the UK enforcement authorities
131
7.6
Organizational structure of the BaFin
133
7.7
Competences of German enforcement authorities
135
7.8
Regulatory framework of enforcement in the UK
138
7.9
Regulatory framework of enforcement in Germany
139
8.1
Years' means for FDI inflows and outflows (relative to
GDP) for
24
OECD
countries
148
8.2
Increases in globalization in
24
OECD
countries
149
8.3
Standard deviation of FDI inflows and outflows
(relative to GDP) for
24
OECD
countries
150
List of Exhibits
ix
8.4
OECD
countries ranked according to the average level
of globalization (FDI outflows relative to GDP) between
1970
and
2005 151
8.5
Total foreign portfolio investments in Germany, the
UK and the US between
1980
and
2005 151
8.6
Market capitalization scaled by GDP in Germany, the
UK and the US
159
8.7
Number of listed domestic companies per one million
inhabitants
159
8.8
Total value of foreign stocks traded in Germany, the
UK and the US
160
8.9
Market capitalization relative to domestic credit
provided by the banking sector
160
9.1
The 10-point programme of the German federal
government
(2003) 181
10.1
Type of coordination and the respective actors
190
10.2
Relevance of different actors in disclosure regulation in
the golden age
193
10.3
Visualization of different disclosure regulations in the
golden age
194
10.4
Differences in disclosure regulation in the golden age
194
10.5
Relevance of different actors in enforcement regulation
in the golden age
196
10.6
Visualization of enforcement regulation in the golden
age
196
10.7
Differences in enforcement regulation in the golden
age
197
10.8
Relevance of different actors in today's disclosure
regulation
198
10.9
Visualization of today's disclosure regulation in three
countries
199
10.10
Differences in today's disclosure regulation
199
10.11
Relevance of different actors in today's enforcement
regulation
202
10.12
Visualization of today's enforcement regulation in
three countries
202
10.13
Differences in today's enforcement regulation
202
10.14
Overall coordination efforts: Golden age and today
203
10.15
Relative importance of coordination by the state
204
10.16
Shifts in disclosure governance
205
10.17
Shifts in enforcement governance
206 |
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| author | Zimmermann, Jochen 1965- |
| author_GND | (DE-588)170993264 (DE-588)1020725087 |
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| author_role | aut |
| author_sort | Zimmermann, Jochen 1965- |
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| building | Verbundindex |
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| callnumber-raw | HC |
| callnumber-search | HC |
| callnumber-sort | HC |
| callnumber-subject | HC - Economic History and Conditions |
| classification_rvk | MK 4050 QP 820 |
| ctrlnum | (OCoLC)190967301 (DE-599)BVBBV023233694 |
| dewey-full | 338.9 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 338 - Production |
| dewey-raw | 338.9 |
| dewey-search | 338.9 |
| dewey-sort | 3338.9 |
| dewey-tens | 330 - Economics |
| discipline | Politologie Wirtschaftswissenschaften |
| discipline_str_mv | Politologie Wirtschaftswissenschaften |
| edition | 1. publ. |
| format | Book |
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| genre | (DE-588)4522595-3 Fallstudiensammlung gnd-content |
| genre_facet | Fallstudiensammlung |
| geographic | Deutschland Großbritannien USA Deutschland (DE-588)4011882-4 gnd Großbritannien (DE-588)4022153-2 gnd USA (DE-588)4078704-7 gnd |
| geographic_facet | Deutschland Großbritannien USA |
| id | DE-604.BV023233694 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T20:21:06Z |
| indexdate | 2024-07-09T21:13:43Z |
| institution | BVB |
| isbn | 9780230518148 0230518141 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016419364 |
| oclc_num | 190967301 |
| open_access_boolean | |
| owner | DE-473 DE-BY-UBG DE-355 DE-BY-UBR DE-20 DE-11 DE-188 |
| owner_facet | DE-473 DE-BY-UBG DE-355 DE-BY-UBR DE-20 DE-11 DE-188 |
| publishDate | 2008 |
| publishDateSearch | 2008 |
| publishDateSort | 2008 |
| publisher | Palgrave Macmillan |
| record_format | marc |
| series2 | Transformations of the state |
| spelling | Zimmermann, Jochen 1965- Verfasser (DE-588)170993264 aut Global governance in accounting rebalancing public power and private commitment Jochen Zimmermann, Jörg R. Werner and Philipp B. Volmer 1. publ. Basingstoke Palgrave Macmillan 2008 txt rdacontent n rdamedia nc rdacarrier Transformations of the state Industrial policy Business / State supervision Privatization Accounting / Law and legislation / Germany / Case studies Accounting / Law and legislation / Great Britain / Case studies Accounting / Law and legislation / United States / Case studies Recht Wirtschaft Accounting Law and legislation Germany Case studies Accounting Law and legislation Great Britain Case studies Accounting Law and legislation United States Case studies Business State supervision Governance (DE-588)4639012-1 gnd rswk-swf Regulierung (DE-588)4201190-5 gnd rswk-swf Harmonisierung (DE-588)4125517-3 gnd rswk-swf Bilanzrecht (DE-588)4112755-9 gnd rswk-swf Internationalisierung (DE-588)4162106-2 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Standardisierung (DE-588)4056914-7 gnd rswk-swf Privatisierung (DE-588)4047297-8 gnd rswk-swf Deutschland Großbritannien USA Deutschland (DE-588)4011882-4 gnd rswk-swf Großbritannien (DE-588)4022153-2 gnd rswk-swf USA (DE-588)4078704-7 gnd rswk-swf (DE-588)4522595-3 Fallstudiensammlung gnd-content Rechnungslegung (DE-588)4128343-0 s Privatisierung (DE-588)4047297-8 s Internationalisierung (DE-588)4162106-2 s DE-604 Deutschland (DE-588)4011882-4 g Standardisierung (DE-588)4056914-7 s Regulierung (DE-588)4201190-5 s Bilanzrecht (DE-588)4112755-9 s Großbritannien (DE-588)4022153-2 g USA (DE-588)4078704-7 g DE-188 Harmonisierung (DE-588)4125517-3 s Governance (DE-588)4639012-1 s Werner, Jörg R. Sonstige (DE-588)1020725087 oth Volmer, Philipp B. Sonstige oth Digitalisierung UB Bamberg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016419364&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Zimmermann, Jochen 1965- Global governance in accounting rebalancing public power and private commitment Industrial policy Business / State supervision Privatization Accounting / Law and legislation / Germany / Case studies Accounting / Law and legislation / Great Britain / Case studies Accounting / Law and legislation / United States / Case studies Recht Wirtschaft Accounting Law and legislation Germany Case studies Accounting Law and legislation Great Britain Case studies Accounting Law and legislation United States Case studies Business State supervision Governance (DE-588)4639012-1 gnd Regulierung (DE-588)4201190-5 gnd Harmonisierung (DE-588)4125517-3 gnd Bilanzrecht (DE-588)4112755-9 gnd Internationalisierung (DE-588)4162106-2 gnd Rechnungslegung (DE-588)4128343-0 gnd Standardisierung (DE-588)4056914-7 gnd Privatisierung (DE-588)4047297-8 gnd |
| subject_GND | (DE-588)4639012-1 (DE-588)4201190-5 (DE-588)4125517-3 (DE-588)4112755-9 (DE-588)4162106-2 (DE-588)4128343-0 (DE-588)4056914-7 (DE-588)4047297-8 (DE-588)4011882-4 (DE-588)4022153-2 (DE-588)4078704-7 (DE-588)4522595-3 |
| title | Global governance in accounting rebalancing public power and private commitment |
| title_auth | Global governance in accounting rebalancing public power and private commitment |
| title_exact_search | Global governance in accounting rebalancing public power and private commitment |
| title_exact_search_txtP | Global governance in accounting rebalancing public power and private commitment |
| title_full | Global governance in accounting rebalancing public power and private commitment Jochen Zimmermann, Jörg R. Werner and Philipp B. Volmer |
| title_fullStr | Global governance in accounting rebalancing public power and private commitment Jochen Zimmermann, Jörg R. Werner and Philipp B. Volmer |
| title_full_unstemmed | Global governance in accounting rebalancing public power and private commitment Jochen Zimmermann, Jörg R. Werner and Philipp B. Volmer |
| title_short | Global governance in accounting |
| title_sort | global governance in accounting rebalancing public power and private commitment |
| title_sub | rebalancing public power and private commitment |
| topic | Industrial policy Business / State supervision Privatization Accounting / Law and legislation / Germany / Case studies Accounting / Law and legislation / Great Britain / Case studies Accounting / Law and legislation / United States / Case studies Recht Wirtschaft Accounting Law and legislation Germany Case studies Accounting Law and legislation Great Britain Case studies Accounting Law and legislation United States Case studies Business State supervision Governance (DE-588)4639012-1 gnd Regulierung (DE-588)4201190-5 gnd Harmonisierung (DE-588)4125517-3 gnd Bilanzrecht (DE-588)4112755-9 gnd Internationalisierung (DE-588)4162106-2 gnd Rechnungslegung (DE-588)4128343-0 gnd Standardisierung (DE-588)4056914-7 gnd Privatisierung (DE-588)4047297-8 gnd |
| topic_facet | Industrial policy Business / State supervision Privatization Accounting / Law and legislation / Germany / Case studies Accounting / Law and legislation / Great Britain / Case studies Accounting / Law and legislation / United States / Case studies Recht Wirtschaft Accounting Law and legislation Germany Case studies Accounting Law and legislation Great Britain Case studies Accounting Law and legislation United States Case studies Business State supervision Governance Regulierung Harmonisierung Bilanzrecht Internationalisierung Rechnungslegung Standardisierung Privatisierung Deutschland Großbritannien USA Fallstudiensammlung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016419364&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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