The Routledge companion to accounting, reporting and regulation

Part 1. Accounting

1. What is accounting? / Anne Britton

2. Methodology in financial accounting theory / Carien van Mourik

3. Fundamental issues in financial accounting and reporting theory / Carien van Mourik

4. European accounting theory: evolution and evaluation / Salme Näsi, Chiara Saccon, Sonjua Wűstemann and Peter Walton

5. English-language theories of financial reporting / Christopher Napier

Part 2. Reporting

6. Recognition and measurement / Peter Walton

7. Fair value and financial reporting / David Cairns

8. Costs and benefits of disclosure / Ann Gaeremynck and Mathijs Van Peteghem

9. Auditing, regulation and the persistence of the expectations gap / Christopher Humphrey, Anna Samsonova and Javed Siddiqui

Part 3. (International) accounting standard setting and regulation

10. The public interest in international financial accounting, reporting and regulation / Carien van Mourik

11. Perspectives on the role of and need for accounting regulation / Lisa Baudot

12. Economic theory of financial reporting regulation / John Christensen and Hans Frimor

13. Global convergence of accounting standards / Alfred Wagenhofer

14. The role of conceptual frameworks in accounting standard-setting / Carien van Mourik and Peter Walton

15. The application of IFRS across different institutional environments / Bernard Raffournier

Part 4. Institutional aspects of (international) financial reporting regulation

16. The International Accounting Standards Board / Kees Camfferman

17. Influences on the standard-setting and regulatory process / Lisa Baudot and Peter Walton

18. Stock exchanges and international financial reporting / Philippe Danjou

19. Auditors and international financial reporting / Kathryn Cearns

20. Multinational corporations and IFRS / Malcolm Cheetham, Manfred Kaeser and Juliane Scheinert

21. The IFRS for SMEs / Paul Pacter

Part 5. Social and economic aspects of (international) financial reporting regulation

22. Socio-economic consequences of IFRSs / Soledad Moya

23. Turf wars of missionary zeal: IFRS, IFAC, the World Bank and the IMF / Rachel Baskerville

24. Accounting regulation in emerging markets and newly industrializing countries / Ahsan Habib

25. Accounting regulation and IFRS in Islamic countries / Salim Aissat, Lotfi Boulkeroua, Mike Lucas and Carien van Mourik

26. Accounting tools for environmental management and communication / Charles H. Cho and Marie-Andrée Caron.