The Economics and Politics of Accounting: International Perspectives on Trends, Policy, and Practice

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Christian Leuz (, Assistant Professor in Accounting at the Wharton School of the University of Pennsylvania) Dieter Pfaff (, Professor of Accounting at the University of Zurich)

The Economics and Politics of Accounting

International Perspectives on Trends, Policy, and Practice

Christian Leuz (, Assistant Professor in Accounting at the Wharton School of the University of Pennsylvania), Dieter Pfaff (, Professor of Accounting at the University of Zurich), Anthony Hopwood (, Peter Moores Dean of the Saïd Business School, University of Oxford)

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English

Oxford University Press
01 April 2004

Political economy; Accounting; Financial accounting

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.

Edited by: Christian Leuz ( Assistant Professor in Accounting at the Wharton School of the University of Pennsylvania), Dieter Pfaff (, Professor of Accounting at the University of Zurich), Anthony Hopwood (, Peter Moores Dean of the Saïd Business School, University of Oxford)
Imprint: Oxford University Press
Country of Publication: United Kingdom
Dimensions: Height: 241mm, Width: 163mm, Spine: 27mm
Weight: 756g
ISBN: 9780199260621
ISBN 10: 0199260621
Pages: 434
Publication Date: 01 April 2004
Audience: College/higher education , Professional and scholarly , Undergraduate , Further / Higher Education , Undergraduate
Format: Hardback
Publisher's Status: Active

Anthony Hopwood: Preface 1: Christian Leuz, Dieter Pfaff, and Anthony Hopwood: Introduction and Overview Part I: One the Economics and Roles of Accounting Roles of Financial Accounting: Equity Valuation 2: Alfred Wagenhofer: Accounting and Economics: What We Learn From Analytical Models in Finanical Accounting and Reporting 3: Michael Bromwich: Aspects of the Future in Accounting: The Use of Market Prices and 'Fair Values' in Financial Reports 4: Wolfgang Ballwieser: The Limitations of Financial Reporting Roles of Fianancial Accounting: Performance Measurement and Corporate Governance 5: Dieter Pfaff: Value-Based Management and Performance Measures: Cash Flow Versus Accrual Accounting 6: Ray Ball: Corporate Governance and Financial Reporting at Daimler-Benz (DaimlerChrysler) AG: From a 'Stakeholder' Toward a 'Shareholder Value' Model Part II: On the Regulation and Enforcement of Accounting Disclosure Regulation 7: Robert Verrecchia: Policy Implications from the Theory-Based Literature on Disclosure 8: Christian Leuz: Proprietary Versus Non-Proprietary Disclosures: Evidence from Germany Enforcement of Accounting Standards 9: Walther Busse von Colbe: New Accounting for Goodwill: Application of American Criteria from a German Perspective 10: Günter Gebhardt and Aaron Heilmann: Compliance with German and International Accounting Standards in Germancy: Evidence from Cash Flow Statements 11: Ralf Ewert: Audit Regulation, Audit Quality, and Audit Research in the Post-Enron Era: An Analysis of Non-Audit-Services Part III: On the Politics and Standard Setting of Accounting The Role of Accounting in Society and Constituent Lobbying 12: Dieter Ordelheide: The Politics and Ontology of Accounting 13: Stuart McLeay, Dieter Ordelheide, and Steven Young: Constituent Lobbying and its Impact on the Development of Financial Reporting Regulations: Evidence from Germany 14: Stuart McLeay and Doris Merkl: Drafting Accounting Law: An Analysis of Institutionalised Interest Representations Standard Setting Processes and International Accounting Standards 15: Karel van Hulle: From Accounting Directives to International Accounting Standards 16: Michael Power: Academics in the Accounting Policy Process: England and Germany Compared

"Christian Leuz is Assistant Professor in Accounting at the Wharton School of the University of Pennsylvania. Prior to this position, he lectured at the Otto Beisheim Graduate School of Management, the University of Tübingen, and Goethe University Frankfurt. He was the Harry Reynolds International Visiting Professor at the Wharton School and a visiting post-doctoral fellow at the Simon School of Business, University of Rochester. Professor Leuz earned his doctoral degree in 1996 at the Goethe University Frankfurt where he also received his ""Habilitation"" in Business Administration in 2000. He has published numerous articles. Currently, he is an associate editor of the European Accounting Review. Professor Leuz is a Fellow of the Financial Institutions Center and received several grants and honors, of which the 'Best Paper Award 2002' granted by the German Association of Business Professors is the latest. Dieter Pfaff is Professor of Accounting in the Department of Economics, Business Administration, and Information Technology, at the University of Zurich. Prior to this position Professor Pfaff lectured at the University of Frankfurt. Professor Pfaff has published a number of works on accounting. Anthony Hopwood is the Peter Moores Dean of the Saïd 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. A prolific author, 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."

Reviews for The Economics and Politics of Accounting: International Perspectives on Trends, Policy, and Practice

This is a collection of original papers by colleagues and friends of the late Dieter Ordelheide, and dedicated to his memory. It is a fitting tribute to such a distinguished and productive scholar, because it makes a variety of serious contributions to fields of accounting and policy-making with which he was concerned. Its quality is such that the book is well worth reading in its own right, not simply as a tribute. The dedicatee himself appears as author of one paper and co-author of another: surely the farewell that he would have wished to make. European Accounting Review