The growing internationalization of markets, the relaxation of
constraints on capital flows between countries, and the creation of
different economic unions -- the European Union in particular --
initiated the flow of capital, goods, and services across national
borders, growth and diffusion of shareholding, and increased merger
activity among the world's largest stock exchanges. These changes
have stimulated an interest in understanding developments in
accounting and corporate governance in a newly qualitative way.
Law, Corporate Governance, and Accounting sets out a framework for
the analysis of institutional environments as the interconnected
key tools of modern public corporations. Along with examining
latest developments in the integrated formal structures for the
formulation of international accounting principles, analyzing new
accounting regulations and the extrapolating on the lessons that
can be learned from the harmonization of accounting principles in
Europe, this monograph provides the analyses of the convergence in
both auditing and corporate governance as well as US perspective on
IFRS adoption.
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