Global Governance in Accounting Rebalancing Public Power and Private Commitment

This book focuses on the recent transformations of national accounting systems. It extends comparative accounting literature using a new comprehensive framework, which embeds a governance perspective throughout the financial reporting process. The authors track transformations in standard setting, enforcement and disclosure regulation over time in three typical OECD countries. Modes and degrees of convergence illustrate where "global governance" in accounting has already been achieved and where national regulators still dominate the accounting agenda.

JOCHEN ZIMMERMANN is Professor of Accounting at Bremen University, Germany. His research focuses on comparative accounting, studying the institutions and regulation of accounting, accounting practice, the effects of European integration on accounting practice and procedures, and corporate governance. JÖRG R. WERNER is Assistant Professor in the Department of Accounting, University of Bremen, Germany. His work covers corporate governance and international accounting research. PHILIPP B. VOLMER is a Research assistant at the Department of Accounting, University of Bremen, Germany. He works in Transaction Services at KPMG, Germany.