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Introduction

In: Accounting and Regulation

Author

Listed:
  • Roberto Pietra

    (University of Siena)

  • Stuart McLeay

    (The University of Sydney)

  • Joshua Ronen

    (New York University)

Abstract

Accounting research offers two complementary approaches to the understanding of regulation. Under the first of these, regulation is seen as affecting management behavior, not only at the operational level of the firm, but also at the strategic level. Managerial behavior, in this context, is also conditioned to a great extent by different modes of corporate governance, and of critical importance are the conflicts of interest that may exist between managers and owners, the impact these conflicts can have on the process of preparing financial statements, and the consequences for both internal and external parties, including regulators.

Suggested Citation

  • Roberto Pietra & Stuart McLeay & Joshua Ronen, 2014. "Introduction," Springer Books, in: Roberto Pietra & Stuart McLeay & Joshua Ronen (ed.), Accounting and Regulation, edition 127, chapter 0, pages 1-8, Springer.
    • Handle: RePEc:spr:sprchp:978-1-4614-8097-6_1
    DOI: 10.1007/978-1-4614-8097-6_1
    as

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