Global governance in accounting: rebalancing public power and private commitment

Abstract

PART ONE: TRANSFORMATION OF STATEHOOD IN ACCOUNTABILITY AND ACCOUNTING: THE FRAMEWORK Accounting: A Socio-Economic View Transformation of Role Models: Germany, the UK and the US PART TWO: NEW GOVERNANCE ARRANGEMENTS IN DISCLOSURE Rise and Fall of the 'Golden Age' Nation State Model The New Accounting Procedures in Europe: Combining Transnational Standard-Setting and Supranational Rule-Making The Struggle Between Private and Public: The Case of Stock Exchanges PART THREE: THE ROLE OF THE NATION STATE IN ENFORCEMENT The Nation State Interlude in Auditing: From Private Arrangements to Transnational Governance The Stronghold of the Nation State: Enforcement Agencies PART FOUR: FORCES OF TRANSFORMATION AND CONVERGENCE: POTENCY AND IMPOTENCE OF THE NATION STATE The Weakened Nation State: Economic Globalization and Regime Convergence The Powerful Nation State: Sarbanes-Oxley and the Global Reach of Regulation PART FIVE: ANALYTICAL SUMMARY AND CONCLUSION Convergence Towards Stable Public-Private Collaborations? Summary and Conclusion

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