Titlebook: Global Governance in Accounting; Rebalancing Public P Jochen Zimmermann,J?rg R. Werner,Philipp B. Volmer Book 2008 Jochen Zimmerman, J?rg R

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The Stronghold of the Nation State: Enforcement Agenciesintroduced by means of the US SEC in the golden age of the nation state, while similar arrangements appeared in Europe only recently. Being institutionally a part of capital market oversight, enforcement systems have been developed very heterogeneously in Germany, the UK and the US: While the US sys

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https://doi.org/10.1007/978-3-658-06604-8on using accounting for problem-solving within firms while capital markets played a subordinate role; the system is also highly influenced by jurisdiction. The British and German systems stand for two extremes in the European spectrum of accounting systems that spans between the so-called Continenta

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Mitglieder in inklusiven Betrieben,ere existence of audits as an enforcement mechanism but abstained largely from setting detailed regulations on how the audits should be done. In most cases, the self-regulatory nature of the profession stayed intact. The profession reached out internationally and developed a framework for setting In

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https://doi.org/10.1007/978-3-658-42158-8introduced by means of the US SEC in the golden age of the nation state, while similar arrangements appeared in Europe only recently. Being institutionally a part of capital market oversight, enforcement systems have been developed very heterogeneously in Germany, the UK and the US: While the US sys