By Roberto Di Pietra, Stuart McLeay, Joshua Ronen
Since 1998, the world’s best specialists on accounting and rules have convened in a sequence of workshops to discover and examine rising matters within the box. they've got lined a wide range of issues, together with company governance, auditing, monetary disclosure, overseas criteria forums, and the dynamics of markets and associations. so much lately, they've got keen on the function that accounting practices and regulations can have performed within the international monetary drawback of 2008. during this quantity, the editors exhibit contributions from the workshops that characterize the whole spectrum of concerns and views on the subject of accounting and legislation. each one paper comprises the most up-tp-date examples and references to mirror the newest insights, with an emphasis on exploring destiny implications for concept and learn, perform, and policymaking.
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Extra info for Accounting and Regulation: New Insights on Governance, Markets and Institutions
22 F. Clarke and G. Dean That push for rules (enabling the ‘tick-a-box’ mentality) to govern accounting practices that has been pursued for the best part of 80 years, underpinned by the idea that comparability would be achieved were each company’s financials prepared to accord with the same rules. The mistaken proposition is that uniformity of essentially input and processing rules would produce uniform output in the form of comparable financial statements. Yet the falsity in the reasoning of that proposition was clearly demonstrable, and clearly evidenced by the variances in the outputs in the financial statements of companies following the same rules.
It may be tempting to suggest that all have contributed to the situation in varying degrees, but such a sweeping conclusion offers no constructive policy remedies. Effective crisis resolution requires sharp distinctions: which of the implicated circumstances are truly harmful, and which are benign, possibly even salubrious when considered in isolation? Among the potentially baneful conditions, which can be cured by reform and which are resistant to legislative or regulatory intervention? Finally, 1 This Chapter includes a reprinted article first published under the title ‘‘Post-Enron Reform: Financial Statement Insurance, and GAAP Re-visited’’ in the Stanford Journal of Law, Business and Finance in 2002, which is followed by the author’s comments by way of a post script on further developments on the Financial statement insurance based on the original paper presented at the Third International Workshop on Accounting and Regulation in 2004.
Yet, serviceability is the qualitative characteristic that makes financial statement data true and fair. Note, were it that the data in general purpose financial statements were serviceable, they would have to be ‘relevant, reliable, comparable, and understandable’. Whatever the financial outcomes they would be exposed in the wash-up of it all. Whatever Boards of Directors had done, no matter in whose interests they acted; whatever use was made of the intangibles at their disposal; whatever the acumen applied to running their company; irrespective of the supposed inducements to act in their own or ethical ways; independently or otherwise; whether the auditors were independent or not, been rotated or are long-serving, had or had not provided non-audit services, all would be reflected in the financial outcomes.