메뉴 건너뛰기




Volumn 23, Issue 2, 2012, Pages 134-152

Accounting and the welfare state: The missing link

Author keywords

Accounting regulation; Institutional theory; State intervention; Welfare states

Indexed keywords


EID: 84857444460     PISSN: 10452354     EISSN: 10959955     Source Type: Journal    
DOI: 10.1016/j.cpa.2011.11.010     Document Type: Article
Times cited : (8)

References (158)
  • 1
    • 84857444779 scopus 로고    scopus 로고
    • AcSB. Adopting IFRSs in Canada II, March 2009, <>
    • AcSB. Adopting IFRSs in Canada II, March 2009, <>; 2009. http://www.acsbcanada.org/documents-for-comment/item18008.pdf2009a.
    • (2009)
  • 2
    • 84857441207 scopus 로고    scopus 로고
    • AcSB. Adopting IFRSs in Canada III, October 2009, <>
    • AcSB. Adopting IFRSs in Canada III, October 2009, <>; 2009. http://www.acsbcanada.org/documents-for-comment/item30878.pdf2009b.
    • (2009)
  • 3
    • 84857444408 scopus 로고    scopus 로고
    • Canadian accounting standards: changeover to IFRS
    • AcSB
    • AcSB Canadian accounting standards: changeover to IFRS. AcSB Bull. 2009, 2009:1-3.
    • (2009) AcSB Bull. , vol.2009 , pp. 1-3
  • 4
    • 0036808449 scopus 로고    scopus 로고
    • The role of accounting conservatism in mitigating bondholder-shareholder conflicts over dividend policy and in reducing debt costs
    • Ahmed A.S., Billings B.K., Morton R.M., Stanford-Harris M. The role of accounting conservatism in mitigating bondholder-shareholder conflicts over dividend policy and in reducing debt costs. Account. Rev. 2002, 77:867-890.
    • (2002) Account. Rev. , vol.77 , pp. 867-890
    • Ahmed, A.S.1    Billings, B.K.2    Morton, R.M.3    Stanford-Harris, M.4
  • 5
    • 84976914810 scopus 로고
    • Continuities and changes in the idea of the welfare state
    • Alber J. Continuities and changes in the idea of the welfare state. Polit. Soc. 1988, 16:451-468.
    • (1988) Polit. Soc. , vol.16 , pp. 451-468
    • Alber, J.1
  • 6
    • 78751547192 scopus 로고    scopus 로고
    • Financial system structure and change-1986-2005: evidence from the OECD countries
    • Antzoulatos A.A., Thanopoulos J., Tsoumas C. Financial system structure and change-1986-2005: evidence from the OECD countries. J. Econ. Integr. 2008, 23:977-1001.
    • (2008) J. Econ. Integr. , vol.23 , pp. 977-1001
    • Antzoulatos, A.A.1    Thanopoulos, J.2    Tsoumas, C.3
  • 7
    • 0036105352 scopus 로고    scopus 로고
    • Three worlds of welfare or more? A state-of-the-art report
    • Arts W., Gelissen J. Three worlds of welfare or more? A state-of-the-art report. J. Eur. Soc. Pol. 2002, 12:137-158.
    • (2002) J. Eur. Soc. Pol. , vol.12 , pp. 137-158
    • Arts, W.1    Gelissen, J.2
  • 9
    • 0037212437 scopus 로고    scopus 로고
    • Hofstede never studied culture
    • Baskerville R.F. Hofstede never studied culture. Account. Organ Soc. 2003, 28:1-14.
    • (2003) Account. Organ Soc. , vol.28 , pp. 1-14
    • Baskerville, R.F.1
  • 10
    • 0010957323 scopus 로고    scopus 로고
    • Accounting standard-setting in Canada, 1864-1992: a theoretical analysis of structural evolution
    • Baylin G., MacDonald L., Richardson A.J. Accounting standard-setting in Canada, 1864-1992: a theoretical analysis of structural evolution. J. Int. Account. Audit. Tax. 1996, 5:113-131.
    • (1996) J. Int. Account. Audit. Tax. , vol.5 , pp. 113-131
    • Baylin, G.1    MacDonald, L.2    Richardson, A.J.3
  • 11
    • 55649101164 scopus 로고    scopus 로고
    • The role of a crisis in reshaping the role of accounting
    • Bhimani A. The role of a crisis in reshaping the role of accounting. J. Account. Public Pol. 2008, 27:444-454.
    • (2008) J. Account. Public Pol. , vol.27 , pp. 444-454
    • Bhimani, A.1
  • 12
    • 0010557764 scopus 로고    scopus 로고
    • Population aging, savings behavior and capital markets
    • Series working paper, National Bureau of Economic Research no. W8561
    • Boersch-Supan AH, Winter JK. Population aging, savings behavior and capital markets. Series working paper, National Bureau of Economic Research no. W8561; 2001.
    • (2001)
    • Boersch-Supan, A.H.1    Winter, J.K.2
  • 13
    • 38949173299 scopus 로고    scopus 로고
    • Contested rules and shifting boundaries: international standard setting in accounting
    • Discussion paper SP III 2005-201
    • Botzem S, Quack S. Contested rules and shifting boundaries: international standard setting in accounting. Discussion paper SP III 2005-201; 2005. p. 1-23.
    • (2005) , pp. 1-23
    • Botzem, S.1    Quack, S.2
  • 15
    • 27944459523 scopus 로고
    • Accounting in its social context: towards a history of value added in the United Kingdom
    • Burchell S., Clubb C., Hopwood A.G. Accounting in its social context: towards a history of value added in the United Kingdom. Account. Organ Soc. 1985, 10:381-413.
    • (1985) Account. Organ Soc. , vol.10 , pp. 381-413
    • Burchell, S.1    Clubb, C.2    Hopwood, A.G.3
  • 16
    • 17544362633 scopus 로고    scopus 로고
    • Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board
    • Bushee B.J., Leuz C. Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board. J. Account. Econ. 2005, 39:233-264.
    • (2005) J. Account. Econ. , vol.39 , pp. 233-264
    • Bushee, B.J.1    Leuz, C.2
  • 17
    • 34548719308 scopus 로고    scopus 로고
    • Die deutsche Rechnungslegung vor einem Paradigmenwechsel
    • Busse von Colbe W. Die deutsche Rechnungslegung vor einem Paradigmenwechsel. Schmalenbachs Z betriebswirt Forsch. 2002, 54:159-172.
    • (2002) Schmalenbachs Z betriebswirt Forsch. , vol.54 , pp. 159-172
    • Busse von Colbe, W.1
  • 18
    • 57749194816 scopus 로고    scopus 로고
    • Regulatory changes and financial structure: the case of Canada
    • Calmès C. Regulatory changes and financial structure: the case of Canada. Schweiz Z Volkswirtsch Statist. 2004, 140:1-35.
    • (2004) Schweiz Z Volkswirtsch Statist. , vol.140 , pp. 1-35
    • Calmès, C.1
  • 19
    • 0000861657 scopus 로고
    • An application protocol analysis to the little GAAP controversy
    • Campbell J. An application protocol analysis to the little GAAP controversy. Account. Organ Soc. 1984, 9:329-342.
    • (1984) Account. Organ Soc. , vol.9 , pp. 329-342
    • Campbell, J.1
  • 20
    • 84857439855 scopus 로고    scopus 로고
    • Reflections on the methodology of comparative type constructions: three worlds or real worlds
    • Castles F. Reflections on the methodology of comparative type constructions: three worlds or real worlds. Acta Politica 2001, 36:141-154.
    • (2001) Acta Politica , vol.36 , pp. 141-154
    • Castles, F.1
  • 21
    • 0011607778 scopus 로고    scopus 로고
    • A synthesis of cultural studies in accounting
    • Chanchani S., MacGregor A. A synthesis of cultural studies in accounting. J. Account. Lit. 1999, 18:1-30.
    • (1999) J. Account. Lit. , vol.18 , pp. 1-30
    • Chanchani, S.1    MacGregor, A.2
  • 23
    • 18044400056 scopus 로고    scopus 로고
    • Does law matter-the separation of ownership and control in the United Kingdom
    • Cheffins B.R. Does law matter-the separation of ownership and control in the United Kingdom. J. Legal Stud. 2001, 30:459-484.
    • (2001) J. Legal Stud. , vol.30 , pp. 459-484
    • Cheffins, B.R.1
  • 24
    • 84857443768 scopus 로고    scopus 로고
    • Time for common accounting standards
    • Cherry P. Time for common accounting standards. CAmagazine 2008, 141:16-17.
    • (2008) CAmagazine , vol.141 , pp. 16-17
    • Cherry, P.1
  • 27
    • 84992928288 scopus 로고
    • Interests and the profession-state dynamics: explaining the emergence of the Australian Public Sector Accounting Standards Board
    • Chua W.F., Sinclair A. Interests and the profession-state dynamics: explaining the emergence of the Australian Public Sector Accounting Standards Board. J. Bus. Finance Account. 1994, 21:669-705.
    • (1994) J. Bus. Finance Account. , vol.21 , pp. 669-705
    • Chua, W.F.1    Sinclair, A.2
  • 28
    • 33744917554 scopus 로고    scopus 로고
    • Accounting, professions and regulation: locating the sites of professionalization
    • Cooper D.J., Robson K. Accounting, professions and regulation: locating the sites of professionalization. Account. Organ Soc. 2006, 31:415-444.
    • (2006) Account. Organ Soc. , vol.31 , pp. 415-444
    • Cooper, D.J.1    Robson, K.2
  • 29
    • 0000858990 scopus 로고
    • The value of corporate accounting reports: arguments for a political economy of accounting
    • Cooper D.J., Sherer M.J. The value of corporate accounting reports: arguments for a political economy of accounting. Account. Organ Soc. 1984, 9:207-232.
    • (1984) Account. Organ Soc. , vol.9 , pp. 207-232
    • Cooper, D.J.1    Sherer, M.J.2
  • 31
    • 0036744404 scopus 로고    scopus 로고
    • The rationales underlying reincorporation and implications Canadian corporations
    • Cumming D.J., MacIntosh J.G. The rationales underlying reincorporation and implications Canadian corporations. Int. Rev. Law Econ. 2002, 22:277-330.
    • (2002) Int. Rev. Law Econ. , vol.22 , pp. 277-330
    • Cumming, D.J.1    MacIntosh, J.G.2
  • 32
    • 84857445193 scopus 로고    scopus 로고
    • Fox in S-OX North, A question of fit: the adoption of United States market solutions in Canada
    • Davis R.B. Fox in S-OX North, A question of fit: the adoption of United States market solutions in Canada. Stetson L. Rev. 2003, 33:955-990.
    • (2003) Stetson L. Rev. , vol.33 , pp. 955-990
    • Davis, R.B.1
  • 33
    • 33750014970 scopus 로고    scopus 로고
    • Change from within: German and Italian Finance in the 1990
    • Oxford University Press, Oxford, W. Streeck, K. Thelen (Eds.)
    • Deeg R. Change from within: German and Italian Finance in the 1990. Beyond continuity: institutional change in advanced political economies 2005, Oxford University Press, Oxford. W. Streeck, K. Thelen (Eds.).
    • (2005) Beyond continuity: institutional change in advanced political economies
    • Deeg, R.1
  • 35
    • 54049145180 scopus 로고    scopus 로고
    • Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: from stakeholder model to shareholder model
    • Ding Y., Richard J., Stolowy H. Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: from stakeholder model to shareholder model. Account. Organ Soc. 2008, 33:718-755.
    • (2008) Account. Organ Soc. , vol.33 , pp. 718-755
    • Ding, Y.1    Richard, J.2    Stolowy, H.3
  • 37
    • 33748036485 scopus 로고    scopus 로고
    • The impact of culture on the interpretation of 'in context' verbal probability expressions
    • Doupnik T.S., Richter M. The impact of culture on the interpretation of 'in context' verbal probability expressions. J. Int. Account. Res. 2004, 3:1-20.
    • (2004) J. Int. Account. Res. , vol.3 , pp. 1-20
    • Doupnik, T.S.1    Richter, M.2
  • 38
    • 0003055783 scopus 로고
    • The relationship between legal systems and accounting practices: a classification exercise
    • Doupnik T.S., Salter S.B. The relationship between legal systems and accounting practices: a classification exercise. Adv. Int. Account. 1992, 5:3-22.
    • (1992) Adv. Int. Account. , vol.5 , pp. 3-22
    • Doupnik, T.S.1    Salter, S.B.2
  • 40
    • 84986116651 scopus 로고    scopus 로고
    • The rational and traditional: the regulation of accounting in the Philippines
    • Dyball M.C., Valcarcel L.J. The rational and traditional: the regulation of accounting in the Philippines. Account. Audit. Account. J. 1999, 12:303-328.
    • (1999) Account. Audit. Account. J. , vol.12 , pp. 303-328
    • Dyball, M.C.1    Valcarcel, L.J.2
  • 41
    • 29344436246 scopus 로고    scopus 로고
    • Crisis and the consolidation of international accounting standards: Enron, The IASB, and America
    • Eaton S.B. Crisis and the consolidation of international accounting standards: Enron, The IASB, and America. Bus. Politics 2005, 7:1-18.
    • (2005) Bus. Politics , vol.7 , pp. 1-18
    • Eaton, S.B.1
  • 42
    • 29244489110 scopus 로고    scopus 로고
    • Differential reporting in Germany-a historical analysis
    • Eierle B. Differential reporting in Germany-a historical analysis. Account Bus Financial Hist 2005, 15:279-315.
    • (2005) Account Bus Financial Hist , vol.15 , pp. 279-315
    • Eierle, B.1
  • 43
    • 67349088284 scopus 로고    scopus 로고
    • The change on the foundations of the Turkish accounting system and the future perspective
    • Elitas C., Üç M. The change on the foundations of the Turkish accounting system and the future perspective. Crit. Perspect. Account. 2009, 20:674-679.
    • (2009) Crit. Perspect. Account. , vol.20 , pp. 674-679
    • Elitas, C.1    Üç, M.2
  • 44
    • 34250795250 scopus 로고    scopus 로고
    • The Sarbanes-Oxley act and firms' going-private decisions
    • Engel E., Hayes R.M., Wang X. The Sarbanes-Oxley act and firms' going-private decisions. J. Acc. Econ. 2007, 44:116-145.
    • (2007) J. Acc. Econ. , vol.44 , pp. 116-145
    • Engel, E.1    Hayes, R.M.2    Wang, X.3
  • 46
    • 84937263866 scopus 로고    scopus 로고
    • Towards a post-industrial welfare state
    • Esping-Andersen G. Towards a post-industrial welfare state. Int Politics Soc 1997, 51:237-245.
    • (1997) Int Politics Soc , vol.51 , pp. 237-245
    • Esping-Andersen, G.1
  • 48
    • 84857444778 scopus 로고    scopus 로고
    • EU. Implementation of the IAS regulation (1606/2002) in the EU and EEA, <>
    • EU. Implementation of the IAS regulation (1606/2002) in the EU and EEA, <>; 2010. http://ec.europa.eu/internal_market/accounting/docs/ias/ias-use-of-options2010_en.pdf2010.
    • (2010)
  • 49
    • 33748424166 scopus 로고    scopus 로고
    • Globalization and its new spaces for (alternative) accounting research
    • Everett J. Globalization and its new spaces for (alternative) accounting research. Account Forum. 2003, 27:400-424.
    • (2003) Account Forum. , vol.27 , pp. 400-424
    • Everett, J.1
  • 50
    • 0005703965 scopus 로고
    • Staat und Rechnungslegung-eine regulierungstheoretische perspektive
    • Feldhoff M. Staat und Rechnungslegung-eine regulierungstheoretische perspektive. Die Wirtschaftsprüfung 1994, 47:529-536.
    • (1994) Die Wirtschaftsprüfung , vol.47 , pp. 529-536
    • Feldhoff, M.1
  • 51
    • 0000396291 scopus 로고    scopus 로고
    • Empirical research on accounting choice
    • Fields T.D., Lys T.Z., Vincent L. Empirical research on accounting choice. J. Acc. Econ. 2001, 31:255-307.
    • (2001) J. Acc. Econ. , vol.31 , pp. 255-307
    • Fields, T.D.1    Lys, T.Z.2    Vincent, L.3
  • 54
    • 0012285104 scopus 로고
    • Corporate control: a comparison of insider and outsider systems
    • Working paper, London Business School
    • Franks J, Mayer C. Corporate control: a comparison of insider and outsider systems. Working paper, London Business School; 1994.
    • (1994)
    • Franks, J.1    Mayer, C.2
  • 55
    • 0035604453 scopus 로고    scopus 로고
    • Ownership and control of German corporations
    • Franks J., Mayer C. Ownership and control of German corporations. Rev. Finance Stud. 2001, 14:943-977.
    • (2001) Rev. Finance Stud. , vol.14 , pp. 943-977
    • Franks, J.1    Mayer, C.2
  • 56
    • 84857443943 scopus 로고    scopus 로고
    • Zerfaserung und Selbsttransformation-Das Forschungsprogramm, Staatlichkeit im Wandel. TranState working papers no. 45. Bremen: University Bremen Collaborative Research Center 597-transformation of the state
    • Genschel P, Leibfried S, Zangel B. Zerfaserung und Selbsttransformation-Das Forschungsprogramm, Staatlichkeit im Wandel. TranState working papers no. 45. Bremen: University Bremen Collaborative Research Center 597-transformation of the state; 2006.
    • (2006)
    • Genschel, P.1    Leibfried, S.2    Zangel, B.3
  • 57
    • 84984117827 scopus 로고
    • Towards a theory of cultural on the development of accounting influence systems internationally
    • Gray S.J. Towards a theory of cultural on the development of accounting influence systems internationally. Abacus 1988, 24:1-15.
    • (1988) Abacus , vol.24 , pp. 1-15
    • Gray, S.J.1
  • 58
    • 0011473765 scopus 로고
    • The relationship of financial and tax accounting in Germany: a major reason for accounting disharmony in Europe
    • Haller A. The relationship of financial and tax accounting in Germany: a major reason for accounting disharmony in Europe. Int. J. Account. 1992, 27:310-323.
    • (1992) Int. J. Account. , vol.27 , pp. 310-323
    • Haller, A.1
  • 59
    • 29244454122 scopus 로고    scopus 로고
    • Accounting in Germany
    • Thompson Business Press, London, P. Walton, A. Haller, B. Raffournier (Eds.)
    • Haller A. Accounting in Germany. International accounting 2003, 91-128. Thompson Business Press, London. P. Walton, A. Haller, B. Raffournier (Eds.).
    • (2003) International accounting , pp. 91-128
    • Haller, A.1
  • 60
    • 36349022392 scopus 로고    scopus 로고
    • What is corporate law?
    • Oxford University Press, Oxford, R.H. Kraakman, P.L. Davies, H. Hansmann, G. Hertig, K.J. Hopt, H. Kanda (Eds.)
    • Hansmann H., Kraakman R.H. What is corporate law?. The anatomy of corporate law: a comparative and functional approach 2004, 1-19. Oxford University Press, Oxford. R.H. Kraakman, P.L. Davies, H. Hansmann, G. Hertig, K.J. Hopt, H. Kanda (Eds.).
    • (2004) The anatomy of corporate law: a comparative and functional approach , pp. 1-19
    • Hansmann, H.1    Kraakman, R.H.2
  • 61
    • 84986078021 scopus 로고    scopus 로고
    • Regulation and organisation of accountants in China
    • Hao Z.P. Regulation and organisation of accountants in China. Account. Audit. Account. J. 1999, 12:286-302.
    • (1999) Account. Audit. Account. J. , vol.12 , pp. 286-302
    • Hao, Z.P.1
  • 63
    • 0007010046 scopus 로고
    • Some variations in accounting practices in England, France, Germany and the United States
    • (reprinted 1966)
    • Hatfield H.R. Some variations in accounting practices in England, France, Germany and the United States. J. Acc. Res. 1911, 4:169-182. (reprinted 1966).
    • (1911) J. Acc. Res. , vol.4 , pp. 169-182
    • Hatfield, H.R.1
  • 65
    • 45549115584 scopus 로고
    • Financial accounting: in communicating reality, we construct reality
    • Hines R.D. Financial accounting: in communicating reality, we construct reality. Account. Organ Soc. 1988, 13:251-261.
    • (1988) Account. Organ Soc. , vol.13 , pp. 251-261
    • Hines, R.D.1
  • 66
    • 84857444407 scopus 로고    scopus 로고
    • Accounting regulation in the UK: one nation, two sectors
    • Cardiff accounting and finance working papers no. A2006/12006.
    • Hodges R, Mellett H. Accounting regulation in the UK: one nation, two sectors. Cardiff accounting and finance working papers no. A2006/12006.
    • Hodges, R.1    Mellett, H.2
  • 67
    • 32044464221 scopus 로고    scopus 로고
    • Decommodification and the workfare state
    • Holden C. Decommodification and the workfare state. Polit. Stud. Rev. 2003, 1:303-316.
    • (2003) Polit. Stud. Rev. , vol.1 , pp. 303-316
    • Holden, C.1
  • 71
    • 33645749417 scopus 로고    scopus 로고
    • The expansion of modern accounting as a global and institutional practice
    • Jang Y.S. The expansion of modern accounting as a global and institutional practice. Int. J. Comp. Sociol. 2005, 46:297-326.
    • (2005) Int. J. Comp. Sociol. , vol.46 , pp. 297-326
    • Jang, Y.S.1
  • 72
    • 38149147002 scopus 로고
    • Accounting change, communitarianism and etatism: the university, and colleges, of Oxford 1800-1923
    • Jones M.J. Accounting change, communitarianism and etatism: the university, and colleges, of Oxford 1800-1923. Crit. Perspect. Account. 1994, 5:109-132.
    • (1994) Crit. Perspect. Account. , vol.5 , pp. 109-132
    • Jones, M.J.1
  • 73
    • 0006572466 scopus 로고
    • Wiley, New York [u.a.]
    • Kam V. Accounting theory 1990, Wiley, New York [u.a.]. 2nd ed.
    • (1990) Accounting theory
    • Kam, V.1
  • 74
    • 33744792891 scopus 로고
    • Should the accounting entity be personified
    • Kell W.G. Should the accounting entity be personified. Account. Rev. 1953, 28:40-43.
    • (1953) Account. Rev. , vol.28 , pp. 40-43
    • Kell, W.G.1
  • 75
    • 0001272681 scopus 로고
    • Form and substance in private law adjudication
    • Kennedy D. Form and substance in private law adjudication. Harv. Law Rev. 1976, 89:1685-1778.
    • (1976) Harv. Law Rev. , vol.89 , pp. 1685-1778
    • Kennedy, D.1
  • 76
    • 33748746970 scopus 로고    scopus 로고
    • Gesetzgebung und private Regelsetzung als Geltungsgrund für Rechnungslegungspflichten?
    • Kirchhof P. Gesetzgebung und private Regelsetzung als Geltungsgrund für Rechnungslegungspflichten?. Z Unternehmens-Gesellschaftsrecht 2000, 29:681-692.
    • (2000) Z Unternehmens-Gesellschaftsrecht , vol.29 , pp. 681-692
    • Kirchhof, P.1
  • 77
    • 84925921250 scopus 로고
    • Social policy and distributional conflict in the capitalist democracies
    • Korpi W. Social policy and distributional conflict in the capitalist democracies. West. Eur. Politics 1980, 3:296-316.
    • (1980) West. Eur. Politics , vol.3 , pp. 296-316
    • Korpi, W.1
  • 78
    • 84857444409 scopus 로고    scopus 로고
    • KPMG. Feasibility study on capital maintenance-main report
    • KPMG. Feasibility study on capital maintenance-main report; 2006.
    • (2006)
  • 79
    • 33947713132 scopus 로고    scopus 로고
    • Fuzzy set ideal type analysis
    • Kvist J. Fuzzy set ideal type analysis. J. Bus. Res. 2007, 60:474-481.
    • (2007) J. Bus. Res. , vol.60 , pp. 474-481
    • Kvist, J.1
  • 84
    • 0002468032 scopus 로고
    • Towards a European welfare state? Integrating poverty regimes into the European community
    • Westview, Boulder, S. Ferge, J.E. Kolberg (Eds.)
    • Leibfried S. Towards a European welfare state? Integrating poverty regimes into the European community. Social policy in a changing Europe 1992, 245-279. Westview, Boulder. S. Ferge, J.E. Kolberg (Eds.).
    • (1992) Social policy in a changing Europe , pp. 245-279
    • Leibfried, S.1
  • 85
    • 34250329765 scopus 로고    scopus 로고
    • Shareholder protection: a leximetric approach
    • Lele P.P., Siems M.M. Shareholder protection: a leximetric approach. J. Corp. L. Stud. 2007, 7:17-50.
    • (2007) J. Corp. L. Stud. , vol.7 , pp. 17-50
    • Lele, P.P.1    Siems, M.M.2
  • 87
    • 77958530761 scopus 로고    scopus 로고
    • Different approaches to corporate reporting regulation: how jurisdictions differ and why
    • Leuz C. Different approaches to corporate reporting regulation: how jurisdictions differ and why. Account. Bus. Res. 2010, 40:229-256.
    • (2010) Account. Bus. Res. , vol.40 , pp. 229-256
    • Leuz, C.1
  • 88
    • 0346858014 scopus 로고    scopus 로고
    • The role of accounting in the German financial system
    • Oxford University Press, Oxford, J.P. Krahnen, R.H. Schmidt (Eds.)
    • Leuz C., Wüstemann J. The role of accounting in the German financial system. The German financial system 2004, 450-481. Oxford University Press, Oxford. J.P. Krahnen, R.H. Schmidt (Eds.).
    • (2004) The German financial system , pp. 450-481
    • Leuz, C.1    Wüstemann, J.2
  • 89
    • 0002613503 scopus 로고
    • Some basic concepts of accounting and their implications
    • Lorig A.N. Some basic concepts of accounting and their implications. Account. Rev. 1964, 39:563-573.
    • (1964) Account. Rev. , vol.39 , pp. 563-573
    • Lorig, A.N.1
  • 90
    • 18044402220 scopus 로고    scopus 로고
    • The common law and economic growth: Hayek might be right
    • Mahoney P.G. The common law and economic growth: Hayek might be right. J. Legal Stud. 2001, 30:503-525.
    • (2001) J. Legal Stud. , vol.30 , pp. 503-525
    • Mahoney, P.G.1
  • 91
    • 0034134948 scopus 로고    scopus 로고
    • The origins of prudence in accounting
    • Maltby J. The origins of prudence in accounting. Crit. Perspect. Account. 2000, 11:51-70.
    • (2000) Crit. Perspect. Account. , vol.11 , pp. 51-70
    • Maltby, J.1
  • 93
    • 0036333270 scopus 로고    scopus 로고
    • Hofstede's model of national cultural differences and their consequences: a triumph of faith-a failure of analysis
    • McSweeney B. Hofstede's model of national cultural differences and their consequences: a triumph of faith-a failure of analysis. Hum. Relat. 2002, 55:89-118.
    • (2002) Hum. Relat. , vol.55 , pp. 89-118
    • McSweeney, B.1
  • 94
    • 84981863626 scopus 로고
    • The accounting entity
    • Meyer P.E. The accounting entity. Abacus 1973, 9:116-126.
    • (1973) Abacus , vol.9 , pp. 116-126
    • Meyer, P.E.1
  • 95
    • 33646356712 scopus 로고    scopus 로고
    • Mandated disclosure, stock returns, and the 1964 securities acts amendments
    • Michael G., Paul O., Annette V.-J. Mandated disclosure, stock returns, and the 1964 securities acts amendments. Quart. J. Econ. 2006, 121:399-460.
    • (2006) Quart. J. Econ. , vol.121 , pp. 399-460
    • Michael, G.1    Paul, O.2    Annette, V.-J.3
  • 96
    • 27844563206 scopus 로고
    • On the interrelations between accounting and the state
    • Miller P. On the interrelations between accounting and the state. Account. Organ Soc. 1990, 15:315-338.
    • (1990) Account. Organ Soc. , vol.15 , pp. 315-338
    • Miller, P.1
  • 98
    • 0042213407 scopus 로고
    • A chronology of the development of financial reporting practices in Canada
    • Murphy G. A chronology of the development of financial reporting practices in Canada. Account. Hist. J. 1986, 13:1-16.
    • (1986) Account. Hist. J. , vol.13 , pp. 1-16
    • Murphy, G.1
  • 99
    • 0344237667 scopus 로고
    • The history of financial reporting in the United Kingdom
    • Academic Press, London, P. Walton (Ed.)
    • Napier C.J. The history of financial reporting in the United Kingdom. European financial reporting-a history 1995, 259-283. Academic Press, London. P. Walton (Ed.).
    • (1995) European financial reporting-a history , pp. 259-283
    • Napier, C.J.1
  • 100
    • 84857443942 scopus 로고    scopus 로고
    • The characteristics of Canada's capital markets and the illustrative case of Canada's legislative regulatory response to Sarbanes-Oxley. Research study, commissioned by the Task Force to modernize securities legislation in Canada
    • Nicholls C. The characteristics of Canada's capital markets and the illustrative case of Canada's legislative regulatory response to Sarbanes-Oxley. Research study, commissioned by the Task Force to modernize securities legislation in Canada; 2006.
    • (2006)
    • Nicholls, C.1
  • 101
    • 0001048982 scopus 로고    scopus 로고
    • Towards a general model of the reasons for international differences in financial reporting
    • Nobes C. Towards a general model of the reasons for international differences in financial reporting. Abacus 1998, 34:162-187.
    • (1998) Abacus , vol.34 , pp. 162-187
    • Nobes, C.1
  • 106
    • 11844296071 scopus 로고    scopus 로고
    • Functions of accounting and accounting regulation: alternative perspectives based on Marxian economics
    • Oguri T. Functions of accounting and accounting regulation: alternative perspectives based on Marxian economics. Crit. Perspect. Account. 2005, 16:77-94.
    • (2005) Crit. Perspect. Account. , vol.16 , pp. 77-94
    • Oguri, T.1
  • 107
    • 33745019196 scopus 로고    scopus 로고
    • True and fair view. A. European and a German perspective II
    • Ordelheide D. True and fair view. A. European and a German perspective II. Eur. Account. Rev. 1996, 5:495-506.
    • (1996) Eur. Account. Rev. , vol.5 , pp. 495-506
    • Ordelheide, D.1
  • 109
    • 0002500564 scopus 로고
    • Parker Regulating British corporate financial reporting in the late nineteenth century
    • Parker Regulating British corporate financial reporting in the late nineteenth century. Account Bus Financial Hist 1990, 1:51-71.
    • (1990) Account Bus Financial Hist , vol.1 , pp. 51-71
  • 110
    • 33751058948 scopus 로고
    • Regulating financial reporting in the UK, USA, Australia and Canada
    • Philip Allan, Oxford, C. Nobes, R.H. Parker (Eds.)
    • Parker R.H. Regulating financial reporting in the UK, USA, Australia and Canada. Issues in multinational accounting 1988, 68-80. Philip Allan, Oxford. C. Nobes, R.H. Parker (Eds.).
    • (1988) Issues in multinational accounting , pp. 68-80
    • Parker, R.H.1
  • 112
    • 29344449952 scopus 로고    scopus 로고
    • International accounting standard setting: a network approach
    • Perry J., Nöelke A. International accounting standard setting: a network approach. Bus. Polit. 2005, 7:1-32.
    • (2005) Bus. Polit. , vol.7 , pp. 1-32
    • Perry, J.1    Nöelke, A.2
  • 116
    • 45949123792 scopus 로고
    • Modes of regulation in advanced capitalism: locating accountancy in four countries
    • Puxty A.G., Willmott H.C., Cooper D.J., Lowe T. Modes of regulation in advanced capitalism: locating accountancy in four countries. Account. Organ Soc. 1987, 12:273-291.
    • (1987) Account. Organ Soc. , vol.12 , pp. 273-291
    • Puxty, A.G.1    Willmott, H.C.2    Cooper, D.J.3    Lowe, T.4
  • 118
    • 0000861359 scopus 로고
    • The new property
    • Reich C.A. The new property. Yale Law J. 1964, 73:733-787.
    • (1964) Yale Law J. , vol.73 , pp. 733-787
    • Reich, C.A.1
  • 119
    • 63149097197 scopus 로고    scopus 로고
    • Financial reporting for private companies
    • Rennie M.D., Senkow D.W. Financial reporting for private companies. Account. Perspect. 2009, 8:43-67.
    • (2009) Account. Perspect. , vol.8 , pp. 43-67
    • Rennie, M.D.1    Senkow, D.W.2
  • 120
    • 48349107800 scopus 로고    scopus 로고
    • Due process and standard-setting: an analysis of due process in three Canadian accounting and auditing standard-setting bodies
    • Richardson A. Due process and standard-setting: an analysis of due process in three Canadian accounting and auditing standard-setting bodies. J. Bus. Ethics 2008, 81:679-696.
    • (2008) J. Bus. Ethics , vol.81 , pp. 679-696
    • Richardson, A.1
  • 121
    • 38249024692 scopus 로고
    • Corporatism and intraprofessional hegemony: a study of regulation and internal social order
    • Richardson A.J. Corporatism and intraprofessional hegemony: a study of regulation and internal social order. Account. Organ Soc. 1989, 14:415-431.
    • (1989) Account. Organ Soc. , vol.14 , pp. 415-431
    • Richardson, A.J.1
  • 122
    • 67349142603 scopus 로고    scopus 로고
    • Regulatory networks for accounting and auditing standards: a social network analysis of Canadian and international standard-setting
    • Richardson A.J. Regulatory networks for accounting and auditing standards: a social network analysis of Canadian and international standard-setting. Account. Organ Soc. 2009, 34:571-588.
    • (2009) Account. Organ Soc. , vol.34 , pp. 571-588
    • Richardson, A.J.1
  • 125
    • 0000037078 scopus 로고
    • The ideology of professional regulation and the markets for accounting labour: three episodes in the recent history of the U.K. accountancy profession
    • Robson K., Willmott H., Cooper D., Puxty T. The ideology of professional regulation and the markets for accounting labour: three episodes in the recent history of the U.K. accountancy profession. Account. Organ Soc. 1994, 19:527-553.
    • (1994) Account. Organ Soc. , vol.19 , pp. 527-553
    • Robson, K.1    Willmott, H.2    Cooper, D.3    Puxty, T.4
  • 126
    • 34547842855 scopus 로고    scopus 로고
    • Assessing international accounting harmonization using Hegelian dialectic, isomorphism and Foucault
    • Rodrigues L.L., Craig R. Assessing international accounting harmonization using Hegelian dialectic, isomorphism and Foucault. Crit. Perspect. Account. 2007, 18:739-757.
    • (2007) Crit. Perspect. Account. , vol.18 , pp. 739-757
    • Rodrigues, L.L.1    Craig, R.2
  • 127
    • 43149102105 scopus 로고    scopus 로고
    • To fair value or not to fair value: a broader perspective
    • Ronen J. To fair value or not to fair value: a broader perspective. Abacus 2008, 44:181-208.
    • (2008) Abacus , vol.44 , pp. 181-208
    • Ronen, J.1
  • 128
    • 69949151671 scopus 로고
    • Heidelberger betriebswirtschaftliche Studien, Berlin
    • Schildbach T. Jahresabschluß und Markt 1986, Heidelberger betriebswirtschaftliche Studien, Berlin. 1st ed.
    • (1986) Jahresabschluß und Markt
    • Schildbach, T.1
  • 129
    • 84857443563 scopus 로고    scopus 로고
    • Wohlfahrtsstaaten im Vergleich: Bestandsaufnahme und aktuelle Diskussion
    • Schmid J. Wohlfahrtsstaaten im Vergleich: Bestandsaufnahme und aktuelle Diskussion. Gegenwartskunde. 2000, 4:517-536.
    • (2000) Gegenwartskunde. , vol.4 , pp. 517-536
    • Schmid, J.1
  • 130
    • 84857440049 scopus 로고    scopus 로고
    • Die Transformation des deutschen Finanzsystems und der corporate governance deutscher Unternehmen
    • Schäffer-Poeschel, Stuttgart, M. Glaum, U. Hommel, D. Thomaschewski (Eds.)
    • Schmidt R.H. Die Transformation des deutschen Finanzsystems und der corporate governance deutscher Unternehmen. Internationalisierung und Unternehmenserfolg: Wettbewerb, organisatorischer Wandel und corporate governance 2007, 317-338. Schäffer-Poeschel, Stuttgart. M. Glaum, U. Hommel, D. Thomaschewski (Eds.).
    • (2007) Internationalisierung und Unternehmenserfolg: Wettbewerb, organisatorischer Wandel und corporate governance , pp. 317-338
    • Schmidt, R.H.1
  • 131
    • 0002469519 scopus 로고    scopus 로고
    • Round up the usual suspects!: globalization, domestic politics, and welfare state changes
    • Oxford University Press, Oxford, NY, P. Pierson (Ed.)
    • Schwartz H. Round up the usual suspects!: globalization, domestic politics, and welfare state changes. The new politics of the welfare state 2001, 17-44. Oxford University Press, Oxford, NY. P. Pierson (Ed.).
    • (2001) The new politics of the welfare state , pp. 17-44
    • Schwartz, H.1
  • 134
    • 0030215419 scopus 로고    scopus 로고
    • Post-socialist transition and the development of an accountancy profession in the Czech Republic
    • Seal W., Sucher P., Zelenka I. Post-socialist transition and the development of an accountancy profession in the Czech Republic. Crit. Perspect. Account. 1996, 7:485-508.
    • (1996) Crit. Perspect. Account. , vol.7 , pp. 485-508
    • Seal, W.1    Sucher, P.2    Zelenka, I.3
  • 135
    • 84857442480 scopus 로고    scopus 로고
    • Die Krise der sozialen Sicherung und die Globalisierung-Politische Mythen und ordnungspolitische Wirklichkeit
    • Seliger B. Die Krise der sozialen Sicherung und die Globalisierung-Politische Mythen und ordnungspolitische Wirklichkeit. ORDO 2001, 52:215-238.
    • (2001) ORDO , vol.52 , pp. 215-238
    • Seliger, B.1
  • 136
    • 84857223451 scopus 로고    scopus 로고
    • Implication of the 'IAS Regulation' for research into the international differences in accounting systems
    • Sellhorn T., Gornik-Tomaszewski S. Implication of the 'IAS Regulation' for research into the international differences in accounting systems. Account. Eur. 2006, 3:187-217.
    • (2006) Account. Eur. , vol.3 , pp. 187-217
    • Sellhorn, T.1    Gornik-Tomaszewski, S.2
  • 137
    • 84857443839 scopus 로고    scopus 로고
    • Welten des Wohlfahrtskapitalismus und Typen wohlfahrtsstaatlicher Politik
    • VS Verlag für Sozialwissenschaften, Wiesbaden, M.G. Schmidt, T. Ostheim, N.A. Siegel, R. Zohlnhöfer (Eds.)
    • Siegel N.A. Welten des Wohlfahrtskapitalismus und Typen wohlfahrtsstaatlicher Politik. Der Wohlfahrtsstaat: Eine Einführung in den historischen und internationalen Vergleich 2007, 261-276. VS Verlag für Sozialwissenschaften, Wiesbaden. M.G. Schmidt, T. Ostheim, N.A. Siegel, R. Zohlnhöfer (Eds.).
    • (2007) Der Wohlfahrtsstaat: Eine Einführung in den historischen und internationalen Vergleich , pp. 261-276
    • Siegel, N.A.1
  • 138
    • 51749120584 scopus 로고    scopus 로고
    • Convergence towards where: in what ways, if any, are welfare states becoming more similar
    • Starke P., Obinger H., Castles F.G. Convergence towards where: in what ways, if any, are welfare states becoming more similar. J. Eur. Public Pol. 2008, 15:975-1000.
    • (2008) J. Eur. Public Pol. , vol.15 , pp. 975-1000
    • Starke, P.1    Obinger, H.2    Castles, F.G.3
  • 139
    • 0000204020 scopus 로고
    • Community, market, state-and associations? The prospective contribution of interest governance to social order
    • Streeck W., Schmitter P.C. Community, market, state-and associations? The prospective contribution of interest governance to social order. Eur. Soc. Rev. 1985, 1:119-138.
    • (1985) Eur. Soc. Rev. , vol.1 , pp. 119-138
    • Streeck, W.1    Schmitter, P.C.2
  • 140
    • 33847062000 scopus 로고    scopus 로고
    • Transnational regulation of professional services: governance dynamics of field level organizational change
    • Suddaby R., Cooper D.J., Greenwood R. Transnational regulation of professional services: governance dynamics of field level organizational change. Account. Organ Soc. 2007, 32:333-362.
    • (2007) Account. Organ Soc. , vol.32 , pp. 333-362
    • Suddaby, R.1    Cooper, D.J.2    Greenwood, R.3
  • 141
    • 0041712993 scopus 로고
    • The harmonization of accounting within the EU
    • Thorell P., Whittington G. The harmonization of accounting within the EU. Eur. Account. Rev. 1994, 3:215-240.
    • (1994) Eur. Account. Rev. , vol.3 , pp. 215-240
    • Thorell, P.1    Whittington, G.2
  • 143
    • 84857441206 scopus 로고    scopus 로고
    • UK, DTI. UK extends use of international accounting standards. Reference P/2003/406, release of 17 July 2003
    • UK, DTI. UK extends use of international accounting standards. Reference P/2003/406, release of 17 July 2003; 2003.
    • (2003)
  • 144
    • 79960619671 scopus 로고    scopus 로고
    • The equity theories and financial reporting: an analysis
    • van Mourik C. The equity theories and financial reporting: an analysis. Account. Eur. 2010, 7:191-211.
    • (2010) Account. Eur. , vol.7 , pp. 191-211
    • van Mourik, C.1
  • 145
    • 34547922002 scopus 로고    scopus 로고
    • New governance modes for Germany's financial reporting system: another retreat of the nation state
    • Volmer P.B., Werner J.R., Zimmermann J. New governance modes for Germany's financial reporting system: another retreat of the nation state. Soc. Econ. Rev. 2007, 5:437-465.
    • (2007) Soc. Econ. Rev. , vol.5 , pp. 437-465
    • Volmer, P.B.1    Werner, J.R.2    Zimmermann, J.3
  • 147
    • 84954663236 scopus 로고
    • Introduction: the true and fair view in British accounting
    • Walton P. Introduction: the true and fair view in British accounting. Eur. Account. Rev. 1993, 2:49-58.
    • (1993) Eur. Account. Rev. , vol.2 , pp. 49-58
    • Walton, P.1
  • 149
    • 0742311560 scopus 로고    scopus 로고
    • Conservatism in accoounting part I: explanations and implications
    • Watts R.L. Conservatism in accoounting part I: explanations and implications. Account. Horizons 2003, 17:207-221.
    • (2003) Account. Horizons , vol.17 , pp. 207-221
    • Watts, R.L.1
  • 150
    • 84857441811 scopus 로고    scopus 로고
    • Erosion handelsrechtlicher GoB durch das Bilanzrechtsmodernisierungsgesetz
    • Wehrheim M., Fross I. Erosion handelsrechtlicher GoB durch das Bilanzrechtsmodernisierungsgesetz. Z Betriebswirtschaft. 2010, 80:71-109.
    • (2010) Z Betriebswirtschaft. , vol.80 , pp. 71-109
    • Wehrheim, M.1    Fross, I.2
  • 152
    • 0002090356 scopus 로고
    • Regulation of accountancy and accountants: a comparative analysis of accounting for research and development in four advanced capitalist countries
    • Willmott H., Puxty A.G., Robson K., Cooper D.J., Lowe T. Regulation of accountancy and accountants: a comparative analysis of accounting for research and development in four advanced capitalist countries. Account. Audit. Account. J. 1992, 5:32-56.
    • (1992) Account. Audit. Account. J. , vol.5 , pp. 32-56
    • Willmott, H.1    Puxty, A.G.2    Robson, K.3    Cooper, D.J.4    Lowe, T.5
  • 154
    • 0003073187 scopus 로고
    • The rise of economic consequences
    • Zeff S.A. The rise of economic consequences. J. Account. 1978, 146:56-63.
    • (1978) J. Account. , vol.146 , pp. 56-63
    • Zeff, S.A.1
  • 155
    • 73049090519 scopus 로고    scopus 로고
    • EU federalism and the governance of financial reporting
    • Zimmermann J. EU federalism and the governance of financial reporting. Publius: J. Federalism 2010, 40:200-225.
    • (2010) Publius: J. Federalism , vol.40 , pp. 200-225
    • Zimmermann, J.1
  • 157
    • 19844381929 scopus 로고    scopus 로고
    • A new perspective on the state: reconfiguring the national constellation
    • Zürn M., Leibfried S. A new perspective on the state: reconfiguring the national constellation. Eur. Rev. 2005, 13:1-36.
    • (2005) Eur. Rev. , vol.13 , pp. 1-36
    • Zürn, M.1    Leibfried, S.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.