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Governing Audit Globally: IFAC, the New International Financial Architecture and the Auditing Profession

Christopher Humphrey and Anne Loft

in Accounting, Organizations, and Institutions: Essays in Honour of Anthony Hopwood

Published in print:
2009
Published Online:
February 2010
ISBN:
9780199546350
eISBN:
9780191720048
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199546350.003.0010
Subject:
Business and Management, Organization Studies, Finance, Accounting, and Banking

In 1994, Anthony Hopwood wrote about the ‘very active politics’ in the emergent international arena in accounting and auditing, analyzing the institutional interfaces between the international ... More


On the Eclipse of Professionalism in Accounting: An Essay *

Sajay Samuel, Mark A. Covaleski, and Mark W. Dirsmith

in Accounting, Organizations, and Institutions: Essays in Honour of Anthony Hopwood

Published in print:
2009
Published Online:
February 2010
ISBN:
9780199546350
eISBN:
9780191720048
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199546350.003.0017
Subject:
Business and Management, Organization Studies, Finance, Accounting, and Banking

The credibility of what accountants do and say depends, ultimately, on their professionalism. This chapter explores the idea of professionalism in three movements. First, it documents the centrality ... More


How Does One Become a Trader?

Alex Preda

in Noise: Living and Trading in Electronic Finance

Published in print:
2017
Published Online:
September 2017
ISBN:
9780226427348
eISBN:
9780226427515
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226427515.003.0003
Subject:
Business and Management, Finance, Accounting, and Banking

Chapter 2 examines the links between noise and institutional trading from the viewpoint of each one’s capacity to morph into the other. While noise and institutional trading are usually regarded as ... More


Evolution of the IASC into the IASB

Kees Camfferman and Stephen A. Zeff

in Aiming for Global Accounting Standards: The International Accounting Standards Board, 2001–2011

Published in print:
2015
Published Online:
June 2015
ISBN:
9780199646319
eISBN:
9780191800719
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199646319.003.0002
Subject:
Business and Management, Finance, Accounting, and Banking, International Business

This chapter summarizes the history of the IASC from 1973 to 2000. Created at the initiative of accountancy bodies from several countries, the IASC achieved a modest acceptance of its basic ... More


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