M. Bromwich, A. Hopwood, H. Deloitte, Sells' Accounting
{"title":"Accounting and the law","authors":"M. Bromwich, A. Hopwood, H. Deloitte, Sells' Accounting","doi":"10.5040/9781526509536.chapter-006","DOIUrl":"https://doi.org/10.5040/9781526509536.chapter-006","url":null,"abstract":"The intertwining of accounting and the law, Michael Bromwich and Anthony Hopwood the relationship between accounting and the law from the professional accountant's perspective, Matthew Patient accounting and law - an historical overview of an uneasy relationship, Christopher Napier and Christopher Noke the legal control of accounting standards - a critical view, Tom Hadden and Denis Boyd accounting and law - a legal viewpoint, Mary Arden, QC accounting regulation and the law, Michael Bromwich accounting innovations and legal regulation, Doreen McBarnet and Christopher Whelan interaction between Government and the profession in the regulation of financial reporting - the Australian experience, Bob Walker accounting law in France -origins, development and perspectives, Isabelle de Kerviller Peter Standish company law and financial reporting - a sociological analysis of the UK experience, Colin Gilmore and Hugh Willmott auditors, economics and the law, David Gwillem issues in regulation research in accounting, Katherine Schipper accounting, law and economic calculation, Peter Miller and Michael Power.","PeriodicalId":176954,"journal":{"name":"The UK and EMEA Corporate Counsel Handbook","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124991247","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Daniel Buquet, Rafael Piñeiro, Richard Salvat, Lucía Selios, Daniela Vairo
{"title":"Anti-corruption","authors":"Daniel Buquet, Rafael Piñeiro, Richard Salvat, Lucía Selios, Daniela Vairo","doi":"10.5790/hongkong/9789888083091.003.0011","DOIUrl":"https://doi.org/10.5790/hongkong/9789888083091.003.0011","url":null,"abstract":"Transparency scores in Uruguay have improved in the last fifteen years in both absolute and comparative terms. This paper argues that this change is the result of a long-run process of transformation in Uruguayan politics from competitive particularism to an open access regime. First, this paper briefly reviews the political and institutional changes that led governance in Uruguay to be based on universalistic norms. Next, it uses public opinion and elite survey data to provide descriptive evidence about citizen perceptions of levels of corruption. Third, the paper uses media data to explore the place that corruption held in the public agenda during the last fifteen years. Finally, using court records, it evaluates the efficacy of existing structures to punish abuses. These analyses help to clarify the main features that lie behind the categorization of Uruguay as a contemporary achiever in terms of government transparency. 1 Paper prepared for the XXII nd World Congress of Political Science, 8-12 July 2012, Madrid","PeriodicalId":176954,"journal":{"name":"The UK and EMEA Corporate Counsel Handbook","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128420927","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}