Understanding Practice and Institutions: A Historical Perspective

This paper explains how and why Anglo-American accounting and auditing, along with corporate governance and capital markets, evolved over many centuries in response to changes in market forces and technology. We first trace the development of practices that were included in U.S. corporate governance...

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Veröffentlicht in:	Accounting horizons 2016-09, Vol.30 (3), p.409-423
Hauptverfasser:	Watts, Ross L., Zuo, Luo
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Auditing Conservatism Corporate governance Financial reporting
Online-Zugang:	Volltext
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