Law, Corporate Governance and Accounting

Dr. Victoria Krivogorsky is a faculty member in the Charles W. Lamden School of Accountancy at San Diego State University, USA. Her international experience includes serving on the faculty at ESSEC -Paris, France and ESCP-EAP European School of Management (Paris) as a visiting professor. Her research interests rest in the areas of international accounting and corporate governance, and her research efforts resulted in numerous academic publications. She presented the results of her research efforts at business schools in France, Netherlands, Switzerland, Portugal, Finland, Poland, Russia. She is a director of iBEACON (International Business Economics Accounting Collaborative Network).

• Introduction. Victoria Krivogorsky Part I 1. Conceptual Framework for International Financial Reporting Standards. Victoria Krivogorsky 2. US Perspectives on Implementation of IFRS. Ervin Black, Greg Burton, Spencer Paul Part II: Recent Developments in Accounting, Corporate Governance and Auditing in Europe 3. New Corporate Governance Rules and Practices. Victoria Krivogorsky, Wolfgang Dick 4. International Standards on Auditing - Global Developments, Acting Institutions, and Status of Worldwide Adoption. Holger Erchinger 5. Auditing Reform in Europe. Chiara Saccon 6. The Impact of Mandatory Adoption of IFRS on Income Statement and Balance Sheet Properties. Gary Grudnitski, François Aubert Part III: Analysis of Changing Institutional Environments, New Accounting Policies and Corporate Governance Practices in Selected Countries 7. Analysis of Changing Institutional Environments, New Accounting Policies and Corporate Governance Practices in France. Pascale Delvaille 8. Analysis of Changing Institutional Environments, New Accounting Policies and Corporate Governance Practices in Germany. Axel Haller, Martin Wehrfritz 9. Analysis of Changing Institutional Environments, New Accounting Policies and Corporate Governance Practices in Portugal. Gabriela Gueifão, Mohamed Azzim Gulamhussen 10. Analysis of Changing Institutional Environments, New Accounting Policies and Corporate Governance Practices in Spain. Elena de las Heras, Begoña Navallas, and Jose Luis Ucieda 11. Analysis of Changing Institutional Environments, New Accounting Policies and Corporate Governance Practices in Sweden. Niclas Hellman 12. Analysis of Changing Institutional Environments, New Accounting Policies and Corporate Governance Practices in Italy. Roberto Di Pietra 13. Analysis of Changing Institutional Environments, New Accounting Policies and Corporate Governance Practices in the UK. George Iatridis, 'Πανεπιστήμιο Θεσσαλίας'