| dc.description.abstract | The financial crisis of 2007-2008 brought into sharp focus the reality that the regulation of corporate reporting is just one piece of a larger regulatory configuration, and that forces are at play that would subjugate accounting standard setting to broader regulatory demands. This paper presents a framework for an expanded view of capacity building and regulation of integrated (financial and non-financial) corporate reporting. The sections in the study have been analyzed through the lens of financial reporting standards, non-financial reporting codes and standards, auditing standards, and professional qualifications. It then provides an analysis of existing national institutional models supporting implementation and enforcement of the laws and regulations for high-quality corporate reporting through the lens of stock exchanges and SEC (Securities and Exchange Commissions), stock exchanges, and audit public oversight boards. It concludes that the need for far greater coordination among regulators on a global basis in order to avert future worldwide economic disasters. | en_US |
