Introduction -- A new approach to compliance and the lessons from Wells Fargo -- Compliance and 'whistleblowing' and corporate psychology -- Compliance and Regulators -- Finding the right people and the key functions of the compliance organisation -- The operational tools of compliance --...

This volume, More Accounting Changes, is a revised and updated edition of Herz's earlier work (Accounting Changes), reflecting: developments in financial reporting; global developments regarding the use of International Financial Reporting Standards; current efforts at disclosure modernization...

It is almost self-evident that social interactions can determine economic behavior and outcomes. Yet, information on social ties does not exist in most publicly available and widely used datasets. We present results on the identification of social networks from observational panel data that...