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International Journal of Disclosure and Governance, Volume 1 Number 2, has just been published. The contents include:



The implications of IAS / IFRS for UK companies

David Cairns OBE

Former Secretary-General of the IASC, currently Senior Visiting Fellow in the Department of Accounting at the London School of Economics and Political Science



How do you stop the books being cooked? A management-control perspective on financial accounting standard setting and the section 404 requirements of the Sarbanes-Oxley Act

Michael G. Alles* and Srikant Datar**,

* Rutgers Business School, Rutgers University, ** Harvard Business School



The effect of recent US legislation and rule making on corporate compliance and ethics programmes

Rebecca S. Walker

Skadden, Arps, Slate, Meagher and Flom LLP.



The importance of disclosure in corporate governance self-regulation across Europe: A review of the Winter Report and the EU Action Plan

Gregory F Maasen, Frans A. J. van den Bosch and Henk Volberda

Rotterdam School of Management, Rotterdam University



The new German Takeover Act: An economic perspective – Part 2

Harmut Schmidt and Stephan Prigge

Money and Capital Markets Institute, Hamburg University



Separation of cash-flow and control rights: Should it be prohibited?

Massimo Belcredi and Lorenzo Caprio

Università Cattolica, Milano



Some questions about the governance of auditing firms

Prem Sikka

University of Essex



To find out more about the Journal, or to subscribe, please go to:


http://www.henrystewart.com/journals/jdg/index.html