Abstract

AbstractThe following sections are included:The Puzzle: Successful Transatlantic Regulatory Cooperation on Accounting StandardsConvergence in Substantial Terms: A Variety of Capitalism Perspective on Accounting StandardsConvergence in Institutional Terms: From National Representation to the Rule of ExpertsThe Politics of Transatlantic Convergence on a US Regulatory ModelThe Broader Picture: Towards Global Convergence on the Liberal Regulatory Model?ConclusionReferences

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