Accounting, Economics, and Law: A Convivium

2011 - 2025

Current editor(s): Reuven S. Avi-Yonah, Yuri Biondi and Shyam Sunder

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The Heifer, The Goat and The Sheep in Company with The Lion pp. 5: Jean de la Fontaine
Science vs. Ideology: A Comment on Lynn Stout's New Thinking on "Shareholder Primacy" pp. 13: Robé Jean-Philippe
New Thinking on "Shareholder Primacy" pp. 24: Stout Lynn A.
What Do Shareholders Do? Accounting, Ownership and the Theory of the Firm: Implications for Corporate Governance and Reporting pp. 29: Yuri Biondi
Stock Ownership, Political Beliefs, and Party Identification from the "Ownership Society" to the Financial Meltdown pp. 30: Cotton Nessler Natalie C. and Davis Gerald F.
Being Done With Milton Friedman pp. 33: Robé Jean-Philippe
Firm, Property and Governance: From Berle and Means to the Agency Theory, and Beyond pp. 57: Weinstein Olivier

Accounting and the Law pp. 1-11: Berle Adolph A.
Review of "Accounting Ethics and the Near Collapse of the World's Financial System", by Michel Pakaluk and Mark Cheffers (Allen David Press, Sutton Massachusetts, 2011) pp. 1-4: Baker Charles Richard
An Argument on Behalf of Pakaluk and Cheffers' Contention pp. 1-4: Williams Paul F.
Who's to Judge? Understanding Issues of Auditor Independence Versus Judicial Independence pp. 52: Kleinman Gary, Anandarajan Asokan and Palmon Dan
Does Economic Theory Matter in Shaping Banking Regulation? A Case-study of Italy (1861-1936) pp. 78: Gigliobianco Alfredo and Claire Giordano

Reuven Avi-Yonah's "Citizens United and the Corporate Form": A Comment pp. 9: Mitchell Lawrence E.
Reuven Avi-Yonah's "Citizens United and the Corporate Form": Still Unuseful pp. 10: Bratton William W.
The Enterprise Entity and the Constitution of the American Economic Republic pp. 13: Yuri Biondi
Nonsense and Worries in Citizens United and Its Aftermath pp. 18: Strasser Kurt
Citizens United and the Corporate Form pp. 56: Avi-Yonah Reuven S.

Review of Money and Calculation: Economic and Sociological Perspectives pp. 5: Ingham Geoffrey K.
Trust in Freedom or in Equality? A Comment on Bernard E. Harcourt's The Illusion of Free Markets pp. 10: Brivot Marion
Economists and Accountants pp. 11: Littleton A. Charles
The Imagined Dichotomy of Accounting versus Economic Income Concepts pp. 15: Fukui Yoshitaka
The Shareholder Era and the Changing Nature of the Corporation. A Comment on "Managed by the Markets: How Finance Re-Shaped America" by G. Davis (OUP, 2009) pp. 16: Chabrak Nihel
The Economic Consequences of Fair Value Accounting pp. 44: Yuan Mingzhe and Liu Huifeng
The Case for Economic and Accounting Dualism: Towards Reconciling the Japanese Accounting System with the Global Trend of Fair Value Accounting pp. 56: Tsunogaya Noriyuki, Okada Hiromasa and Patel Chris

Administering Systemic Risk vs. Administering Justice: What Can We Do Now that We Have Agreed to Pay Differences? pp. 6: Pierre-Charles Pradier
Disagreement-Based Trading and Speculation: Implications for Financial Regulation and Economic Theory pp. 8: Yuri Biondi
A Comment on "The Legal Structure of the Firm" pp. 8: Strasser Kurt
Avoid Automatic Piercing: A Comment on Blumberg and Strasser pp. 12: Georgakopoulos Nicholas L
Taxation as Regulation: Carbon Tax, Health Care Tax, Bank Tax and Other Regulatory Taxes pp. 12: Avi-Yonah Reuven S
Imagined Worlds of Accounting pp. 14: Shyam Sunder
Risk, Speculation, and OTC Derivatives: An Inaugural Essay for Convivium pp. 15: Stout Lynn A.
Cost Basis: Accounting's "Samson's Tresses" pp. 18: Terrill William A.
A Note on Accounting and Economic Theory: Past, Present, and Future pp. 26: Martin Shubik
Legal Form and Economic Substance of Enterprise Groups: Implications for Legal Policy pp. 30: Strasser Kurt A. and Blumberg Phillip
The Pure Logic of Accounting: A Critique of the Fair Value Revolution pp. 49: Yuri Biondi
Some Caution about Property Rights as a Recipe for Economic Development pp. 64: Kennedy David
The Legal Structure of the Firm pp. 88: Robé Jean-Philippe