By exploring how financial, legal and wider socio-economic systems can accelerate or decelerate the harmonization in financial markets, this book connects issues both of contemporary political science and accounting research.

Professor Jochen Zimmermann holds the Chair of Accounting at the University of Bremen, Germany, and also serves on a number of advisory boards, including the Insurance Council of Germany's Financial Services Authority.

Jörg R. Werner is Professor of Accounting and Department Head at Frankfurt School of Finance & Management, Germany. His research focuses on comparative international accounting research, mainly from an empirical perspective.