Books in the Foundations and Trends in Accounting series

Demonstrates how controls have been used to mitigate risk and to facilitate collaboration in inter-firm transactions. The authors highlight the central themes and identify emergent research streams that offer promise for advancing our understanding of inter-firm management controls.

Develops the foundational knowledge related to financial instruments and the markets in which they trade, financial institutions and their internal decision-making and external circumstances, and currently required and credible alternative financial reporting for financial instruments.

International transfer pricing determines how the worldwide income of a multinational corporation is divided among countries for income tax purposes when transactions occur within the firm. This review examines economics, accounting, legal research, and tax practitioner literatures on international transfer pricing.