| Fig. 1. | Institutional Logics in the Regulatory Environment. | 7 |
| Fig. 2. | Classification of Countries Based on Institutional Logics. | 7 |
| Fig. 3. | Institutional Logics Pertaining to the Regulation of the Public Accountancy Profession in the United Kingdom. | 10 |
| Fig. 4. | Institutional Logics Pertaining to the Regulation of the Public Accountancy Profession in France. | 15 |
| Fig. 5. | Theoretical Map of the Conceptual Framework. | 64 |
| Fig. 6. | Historical Model of Financial Reporting (Approximately 1400 ad–1850 ad). | 72 |
| Fig. 7. | The Accepted Model of Financial Reporting (Approximately 1850 ad–Present). | 73 |
| Fig. 8. | Actual Model of Financial Reporting. | 75 |
| Fig. 9. | A New Model of Financial Reporting. | 75 |
| Fig. 10. | Enron’s Use of SPEs. | 106 |
| Fig. 11. | The Raptor Structure. | 108 |
| Fig. 12. | Valuation Approaches Schematic. | 141 |
| Fig. 1. | Institutional Logics in the Regulatory Environment. | 7 |
| Fig. 2. | Classification of Countries Based on Institutional Logics. | 7 |
| Fig. 3. | Institutional Logics Pertaining to the Regulation of the Public Accountancy Profession in the United Kingdom. | 10 |
| Fig. 4. | Institutional Logics Pertaining to the Regulation of the Public Accountancy Profession in France. | 15 |
| Fig. 5. | Theoretical Map of the Conceptual Framework. | 64 |
| Fig. 6. | Historical Model of Financial Reporting (Approximately 1400 | 72 |
| Fig. 7. | The Accepted Model of Financial Reporting (Approximately 1850 | 73 |
| Fig. 8. | Actual Model of Financial Reporting. | 75 |
| Fig. 9. | A New Model of Financial Reporting. | 75 |
| Fig. 10. | Enron’s Use of SPEs. | 106 |
| Fig. 11. | The Raptor Structure. | 108 |
| Fig. 12. | Valuation Approaches Schematic. | 141 |
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