Contemporary Issues in Accounting Regulation

  • Stuart McLeay
  • Angelo Riccaboni

About this book

Introduction

Contemporary Issues in Accounting Regulation looks at accounting regulation in a different way. The opening chapters explore the tension between the power of the state and the forces of the market, and other aspects of the political dimension to accounting regulation. The book also examines the process of setting accounting standards, highlighting the crucial role of standard setters in assessing the level of public support for an issue in the face of opposing positions taken by powerful interest groups. In addition, the book provides an introduction to the theoretical framework of accounting regulation, looking at choices between controversial accounting methods and at markets that are characterized by asymmetry of information and beliefs. The final chapters of the book are concerned with creative accounting, deregulation of financial reporting by smaller companies, and the link between price regulation and accounting policy choices.

Keywords

Reporting accounting corporate governance deregulation information regulation utility

Editors and affiliations

  • Stuart McLeay
    • 1
  • Angelo Riccaboni
    • 2
  1. 1.University of WalesBangorUK
  2. 2.Università di SienaItaly

Bibliographic information

  • DOI https://doi.org/10.1007/978-1-4615-4589-7
  • Copyright Information Kluwer Academic Publishers 2001
  • Publisher Name Springer, Boston, MA
  • eBook Packages Springer Book Archive
  • Print ISBN 978-1-4613-7073-4
  • Online ISBN 978-1-4615-4589-7
  • About this book