UK Accounting Regulation: An Historical Perspective

Robert Day

16 citations0/0 files storedBournemouth University Research Online (Bournemouth University)

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting Education and Careers

Abstract

Accounting regulation in the United Kingdom has arisen as a response to social and economic factors as well as individual events. This paper traces the way in which regulation has developed both by governmental and professional actions. The \nfactors behind regulatory change are in many cases unique to \nthe United Kingdom and the paper concludes that it is these \nvery factors which differentiate the control of accounting from \nthe institutions and methods used by other countries.

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1961Dividend Policy, Growth, and the Valuation of Shares 1974A history of accounting thought 1990A History of Financial Accounting.2013The Rise of the Corporate Economy 1989Research directions in accounting history 1992Financial reporting, information and capital markets 1982The evolution of corporate financial reporting 1976The Accounting Profession and Disclosure in Published Reports, 1925–1935

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2018R. J. Chambers on Securities and Obscurities: Making a Case for the Reform of the Law of Company Accounts in the 1970s

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