This study provides a neutral and comprehensive explanation about the activities which precede the formulation of accounting regulatory policies. The knowledge gained from it can be applied to understand the formulation of regulatory policies in other areas and to predict or explain the behaviour of interest groups in the preparation of accounting standards and regulations.
Table of Contents
Introduction 2. The ASRB – Its Organization and Functions 3. The ASRB – Its Independence 4. Evaluation of Competing Theories of Regulation with Applications in Accounting 5. The Theoretical Model 6. The History of Accounting Regulatory Policies Up to 1970 7. Professional Accounting Bodies and Accounting Standards 8. Towards Mandatory Accounting Standards in a Changing Regulatory Environment 9. The Creation of the ASRB – The Activities and Events 10. The Creation of the ASRB – An Analysis 11. Summary and Conclusions
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