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This section presents an introduction to a series of articles which deal with the study of accounting regulation. The various articles include assessments of the role of the state in regulating accounting and investigations into the process of setting accounting standards, as well as papers that develop a theoretical perspective on the need for regulation and others that report on empirical analyses of corporate behavior in the regulated environment.

This chapter discusses a study which investigated deregulation of financial reporting by smaller companies in Great Britain. The second part of the chapter discusses the main strands of the arguments for and against deregulation of financial reporting by smaller companies, together with a review of previous research. This is followed by a description of the methodology used for the present study, and a discussion of the research findings. The final section draws conclusions and offers suggestions for further research.

This chapter examines an approach to international accounting regulation. It provided an attempt to evaluate the performance of different possible rules when the imperfect nature of the information possessed by the reporting firm prevents the possibility of having perfect information transmission in equilibrium.

This chapter examines the characteristics of those who formally involve themselves in the standard setting process of the Accounting Standards Board in Great Britain by making submissions regarding its proposals for accounting standards. The chapter contributes to a view of the public consultation that shapes accounting standards.

This chapter provides an analysis of the context within which accounting standard setters appear to operate. For this purpose, regulatory agency theory and practice has been utilized. The justifications for classifying accounting standard setting bodies as regulatory agencies are twofold and based on both structure and function.