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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 examines the development of standard on related party transactions in Great Britain. Related party transactions occur as part of the normal activities a company conducts and refers to those transactions that occur between entitles where a relationship of control or significant influence exists.

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.