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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 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.