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The regulatory framework for financial reporting and auditing in the United Kingdom: the present position and impending changes

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  • Stella Fearnley
  • Tony Hines
This paper provides an overview of the current regulatory framework for financial reporting and auditing in the United Kingdom. The framework remained stable for 10 years following significant reforms in 1990–1991. A further process of change is now taking place. These changes arise from three sources: refinements in the UK’s regulatory framework, the European Commission’s drive for a single capital market, and political interest in accounting regulation following the Enron collapse. The present position is explained and the future implications of recent and impending changes are considered.
Original languageEnglish
Pages (from-to)215-233
Number of pages19
JournalThe International Journal of Accounting
Volume38
Issue number2
DOIs
Publication statusPublished - 2003

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