Skip to content
Back to outputs

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

Research output: Contribution to journalArticle

Standard

The regulatory framework for financial reporting and auditing in the United Kingdom: the present position and impending changes. / Fearnley, Stella; Hines, Tony.

In: The International Journal of Accounting, Vol. 38, No. 2, 2003, p. 215-233.

Research output: Contribution to journalArticle

Harvard

APA

Vancouver

Author

Fearnley, Stella ; Hines, Tony. / The regulatory framework for financial reporting and auditing in the United Kingdom: the present position and impending changes. In: The International Journal of Accounting. 2003 ; Vol. 38, No. 2. pp. 215-233.

Bibtex

@article{f8bf558c91af4e94ae427b73962a52a9,
title = "The regulatory framework for financial reporting and auditing in the United Kingdom: the present position and impending changes",
abstract = "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{\textquoteright}s regulatory framework, the European Commission{\textquoteright}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.",
author = "Stella Fearnley and Tony Hines",
year = "2003",
doi = "10.1016/S0020-7063(03)00023-2",
language = "English",
volume = "38",
pages = "215--233",
journal = "The International Journal of Accounting",
issn = "0020-7063",
number = "2",

}

RIS

TY - JOUR

T1 - The regulatory framework for financial reporting and auditing in the United Kingdom: the present position and impending changes

AU - Fearnley, Stella

AU - Hines, Tony

PY - 2003

Y1 - 2003

N2 - 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.

AB - 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.

U2 - 10.1016/S0020-7063(03)00023-2

DO - 10.1016/S0020-7063(03)00023-2

M3 - Article

VL - 38

SP - 215

EP - 233

JO - The International Journal of Accounting

JF - The International Journal of Accounting

SN - 0020-7063

IS - 2

ER -

ID: 121413