Contemporary Issues in Accounting Regulation

Preface; S. McLeay, A. Riccaboni. 1. State Versus Market: Contending Interests in the Struggle to Control French Accounting Standardisation; B. Colasse, P. Standish. 2. The State of Accounting and the State of the State; A. Ballas, et al. 3. Regulating Accounting within the Political and Legal System; R. Di Pietra, et al. The `Public Interest' in the Context of Accounting Regulation; R. Day. 5. Participation and Non-Participation in the Standard Setting Process; D. Gilfedder, C.Ó. hÓgartaigh. 6. Related Party Transactions: A Case Study of Standard Setting in the UK; J. Cottingham, R. Hussey. 7. The Regulation of Public Disclosure: An Introductory Analysis with Application to International Accounting Standards; M. Trombetta. 8. Is the Usefulness Approach Useful? Some Reflections on the Utility of Public Information; K. Schredelseker. 9. Corporate Governance and Creative Accounting: A Comparison Between Spain and the UK; J. Blake, O.A. Salas. 10. Deregulation of Small Company Financial Reporting in the UK; J. Collis, et al. 11. The Impact of Price Controls on Accounting Policy Choice: An International Study of Depreciation Methods in the Electricity Industry; G. Butler, L. Crawford.