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| Author: | Fearnley, S. Hines, T. |
| Title: | The regulatory framework for financial reporting and auditing in the United Kingdom: the present position and impending changes |
| Journal: | International Journal of Accounting
2003 : VOL. 38:2, p. 215-233 |
| Index terms: | Auditing Financial reporting Regulations United Kingdom |
| Language: | eng |
| Abstract: | An overview of the current regulatory framework for financial reporting and auditing in the United Kingdom is provided in this article. The framework remained stable for 10 years following significant reforms in 1990-1991. A further process of change is now taking place. The 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 Enron collapse. |
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