Chapter

 Corporate Financial Reporting and Regulation in the United Kingdom

George J. Benston, Michael Bromwich, Robert E. Litan and Alfred Wagenhofer

in Worldwide Financial Reporting

Published in print March 2006 | ISBN: 9780195305838
Published online February 2006 | e-ISBN: 9780199783342 | DOI: http://dx.doi.org/10.1093/0195305833.003.0005
  Corporate Financial Reporting and Regulation in the United Kingdom

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This chapter reviews the systems of regulation of financial markets, investor protection, accounting disclosure, and corporate governance in the UK. It charts the recent dynamic changes in all these regimes, while discussing the export of some of changes to other countries. The reactions within the UK to the US accounting scandals are also addressed.

Keywords: ASB; Accounting Standards Board; financial systems; statute law; corporate governance; accounting regulation; enforcement

Chapter.  10719 words. 

Subjects: Financial Markets

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