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Worldwide Financial ReportingThe Development and Future of Accounting Standards$
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George J. Benston, Michael Bromwich, Robert E. Litan, and Alfred Wagenhofer

Print publication date: 2006

Print ISBN-13: 9780195305838

Published to Oxford Scholarship Online: February 2006

DOI: 10.1093/0195305833.001.0001

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PRINTED FROM OXFORD SCHOLARSHIP ONLINE (oxford.universitypressscholarship.com). (c) Copyright Oxford University Press, 2020. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 03 December 2020

 Corporate Financial Reporting and Regulation in the United Kingdom

 Corporate Financial Reporting and Regulation in the United Kingdom

Chapter:
(p.82) 5 Corporate Financial Reporting and Regulation in the United Kingdom
Source:
Worldwide Financial Reporting
Author(s):

George J. Benston (Contributor Webpage)

Michael Bromwich (Contributor Webpage)

Robert E. Litan (Contributor Webpage)

Alfred Wagenhofer (Contributor Webpage)

Publisher:
Oxford University Press
DOI:10.1093/0195305833.003.0005

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

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