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An exploratory investigation of the origins and regulatory actions of the United Kingdom's Financial Reporting Review Panel.

机译：对英国财务报告审查小组的起源和监管行动的探索性调查。

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摘要

In 1990, the accounting profession and the British government worked together to establish a new regulatory framework for financial reporting in the United Kingdom (UK), the Financial Reporting Council (FRC) and its two subsidiaries, the Accounting Standards Board (ASB) and the Financial Reporting Review Panel (FRRP). The FRRP enforces companies' compliance with the ASB's accounting standards and the accounting provisions of the UK Companies Act. Only one study, Brandt et al. (1997), has examined the activities and effectiveness of the FRRP. This dissertation attempts to extend Brandt et. al (1997) and add to understanding of the origins and regulatory actions of the FRRP.; An institutional historical study addressed the general research question, how and what changed in regulatory space to make establishment of an enforcement agency acceptable in 1990 and not earlier? This examination of the change in regulatory space of UK financial reporting for the period 1969–90 pointed out the UK accountancy profession's repeated failure to gain compliance with accounting standards through political consensus. It also highlighted the profession's unwillingness to ensure compliance with standards. Non-compliance undermined the credibility of financial statements, motivating the government to establish a legal framework for an accounting standard setting process independent of the accountancy profession.; A descriptive empirical study investigated the FRRP's regulatory actions since 1990. Guided by regulatory theory, I developed a series of propositions to be examined in an empirical study. The FRRP's early regulatory actions appeared to be designed to restore the credibility of financial statements by forcing compliance with existing standards. Then, the FRRP shifted the focus of its regulatory actions to ensure immediate compliance with new standards. After establishing its authority as an enforcement body independent of the ASB, the FRRP has now integrated itself as a vital part of the accounting standard setting process, enforcing accounting standards on a pre-emptive basis.
机译：1990年，会计界与英国政府共同努力，在英国（UK），财务报告委员会（FRC）及其两个子公司，会计准则委员会（ASB）和英国财务报告委员会建立了新的财务报告监管框架。财务报告审查小组（FRRP）。 FRRP要求公司遵守ASB的会计准则和《英国公司法》的会计规定。 Brandt等人只有一项研究。 （1997年）审查了FRRP的活动和有效性。本文试图扩展布兰特等。 （1997年），并增加了对FRRP的起源和监管行动的了解。一项机构历史研究解决了一般性的研究问题，即如何在监管空间上进行什么变化以及什么发生了什么变化，以使在1990年或更早的时间内成立执法机构成为可能？这项对1969-90年间英国财务报告监管空间变化的考察表明，英国会计界屡屡未能通过政治共识获得对会计准则的遵守。它还强调了该行业不愿意确保符合标准的意愿。违规行为损害了财务报表的可信度，促使政府为独立于会计专业的会计准则制定过程建立法律框架。一项描述性的经验研究调查了FRRP自1990年以来的监管行为。在监管理论的指导下，我提出了一系列命题供实证研究检验。 FRRP的早期监管措施似乎旨在通过强制遵守现有标准来恢复财务报表的信誉。然后，FRRP转移了其监管行动的重点，以确保立即遵守新标准。 FRRP建立了独立于ASB的执行机构的权限后，现在已经将自己整合为会计准则制定过程的重要组成部分，在先发制人的基础上执行会计准则。

著录项

  • 作者

    Styles, Alan Keith.;

  • 作者单位

    University of North Texas.;

  • 授予单位 University of North Texas.;
  • 学科 Business Administration Accounting.
  • 学位 Ph.D.
  • 年度 1998
  • 页码 240 p.
  • 总页数 240
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类 财务管理、经济核算;
  • 关键词

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