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Regulatory competition in accounting. A history of the Accounting Standards Authority of Canada

机译：会计监管竞争。加拿大会计准则管理局的历史

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This article examines a unique period (1981-1998) in Canadian accounting standard-setting history when, nominally, two competing standard-setting bodies existed: the Canadian Institute of Chartered Accountants and the nascent Accounting Standards Authority of Canada. Sunder (2002a45. Sunder, S. 2002a. Regulatory competition for low cost-of-capital accounting rules. Journal of Accounting and Public Policy , 21(2): 147-9. [CrossRef]View all references, 2002b46. Sunder, S. 2002b. Regulatory competition among accounting standards within and across international boundaries. Journal of Accounting and Public Policy , 21(3): 219-34. [CrossRef]View all references) advocates competing accounting standard-setting regimes within a single jurisdiction to allow firms to voluntarily select standards that reflect their business model and provide the lowest cost-of-capital. This situation, however, is rare and has not been examined empirically. The existence of competing standards assumes the existence of competing standard-setters, but the entry of a new standard-setter into the domain of an existing standard-setter faces numerous obstacles. The analysis of this case suggests some factors missing from Sunder's model.View full textDownload full textKeywordsregulatory competition, Accounting Standards Authority of Canada, embeddedness of standard-settingRelated var addthis_config = { ui_cobrand: "Taylor & Francis Online", services_compact: "citeulike,netvibes,twitter,technorati,delicious,linkedin,facebook,stumbleupon,digg,google,more", pubid: "ra-4dff56cd6bb1830b" }; Add to shortlist Link Permalink http://dx.doi.org/10.1080/21552851.2011.548570
机译：本文考察了加拿大会计准则制定历史中一个独特的时期（1981年至1998年），当时名义上存在两个相互竞争的准则制定机构：加拿大特许会计师协会和新生的加拿大会计准则管理局。 Sunder（2002a45。Sunder，S. 2002a。低资本成本会计规则的监管竞争。会计与公共政策杂志，21（2）：147-9。[CrossRef]查看所有参考，2002b46。Sunder，S 。2002b。国际范围内和跨国际会计准则之间的监管竞争。会计与公共政策杂志，21（3）：219-34。[CrossRef]查看所有参考文献）提倡在单一管辖区内竞争会计准则制定制度，以允许公司自愿选择能够反映其业务模式并提供最低资本成本的标准。但是，这种情况很少见，尚未进行经验检验。竞争标准的存在是假设竞争标准制定者的存在，但是将新的标准制定者引入现有标准制定者的领域面临许多障碍。对这种情况的分析表明，桑德模型中缺少一些因素。 ，twitter，technorati，可口，linkedin，facebook，stumbleupon，digg，google，更多”，发布号：“ ra-4dff56cd6bb1830b”};添加到候选列表链接永久链接http://dx.doi.org/10.1080/21552851.2011.548570

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