Accountability in an Independent Regulatory Setting: The Use of Impact Assessment in the Regulation of Financial Reporting in the UK

The growing reliance on non-governmental independent regulators in many social and economic domains, including corporate financial reporting, has brought to the fore concerns over their regulatory accountability. This study looks at one aspect of the regulatory due process-regulatory impact assessme...

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Bibliographic Details
Authors: Samsonova-Taddei, Anna (Author) ; Turley, W. Stuart (Author)
Format: Electronic Article
Language:English
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Interlibrary Loan:Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany)
Published: 2019
In: Journal of business ethics
Year: 2019, Volume: 155, Issue: 4, Pages: 1053-1076
Further subjects:B Financial Reporting
B Accountability
B due process
B Regulation
B impact assessment
Online Access: Volltext (kostenfrei)