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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Библиографические подробности
Главные авторы: Samsonova-Taddei, Anna (Автор) ; Turley, W. Stuart (Автор)
Формат: Электронный ресурс Статья
Язык:Английский
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Interlibrary Loan:Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany)
Опубликовано: 2019
В: Journal of business ethics
Год: 2019, Том: 155, Выпуск: 4, Страницы: 1053-1076
Другие ключевые слова:B Financial Reporting
B Регуляция
B Accountability
B due process
B impact assessment
Online-ссылка: Volltext (kostenfrei)