Abstract
tfl History CALL FOR PAPERS Accounting, Regulation and Law in Historical Perspective 1998 marks the fiftieth anniversary of the Companies Act 1948, which revolutionised the regulation of financial reporting in the United Kingdom, as well as having a major influence on the shape of corporate accounts throughout the Commonwealth. To mark this anniversary, Accounting History will be publishing a special issue, edited by Christopher Napier. The study of how accounting law and regulation have emerged and developed has long been a significant aspect of historical research in accounting, and provides an opportunity for extensive critical and interpretive studies. Some possible research areas are set out below: The processes underlying the formulation of laws and other regulations relating to accounting, including case studies of the development of specific regulatory provisions. * The impact of accounting regulation on specific individuals, organisations and industries. * The formation, development and impact of professional accountancy bodies. * The audit process and its legal and professional regulation. * The use of accounting information in the government regulatory process (for example, monopoly and merger control, price control, utility regulation). * Accounts and financial statements in legal contexts such as the process of contracting. * FraudulentPreview Only. This article cannot be rented because we do not currently have permission from the publisher.
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