Accounting Regulation Processes

  • Is it realistic to expect that the interests of various affected parties will not impact on accounting regulation processes?
  • Is it appropriate to have one globally standardised set of accounting standards?
  • How particular accounting based agreements with parties such as debtholders and managers can provide incentives for managers to manipulate accounting numbers?
  • Why unexpected accounting earnings and abnormal share price returns are expected to be related?
  • How the results of behavioural research can be of relevance to corporations and the accounting profession for anticipating individual reactions to accounting disclosures?

All questions have relevant chapters in the essential reading textbook so that students can start using the textbook and as a starting point and extend their work. Your answer should discuss and critically evaluate the chosen phenomenon under the light of a relevant theory taught in the module. I have provided more details below how to write your work, what are my suggestions and how to prepare your answer. You can also find some previous years’ examples on Blackboard with regards to structure and answer type, etc. with different marks to give you an idea of what is expected

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