The Public Interest in International Financial Accounting, Reporting and Regulation

Authored by: Carien van Mourik

The Routledge Companion to Accounting, Reporting and Regulation

Print publication date:  September  2013
Online publication date:  October  2013

Print ISBN: 9780415625739
eBook ISBN: 9780203103203
Adobe ISBN: 9781136243509


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Professional accountants in public practice (i.e. auditors) and both public and private accounting standard setters and regulators including the IASB (see IFRS Foundation, 2010: par. 2), claim to be serving the public interest. While some are sceptical about how seriously such claims should be taken, there is a growing literature that analyses what is implied by ‘the public interest’ and what implications different interpretations of the public interest might have for accounting, auditing, reporting and regulation. This chapter aims to provide an analysis of the growing literature on the subject.

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