Accounting & Auditing: Interaction in the regulation and research ...
Accounting & Auditing: Interaction in the regulation and research ...
Accounting & Auditing: Interaction in the regulation and research ...
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Normative <strong>regulation</strong> <strong>the</strong>ory 1<br />
• Regulatory aims are<br />
– improv<strong>in</strong>g allocational efficiency<br />
– guarantee<strong>in</strong>g fairness for <strong>in</strong>vestors, protect<strong>in</strong>g<br />
<strong>the</strong>m aga<strong>in</strong>st fraud <strong>and</strong> exploitation (SEC)<br />
– guarantee<strong>in</strong>g equality of opportunity (Lev)<br />
W. Ballwieser: <strong>Account<strong>in</strong>g</strong> <strong>and</strong> <strong>Audit<strong>in</strong>g</strong> 6
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