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The transnational regulation of accounting: insights, gaps and an agenda for future research

Lookup NU author(s): Professor Roy Suddaby


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The authors expect major shifts in thinking about the transnational regulation of accounting and how it will develop. This is a time for ideas as well as action. The global accounting profession must take a leading role in developing and presenting the case for the transnational regulation of accounting, in identifying new regulations, new ways of regulating, and new compacts between regulators and other stakeholders, and in framing the debate on the transnational regulation of accounting into the future. The academic community must bring intellectual rigor to thinking on the issues. The purpose of this paper is to put the case that there is a new research agenda to be formed by taking a view that combines existing work on the transnational regulation of accounting with a contemporaneous understanding of the forces for regulatory and professional change, and insight into the roles that various actors have assumed historically and will likely play going forward, so as to develop workable and sustainable models for the transnational regulation of accounting into the future.

Publication metadata

Author(s): Gillis P, Petty R, Suddaby R

Publication type: Article

Publication status: Published

Journal: Accounting, Auditing & Accountability Journal

Year: 2014

Volume: 27

Issue: 6

Pages: 894-902

ISSN (print): 0951-3574

ISSN (electronic): 1758-4205

Publisher: Emerald Group Publishing Limited


DOI: 10.1108/AAAJ-07-2014-1757


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