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Regulatory competition in accounting. A history of the Accounting Standards Authority of Canada

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  • Alan Richardson

Abstract

This article examines a unique period (1981-1998) in Canadian accounting standard-setting history when, nominally, two competing standard-setting bodies existed: the Canadian Institute of Chartered Accountants and the nascent Accounting Standards Authority of Canada. Sunder (2002a, 2002b) advocates competing accounting standard-setting regimes within a single jurisdiction to allow firms to voluntarily select standards that reflect their business model and provide the lowest cost-of-capital. This situation, however, is rare and has not been examined empirically. The existence of competing standards assumes the existence of competing standard-setters, but the entry of a new standard-setter into the domain of an existing standard-setter faces numerous obstacles. The analysis of this case suggests some factors missing from Sunder's model.

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  • Alan Richardson, 2011. "Regulatory competition in accounting. A history of the Accounting Standards Authority of Canada," Accounting History Review, Taylor & Francis Journals, vol. 21(1), pages 95-114.
    • Handle: RePEc:taf:acbsfi:v:21:y:2011:i:1:p:95-114
    DOI: 10.1080/21552851.2011.548570
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    1. Anonymous, 1986. "Minutes of the Annual Meeting," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 21(4), pages 474-474, December.
    2. Anonymous, 1987. "Minutes of the Executive Committee Meeting," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 22(4), pages 512-513, December.
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    Cited by:

    1. Alan J. Richardson & Eksa Kilfoyle, 2012. "Merging the Profession: A Historical Perspective on Accounting Association Mergers in Canada," Accounting Perspectives, John Wiley & Sons, vol. 11(2), pages 77-109, June.

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