effects of environmental and natural monopoly regulation explicitly into the analysis. Case studies for Germany and the USA …Regulation is especially important for infrastructure systems (such as wind energy), which are characterised by a … triple regulation challenge in the areas of R&D spillovers, environmental protection, and access to monopolistic bottlenecks …

This paper examines the institutionalisation of extensible business reporting language (XBRL) in the USA and UK. It … between the two countries. XBRL seems to have taken deeper root in the USA than the UK primarily because of the relatively …

the USA and UK and highlights some directions for further research. It finds that the pace of XBRL adoption across … USA as compared to the UK. Moreover, XBRL seems to be widely used in the financial services sector as compared to others …

twenty follow-up interviews. The paper concludes that while regulation is important in achieving accounting transparency, it … forces on the ground (via shareholder activism or lender pressure) transparency cannot be achieved by regulation alone. There …

regulation by a quasi-government agency. During the past 30 years, consolidation within the industry led to the counterintuitive … deficiencies in audit quality, caused in part by the joint sale of audit, tax, and consulting services. With regulation, remaining …