In 1984 the European Commission issued the Eighth Company Law Directive requiring each member State to ensure that its national rules met common standards for the education, training and qualification of statutory auditors (84/253/EEC; OJ 1984 L126/20). The Directive insisted that national...

The paper presents a framework for examining how accounting practices are regulated within advanced capitalist societies. Through the critical use of Streeck & Schmitter's (Private Interest Government and Public Policy, Sage, London, 1985) exploration of models of social order, regulation is...

This paper explores some trajectories in the relationship between the state and accounting firms. When, in the mid-1990s, major firms considered the UK state to be insufficiently responsive to their lobbying for a limitation of their liability, pressures were exerted on the UK government by...