The role of regulators in financial reporting

Jonas Heese

Chapter 13 in Handbook on the Financial Reporting Environment, 2025, pp 247-265 from Edward Elgar Publishing

Abstract: This chapter describes the role of regulators in the corporate financial reporting process, with a primary focus on the United States. The chapter provides an overview of the historical evolution of the US regulatory framework, the objectives of financial reporting regulation, the functions of key regulatory agencies as well as central enforcement and oversight mechanisms. The chapter concludes by describing challenges for financial reporting regulation and potential future directions. Ultimately, the chapter aims to provide a comprehensive understanding of the role of regulators in shaping corporate financial reporting practices.

Keywords: Financial Reporting Regulation; Regulators; Securities and Exchange Commission; Enforcement (search for similar items in EconPapers)
Date: 2025
ISBN: 9781800888678
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