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September 5, 2025Deleted Journal

Extending Research on Accounting Regulation

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The presentation demonstrates the dynamics of accounting regulation in Canada, highlighting gaps and implications.

The study reveals the complex interactions between regulation and practice, emphasizing the significance of timing in accounting principles.
Key evidence suggests that the socio-economic context and the role of regulatory staff are crucial for effective implementation of laws.
An observational analysis introduces the concept of operationalization, outlining the gap between the enactment and implementation of regulations.
The research highlights the need for accounting scholars to consider the impact of regulatory frameworks beyond traditional capture theories.

David J. Cooper (2025) studied this question.

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