A wealth of survey questions asked over the past quarter century provides a clear picture of how this issue emerged, rose to prominence, and matured in the public mind.

This studyrebuts much of the traditional rationale forregulatory restrictions and provides a list of principles of regulation that would serve as a model for global accounting practices.

This studyrebuts much of the traditional rationale forregulatory restrictions and provides a list of principles of regulation that would serve as a model for global accounting practices.