Internationally, there has been a steady increase in the number of countries instigating charity regulation. While the Charity Commission for England and Wales was established by the Charitable Trusts Acts of 1853, since 2005 the Office of the Scottish Charity Regulator, Charity Commission for...

Purpose This commissioned paper reviews literature outlining reasons for a perceived gap between academics and standard setters as policy makers. The aim of this paper is to emphasise how academics and standard setters can collaborate on accounting and audit research and assist standard setters...