A major perspective on accounting (financial reporting) regulation views regulation as being required to protect the public interest. However, the regulatory capture and economic (private) interests perspectives argue that the public interest objective could be adversely affected by various factors.
The assignment question requires you to explain the above three perspectives on accounting regulation. In particular, to what extent do you believe that, within the Australian financial reporting regulatory environment, the issues of regulatory capture and private interests do adversely affect the objective of the provision of useful information for users of public company financial reports? State any recommendations you would make to reduce any potential for adverse impacts, and comment on what the three perspectives mean for the role and power of accountants in society.
This assignment consists of two parts, Part A and Part B. Read each part carefully before attempting to fulfill the requirements.
Part A:
Present an overview of how you will approach the above issue in a video presentation. Your video should include a discussion of how you plan to approach and complete your assignment. Include milestones, time frames for achieving the milestones, references that you plan to use, etc.
Discussion should also include how you plan to incorporate the research articles and other literature that you have initially identified as important.
Where the assignment is completed in a group of two, both members of the group must be included in the video to show how you plan to delegate the work and who will be contributing to which section of Part B of this assignment.
Note that the Part A video presentation does not require you to specifically answer the question asked, but rather requires you to explain how you will approach and plan the assignment.

Part B:
Write a research essay addressing the above assignment question. You are required to fully explain your viewpoints and support your decision by academic research papers (at least 3 peer-reviewed academic papers) plus newspaper articles, textbooks and other reliable sources of literature.

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