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The purpose of this paper is to analyze how “New Deal” regulatory initiatives, primarily the Securities Acts and the Securities and Exchange Commission (SEC), changed US auditors’ professional knowledge conception, culminating in the 1938 expansion of the Committee on Accounting Procedure (CAP), the first US body to set accounting principles.

The paper combines Halliday’s (1985) knowledge mandates with Hancher and Moran’s (1989) regulatory space to attain a theory-based understanding of auditors’ changing knowledge conceptions amid regulatory pressure. It draws on a range of primary and secondary sources to examine the period from 1929 to 1938.

Following the stock market crash, the newly created SEC aimed to engage auditors as a means to regulate companies’ accounting practices based on a set of codified principles. While entailing increased status, this new role conflicted with the auditors’ knowledge conception, which was based on professional judgment and personal integrity. Pressure from the SEC and academics eventually made auditors agree to a codification of their professional knowledge and create the CAP as a cooperative regulatory solution.

The paper explores the role of auditors’ knowledge conceptions in the emergence of today’s standard setting. It is suggested that auditors’ incomplete control of their professional knowledge made standard setting a form of co-regulation, located between the actors occupying the regulatory space of accounting.

The authors expect major shifts in thinking about the transnational regulation of accounting and how it will develop. This is a time for ideas as well as action. The global accounting profession must take a leading role in developing and presenting the case for the transnational regulation of accounting, in identifying new regulations, new ways of regulating, and new compacts between regulators and other stakeholders, and in framing the debate on the transnational regulation of accounting into the future. The academic community must bring intellectual rigor to thinking on the issues. The purpose of this paper is to put the case that there is a new research agenda to be formed by taking a view that combines existing work on the transnational regulation of accounting with a contemporaneous understanding of the forces for regulatory and professional change, and insight into the roles that various actors have assumed historically and will likely play going forward, so as to develop workable and sustainable models for the transnational regulation of accounting into the future.

This paper presents a view on why the transnational regulation of accounting is increasingly becoming more important and more relevant. The paper identifies several possible work streams and research questions, and also comments on the papers appearing in this AAAJ special issue.

The authors find that the transnational regulation of accounting is becoming more important and relevant and identify drivers of this. The authors also suggest that self-regulation comes from professionalization, that systems of professional self-regulation (or co-regulation) at the national level have been transformed into the systems of global self-regulation. Also there is a growing level of scholarly engagement with transnational regimes of accounting regulation and the emerging portrayal of such regimes as arenas characterized by multiple actors, agendas, and strategies of influence.

Promotes a greater awareness and understanding of the importance of the transnational regulation of accounting, showcases recent work that demonstrates the breadth and depth of what is being done and of what needs to be done in the transnational regulation of accounting, identifies some of the key issues and imperatives for the transnational regulation of accounting.

This paper brings up the regulatory environment for valuation and estate agency practices in Kenya. Its main purpose is to assess the regulatory institutions to determine whether consumers of real estate services are protected from risks in the property market and to compare Kenya's situation to other markets in the world.

This is a qualitative study of institutions including bodies and laws that are involved in the regulation of valuation and estate agency practices in Kenya, using document analysis method. The roles of professional body, the Institution of Surveyors of Kenya and the registration bodies, the Valuers Registration Board and the Estate Agency Registration Boards and attendant statutes, the Valuers Act and the Estate Agents Act are reviewed to gain insights into the regulation practice in Kenya. Benchmarking is done using regulatory practices in the United Kingdom and the USA.

Concerning valuation, Kenya uses a hybrid system combining the United Kingdom's self-regulation approach and the USA's state regulation approach. The co-regulation approach is working well for valuation practice in Kenya. On the other hand, the regulatory system for estate agents is weak because of limited powers of enforcement, thereby allowing an unknown number of agents to practise outside the regulatory framework.

The paper is unique in its subject matter as it evaluates the external organization (regulatory) environment of professional services firms (PSFs) in the real estate market. Existing studies have been done mainly by management scholars focussing on the internal organization environment of PSFs in general. Secondly, the study brings up to the international audience the regulatory system and practice in the real estate professional services market. This has not been done for Kenya and perhaps for many other countries. Lastly, it makes a novel recommendation that emphasis should be placed on registration and regulation of PSFs rather than individual practitioners to enhance quality in the provision of services where real estate agency is concerned.

Massive open online courses (MOOCs) provide an innovative educational technology, which has become widely used for distance learning by independent learners. However, there has been little work so far to study the effects of using MOOCs as part of a blended classroom approach in which learning activities take place both online and in a traditional classroom setting. The purpose of this study is to investigate the aspects of blended MOOC usage in the context of a computing course for first-year undergraduates at a UK university.

The MOOC was implemented on a purpose-built platform that supports learners to make informed choices about their learning path. This research investigates students’ capacity for self-regulated learning (SRL) and understands their preparedness for independent study, profile the general areas of SRL strength and weakness, which may affect their ability to learn effectively in a self-directed environment. An existing survey instrument, based on a six-dimensional conceptualization of SRL was adapted to investigate the self-regulation in the MOOC study.

The results demonstrate that the dimensions of self-evaluation and time management represent particular areas of weakness for these students. Furthermore, profiles of SRL for individual students show considerable differences in capability within the study. However, the deficiencies in SRL dimensions contrast with the students’ of generally high levels of attainment. This leads us to question the validity of the existing SRL. Furthermore, a high level of social interaction and help-seeking was reported in relation to the MOOC study indicating the increasing importance of social learning and the importance of co-regulation for SRL.

Although this study presents findings from a small data sample, it points to a number of areas for future implementation and exploration. Firstly, in line with the action research approach, students’ SRL could, in the future, be tested early in the course with the MOOC component being ideally placed to provide personalised support for each student in aspects which they may benefit from developing further. Secondly, for students in the cohort studied in this paper, a longitudinal study will track how their SRL develops as they progress through the degree. We feel that it is important to gain further qualitative data to understand how students work in practice and the strategies they adopt when confronted with different modes of learning. Finally, it is necessary to consider the conceptualisation of SRL to understand if existing instruments could be adapted to provide a more accurate assessment of the effectiveness of learners’ self-regulation.

There has been little research on the effects of using a MOOC as the online component of a blended classroom learning approach. This study has used a theoretical perspective of SRL to investigate the approaches to self-regulation adopted by undergraduate computer science students studying in a blended MOOC environment. The MOOC used for this purpose was developed on the innovative eLDa platform, allowing students to determine, track and visualise their individual path through topics and materials offered in the MOOC.

One of the main ideas expressed in both the 5th and 6th EU Environment Action Programmes for the European Environmental Policy is the support for companies' participation in environmental regulation processes. From the toolbox of environmental policy instruments, the voluntary approaches propose a new direction that can be used to respond to that requirement. In Portugal, voluntary approaches have been implemented since the end of the 1980s, but it was in the middle of the 1990s that they became an important environmental policy instrument. Nowadays, the Portuguese Government is implementing a third‐generation type of environmental contract – Contracts for Continued Improvement of the Environmental Performance – which are trying to make companies implement “over‐compliance” environmental programs. This paper starts by reviewing the theoretical development of the concept of “voluntary approaches” (VAs), further to which an historical analysis of the application of these instruments in Portugal is made.

The purpose of this article is to present the preliminary results of a research project which aspires to identify requirements for risk‐reducing regulatory strategies aspiring to protect children and young people in social networks. It aims to provide an insight into the changing role of law in today's networked society and the innovative regulatory solutions that will be able to deal with the paradigm shift from mass media and passive, vulnerable consumers to media for mass self‐communication and active “prosumers”.

First, the legal impact of social networking sites (SNS) risks for children and young people that have been identified in social science research is assessed, as well as the applicability of existing legal instruments. Second, legal trends in this field and a number of recent (alternative) regulatory initiatives and their implementation are discussed. In a final part, the use of such alternative regulatory instruments and their compliance with the broader legal (human rights) framework are analysed. To conclude, a number of elements for risk‐reducing regulatory strategies for the protection of minors in online social networks are identified.

The first research results point towards the importance of multi‐stakeholder involvement, proportionality of measures, procedural guarantees (such as transparency) and the careful combination of regulatory strategies targeted at illegal as well as harmful conduct and content risks for a balanced protection of minors in social networks.

Although social networks are very popular among young users, the risks that are associated with these networks are not at all or not appropriately addressed by existing legal or regulatory instruments. This article aims to contribute to developing innovative regulatory instruments which are effectively addressing these risks.

The purpose of this paper is to analyse the factors that influence food safety reporting intention and behaviour of the public.

Data used in this study came from a questionnaire survey conducted in Shandong Province, China. The 642 qualified samples were analysed through structural equation model based on the expanded theory of planned behaviour to study public food safety reporting behaviour and its influencing factors.

Results indicated that participation attitude, subjective norm, perceived behavioural control (PBC) and moral norm had significantly positive effects on public reporting intention, which had a direct effect on behaviour. Among subjective norm, descriptive norm had a more significant influence on the intention to report than injunctive norm. PBC indirectly affected reporting behaviour through participation intention, and directly affected participation behaviour. Socio-demographic variables had significant influence on participation attitude, injunctive norm and PBC, whereas these variables had no influence on descriptive norm and moral norm.

This research is of academic value and of value to policy makers. To promote public participation in food safety reporting, the government should consider influencing factors of food safety reporting.

Emotion regulation is an ongoing multiprocess phenomenon and is a challenging developmental task to acquire in individuals with autism spectrum disorder (ASD) who have different neurobiological profiles and emotion regulation problems. The purpose of this paper is to review recent literature to understand the neurobiological and psychological perspective of emotion regulation in ASD, while converging themes of psychosocial interventions and existing best practices on emotion regulation within this heterogeneous population are reviewed and discussed in consideration of intellectual disability (ID).

Review of recent literature and common empirically supported interventions addressing emotional regulation implemented in individuals with and without ASD, and with and without ID were included in the electronic database search through PubMed, EBSChost, Science Direct, Wiley Online Library, GALE and SAGE. Search terms used included autism, ID, cognitive control, executive function, sensory processing/intervention, emotion regulation, cognitive behavior therapy, mindfulness, social stories, positive behavior support and behavior therapy.

Neural systems governing emotion regulation can be divided into “top-down” and “bottom-up” processing. Prefrontal cortex, cognitive and attentional control are critical for effective emotion regulation. Individuals with ASD, and with ID show impairments in these areas have problems with emotion regulation. Targeted psychosocial intervention need to consider bottom-up and top-down processes of emotion regulation, and that standardized interventions require adaptations.

There are limited studies looking into understanding the neurobiological and psychological perspective of emotion regulation in ASD and linking them to interventions. This review highlights psychosocial interventions that are important for further research, investigation and development as treatment in this population is limited.

Evaluates the effects of shipwrecks and peoples’ reactions following them, with regard to their feelings of preventability on someone’s part. In particular to the Erika in 1989, and the Prestige in 2002. The European Union (EU), which theretofore seemed to be neglecting maritime safety appears to have developed a maritime culture. The EU seems to have adopted the International Maritime Organisation’s (IMO) attitude regarding safety protocols, which must be a right and proper thing to do. Concludes that shipping has needed, and is now receiving, a proactive approach with regard to safety from the EU which should limit, as far as possible, disasters of both a human and ecological kind for the maritime world.

This paper aims to explore the dynamic context of the sharing economy in the transportation sector. This paper looks into the development of government regulations on the growing business of transportation network companies in Indonesia, the Philippines (represented as middle-income countries) and Taiwan (high-income country). How do government regulations and policies respond to the growing online-enabled transportation service (OETS) in Indonesia, the Philippines and Taiwan?

This study is qualitative-comparative research. Data on the transportation sector of each country have been gathered from reputable online sources.

Authors found evidence that the policy responses made by the Governments of Indonesia, Philippines and Taiwan to the sharing economy in the transportation sector are incremental and trial-error based policies.

This paper has not addressed the policy issues’ relationship between driver and platform companies.

The future of the relationship between sharing firms and local governments suggests that the focus should be on stronger consumer protections, deeper economic redistribution and achievement of other policy aims (Rauch and Schleicher, 2015).

This is a comparative study on different levels of economy, particularly between low- or middle-income and high-income country.