Sekilas riset saya menunjukkan bahwa istilah ini masih dibiarkan apa adanya oleh akuntan Indonesia (catatan: riset sangat terbatas, simpulan itu bisa salah).

√ Mungkin ini saatnya merekacipta istilah baru. Dari keterangan tentang teori ini, yang bisa ditarik adalah bahwa badan pengatur suatu industri yang asalnya dibentuk demi kepentingan publik terhadap industri malah "tertawan" oleh industri bersangkutan, sehingga membuat peraturan yang lebih mementingkan industri daripada publik.

★Dalam penerjemahan, sebaiknya kata capture diikutsertakan, mumpung masih baru. Jadilah: teori penawanan (capture). Nanti setelah populer, baru kita tinggalkan.

SURJAYA ★★★★★
http://www.investopedia.com/terms/r/regulatory-capture.asp
Regulatory capture is a theory associated with George Stigler, a Nobel laureate economist. It is the process by which regulatory agencies eventually come to be dominated by the very industries they were charged with regulating. Regulatory capture happens when a regulatory agency, formed to act in the public's interest, eventually acts in ways that benefit the industry it is supposed to be regulating, rather than the public.

http://www.yourdictionary.com/capture-theory-of-regulation
A theory developed by George Stigler that says an industry can benefit from regulation if it can capture the regulatory agency involved. This can happen if the industry’s political influence and technical knowledge makes the regulatory agency dependent on it.