Japan

Leslie G. Campbell

Chapter 7 in International Auditing, 1985, pp 83-92 from Palgrave Macmillan

Abstract: Abstract The government is the most significant influence on the Japanese financial reporting environment. Government influences arise from three distinct sources, namely the commercial code, the Securities and Exchange Law and the tax regulations. These three sources have differing attitudes and objectives with respect to financial reporting, and there is little overall co-ordination or control. As a consequence, there is no single ‘government influence’ on Japanese financial reporting, but rather a number of (sometimes conflicting) government influences.

Keywords: General Standard; Commercial Code; Accounting Profession; Audit Standard; Certified Public Accountant (search for similar items in EconPapers)
Date: 1985
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DOI: 10.1007/978-1-349-07144-9_7

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