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Japan

In: International Auditing

Author

Listed:
  • Leslie G. Campbell

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.

Suggested Citation

  • Leslie G. Campbell, 1985. "Japan," Palgrave Macmillan Books, in: International Auditing, chapter 7, pages 83-92, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-07144-9_7
    DOI: 10.1007/978-1-349-07144-9_7
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