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sektorspezifischer Regulierung tendentiell zu höheren Wohlfahrtsgewinnen führt und dass der staatliche Aufwand für die Regulierung durch …
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This paper inquires into recent changes of accounting regulation in six OECD countries: Germany, France, England, USA …, Canada and Japan. Having formerly been embedded into different institutional environments, accounting systems varied widely … of a national accounting system: (1) Predominant uses of accounting, (2) Extent of professional self-regulation, (3 …
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The importance of fostering more accurate audits has been heightened by a series of high-profile accounting scandals at the beginning of the millennium. These scandals prompted more stringent regulations over corporate governance and financial reporting and the creation of audit oversight bodies...
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