delicate task. Canada and the US have both established oversight bodies for the auditors of public companies in an effort to … responsibility in relation to the accounting profession, with Canada continuing to rely on a largely self-regulatory model and the US … relying almost exclusively on government regulation. This study compares these two approaches to the regulation of public …

sektorspezifischer Regulierung tendentiell zu höheren Wohlfahrtsgewinnen führt und dass der staatliche Aufwand für die Regulierung durch …

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 …