By Jochen Zimmermann
This ebook makes a speciality of the new alterations of nationwide accounting structures. It extends comparative accounting literature utilizing a brand new complete framework, which embeds a governance viewpoint through the monetary reporting approach. The authors music modifications in common surroundings, enforcement and disclosure rules over the years in 3 average OECD international locations. Modes and levels of convergence illustrate the place "global governance" in accounting has already been completed and the place nationwide regulators nonetheless dominate the accounting schedule.
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