Financial Big Bang and Accounting-Auditing Reforms in Japan

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概要

• 論文の詳細を見る

• The Japanese financial big bang had a strong influence over the recent efforts to make Japanese accounting more transparent and internationally harmonized. The Business Accounting Deliberation Council has recently issued many pronouncements which are strongly oriented toward the harmonization with international standards of accounting. Despite such efforts, reverse movements against international harmonization are also observed. It means that there are political uses of accounting, including the application of cost method to securities held by banks and the revaluation of land. The Ministry of Finance approved these treatments so that the reported income might be increased. However, these treatments are against the spirit of international harmonization. In the field of auditing, too, departure from the control of bureaucrats is the key notion in order to recover the credibility of CPA audit. Thus it can be indicated that although Japanese accounting and auditing are showing a progress, it is not without the pain.

• 関西学院大学の論文

著者

• Hiramatsu Kazuo

  関西学院大学

• Hiramatsu Kazuo

  関西学院大学商学部

関連論文

• Do Negative Perceptions of Certified Public Accountants Drive Students' Career Aspirations?
• Financial Big Bang and Accounting-Auditing Reforms in Japan
• The Impact of Differences between Japanese-GAAP and US-GAAP on Financial Statement Information : A Case Approach

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