Debate on the Reform of Corporate Governance in Japan : with an Accounting Perspective

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概要

• 論文の詳細を見る

• The purpose of this paper is to describe the recent debate on the reform of corporate governance in Japan with an accounting perspective. It first reviews the corporate governance structure under the Commercial Code by referring to the monitoring system within a company, the CPA audit and the representative action of shareholders. It then focuses on the dual monitoring system, which is regarded as the weakness of the Japanese corporate governance system. In order to show the case that most distinctly reveals the issues, the case of Sogo Department Store is explained. The paper then introduces the recent proposals on the reform of corporate governance in Japan. In order to regain international credibility, Japanese companies must make efforts to reform the corporate governance system. It seems that international harmonization is taking place not only in accounting but also in corporate governance.

• 関西学院大学の論文

著者

• Hiramatsu Kazuo

  School Of Business Administration Kwansei Gakuin University

関連論文

• Debate on the Reform of Corporate Governance in Japan : with an Accounting Perspective
• The Impact of Differences between Japanese-GAAP and US-GAAP on Financial Statement Information : A Case Approach

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