...Maria Cadiz Dyball; Lina J. Valcarcel The efficacy of the “rational” corporatist regulatory framework of Philippine financial reporting and, in particular, accounting has generally been questioned. We will show that the regulation of accounting in the Philippines is not corporatist at all in its...

... competitively to environmental regulation. That is, firms adopting a competitive stance in response to environmental regulation do so with little reference to financial decision tools. Interviews were conducted with both domestic refrigerator and refrigerant companies operating in Australia, Europe...

... be regulated. Believes the accounting profession will stop some distance short of recommending a substantive interventionist regulation. Feels that a voluntarist and market‐based stance is likely to be advocated or preferred. Makes out the case for a substantive interventionist form of regulation and points...

... constitutes “public interest”, and contained misrepresentations and errors. This response counter‐claims the errors and misrepresentations and accuses their critic of unwillingness to discuss the politics of accountancy regulation (compounded by his previous position as an official of the Auditing Practices...

... not attempt to formulate a definition of the “public interest”,a task which even the courts are unwilling to undertake. © MCB UP Limited 1991 Auditing profession Accountability Accountancy Standards Regulations United Kingdom ...

...Takashi Oguri; Yoichi Hara A critical overview is given of accounting regulation in Japan. The structure and functions of Japanese accounting regulation are analysed,and the principal factors leading to Japan′s unique form of regulation are discussed. Problems in Japanese accounting regulation...