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In this paper we give an overview of the efforts exerted by the Financial Services Agency of Japan (FSAJ), to converge (harmonize) Japanese accounting standards with International Financial Reporting Standards (IFRS). We also reviewed the forces, which motivated the financial services agency of Japan, to converge its accounting standards with IFRS. This convergence will not only lend a hand in integration...
A series of extra large financial frauds and audit failure cases, represented by Enron and WorldCom, has attracted close attention of legislation on the effectiveness of internal control over financial reporting. After the enactment of Sarbanes-Oxley Act of 2002 (US-SOX) in the United States, similar law and regulations are also published in Japan (J-SOX). This paper will compare and contrast J-SOX...
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