{"title":"Corporate disclosure regulation in Australia","authors":"Jill McKinnon","doi":"10.1016/1061-9518(93)90012-I","DOIUrl":null,"url":null,"abstract":"<div><p>>This article discusses the system of regulating corporate financial disclosure in Australia. The first part describes the framework of the system in structural and operational form and explains how the system's development has been influenced by political and economic factors. The second part explores the notion that the system of regulation in a nation is likely to take a form and operate in a manner, consistent with that nation 's cultural values. This is explored by comparing the Australian system with that of Japan and noting how differences between the systems are consistent with differences in the cultural values of each nation.</p></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"2 1","pages":"Pages 1-21"},"PeriodicalIF":3.3000,"publicationDate":"1993-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/1061-9518(93)90012-I","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of International Accounting Auditing and Taxation","FirstCategoryId":"1085","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/106195189390012I","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
Abstract
>This article discusses the system of regulating corporate financial disclosure in Australia. The first part describes the framework of the system in structural and operational form and explains how the system's development has been influenced by political and economic factors. The second part explores the notion that the system of regulation in a nation is likely to take a form and operate in a manner, consistent with that nation 's cultural values. This is explored by comparing the Australian system with that of Japan and noting how differences between the systems are consistent with differences in the cultural values of each nation.
期刊介绍：
The Journal of International Accounting, Auditing and Taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. The journal''s goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. Submissions are expected to make a contribution to the accounting literature, including as appropriate the international accounting literature typically found in JIAAT and other primary US-based international accounting journals as well as in leading European accounting journals. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal.
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