Accounting, Auditing & Accountability Journal: Volume 12 Issue 3

Regulation and organisation of accountants in China

Zhen Ping Hao

While there is a growing literature on the reform of accounting practices and standards in China, relatively little has been written about practitioners. But it is they who will…

The “rational” and “traditional”: the regulation of accounting in the Philippines

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…

Professional accounting environment in Brunei Darussalam

P.W Senarath Yapa

This paper analyses the professional accounting environment in Brunei Darussalam with particular reference to the organisation of practitioners. In terms of the wealth of the…

Japanese accounting profession in transition

Manabu Sakagami, Hiroshi Yoshimi, Hiroshi Okano

This study describes the history and present conditions of the accounting profession in Japan. In particular, the crises of the 1990s have highlighted the fact that Japanese CPAs…

“Interests” and accounting standard setting in Malaysia

Selvaraj D. Susela

This paper offers insights into the conflicts and tensions within the Malaysian accounting profession and the power struggle therein to dominate the accounting standard setting…