%0 Journal Article
%T ¡°Forging accounting principles¡± in France, Germany, Japan, and China: A comparative review
%A Dominic Detzen
%A Kees Camfferman
%J Accounting History
%@ 1749-3374
%D 2018
%R 10.1177/1032373218763945
%X This article surveys the English-language literature on the history of financial reporting regulation in four non-English-speaking countries: France, Germany, Japan, and China. The choice of these countries was based on the availability of a sizable accounting history literature in the area surveyed. We first offer a summary of regulatory events in the four countries and suggest that the literature provides ample evidence of the countries¡¯ intricate histories of financial reporting regulation. In addition, we point to important research gaps, where we believe that the literature has significant underexploited potential, in particular by moving beyond high-level overviews of changing regulatory mechanisms to in-depth studies of regulatory change that are embedded in the local legal, political, and societal contexts. Hence, plenty of opportunities exist for further research into these countries¡¯ regulatory histories, either in terms of single-country studies or as comparative histories
%K financial reporting
%K literature review
%K non-English-speaking countries
%K regulatory history
%U https://journals.sagepub.com/doi/full/10.1177/1032373218763945