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Comparison of Internal Control Systems in Japan and China

Author

Listed:
  • Sato Takahiro
  • Pan Jia

Abstract

In Japan, "Corporate Law" and ¡°Financial Instruments and Exchange Law" stipulate the internal control system. Stipulations in ¡°Corporate Law¡± tend towards all levels the in the company, while stipulations in ¡°Financial Instruments and Exchange Law¡± are more inclined towards the accuracy of financial reporting. Although the internal control systems stipulated by these two laws have many of differences, their essence is the same: perfecting a comprehensive internal control system. In order to safeguard the normal operation of internal control system, provisions in the law require that directors act in due diligence toward establishing an internal control system.

Suggested Citation

  • Sato Takahiro & Pan Jia, 2012. "Comparison of Internal Control Systems in Japan and China," International Journal of Business Administration, International Journal of Business Administration, Sciedu Press, vol. 3(1), pages 66-74, January.
    • Handle: RePEc:jfr:ijba11:v:3:y:2012:i:1:p:66-74
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    File URL: http://www.sciedu.ca/journal/index.php/ijba/article/view/699/336
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    File URL: http://www.sciedu.ca/journal/index.php/ijba/article/view/699
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    Cited by:

    1. Yushu, Kuang & Zongkeng, Li & Rui, Liang, 2024. "Disclosure of internal control evaluation reports of Chinese enterprises: History, problems and strategies," Finance Research Letters, Elsevier, vol. 66(C).

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