Introduction

This volume of the International Accounting and Reporting Issues series is focused on the interrelated topics of compliance monitoring and enforcement mechanisms in relation to corporate reporting, auditing and the regulation of professional accountants in the context of achieving high-quality corporate reporting. Over the last two decades, a variety of international standards and codes have been promulgated at the global level and member States have been exerting extensive efforts to consistently implement and enforce these standards and codes. It is important to note, however, that although these standards and codes are articulated at the global level, their implementation and enforcement and related compliance monitoring remain under the purview of national authorities.

Related Subject(s): International Trade and Finance