Some Thoughts on Accounting Research in Japanese Settings

Abstract

As the fi rst English publication focusing on Japanese accounting research, we believe that one of the long-term goals for this journal is to help build an indigenous research culture that attracts an international audience. In this paper, we provide some thoughts on 1) identifying Japanese settings that may off er unique advantages and merit specifi c analysis; and 2) the ongoing convergence to International Financial Reporting Standards (IFRS).