Matsumoto, Yoshinao; Previts, Gary John - In: Accounting History Review 20 (2010) 3, pp. 317-326
The origin of the statutory audits of joint stock companies in Japan can be traced back to the Commercial Code of 1890 (CC) when audits by appointed individuals who served within the company as corporate auditors were established. These CC auditors, selected by shareholders, sought to protect...