Nobes (1998) in his article titled "towards a general model of the reasons for international differences in financial reporting" classifies the financial reporting systems of various countries into three categories. Read the article carefully. You are required to
1. Critically compare the financial reporting systems of Japan and Australia.
2. Considering the reliance on equity markets, explain how public disclosure of accounting information could be different among various countries. In your explanation you are required to critically compare the reporting system of Japan and Australia.
3. Discuss how culture could influence the differences between Australia and Japan in terms of financial reporting systems and corporate governance.
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