Maandblad Voor Accountancy en Bedrijfseconomie 76(11): 513-519, doi: 10.5117/mab.76.12750
A Reflection on Company Financial Reporting After 10 Years
expand article infoC. Camfferman, Frans Van Der Wel, Stephen A. Zeff

Corresponding author: C. Camfferman

© C. Camfferman, Frans Van Der Wel, Stephen A. Zeff.
This is an open access article distributed under the terms of the Creative Commons Attribution License (CC BY-NC-ND 4.0), which permits to copy and distribute the article for non-commercial purposes, provided that the article is not altered or modified and the original author and source are credited.
Citation: Camfferman C, Van Der Wel F, Zeff SA (2002) A Reflection on Company Financial Reporting After 10 Years. Maandblad Voor Accountancy en Bedrijfseconomie 76(11): 513-519. https://doi.org/10.5117/mab.76.12750
Open Access
Abstract
In this article we review developments in the regula- tion of financial reporting in the Netherlands during the last ten years. The main theme is the Dutch response to the increasingly international nature of nancial reporting. W argue that this response has on the whole been more reactive than warranted by the circumstances. We also welcome recent moves towards a stricter system of compliance monitoring and briefly discuss a number of other themes including auditor independence.