Several factors have been suggested as related to financial reporting differences, i.e. legal systems, providers of finance,

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Several factors have been suggested as related to financial reporting differences, i.e. legal systems, providers of finance, taxation, the accountancy profession and accidents of history.

a. Within your knowledge and experiences, which factors do you believe to be the most important and why?

b. To what extent do you think your views on (a) above have been influenced by your own national environment?

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