Worldwide financial reporting : the development and future of accounting standards Changes in equity markets in the major developed countries and overview of the book The usefulness of financial accounting statements toe investors in securities The roles and usefulness of auditing and accounting standards Corporate financial reporting and regulation in the United States Table 1 studies of financial fraud Corporate financial reporting and regulation in the United Kingdom Corporate financial reporting and regulation in Germany Corporate financial reporting and regulation in the European Union Corporate financial reporting and regulation in Japan Corporate disclosure diversity.