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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.
Camfferman et al. (Fri,) studied this question.