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European Accounting Review Volume 3, 1994 - Issue 2
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Original Articles

The harmonization of accounting within the EU

Problems, perspectives and strategies

Per Thorell Faculty of Law, University of Uppsala
&
Geoffrey Whittington Faculty of Economics and Politics, University of Cambridge
Pages 215-240 | Published online: 18 Jun 2007

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David J. Cooper & Wayne Morgan. (2013) Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making. Accounting and Business Research 43:4, pages 418-441.
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Peter F. Pope & Stuart J. McLeay. (2011) The European IFRS experiment: objectives, research challenges and some early evidence. Accounting and Business Research 41:3, pages 233-266.
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Sylvain Durocher & Yves Gendron. (2011) IFRS: On the Docility of Sophisticated Users in Preserving the Ideal of Comparability. European Accounting Review 20:2, pages 233-262.
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Patrick Leblond. (2011) EU, US and international accounting standards: a delicate balancing act in governing global finance. Journal of European Public Policy 18:3, pages 443-461.
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Sebastian Botzem & Jeanette Hofmann. (2010) Transnational governance spirals: the transformation of rule-making authority in Internet regulation and corporate financial reporting. Critical Policy Studies 4:1, pages 18-37.
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Geoff Meeks & G.M. Peter Swann. (2009) Accounting standards and the economics of standards. Accounting and Business Research 39:3, pages 191-210.
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Pekka Pirinen$suffix/text()$suffix/text(). (2005) Economic and normative pressures as drivers for the adoption of International Accounting Standards in Finland since 1976. European Accounting Review 14:1, pages 213-235.
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Axel Haller. (2002) Financial accounting developments in the European Union: past events and future prospects. European Accounting Review 11:1, pages 153-190.
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Leandro Canibano & Araceli Mora. (2000) Evaluating the statistical significance of de facto accounting harmonization: a study of European global players. European Accounting Review 9:3, pages 349-369.
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Anna Pistoni & Laura Zoni. (2000) Comparative management accounting in Europe: an undergraduate education perspective. European Accounting Review 9:2, pages 285-319.
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Constantinos V. Caramanis. (1997) The enigma of the Greek auditing profession: some preliminary results concerning the impact of liberalization on auditor behaviour. European Accounting Review 6:1, pages 85-108.
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John Forker & Margaret Greenwood. (1995) European harmonization and the true and fair view. European Accounting Review 4:1, pages 1-32.
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Articles from other publishers (44)

Dennis M. Lopez, Michael A. Schuldt & Jose G. Vega. (2022) Do industry specialist auditors enhance accounting quality in the EU? Evidence from the pre-IFRS and mandatory post-IFRS periods. Asian Review of Accounting 30:4, pages 398-431.
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Silvia Testarmata & Mirella Ciaburri. 2022. Non-financial Disclosure and Integrated Reporting. Non-financial Disclosure and Integrated Reporting 309 331 .
Eva Cerioni, Alessia D’Andrea, Marco Giuliani & Stefano Marasca. (2021) Non-Financial Disclosure and Intra-Industry Comparability: A Macro, Meso and Micro Analysis. Sustainability 13:3, pages 1177.
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Federica Doni, Silvio Bianchi Martini, Antonio Corvino & Michela Mazzoni. (2019) Voluntary versus mandatory non-financial disclosure. Meditari Accountancy Research 28:5, pages 781-802.
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Protap Kumar Ghosh, Ranajit Kumar Bairagi & Abinash Mondal. (2020) Adoption of principle-based IFRS and intercompany comparability of operating performance. Asian Journal of Accounting Research 5:2, pages 341-352.
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Stefania VeltriStefania Veltri. 2020. Mandatory Non-financial Risk-Related Disclosure. Mandatory Non-financial Risk-Related Disclosure 31 55 .
Silvia Testarmata, Mirella Ciaburri, Fabio Fortuna & Silvia Sergiacomi. 2020. Accountability, Ethics and Sustainability of Organizations. Accountability, Ethics and Sustainability of Organizations 67 88 .
Matteo La Torre, Svetlana Sabelfeld, Marita Blomkvist, Lara Tarquinio & John Dumay. (2018) Harmonising non-financial reporting regulation in Europe. Meditari Accountancy Research 26:4, pages 598-621.
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Laura Bini, Francesco Dainelli & Francesco Giunta. (2015) Is a loosely specified regulatory intervention effective in disciplining management commentary? The case of performance indicator disclosure. Journal of Management & Governance 21:1, pages 63-91.
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Matthias Nnadi & Sailesh Tanna. 2016. Economics and Political Implications of International Financial Reporting Standards. Economics and Political Implications of International Financial Reporting Standards 134 143 .
Irena Jindrichovska & Dana Kubickova. 2016. Economics and Political Implications of International Financial Reporting Standards. Economics and Political Implications of International Financial Reporting Standards 105 133 .
Lisa Baudot. (2014) GAAP convergence or convergence Gap: unfolding ten years of accounting change. Accounting, Auditing & Accountability Journal 27:6, pages 956-994.
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L. Crawford, J. Ferguson, C.V. Helliar & D.M. Power. (2014) Control over accounting standards within the European Union: The political controversy surrounding the adoption of IFRS 8. Critical Perspectives on Accounting 25:4-5, pages 304-318.
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Ana Alexandra Caria & Lúcia Lima Rodrigues. (2013) The evolution of financial accounting in Portugal since the 1960s: A new institutional economics perspective. Accounting History 19:1-2, pages 227-254.
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Athanasios Vazakides, Antonios Stauropoulos, Ioannis Samaras & Stergios Athianos. (2013) The Effect of the IFRS on Intercompany Transactions. The Case of the Greek Food-beverage Sector. Procedia Technology 8, pages 360-370.
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Lawrence A. Gordon, Martin P. Loeb & Wenjie Zhu. (2012) The impact of IFRS adoption on foreign direct investment. Journal of Accounting and Public Policy 31:4, pages 374-398.
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. 2012. Globalization and Contextual Factors in Accounting: The Case of Germany. Globalization and Contextual Factors in Accounting: The Case of Germany 163 196 .
Eva Heidhues & Chris Patel. 2012. Globalization and Contextual Factors in Accounting: The Case of Germany. Globalization and Contextual Factors in Accounting: The Case of Germany 43 74 .
Pran Krishansing Boolaky. (2012) Accounting development and international financial reporting standards in small island economies. Journal of Accounting in Emerging Economies 2:1, pages 4-29.
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Tim-Frederik Oehr & Jochen Zimmermann. (2012) Accounting and the welfare state: The missing link. Critical Perspectives on Accounting 23:2, pages 134-152.
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Marta Macías & Flora Muiño. (2011) Examining dual accounting systems in Europe. The International Journal of Accounting 46:1, pages 51-78.
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Clare Roberts & Yue Wang. (2009) Accounting harmonization and the value‐relevance of dirty surplus accounting flows. Review of Accounting and Finance 8:4, pages 340-368.
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Tryggve Söderblom. 2009. Interne Kommunikation von Unternehmen. Interne Kommunikation von Unternehmen 171 202 .
Marie-Laure Djelic & Sigrid Quack. (2007) Overcoming path dependency: path generation in open systems. Theory and Society 36:2, pages 161-186.
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David Tyrrall, David Woodward & Almagoul Rakhimbekova. (2007) The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan. The International Journal of Accounting 42:1, pages 82-110.
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Sonja Gallhofer & Jim Haslam. (2006) The accounting–globalisation interrelation: An overview with some reflections on the neglected dimension of emancipatory potentiality. Critical Perspectives on Accounting 17:7, pages 903-934.
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Glen Lehman. (2005) A critical perspective on the harmonisation of accounting in a globalising world. Critical Perspectives on Accounting 16:7, pages 975-992.
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Stewart Jones, Sheikh F. Rahman & Peter W. Wolnizer. (2004) Accounting Reform in Australia: Contrasting Cases of Agenda Building. Abacus 40:3, pages 379-404.
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Robert K. Larson & Donna L. Street. (2004) Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey. Journal of International Accounting, Auditing and Taxation 13:2, pages 89-119.
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Shahrokh M. Saudagaran & Jeselito G. Diga. 2003. Research in Accounting in Emerging Economies Volume 5. Research in Accounting in Emerging Economies Volume 5 239 266 .
Kees CamffermanTerence E. Cooke. (2002) An Analysis of Disclosure in the Annual Reports of U.K. and Dutch Companies. Journal of International Accounting Research 1:1, pages 3-30.
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Alan S Dunk & Alan Kilgore. (2000) The Reintroduction of the True and Fair Override and Harmonization with IASC Standards in Australia: Lessons from the EU and Implications for Financial Reporting and International Trade. The International Journal of Accounting 35:2, pages 213-226.
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Shahrokh M Saudagaran & Joselito G Diga. (2000) The Institutional Environment of Financial Reporting Regulation in ASEAN. The International Journal of Accounting 35:1, pages 1-26.
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Constantinos V. Caramanis. (1998) Assessing the impact of “liberalisation” on auditor behaviour. Accounting, Auditing & Accountability Journal 11:5, pages 562-592.
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EMMANUEL N. EMENYONU & AJAY ADHIKARI. (2008) Measuring the Degree of International Harmony in Selected Accounting Measurement Practices. Australian Accounting Review 8:16, pages 24-32.
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Judith A. Hora, Rasoul H. Tondkar & Ajay Adhikari. (1997) International accounting standards in capital markets. Journal of International Accounting, Auditing and Taxation 6:2, pages 171-190.
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Peter Carlson. (1997) Advancing the harmonisation of international accounting standards: Exploring an alternative path. The International Journal of Accounting 32:3, pages 357-378.
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Eva Jermakowicz & Dolores F. Rinke. (1996) The new accounting standards in the Czech Republic, Hungary, and Poland vis-à-vis international accounting standards and European Union directives. Journal of International Accounting, Auditing and Taxation 5:1, pages 73-87.
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Axel RisseAxel Risse. 1996. International Accounting Standards für den deutschen Konzernabschluß. International Accounting Standards für den deutschen Konzernabschluß 281 286 .
Anna-Maija Lantto. (2007) Does Ifrs Improve the Usefulness of Accounting Information in a Code-Law Country?. SSRN Electronic Journal.
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Sebastian Botzem & Jeanette Hofmann. (2008) Dynamiken Transnationaler Governance Grenzzbergreifende Normsetzung Zwischen Privater Selbstregulierung Und ffentlicher Hierarchie (Transnational Self-Regulation in the Shadow of Hierarchy). SSRN Electronic Journal.
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David J. Cooper & Wayne Morgan. (2013) Meeting the Corporate Reporting Needs of Government and Society. SSRN Electronic Journal.
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Renata Isabel Stenka, Phil Ormrod & Ann Chan. (2008) Accounting for Business Combinations - The Consequences of IFRS Adoption for UK Listed Companies. SSRN Electronic Journal.
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G. Meeks & G. M. Peter Swann. (2008) Accounting Standards and the Economics of Standards. SSRN Electronic Journal.
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