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Accounting in Europe Volume 7, 2010 - Issue 1
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Original Articles

The Development and Status of Enforcement in the European Union

Axel Berger Deutsche Prüfstelle für Rechnungslegung e.V., Berlin, GermanyCorrespondence[email protected]
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Pages 15-35 | Published online: 24 Jun 2010

Citations (26)

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Read on this site (3)

Jörg-Markus Hitz & Henning Schnack. (2019) Firm Disclosures about Enforcement Reviews. Accounting in Europe 16:1, pages 82-105.
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Peter Walton & Lisa Evans. (2013) Accounting in Europe – 10 years on. Accounting in Europe 10:2, pages 163-173.
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Christopher Nobes. (2013) The continued survival of international differences under IFRS. Accounting and Business Research 43:2, pages 83-111.
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Articles from other publishers (23)

Sarah Chehade & David Procházka. (2023) Value relevance of accounting information in an emerging market: the case of IFRS adoption by non-financial listed firms in Saudi Arabia. Journal of Accounting in Emerging Economies.
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Marius Gros & Alexander Nevrela. (2019) Revisiting the effectiveness of the German accounting enforcement reforms: a replication study. Management Review Quarterly 70:1, pages 135-164.
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Ahmed Aboud, Clare Roberts & Alaa Mansour Zalata. (2018) The impact of IFRS 8 on financial analysts’ earnings forecast errors: EU evidence. Journal of International Accounting, Auditing and Taxation 33, pages 2-17.
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Kees Camfferman & Dominic Detzen. (2018) “Forging accounting principles” in France, Germany, Japan, and China: A comparative review. Accounting History 23:4, pages 448-486.
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David Procházka. (2017) Specifics of IFRS Adoption by Central and Eastern European Countries: Evidence from Research. Scientific Annals of Economics and Business 64:1, pages 59-81.
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David Procházka. (2017) Specifics of IFRS Adoption by Central and Eastern European Countries: Evidence from Research. Annals of the Alexandru Ioan Cuza University - Economics 64:1, pages 59-81.
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Fredrik Hartwig. (2013) Swedish and Dutch listed companies’ compliance with IAS 36 paragraph 134. International Journal of Disclosure and Governance 12:1, pages 78-105.
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Jochen Zimmermann & Jan-Christoph Volckmer. 2015. Transnational Corporations and Transnational Governance. Transnational Corporations and Transnational Governance 299 324 .
Martin Dvořák & Libor Vašek. (2015) Are IFRS Really Global Standards of Financial Reporting? Analysis of Worldwide Jurisdiction Profiles. Procedia Economics and Finance 25, pages 156-165.
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Stephen A. Zeff. (2014) A Evolução do IASC para o IASB e os Desafios Enfrentados. Revista Contabilidade & Finanças 25:spe, pages 300-320.
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Philip Brown, John Preiato & Ann Tarca. (2014) Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy. Journal of Business Finance & Accounting 41:1-2, pages 1-52.
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Hans B. Christensen, Luzi Hail & Christian Leuz. (2013) Mandatory IFRS reporting and changes in enforcement. Journal of Accounting and Economics 56:2-3, pages 147-177.
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Stephen A. Zeff. (2013) evolución del IASC al IASB, y los retos que enfrenta. Contaduría Universidad de Antioquia:60, pages 119-164.
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Sanjay Bissessur, Robin Litjens & Gaizka Ormazabal. (2021) What hinders Accounting Harmonization? Learning from the Enforcement of IFRS in the European Union. SSRN Electronic Journal.
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Patricia Ruffing-Straube. (2016) Enforcement and Information Risk: The Role of the institutional Environment. SSRN Electronic Journal.
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Matthias Hoeltken & Germar Ebner. (2015) Enforcement of Financial Reporting: A Corporate Governance Perspective. SSRN Electronic Journal.
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Benedikt Franke & Li Zhang. (2014) Enforcement and Managerss Collective Preference Toward Mandatory Disclosure. SSRN Electronic Journal.
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Philip R. Brown, John P. Preiato & Ann Tarca. (2013) Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy. SSRN Electronic Journal.
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Ann Tarca. (2012) The Case for Global Accounting Standards: Arguments and Evidence. SSRN Electronic Journal.
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Jochen Zimmermann & Jan-Christoph Volckmer. (2012) Accounting Firms: Global Spread with Limited Transnationalization. SSRN Electronic Journal.
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Nelunika Samarasekera, Millicent Chang & Ann Tarca. (2012) IFRS and Accounting Quality: The Impact of Enforcement. SSRN Electronic Journal.
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Hans Bonde Christensen, Luzi Hail & Christian Leuz. (2012) Mandatory IFRS Reporting and Changes in Enforcement. SSRN Electronic Journal.
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Elisabetta Basilico & Thomajean Johnsen. (2011) Mandatory IFRS Reporting and Cross Country Variations of the Accruals Mispricing in Europe. SSRN Electronic Journal.
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