Advanced search
Publication Cover
European Accounting Review Volume 6, 1997 - Issue 2
Submit an article Journal homepage
535
Views
54
CrossRef citations to date
0
Altmetric
Original Articles

The future shape of harmonization: the EU versus the IASC versus the SEC

John Flower
Pages 281-303 | Published online: 16 Nov 2010

Citations (54)

Keep up to date with the latest research on this topic with citation updates for this article.

Subscribe to citation updates

Read on this site (13)

Rosa Lombardi, Federico Schimperna, Margherita Smarra & Marco Sorrentino. (2021) Accounting for infrastructure assets in the public sector: The state of the art in academic research and international standards setting. Public Money & Management 41:3, pages 203-212.
Read now
Christopher Nobes. (2015) IFRS Ten Years on: Has the IASB Imposed Extensive Use of Fair Value? Has the EU Learnt to Love IFRS? And Does the Use of Fair Value make IFRS Illegal in the EU?. Accounting in Europe 12:2, pages 153-170.
Read now
David Collison. (2012) Accounting and Distributive Justice. Social and Environmental Accountability Journal 32:1, pages 51-52.
Read now
Joseph Aharony, Ran Barniv & Haim Falk. (2010) The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU. European Accounting Review 19:3, pages 535-578.
Read now
Sally Aisbitt. (2006) Assessing the Effect of the Transition to IFRS on Equity: The Case of the FTSE 100. Accounting in Europe 3:1, pages 117-133.
Read now
Eva K. Jermakowicz. (2004) Effects of Adoption of International Financial Reporting Standards in Belgium: The Evidence from BEL-20 Companies. Accounting in Europe 1:1, pages 51-70.
Read now
Pat Sucher & Irena Jindrichovska. (2004) Implementing IFRS: A Case Study of the Czech Republic. Accounting in Europe 1:1, pages 109-141.
Read now
José Ignacio Jarne Jarne, José Antonio Laínez Gadea & Susana Callao Gastón. (2003) Grado de Convergencia de las Prácticas Contables de las Empresas Europeas. Una Evidencia Empírica. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 32:116, pages 145-182.
Read now
Axel Haller. (2002) Financial accounting developments in the European Union: past events and future prospects. European Accounting Review 11:1, pages 153-190.
Read now
María Antonia García Benau & Ana Zorio Grima. (2002) Características de las Empresas Europeas que Aplican las Normas del IASC: Evidencia Empírica de Cara al Debate Regulador en la Nueva Fase de Armonización Contable. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 31:111, pages 75-110.
Read now
Josep Maria Argilés & Eric John Slof. (2001) New opportunities for farm accounting. European Accounting Review 10:2, pages 361-383.
Read now
Christopher Nobes. (1998) The future shape of harmonization: some responses. European Accounting Review 7:2, pages 323-330.
Read now
David Cairns. (1997) The future shape of harmonization: a reply. European Accounting Review 6:2, pages 305-348.
Read now

Articles from other publishers (41)

Sandra Chapple. (2017) IFRS adoption in Australia: A strong structuration perspective. Accounting History 23:3, pages 265-295.
Crossref
Andrew Lepone & Jin Boon Wong. (2018) The impact of mandatory IFRS reporting on institutional trading costs: Evidence from Australia. Journal of Business Finance & Accounting 45:7-8, pages 797-817.
Crossref
Ekramy Mokhtar, Ali Elharidy & Mohamed Mandour. (2018) Compliance with IFRs: The case of risk disclosure practices in Egypt. Arab Economic and Business Journal 13:1, pages 1-14.
Crossref
Stephen Haswell & Elaine Evans. (2018) Enron, fair value accounting, and financial crises: a concise history. Accounting, Auditing & Accountability Journal 31:1, pages 25-50.
Crossref
Anna Alon & Peggy D. Dwyer. (2016) SEC's acceptance of IFRS-based financial reporting: An examination based in institutional theory. Accounting, Organizations and Society 48, pages 1-16.
Crossref
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.
Crossref
Ghanshyam Poudel, Andreas Hellmann & Hector Perera. (2014) The adoption of International Financial Reporting Standards in a non-colonized developing country: The case of Nepal. Advances in Accounting 30:1, pages 209-216.
Crossref
Marco Sorrentino & Margherita Smarra. (2014) The burden of accounting standards for small and medium enterprises. A suggestive solution. Corporate Ownership and Control 11:4, pages 223-232.
Crossref
Ann Jorissen, Nadine Lybaert, Raf Orens & Leo van der Tas. 2014. Accounting and Regulation. Accounting and Regulation 79 110 .
Andreas Hellmann, Hector Perera & Chris Patel. (2013) Continental European accounting model and accounting modernization in Germany. Advances in Accounting 29:1, pages 124-133.
Crossref
Paul J. M. Klumpes. (2010) Audit fee pricing and internationally-credible GAAP: a property rights analysis. European Journal of Law and Economics 35:1, pages 21-39.
Crossref
. 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 17 42 .
Eva Heidhues & Chris Patel. (2011) A critique of Gray's framework on accounting values using Germany as a case study. Critical Perspectives on Accounting 22:3, pages 273-287.
Crossref
Juana Aledo Martínez, Fernando García Martínez & Juan Miguel Marín Diazaraque. (2011) Optional accounting criteria under IFRSs and corporate characteristics: evidence from spain. Revista de Contabilidad 14:1, pages 59-85.
Crossref
David Collison, Colin Dey, Gwen Hannah & Lorna Stevenson. (2010) Anglo‐American capitalism: the role and potential role of social accounting. Accounting, Auditing & Accountability Journal 23:8, pages 956-981.
Crossref
Andreas Hellmann, Hector Perera & Chris Patel. (2010) Contextual issues of the convergence of International Financial Reporting Standards: The case of Germany. Advances in Accounting 26:1, pages 108-116.
Crossref
Stephen Haswell & Ian Langfield-Smith. (2008) Fifty-Seven Serious Defects in ‘Australian’ IFRS. Australian Accounting Review 18:1, pages 46-62.
Crossref
IAN DEWING & PETER O. RUSSELL. (2008) Financial Integration in the EU: the First Phase of EU Endorsement of International Accounting Standards. JCMS: Journal of Common Market Studies 46:2, pages 243-264.
Crossref
Lúcia Lima Rodrigues & Russell Craig. (2007) Assessing international accounting harmonization using Hegelian dialectic, isomorphism and Foucault. Critical Perspectives on Accounting 18:6, pages 739-757.
Crossref
Philipp B. Volmer, Jörg Richard Werner & Jochen Zimmermann. (2007) New governance modes for Germany's financial reporting system: another retreat of the nation state?. Socio-Economic Review 5:3, pages 437-465.
Crossref
Jochen Zimmermann. 2007. Transforming the Golden-Age Nation State. Transforming the Golden-Age Nation State 173 192 .
Yuan Ding, Ole-Kristian Hope, Thomas Jeanjean & Hervé Stolowy. (2007) Differences between domestic accounting standards and IAS: Measurement, determinants and implications. Journal of Accounting and Public Policy 26:1, pages 1-38.
Crossref
STEPHEN HASWELL. (2006) Over-Complexity in Accounting Standards and the Emerging Duopoly of US GAAP AND IFRS. Australian Accounting Review 16:39, pages 49-59.
Crossref
Philip A. Lewis & Stephen B. Salter. (2006) Europe and America – Together or Apart: An Empirical Test of Differences in Actual Reported Results. Advances in International Accounting 19, pages 221-242.
Crossref
Hervé Stolowy & Yuan Ding. (2003) Regulatory flexibility and management opportunism in the choice of alternative accounting standards: an illustration based on large French groups. The International Journal of Accounting 38:2, pages 195-213.
Crossref
Dirk Simons. (2016) Der Einfluss eines Aktivierungswahlrechtes für Entwicklungskosten auf Beteiligungsentscheidungen. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 54:8, pages 743-761.
Crossref
Pamela Edwards, Frank K. Birkin & David G. Woodward. (2002) Financial comparability and environmental diversity: an international context. Business Strategy and the Environment 11:6, pages 343-359.
Crossref
Khaled Dahawy, Barbara D. Merino & Teresa L. Conover. (2002) The conflict between IAS disclosure requirements and the secretive culture in Egypt. Advances in International Accounting 15, pages 203-228.
Crossref
Pascual Garrido, Ángel León & Ana Zorio. (2002) Measurement of formal harmonization progress:. The International Journal of Accounting 37:1, pages 1-26.
Crossref
John Flower & Gabi EbbersJohn Flower & Gabi Ebbers. 2002. Global Financial Reporting. Global Financial Reporting 263 283 .
María Antonia García Benau & Ana Zorio Grima. (2001) Retos para la educación y profesión contable derivados de una armonización mundial liderada por el IASC: la nueva estrategia europea de armonización contable como modelo para otras áreas económicas. Revista Contabilidade & Finanças 12:27, pages 7-23.
Crossref
Anne d’Arcy. (2001) Accounting classification and the international harmonisation debate — an empirical investigation. Accounting, Organizations and Society 26:4-5, pages 327-349.
Crossref
David Alexander & Simon Archer. (2000) On the Myth of “Anglo-Saxon” Financial Accounting. The International Journal of Accounting 35:4, pages 539-557.
Crossref
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.
Crossref
John Flower. 1999. Accounting Regulation in Europe. Accounting Regulation in Europe 1 23 .
Ole-Kristian Hope, Yuan Ding, Thomas Jeanjean & Hervé Stolowy. (2006) Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications. SSRN Electronic Journal.
Crossref
Ana Caria & Delfina Gomes. (2022) Why Global Accounting Standards Diffuse? An Analysis From the Lenses of Actor-Network Theory. SSRN Electronic Journal.
Crossref
Devrimi Kaya, Robert J. Kirsch & Klaus Henselmann. (2015) The Role of Non-Governmental Organizations (NGOs) as Intermediaries of the European Union Decision to Adopt International Accounting Standards: 1973-2002. SSRN Electronic Journal.
Crossref
Josep M. Argilés & John Slof. (2000) New Opportunities for Farm Accounting. SSRN Electronic Journal.
Crossref
John Slof & Josep M. Argilés. (1999) An Analysis of the Accounting Principles Applied by the European Farm Accountancy Data Network. SSRN Electronic Journal.
Crossref

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.