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Some reflections on 'The harmonization of accounting within the EU'

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  • Anthony G. Hopwood
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    Abstract

    Using the Thorell and Whittington analysis of European and international accounting as a basis, consideration is given to a number of important but neglected issues. The discussion focuses on the need to understand better the processes of supranational accounting policy-making, the significant role played by the audit industry and its agents, and the distancing of actual users from the forums of influence.

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    File URL: http://www.tandfonline.com/doi/abs/10.1080/09638189400000020
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    Bibliographic Info

    Article provided by Taylor & Francis Journals in its journal European Accounting Review.

    Volume (Year): 3 (1994)
    Issue (Month): 2 ()
    Pages: 241-254

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    Handle: RePEc:taf:euract:v:3:y:1994:i:2:p:241-254

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    Web page: http://www.tandfonline.com/REAR20

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    Cited by:
    1. Patricia A. Goedl, 2012. "Defining the IASB's governance network: a social network analysis," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 4(1), pages 30-53.
    2. Carlson, Peter, 1997. "Advancing the harmonisation of international accounting standards: Exploring an alternative path," The International Journal of Accounting, Elsevier, vol. 32(3), pages 357-378.
    3. Gregory Heem, 2007. "International accounting standardization : the institutional legitimacy of a private standards setters," Post-Print halshs-00856207, HAL.
    4. Jordi Perramon & Oriol Amat, 2006. "IFRS introduction and its effect on listed companies in Spain," Economics Working Papers 975, Department of Economics and Business, Universitat Pompeu Fabra.

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