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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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    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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    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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    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. 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.
    4. Gregory Heem, 2007. "International accounting standardization : the institutional legitimacy of a private standards setters," Post-Print halshs-00856207, HAL.


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