Some reflections on 'The harmonization of accounting within the EU'
AbstractUsing 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 InfoArticle provided by Taylor & Francis Journals in its journal European Accounting Review.
Volume (Year): 3 (1994)
Issue (Month): 2 ()
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- 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.
- 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.
- Gregory Heem, 2007. "International accounting standardization : the institutional legitimacy of a private standards setters," Post-Print halshs-00856207, HAL.
- 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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