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Accounting and financial audit harmonization in the European Union

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  • Jose Luis Lopez Combarros

Abstract

The article reviews the evolution of financial reporting in the EU and considers how this is likely to affect auditing in the future. The analysis shows how the European Commission has recently concentrated its harmonization focus on the consolidated accounts of listed companies and the use of International Accounting Standards. The move towards internationally harmonized reporting seems likely to require auditing to be harmonized throughout Europe, which seems to impact recent national auditing standards. It is probable that this trend will continue and in the short term will cause changes in the arrangements for external overview of the audit and in national auditor independence rules.

Suggested Citation

  • Jose Luis Lopez Combarros, 2000. "Accounting and financial audit harmonization in the European Union," European Accounting Review, Taylor & Francis Journals, vol. 9(4), pages 643-654.
    • Handle: RePEc:taf:euract:v:9:y:2000:i:4:p:643-654
    DOI: 10.1080/09638180020024034
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    Cited by:

    1. Henselmann, Klaus, 2021. "The Fourth Accounting Directive and Member State Options for Single Accounts," EconStor Preprints 248387, ZBW - Leibniz Information Centre for Economics.
    2. Elina Haapamäki, 2018. "Voluntary Auditing: A Synthesis of the Literature," Accounting in Europe, Taylor & Francis Journals, vol. 15(1), pages 81-104, January.
    3. Axel Haller, 2002. "Financial accounting developments in the European Union: past events and future prospects," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 153-190.
    4. Haapamäki, Elina & Sihvonen, Jukka, 2019. "Research on International Standards on Auditing: Literature synthesis and opportunities for future research," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 35(C), pages 37-56.

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