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Achieving High Quality, Comparable Financial Reporting: A Review of Independent Enforcement Bodies in Australia and the United Kingdom

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  • PHILIP BROWN
  • ANN TARCA

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  • Philip Brown & Ann Tarca, 2007. "Achieving High Quality, Comparable Financial Reporting: A Review of Independent Enforcement Bodies in Australia and the United Kingdom," Abacus, Accounting Foundation, University of Sydney, vol. 43(4), pages 438-473.
  • Handle: RePEc:bla:abacus:v:43:y:2007:i:4:p:438-473
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    References listed on IDEAS

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    1. Benston, George J. & Bromwich, Michael & Litan, Robert E. & Wagenhofer, Alfred, 2006. "Worldwide Financial Reporting: The Development and Future of Accounting Standards," OUP Catalogue, Oxford University Press, number 9780195305838.
    2. Richard A. Posner, 1974. "Theories of Economic Regulation," Bell Journal of Economics, The RAND Corporation, vol. 5(2), pages 335-358, Autumn.
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    Cited by:

    1. Sylvain Chassang & Gerard Padro i Miquel, 2014. "Corruption, Intimidation, and Whistleblowing: A Theory of Inference from Unverifiable Reports," Working Papers 062-2014, Princeton University, Department of Economics, Econometric Research Program..
    2. Sylvain Chassang & Gerard PadrĂ³ i Miquel, 2014. "Corruption, Intimidation, and Whistle-blowing: a Theory of Inference from Unverifiable Reports," NBER Working Papers 20315, National Bureau of Economic Research, Inc.
    3. John Preiato & Philip Brown & Ann Tarca, 2015. "A Comparison of Between-Country Measures of Legal Setting and Enforcement of Accounting Standards," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(1-2), pages 1-50, January.
    4. Christensen, Hans B. & Hail, Luzi & Leuz, Christian, 2013. "Mandatory IFRS reporting and changes in enforcement," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 147-177.

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