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Accounting, Auditing and Corporate Governance of European Listed Countries: EU Policy Developments Before and After Enron


  • Ian P. Dewing
  • Peter O. Russell


This article provides an overview of EU policy developments in accounting, auditing and corporate governance before and after the collapse of Enron. For EU policy-makers the article identifies areas for both encouragement and concern. It concludes that considerable progress has been made towards the harmonization of accounting, auditing and corporate governance within the context of the Financial Services Action Plan. However, it can be argued that, to achieve this, the EU has given too much ground to US hegemony, whether by embracing US practice masquerading as international 'best practice', or being forced to accept US practice where the US chooses to act unilaterally. Copyright Blackwell Publishing Ltd 2004.

Suggested Citation

  • Ian P. Dewing & Peter O. Russell, 2004. "Accounting, Auditing and Corporate Governance of European Listed Countries: EU Policy Developments Before and After Enron," Journal of Common Market Studies, Wiley Blackwell, vol. 42(2), pages 289-319, June.
  • Handle: RePEc:bla:jcmkts:v:42:y:2004:i:2:p:289-319

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    References listed on IDEAS

    1. Christopher Stevens, 1990. "The Impact of Europe 1992 on the Maghreb and Sub-Saharan Africa," Journal of Common Market Studies, Wiley Blackwell, vol. 29(2), pages 217-241, December.
    2. Christopher Stevens, 1990. "The Impact of Europe 1992 on the Maghreb and Sub‐Saharan Africa," ULB Institutional Repository 2013/241001, ULB -- Universite Libre de Bruxelles.
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    Cited by:

    1. Bryan Howieson, 2011. "GFC or KFC?: How Standard Setters Were Battered and Fried," Australian Accounting Review, CPA Australia, vol. 21(1), pages 3-13, March.
    2. Philip Brown & John Preiato & Ann Tarca, 2014. "Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(1-2), pages 1-52, January.
    3. Nedelchev, Miroslav, 2012. "Корпоративно Управление На Финансови Посредници: Конвергенция И Дивергенция
      [Corporate Governance Of Financial Intermediaries: Convergence And Divergence]
      ," MPRA Paper 52268, University Library of Munich, Germany.
    4. Nedelchev, Miroslav, 2012. "Corporate governance of financial intermediaries: convergence and divergence," MPRA Paper 53939, University Library of Munich, Germany.
    5. Moreno Enguix , María del Rocío & Antón Renart , Marcos & Vidal Hernández-Mora, José Antonio, 2012. "European regional policy: Analysis of the management reports of structural funds 2000-2006," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 22, pages 35-56.

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