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What is the role of Europe in an increasingly harmonized world?


  • Frank Harding


This article is a discussion of the influences shaping the future of the accounting and auditing profession in Europe and the profession's response to the new demands. It reviews influences on accounting, emanating from worldwide movements and also from particularly European sources, and then examines the reactions of the European profession. This has included development of worldwide rules for the profession, but not precluded action at regional level through the Federation des Experts Comptables Europeens.

Suggested Citation

  • Frank Harding, 2000. "What is the role of Europe in an increasingly harmonized world?," European Accounting Review, Taylor & Francis Journals, vol. 9(4), pages 593-601.
  • Handle: RePEc:taf:euract:v:9:y:2000:i:4:p:593-601 DOI: 10.1080/09638180020024025

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    References listed on IDEAS

    1. Dyl, Edward A. & Lilly, Martha S., 1985. "A note on institutional contributions to the accounting literature," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 171-175, April.
    2. Forte, Francesco, 1995. "European Economics: A Tiny Creature under Tutorship," Kyklos, Wiley Blackwell, vol. 48(2), pages 211-217.
    3. Panozzo, Fabrizio, 1997. "The making of the good academic accountant," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 447-480, July.
    4. Luc Quadackers & Theodore Mock & Steven Maijoor, 1996. "Audit risk and audit programmes: archival evidence from four Dutch audit firms," European Accounting Review, Taylor & Francis Journals, vol. 5(2), pages 217-237.
    5. Daron Acemoglu & Miles Gietzmann, 1998. "Auditor independence, incomplete contracts and the role of legal liability," European Accounting Review, Taylor & Francis Journals, vol. 6(3), pages 355-375.
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    Cited by:

    1. 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.
    2. Edona Perjuci-Uka & Hysen Ismajli & Arber H. Hoti, 2012. "Opportunities and Challenges in the Implementation of Quality Assurance for Auditing in Kosovo," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 2(2), pages 106-118, April.

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