IDEAS home Printed from
   My bibliography  Save this article

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

    Download full text from publisher

    File URL:
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to search for a different version of it.


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    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.

    More about this item


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:euract:v:9:y:2000:i:4:p:593-601. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Chris Longhurst). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.