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The Development and Status of Enforcement in the European Union

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  • Axel Berger

Abstract

Enforcement's task is to protect capital markets by ensuring proper application of accounting standards. This paper examines how this goal is pursued on a European level and explores the different structures and processes of the national enforcement agencies. Considerations will be presented for improving the effectiveness of enforcement in Europe.

Suggested Citation

  • Axel Berger, 2010. "The Development and Status of Enforcement in the European Union," Accounting in Europe, Taylor & Francis Journals, vol. 7(1), pages 15-35, June.
    • Handle: RePEc:taf:acceur:v:7:y:2010:i:1:p:15-35
    DOI: 10.1080/17449480.2010.485388
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    Citations

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    Cited by:

    1. Aboud, Ahmed & Roberts, Clare & Mansour Zalata, Alaa, 2018. "The impact of IFRS 8 on financial analysts’ earnings forecast errors: EU evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 33(C), pages 2-17.
    2. 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.
    3. Marco Fasan & Carlo Marcon, 2018. "Accounting Choice under IFRS: The Role of Accounting Tradition and Managerial Opportunism," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(3), pages 209-223, July.
    4. Marius Gros & Alexander Nevrela, 2020. "Revisiting the effectiveness of the German accounting enforcement reforms: a replication study," Management Review Quarterly, Springer, vol. 70(1), pages 135-164, February.
    5. 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.
    6. Marco Fasan & Carlo Marcon, 2014. "Accounting Tradition and other drivers of the Fair Value choice: An Opportunistic Management perspective," Working Papers 13, Department of Management, Università Ca' Foscari Venezia.
    7. Cunningham Gary M. & Fagerstrom Arne & Hassel Lars G., 2011. "Accounting For Sustainability: What Next? A Research Agenda," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(special), pages 97-111, July.

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