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

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  • Frank Harding

Abstract

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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    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 & Hysen ISMAJLI & Ardiana BUNJAKU, 2019. "Adoption of International Financial Reporting Standards (IFRSs) and their Impact on Loan Terms: Kosovo Case," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(153), pages 124-124.
    3. repec:idb:brikps:197 is not listed on IDEAS
    4. 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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