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Accounting Regulation in Europe

In: Accounting Regulation in Europe

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  • Stuart McLeay

Abstract

In general, financial reporting regulation emanates from legislation, often in conjunction with selfimposed standards issued by private sector institutions. In the Netherlands, the source of financial reporting regulation is its Parliament. Furthermore, in cooperation with organisations representing employers, employees and financial analysts, and with the encouragement of the Ministry of Justice, Dutch auditors participate in a financial reporting standards body known as the Council for Annual Reporting (Raad voor de Jaarverslaggeving, or RJ). Additionally, the Parliament in the Netherlands has created a special court, known as the Enterprise Chamber (Ondernemingskamer, or OK), which is responsible for administering justice in cases involving financial reporting, as well as other matters relating to the governance of Dutch companies.

Suggested Citation

  • Stuart McLeay, 1999. "Accounting Regulation in Europe," Palgrave Macmillan Books, in: Stuart McLeay (ed.), Accounting Regulation in Europe, chapter 13, pages 366-386, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-51201-6_13
    DOI: 10.1057/9780230512016_13
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    Citations

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    Cited by:

    1. Luca Menicacci, 2022. "Financial reporting and book-tax conformity: A review of the issues," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2022(1), pages 41-77.
    2. Wang, Yue & Buijink, Willem & Eken, Rob, 2006. "The value relevance of dirty surplus accounting flows in The Netherlands," The International Journal of Accounting, Elsevier, vol. 41(4), pages 387-405, 012.
    3. Jaafar, Aziz & Thornton, John, 2015. "Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms," The International Journal of Accounting, Elsevier, vol. 50(4), pages 435-457.
    4. Breuer, Matthias & Le, Anthony & Vetter, Felix, 2023. "Audit mandates, audit firms, and auditors," Working Papers 333, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
    5. Philip Brown & Ann Tarca, 2007. "Achieving High Quality, Comparable Financial Reporting: A Review of Independent Enforcement Bodies in Australia and the United Kingdom," Abacus, Accounting Foundation, University of Sydney, vol. 43(4), pages 438-473, December.
    6. Stuart J. McLeay, 2005. "Discussion of The Effect of Earnings Management on the Asymmetric Timeliness of Earnings," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(3‐4), pages 727-736, April.
    7. De Beelde, Ignace, 2002. "Creating a profession 'out of nothing'? The case of the Belgian auditing profession," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 447-470.
    8. 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.
    9. Breuer, Matthias & Breuer, Patricia, 2022. "Uneven regulation and economic reallocation: Evidence from transparency regulation," LawFin Working Paper Series 43, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).
    10. Philip Brown & Ann Tarca, 2005. "A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU," European Accounting Review, Taylor & Francis Journals, vol. 14(1), pages 181-212.
    11. Matthias Breuer, 2021. "How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?," Journal of Accounting Research, Wiley Blackwell, vol. 59(1), pages 59-110, March.
    12. Stuart J. McLeay, 2005. "Discussion of The Effect of Earnings Management on the Asymmetric Timeliness of Earnings," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(3‐4), pages 727-736, April.
    13. Daniela Argento, 2008. "Kees Camfferman & Stephen A. Zeff, Financial reporting and global capital markets. A history of the International Accounting Standards Committee, 1973–2000," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 12(1), pages 127-132, March.

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