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Why did(n't) the accountant cross the road? Towards a model of European enforcement of International Financial Reporting Standards

Aisbitt, Sally (2004). Why did(n't) the accountant cross the road? Towards a model of European enforcement of International Financial Reporting Standards. In: Emerging Issues in International Accounting & Business Conference, Department of Economic Sciences, 2 June 2004, University of Padova, Italy.

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Abstract

International studies of accounting have recognised the importance of 'culture' in accounting systems. Various definitions of and proxies for culture have been used in the accounting literature. These have contributed little to our understanding, save that culture is a complex issue and is clearly important for the development and practice of accounting.

This paper brings together two strands of literature (culture and regulatory compliance) to point out practical weaknesses in the transition to global reporting in the form of International Financial Reporting Standards (IFRS). The discussion centres on the European Union (EU), a culturally diverse region that is requiring the use of IFRS in the consolidated financial statements of listed companies from 2005. The article goes on to contribute to the emerging literature on enforcement by proposing a model for policing IFRS.

Item Type: Conference Item
Copyright Holders: 2004 The Author
Academic Unit/Department: Open University Business School
Item ID: 1591
Depositing User: Users 12 not found.
Date Deposited: 12 Jun 2006
Last Modified: 21 Jan 2011 08:08
URI: http://oro.open.ac.uk/id/eprint/1591
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