The Development and Status of Enforcement in the European Union

Axel Berger

Accounting in Europe, 2010, vol. 7, issue 1, 15-35

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.

Date: 2010
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Citations: View citations in EconPapers (8)

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DOI: 10.1080/17449480.2010.485388

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