What about Enforcement? Be Careful What You Wish for, Lest it Come True!
Araceli Mora
Accounting in Europe, 2025, vol. 22, issue 2, 141-149
Abstract:
Twenty years have passed since the adoption of IFRS in Europe and the decision to make their enforcement the responsibility of national institutions. At that time, it was predicted that differences in mechanisms and enforcement strength would lead to variations in the quality of information among countries and that creating a pan-European enforcer would be demanded. Research evidence on IFRS enforcement in Europe from the last two decades indicates that these predictions have been partially confirmed. Significant international differences in enforcement exist, but the relationship between the strength of enforcement and reporting quality is far from obvious. Based on the theories and evidence from research on IFRS enforcement and other research fields, I challenge the prevailing belief that a pan-European system would resolve more problems than create new ones. In reaching this conclusion, I draw a parallel between developments in European accounting regulation and other European legal areas.
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:taf:acceur:v:22:y:2025:i:2:p:141-149
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DOI: 10.1080/17449480.2025.2489433
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