Accounting and financial audit harmonization in the European Union

Jose Luis Lopez Combarros

European Accounting Review, 2000, vol. 9, issue 4, 643-654

Abstract: The article reviews the evolution of financial reporting in the EU and considers how this is likely to affect auditing in the future. The analysis shows how the European Commission has recently concentrated its harmonization focus on the consolidated accounts of listed companies and the use of International Accounting Standards. The move towards internationally harmonized reporting seems likely to require auditing to be harmonized throughout Europe, which seems to impact recent national auditing standards. It is probable that this trend will continue and in the short term will cause changes in the arrangements for external overview of the audit and in national auditor independence rules.

Date: 2000
References: View complete reference list from CitEc
Citations: View citations in EconPapers (4)

Downloads: (external link)
http://www.tandfonline.com/doi/abs/10.1080/09638180020024034 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:euract:v:9:y:2000:i:4:p:643-654

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/REAR20

DOI: 10.1080/09638180020024034

Access Statistics for this article

European Accounting Review is currently edited by Laurence van Lent

More articles in European Accounting Review from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().