The adoption of International Accounting Standards in the European Union

By G. Whittington. 2005

228 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/adf62cab508a67386a4d4cacea3dd01c8fe2efe0

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. P. Pope
2. R. Larson
3. J. Aharony
4. Ran Barniv
5. H. Falk
6. Naomi S. Soderstrom
7. K. Sun
8. S. Mcleay

In Strategy and Management

1. R. Larson
2. J. Aharony
3. Ran Barniv
4. P. Pope
5. H. Falk
6. Naomi S. Soderstrom
7. K. Sun
8. S. Mcleay

Citations in the corpus

• An Experiment in Fair Value Accounting: UK Investment Vehicles (2008, unknown): “Conversely, many regulators, perhaps surprisingly, are more positive (Schipper, 2005; Whittington, 2005; Barth, 2006).”
• IFRS Adoption and Accounting Quality: A Review (2007, background): “Whittington (2005) and Armstrong et al. (2007) document several instances where governments of some EU countries strongly voiced their concerns about IAS 39.”
• Lobbying on Accounting Standards: Evidence from IFRS 2 on Share-Based Payments (2012, unknown): “…first project included in the IASB’s agenda following the IASC’s reorganisation into the IASB in 2001, and by then it was clear that IFRSs would be widely used globally.6 Whittington (2005), at the time a Board member, referred to this project as an example of the leadership objective of the IASB.”
• The Development of Accounting Quality of IAS and IFRS Over Time: The Case of Germany (2009, unknown): “Many of these revisions and new additions of accounting standards reflect IASB's preference for fair value measurement of assets and liabilities (Alexander and Jermakowicz 2006; Hung and Subramanyam 2007; Schipper 2005; Whittington 2005).”
• The European IFRS experiment: objectives, research challenges and some early evidence (2011, background): “On the demand side, international audit firms and multinational preparers were also active in promoting the IASC as a common financial reporting framework (Whittington 2005).”
• The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU (2010, background): “The need for international standards has become a focal issue of recent research (e.g. Whittington, 2005).”
• Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy (2013, unknown): “In one sense the findings are not surprising, since the interpretation and use of IFRS may differ between countries, reflecting substantial and long-standing differences in institutional settings (Schipper, 2005; Whittington, 2005; Pope and McLeay, 2011).”
• The continued survival of international differences under IFRS (2013, background): “EU-adopted IFRS are also not IASB-IFRS in that (i) they have a more permissive version of IAS 39 (Whittington 2005), and (ii) early adoption is not allowed until EU endorsement.”
• Constituent Participation and the IASB's International Financial Reporting Interpretations Committee (2007, background): “The accounting standard-setting process may be viewed from a number of perspectives, and is often seen as a technical process, a political process or both (Gilfedder and ‘O h’Ogartaigh, 2001; Zeff, 2002, 2006; Whittington, 2005; Cooper and Robson, 2006; Elbannan and McKinley, 2006; Durocher et al., ”