Survey of European Financial Reporting Enforcement

Publikation: KonferencebidragPaperForskningpeer review

Resumé

This paper analyses how the strictness in financial reporting enforcement varies across 17 European countries and the extent to which enforcement proxies in the existing accounting literature reflects the actual performed financial reporting enforcement. Based on survey responses from European enforcement bodies and regulatory specialists, the study observes extensive variations in the strictness of financial reporting enforcement across the European countries, despite ESMA’s efforts to achieve more homogeneous enforcement in Europe. Furthermore, existing enforcement indices used in the accounting literature do not generally correlate with the enforcement index developed in this study, which begs the question of what the existing enforcement indices of financial reporting are measuring.
OriginalsprogEngelsk
Publikationsdato2018
Antal sider58
StatusUdgivet - 2018
BegivenhedThe Sixth International Conference of the Journal of International Accounting Research. JIAR 2018 - Ca’ Foscari University of Venice, Venice, Italien
Varighed: 8 jun. 201830 jun. 2018
Konferencens nummer: 6
http://aaahq.org/Meetings/2018/JIAR

Konference

KonferenceThe Sixth International Conference of the Journal of International Accounting Research. JIAR 2018
Nummer6
LokationCa’ Foscari University of Venice
LandItalien
ByVenice
Periode08/06/201830/06/2018
Internetadresse

Bibliografisk note

CBS Bibliotek har ikke adgang til materialet

Emneord

  • Financial reporting
  • Financial reporting enforcement
  • Enforcement
  • Regulation

Citer dette

Riise Johansen, T., Olsen, C. A., & Plenborg, T. (2018). Survey of European Financial Reporting Enforcement. Afhandling præsenteret på The Sixth International Conference of the Journal of International Accounting Research. JIAR 2018, Venice, Italien.
Riise Johansen, Thomas ; Olsen, Carsten Allerslev ; Plenborg, Thomas. / Survey of European Financial Reporting Enforcement. Afhandling præsenteret på The Sixth International Conference of the Journal of International Accounting Research. JIAR 2018, Venice, Italien.58 s.
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Riise Johansen, T, Olsen, CA & Plenborg, T 2018, 'Survey of European Financial Reporting Enforcement' Paper fremlagt ved The Sixth International Conference of the Journal of International Accounting Research. JIAR 2018, Venice, Italien, 08/06/2018 - 30/06/2018, .

Survey of European Financial Reporting Enforcement. / Riise Johansen, Thomas; Olsen, Carsten Allerslev; Plenborg, Thomas.

2018. Afhandling præsenteret på The Sixth International Conference of the Journal of International Accounting Research. JIAR 2018, Venice, Italien.

Publikation: KonferencebidragPaperForskningpeer review

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AU - Olsen, Carsten Allerslev

AU - Plenborg, Thomas

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N2 - This paper analyses how the strictness in financial reporting enforcement varies across 17 European countries and the extent to which enforcement proxies in the existing accounting literature reflects the actual performed financial reporting enforcement. Based on survey responses from European enforcement bodies and regulatory specialists, the study observes extensive variations in the strictness of financial reporting enforcement across the European countries, despite ESMA’s efforts to achieve more homogeneous enforcement in Europe. Furthermore, existing enforcement indices used in the accounting literature do not generally correlate with the enforcement index developed in this study, which begs the question of what the existing enforcement indices of financial reporting are measuring.

AB - This paper analyses how the strictness in financial reporting enforcement varies across 17 European countries and the extent to which enforcement proxies in the existing accounting literature reflects the actual performed financial reporting enforcement. Based on survey responses from European enforcement bodies and regulatory specialists, the study observes extensive variations in the strictness of financial reporting enforcement across the European countries, despite ESMA’s efforts to achieve more homogeneous enforcement in Europe. Furthermore, existing enforcement indices used in the accounting literature do not generally correlate with the enforcement index developed in this study, which begs the question of what the existing enforcement indices of financial reporting are measuring.

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KW - Enforcement

KW - Regulation

KW - Financial reporting

KW - Financial reporting enforcement

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KW - Regulation

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Riise Johansen T, Olsen CA, Plenborg T. Survey of European Financial Reporting Enforcement. 2018. Afhandling præsenteret på The Sixth International Conference of the Journal of International Accounting Research. JIAR 2018, Venice, Italien.