Survey of European Financial Reporting Enforcement

Research output: Contribution to conferencePaperResearchpeer-review

Abstract

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.
Original languageEnglish
Publication date2018
Number of pages58
Publication statusPublished - 2018
EventThe Sixth International Conference of the Journal of International Accounting Research. JIAR 2018 - Ca’ Foscari University of Venice, Venice, Italy
Duration: 8 Jun 201830 Jun 2018
Conference number: 6
http://aaahq.org/Meetings/2018/JIAR

Conference

ConferenceThe Sixth International Conference of the Journal of International Accounting Research. JIAR 2018
Number6
LocationCa’ Foscari University of Venice
CountryItaly
CityVenice
Period08/06/201830/06/2018
Internet address

Bibliographical note

CBS Library does not have access to the material

Keywords

  • Financial reporting
  • Financial reporting enforcement
  • Enforcement
  • Regulation

Cite this

Riise Johansen, T., Olsen, C. A., & Plenborg, T. (2018). Survey of European Financial Reporting Enforcement. Paper presented at The Sixth International Conference of the Journal of International Accounting Research. JIAR 2018, Venice, Italy.
Riise Johansen, Thomas ; Olsen, Carsten Allerslev ; Plenborg, Thomas. / Survey of European Financial Reporting Enforcement. Paper presented at The Sixth International Conference of the Journal of International Accounting Research. JIAR 2018, Venice, Italy.58 p.
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Riise Johansen, T, Olsen, CA & Plenborg, T 2018, 'Survey of European Financial Reporting Enforcement' Paper presented at, Venice, Italy, 08/06/2018 - 30/06/2018, .

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

2018. Paper presented at The Sixth International Conference of the Journal of International Accounting Research. JIAR 2018, Venice, Italy.

Research output: Contribution to conferencePaperResearchpeer-review

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Riise Johansen T, Olsen CA, Plenborg T. Survey of European Financial Reporting Enforcement. 2018. Paper presented at The Sixth International Conference of the Journal of International Accounting Research. JIAR 2018, Venice, Italy.