Measuring International Harmonization and Standardization

Joanne Siok Wan Tay · R. H. Parker

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

Abstract

This paper analyses six recent studies dealing with the measurement of international harmonization of financial reporting. Methodological issues and problems relating to the definition and operationalization of terms, sources of data, statistical methods and causation are discussed, and an alternative methodology for measuring harmonization suggested.

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References

2003Comparative International Accounting 1971An Empirical Analysis of the Quality of Corporate Financial Disclosure.

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2005Why do national GAAP differ from IAS? The role of culture 2001International accounting harmonization, banking regulation, and Islamic banks 2010IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia 1995Cultural Relevance of Western Accounting Systems to Developing Countries 2002Evidence from China on Whether Harmonized Accounting Standards Harmonize Accounting Practices 2000Evaluating the statistical significance of de facto accounting harmonization: a study of European global players 1992EC Accounting Harmonisation: An Empirical Study of Measurement Practices in France, Germany and the UK 1995The Measurement of Harmonisation and the Comparability of Financial Statement Items: Within-Country and Between-Country Effects

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