International Harmonisation: He Who Pays the Piper Calls the Tune

Bryan A. Howieson

17 citations0/0 files storedAustralian Accounting Review

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting Education and Careers

Abstract

This article reviews the historical background to the call for Australian accounting standards (AASBs) to be “harmonised” with international accounting standards (LASs) and analyses the major arguments for and against it. The companion article by Tarca reviews research on the extent of harmony between national standards (including AASBs) and LASs and the third article in the series, by Brown and Clinch, reports the available capital‐market evidence on the debate.

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1985Positive Accounting Theory 1988An Empirical Study of Selected Factors Influencing the Decision to List on Foreign Stock Exchanges 1988Measuring Harmonisation of Financial Reporting Practice 1992Financial disclosure levels and foreign stock exchange listing decisions 1998Accounting: An international perspective 1996The association between stock returns and foreign GAAP earnings versus earnings adjusted to U.S. GAAP 1991Foreign Stock Listings: Benefits, Costs, and the Accounting Policy Dilemma.1997Corporate Lobbying of the International Accounting Standards Committee

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2003The FRC AND Accounting Standard‐Setting: Should I Still Call Australia Home?2013International Financial Reporting Standards and Financial Information Quality: Principles versus Rules-based Standards

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