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The measurement of harmonization in the form and content of the auditor’s report in the European Union
15 references·0 citing·34 second hop
The measurement of harmonization in the form and content of the auditor’s report in the European Union (1999)The measurement of harmonization in the f…True and fair view (1996)True and fair viewTrue and fair (1995)True and fairThe Measurement of Harmonisation and the Comparability of Financial Statement Items: Within-Country and Between-Country Effects (1995)The Measurement of Harmonisat…Harmonisation of Accounting Measurement Practices in the European Community (1995)Harmonisation of Accounting M…An international view of true and fair accounting (1994)An international view of true…The True and Fair View Requirement: Impact on and of the Fourth Directive (1993)The True and Fair View Requir…Harmonization of Accounting in France and Britain: Some Evidence (1992)Harmonization of Accounting i…EC Accounting Harmonisation: An Empirical Study of Measurement Practices in France, Germany and the UK (1992)EC Accounting Harmonisation: …International accounting summaries: a guide for interpretation and comparison (1991)International accounting summ…‘True and Fair’: A Survey of Uk Financial Directors (1991)‘True and Fair’: A Survey of …Measuring International Harmonization and Standardization (1990)Measuring International Harmo…Measuring Harmonisation of Financial Reporting Practice (1988)Measuring Harmonisation of Fi…True and fair view: An empirical study of connotative meaning (1987)True and fair view: An empiri…THE TRUE AND FAIR VIEW DOCTRINE: A SEARCH FOR EXPLICATION (1985)THE TRUE AND FAIR VIEW DOCTRI…Foundations of Behavioral Research (1974)Foundations of Behavioral Res…Deutsches Verwaltungsblatt (1967)The meaning of a defined accounting concept: regulatory changes and the effect on auditor decision making (2001)An historical review of quality in financial reporting in Australia (2010)Language, translation and accounting: towards a critical research agenda (2018)An Empirical Analysis of the Quality of Corporate Financial Disclosure. (1971)International accounting harmonization, banking regulation, and Islamic banks (2001)Comparative International Accounting (2003)Why do national GAAP differ from IAS? The role of culture (2005)IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia (2010)Comparative International Accounting (1981)The Impact of Adopting International Accounting Standards on the Harmonization of Accounting Practices (2000)Measurement of harmony of financial reporting within and between countries: the case of the Nordic countries (2001)Management International Review (2004)Have IFRS made a difference to intra-country financial reporting diversity? (2010)The Measurement of Meaning (1957)Societal structures of the mind (1975)The Meaning of Audit Reports (1990)Accounting on trial: The critical legal studies movement and its lessons for radical accounting (1991)The Term ‘Non-financial Information’ – A Semantic Analysis of a Key Feature of Current and Future Corporate Reporting (2017)Journal of business finance and accounting (1978)The true and fair view requirement in recent national implementations (2001)Accounting, auditing and corporate governance of European listed companies: EU policy developments before and after Enron (2004)Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines (2015)Teacher efficacy: capturing an elusive construct (2001)Validation Guidelines for IS Positivist Research (2004)The Delphi Technique: Making Sense of Consensus (2020)The true and fair view and the ‘fair presentation’ override of IAS 1 (2003)Perceptions of the true and fair view concept: an empirical investigation (2006)Observations on the changing language of accounting (2010)Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice (2007)Research, Standard Setting, and Global Financial Reporting (2007)Trends in research on international accounting harmonization (2007)Evaluating the statistical significance of de facto accounting harmonization: a study of European global players (2000)Disclosure compliance with national accounting standards by listed companies in South Asia (2004)
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References

  • 1974Foundations of Behavioral Research7,346 cited
  • 1990Measuring International Harmonization and Standardization243 cited
  • 1988Measuring Harmonisation of Financial Reporting Practice200 cited
  • 1992EC Accounting Harmonisation: An Empirical Study of Measurement Practices in France, Germany and the UK133 cited
  • 1995The Measurement of Harmonisation and the Comparability of Financial Statement Items: Within-Country and Between-Country Effects132 cited
  • 1993The True and Fair View Requirement: Impact on and of the Fourth Directive113 cited
  • 1995Harmonisation of Accounting Measurement Practices in the European Community97 cited
  • 1996True and fair view77 cited
  • 1987True and fair view: An empirical study of connotative meaning74 cited
  • 1985THE TRUE AND FAIR VIEW DOCTRINE: A SEARCH FOR EXPLICATION62 cited
  • 1991‘True and Fair’: A Survey of Uk Financial Directors50 cited
  • 1992Harmonization of Accounting in France and Britain: Some Evidence43 cited
  • 1991International accounting summaries: a guide for interpretation and comparison40 cited
  • 1995True and fair35 cited
  • 1994An international view of true and fair accounting31 cited

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