The Role and Characteristics of National Accounting Standard Setters in the European Union: A Comparative Analysis
This paper examines the persistence of national/local institutions in accounting settings, where standards are global/international (or convergent). This poses the question of how these institutions adapt to a changing environment and what factors shape their structure. We provide updated informatio...
| Autores: | , , |
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| Tipo de recurso: | artículo |
| Fecha de publicación: | 2025 |
| País: | España |
| Institución: | Universidad Autónoma de Madrid |
| Repositorio: | Biblos-e Archivo. Repositorio Institucional de la UAM |
| Idioma: | inglés |
| OAI Identifier: | oai:repositorio.uam.es:10486/718044 |
| Acceso en línea: | http://hdl.handle.net/10486/718044 https://dx.doi.org/10.6018/rcsar.437971 |
| Access Level: | acceso abierto |
| Palabra clave: | Accounting regulation Accounting standards Harmonization Institutional differences National Standard Setters Economía |
| Sumario: | This paper examines the persistence of national/local institutions in accounting settings, where standards are global/international (or convergent). This poses the question of how these institutions adapt to a changing environment and what factors shape their structure. We provide updated information on 17 National Accounting Standard Setters (NASS) from 15 EU countries plus Australia and USA. The results reveal the four most relevant dimensions of each NASS (nature, organization, financing, and transparency) and identify two main models of NASS (public and private). The paper also discusses potential applications of this data, mainly to examine whether (and how) certain institutional factors could enhance the quality of financial reporting |
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