Concepedia

Accounting Harmonization

Accounting Harmonization is a process in international accounting regulation whereby national accounting standards, principles, and practices are made more comparable and consistent across jurisdictions by systematically reducing differences and conflicts among them without necessarily achieving full uniformity.

336

Publications

16.6K

Citations

523

Authors

329

Institutions

Publications per year

2017–2026

44

Parents

Children

Publications

336

The introduction of International Accounting Standards in Europe: Implications for international convergence

Katherine Schipper · European Accounting Review · 2005 · 360 citations

, , +16

National Adoption of International Accounting Standards: An Institutional Perspective

William Q. Judge, Shaomin Li, Robert Pinsker · Corporate Governance An International Review · 2010 · 321 citations

, , +16

Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer

Clare Wang · Journal of Accounting Research · 2014 · 260 citations

, , +17

The effect of IPSAS on reforming governmental financial reporting: an international comparison

Johan Christiaens, Christophe Vanhee, Francesca Manes Rossi et al. · International Review of Administrative Sciences · 2014 · 258 citations · Full text

, , +17

Introducing International Accounting Standards to an emerging capital market: relative familiarity and language effect in Egypt

Omneya Abdelsalam, Pauline Weetman · Journal of International Accounting Auditing and Taxation · 2003 · 247 citations

, , +16

1–5 of 336

Authors

523

  1. IB
    Isabel Brusca

    Universidad de Zaragoza, Spain

    8 publications · 766 citations

    8

    h-index

  2. CN
    Christopher Nobes

    Royal Holloway University of London, United Kingdom

    7 publications · 370 citations

    7

    h-index

  3. PW
    Pauline Weetman

    University of Strathclyde, United Kingdom

    6 publications · 515 citations

    6

    h-index

  4. FM
    Francesca Manes Rossi

    University of Salerno, Italy

    5 publications · 462 citations

    5

    h-index

  5. SM
    Stuart McLeay

    Bangor University, United Kingdom

    5 publications · 393 citations

    5

    h-index

1–5 of 523

Institutions

329

  1. Universidad de Zaragoza

    Zaragoza, Spain

    9 h-index

    13 publications

    880 citations

  2. UNSW Sydney

    Sydney, Australia

    6 h-index

    6 publications

    352 citations

  3. RMIT University

    Melbourne, Australia

    6 h-index

    7 publications

    207 citations

  4. Bangor University

    Bangor, United Kingdom

    5 h-index

    7 publications

    569 citations

  5. University of Chicago

    Chicago, United States

    5 h-index

    9 publications

    565 citations

  6. University of Minho

    Braga, Portugal

    5 h-index

    5 publications

    332 citations

  7. University of Surrey

    Guildford, United Kingdom

    5 h-index

    6 publications

    270 citations

  8. University of Coimbra

    Coimbra, Portugal

    5 h-index

    5 publications

    170 citations

1–8 of 329

Venues

  1. European Accounting Review

    EAR · 29 publications · 2K citations

    22

    h-index

  2. SSRN Electronic Journal

    Repository · 21 publications · 644 citations

    15

    h-index

  3. Abacus

    11 publications · 979 citations

    11

    h-index

  4. The International Journal of Accounting

    13 publications · 923 citations

    11

    h-index

  5. Accounting and Business Research

    10 publications · 758 citations

    10

    h-index

1–5