Concepedia

De Jure Harmonization

De Jure Harmonization is a formal, legally enacted standardization process within accounting systems, distinguished from voluntary or practical alignment by its basis in binding regulatory or statutory authority.

7

Publications

156

Citations

11

Authors

4

Institutions

Publications per year

2017–2026

1

Parents

Publications

7

GENDER EQUALITY POLICY OR GENDER MAINSTREAMING?

Andrea Krizsán, Violetta Zentai · Policy Studies · 2006 · 34 citations

, , +17

The measurement of harmonization in the form and content of the auditor’s report in the European Union

Chula G. King · Journal of International Accounting Auditing and Taxation · 1999 · 29 citations

, , +12

Some Comments on European Procedural Harmonization

Friedrich K. Juenger · The American Journal of Comparative Law · 1997 · 27 citations

, , +13

Regulating Sustainability Reporting in Europe: De Jure Harmonisation or De Facto Standardisation?

Simone Pizzi, Andrea Venturelli, Fabio Caputo · Accounting in Europe · 2024 · 25 citations

, , +17

Measuring De jure Harmonisation: A content analysis of the accounting standards of three countries: South Africa, Mauritius and Tanzanian and International Financial Reporting Standards

Pran Krishansing Boolaky · Journal of Applied Accounting Research · 2006 · 17 citations

, , +16

1–5 of 7

Authors

11

  1. AK
    Andrea Krizsán

    University of Amsterdam, Netherlands

    1 publications · 34 citations

    1

    h-index

  2. LE
    Lisa Evans

    University of Stirling, United Kingdom

    1 publications · 10 citations

    1

    h-index

  3. CN
    Christopher Nobes

    Royal Holloway University of London, United Kingdom

    1 publications · 10 citations

    1

    h-index

  4. VZ
    Violetta Zentai

    Centre for Social Sciences, Hungary

    1 publications · 34 citations

    1

    h-index

  5. RH
    R. H. Parker

    University of Exeter, United Kingdom

    1 publications · 14 citations

    1

    h-index

1–5 of 11

Institutions

4

  1. University of Exeter

    Exeter, United Kingdom

    1 h-index

    1 publications

    14 citations

  2. Thornton and Ross (United Kingdom)

    Huddersfield, United Kingdom

    1 h-index

    1 publications

    17 citations

  3. University of West Florida

    Pensacola, United States

    1 h-index

    1 publications

    29 citations

  4. University of Salento

    Lecce, Italy

    1 h-index

    1 publications

    25 citations

1–4 of 4

Venues

  1. European Accounting Review

    EAR · 2 publications · 24 citations

    2

    h-index

  2. Policy Studies

    1 publications · 34 citations

    1

    h-index

  3. The American Journal of Comparative Law

    1 publications · 27 citations

    1

    h-index

  4. 1

    h-index

  5. Accounting in Europe

    1 publications · 25 citations

    1

    h-index

1–5