Accounting regulation in the European Union

• 成果类型: Article; Early Access
• 署名作者: Labro, Eva; Pierk, Jochen
• 署名单位: University of North Carolina; University of North Carolina Chapel Hill; University of North Carolina School of Medicine; Erasmus University Rotterdam; Erasmus University Rotterdam - Excl Erasmus MC
• 刊物名称: REVIEW OF ACCOUNTING STUDIES
• ISSN/ISSBN: 1380-6653
• DOI: 10.1007/s11142-025-09909-0
• 发表日期: 2025
• 关键词: ifrs adoption; CONSEQUENCES; implementation; SUGGESTIONS; completion; disclosure; rules

摘要

We provide a comprehensive overview of accounting-related regulatory changes (financial accounting, auditing, tax, and other disclosures) in the 27 European Union countries and the United Kingdom since 1993 based on an extensive literature review, survey, and topic and country expert input. Across all countries and years, we find that more than 16 regulatory events occur in a typical difference-in-differences research design that includes pre- and post-periods of four years. On average 3.4 out of four accounting disciplines are affected, emphasizing the need for interdisciplinary awareness. Our accompanying website (http://www.eu-regulations.com) offers visual representations of these events, regulation summaries, literature links, and source documents, all by country. This work aims to (1) lower the cost for researchers, reviewers, and editors to understand the EU's evolving regulatory landscape; (2) improve research designs by identifying concurrent regulatory events; and (3) highlight research opportunities for those studying the EU or specific member states.