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| Author: | Day, J. Taylor, P. |
| Title: | Accession to the European Union and the process of accounting and auditing reform |
| Journal: | Accounting in Europe
2005 : VOL. 2, p 3-22 |
| Index terms: | accounting auditing European Union |
| Language: | eng |
| Abstract: | This article examines the role of accounting and auditing in the process of accession of new Member States to the EU. The authors aim to provide an analysis of how accounting and auditing requirements are dealt with in that process. Examination of EU and EC published material and interview data obtained from EC technical staff provides insights into the ways accounting and auditing institutions in the candidate countries are assessed against the benchmarks provided by the acquis. |
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