The Role and Characteristics of National Accounting Standard Setters in the European Union: A Comparative Analysis
). 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 dimens...
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| Format: | Article |
| Language: | English |
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Universidad de Murcia
2025-01-01
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| Series: | Revista de Contabilidad: Spanish Accounting Review |
| Subjects: | |
| Online Access: | https://revistas.um.es/rcsar/article/view/437971 |
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| _version_ | 1841549493306130432 |
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| author | José Luis Ucieda Blanco Beatriz Santos Cabalgante Domi Romero Fúnez |
| author_facet | José Luis Ucieda Blanco Beatriz Santos Cabalgante Domi Romero Fúnez |
| author_sort | José Luis Ucieda Blanco |
| collection | DOAJ |
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). 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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| format | Article |
| id | doaj-art-3a16e6d49540489a9c9ac8b9d1822a3e |
| institution | Kabale University |
| issn | 1138-4891 1988-4672 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | Universidad de Murcia |
| record_format | Article |
| series | Revista de Contabilidad: Spanish Accounting Review |
| spelling | doaj-art-3a16e6d49540489a9c9ac8b9d1822a3e2025-01-10T13:12:26ZengUniversidad de MurciaRevista de Contabilidad: Spanish Accounting Review1138-48911988-46722025-01-0128110.6018/rcsar.437971The Role and Characteristics of National Accounting Standard Setters in the European Union: A Comparative AnalysisJosé Luis Ucieda Blanco0https://orcid.org/0000-0002-4473-5688Beatriz Santos Cabalgante1https://orcid.org/0000-0001-9450-6659Domi Romero Fúnez2https://orcid.org/0000-0002-0583-5475Universidad Autónoma de Madrid, Madrid-SPAINUniversidad Autónoma de Madrid, Madrid-SPAINUniversidad Autónoma de Madrid, Madrid-SPAIN ). 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. https://revistas.um.es/rcsar/article/view/437971National Standard SettersAccounting regulationAccounting standardsInstitutional differencesHarmonization. |
| spellingShingle | José Luis Ucieda Blanco Beatriz Santos Cabalgante Domi Romero Fúnez The Role and Characteristics of National Accounting Standard Setters in the European Union: A Comparative Analysis Revista de Contabilidad: Spanish Accounting Review National Standard Setters Accounting regulation Accounting standards Institutional differences Harmonization. |
| title | The Role and Characteristics of National Accounting Standard Setters in the European Union: A Comparative Analysis |
| title_full | The Role and Characteristics of National Accounting Standard Setters in the European Union: A Comparative Analysis |
| title_fullStr | The Role and Characteristics of National Accounting Standard Setters in the European Union: A Comparative Analysis |
| title_full_unstemmed | The Role and Characteristics of National Accounting Standard Setters in the European Union: A Comparative Analysis |
| title_short | The Role and Characteristics of National Accounting Standard Setters in the European Union: A Comparative Analysis |
| title_sort | role and characteristics of national accounting standard setters in the european union a comparative analysis |
| topic | National Standard Setters Accounting regulation Accounting standards Institutional differences Harmonization. |
| url | https://revistas.um.es/rcsar/article/view/437971 |
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