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Historical Trends in Research on International Accounting Harmonization
C. Richard Baker,
Adelphi University
Eleana M. Barbu, University of Orleans
ABSTRACT. International harmonization of financial accounting standards has been a goal for many professional and academic accountants for the last forty years. As of January 1, 2005, international accounting harmonization entered a new and perhaps decisive phase. From that date, all companies domiciled in the European Union with shares listed on securities exchanges are required to prepare their consolidated accounts in accordance with International Financial Reporting Standards (IFRS). This landmark event presents an opportunity for accounting researchers to assess the status of research on international accounting harmonization. In this article, we review research published in major English language accounting research journals during the period from 1965 through 2004 in order to trace historical trends in line of research and to assess where the research may evolve from here.
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