Have a personal or library account? Click to login
Political and Economic Aspects of Brexit Impact on Accounting Legislation in the UK – New Directions in Standards (GAAP UK and IFRS) Cover

Political and Economic Aspects of Brexit Impact on Accounting Legislation in the UK – New Directions in Standards (GAAP UK and IFRS)

Open Access
|Apr 2023

References

  1. Accountancy Europe. (2018). Implications of Brexit on cooperation within the European audit profession. Retrieved March 3, 2020, from https://www.accountancyeurope.eu/audit/implications-of-brexit-on-cooperation-within-the-european-audit-profession/.
  2. AICPA. (2019). Business and Industry Economic Outlook Survey. Retrieved December 1, 2020, from https://www.aicpa.org/content/dam/aicpa/interestareas/businessindustryand-government/newsandpublications/downloadabledocuments/1q-2019-eos-slides.pdf.
  3. Alfano, M., Dustmann, C., Frattini, T. (2016). Immigration and the UK: Reflections after Brexit. Centro Studi Luca d’Agliano Development Studies Working Paper, No. 402. Retrieved December 1, 2020, from http://dx.doi.org/10.2139/ssrn.2900373.
  4. Armour, J. (2017). Brexit and Financial Services. Oxford Review of Economic Policy (Brexit Special Issue). Retrieved December 1, 2020, from https://ssrn.com/abstract=289-2679.
  5. Arnorsson, A., Zoega, G. (2016). On the Causes of Brexit. CESifo Working Paper Series, No. 6056. Received December 1, 2020, from https://ssrn.com/abstract=2851396.
  6. ASSETS.EY.COM. (2018). The impact of BREXIT on the application of IFRS in the UK Policy Pulse June 2018 compendium. Retrieved March 3, 2020, from https://assets.ey.com/content/dam/ey-sites/ey-com/enuk/topics/brexit/compliance-and-regulation/ey-policy-pulse-june-2018-impact-of-brexit.pdf.
  7. Bartels, L. (2016). The UK’s Status in the WTO after Brexit. The University of Cambridge. Retrieved December 1, 2020, from http://dx.doi.org/10.2139/ssrn.2841747.
  8. Böckli, P., Davies, P. L., Ferran, E., Ferrarini, G., Garrido G., José M., Hopt, K. J., Opalski, A., Pietrancosta, A., Roth, M., Skog, R. R., Soltysinski, S., Winter, J. W., Winner, Ma., Wymeersch, E. O. (2017). The Consequences of Brexit for Companies and Company Law. University of Cambridge Faculty of Law Research Paper, No. 22/2017. Retrieved December 1, 2020, from http://dx.doi.org/10.2139/ssrn.2926489.
  9. Bodellini, M. (2017). The impact of Brexit on the UK alternative investment fund industry. Law and Economics Yearly Review. Retrieved December 1, 2020, from https://ssrn.com.
  10. Boulhaga, M., Elbardan, H., Elmassri, M. (2022). The effect of internal control and corporate social responsibility on conditional accounting conservatism: Evidence from France. Journal of Corporate Accounting & Finance, 00, 1–14. Retrieved March 17, 2023, from https://doi.org/10.1002/jcaf.22605.
  11. Bouvier, S. (2020). Accounting Matters: EU moves to review standards. IPE magazine, March 2020. Retrieved December 1, 2020, from https://www.ipe.com/analysis/analysis/accounting-matters-eu-moves-to-review-standards/10024380.article.
  12. Colantone, I., Stanig, P. (2016). Global Competition and Brexit. BAFFI CAREFIN Centre Research Paper, No. 2016–44. Retrieved December 1, 2020, from http://dx.doi.org/10.21-39/ssrn.2870313.
  13. Craig, P. P. (2016). Brexit: A Drama in Six Acts. European Law Review. Oxford Legal Studies Research Paper, No. 45/2016. Retrieved December 1, 2020, from https://ssrn.com/abstract=2807975.
  14. Cumming, D. J., Zahra, S. A. (2016). International Business and Entrepreneurship Implications of Brexit. British Journal of Management. Retrieved December 1, 2020, from https://ssrn.com/abstract=2825271.
  15. Day.Kyiv.UA. (2020). “Democracy is a threat to populism” or the Swedish view of the Brexit experience and the US presidential election. Retrieved December 1, 2020, from https://m.day.kyiv.ua/uk/article/svitovi-dyskusiyi/demokratiya-zagroza-populizmu [Ukrainian].
  16. Directive 2003/71/EU of the European Parliament and of the Council on prospectuses published in cases where securities are offered for sale private individuals or admitted to tender and Commission Directive 2007/14/EU laying down detailed rules for the implementation of certain provisions of Directive 2004/109/EU. Retrieved December 1, 2020, from https://zakon.rada.gov.ua/laws/show/954844.
  17. Directive 2006/43 / EU of the European Parliament and the Council on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660 / EU and 83/349 / EU and repealing Council Directive 84/253 / EU. Retrieved December 1, 2020, from https://zakon.rada.gov.ua/laws/show/994844.
  18. Directive of the European Parliament and of the Council on the harmonization of transparency requirements concerning information about issuers whose securities are admitted to trading on a regulated market. Retrieved December 1, 2020, from https://zakon.rada.gov.ua/laws/show/944804.
  19. Driffield, N., Karoglou, M. (2016). Brexit and Foreign Investment in the UK. Retrieved December 1, 2020, from http://dx.doi.org/10.2139/ssrn.2775954.
  20. FRC.ORG.UK. (2020). Endorsement of IAS. Retrieved December 1, 2020, from https://www.frc.org.uk/endorsement-of-ias.
  21. FRC.ORG.UK. (2020). Financial Reporting Council. Retrieved December 1, 2020, from https://www.frc.org.uk.
  22. Hantrais, L. (2019). Brexit and UK social policy. In What Brexit means for EU and UK social policy. Bristol: Bristol University Press. Retrieved December 1, 2020, from doi:10.2307/j.ctvbqs48t.8.
  23. Heald, D., Wright, I. (2019). The UK’s Exit Charge from the EU: Insights from Modes of Accounting. Abacus, 55(3), 557–581. Retrieved December 1, 2020, from http://dx.doi.org/10.1111/abac.12166.
  24. Howley, P., Waqas, M. (2020). National Identity and Brexit. Leeds University Business School Working Paper. Retrieved December 1, 2020, from http://dx.doi.org/10.2139/ssrn.3464210.
  25. IASPLUS.COM. (2019). UK endorsement of IFRSs post EU-exit. Retrieved March 3, 2020, from https://www.iasplus.com/en/news/2019/10/ifass-brexit 01/10/2019.
  26. ICAEW. Institute of Chartered Accountants in England and Wales. Retrieved March 3, 2020, from https://en.wikipedia.org/wiki/Institute of Chartered Accountants in England and Wales.
  27. ICAEW.COM. (2019). Will ARGA restore trust in audit? Retrieved September 6, 2019, from https://www.icaew.com/technical/audit-and-assurance/inquiry-into-audit/commentary-on-audit-reviews/will-arga-restore-trust-in-audit 06/09/2019.
  28. ICAEW.COM. (2020). The impact of Brexit on financial reporting. Retrieved March 3, 2020, from https://www.icaew.com/technical/financial-reporting/brexit-implications-for-financial-reporting.
  29. IFRS.ORG. (2020). IFRS Foundation Monitoring Board. Retrieved March 3, 2020, from https://www.ifrs.org/groups/ifrs-foundation-monitoring-board.
  30. Inglehart, R. F., Norris, P. (2016). Trump, Brexit, and the Rise of Populism: Economic Have-Nots and Cultural Backlash. HKS Working Paper, No. RWP16-026. Retrieved March 3, 2020, from http://dx.doi.org/10.2139/ssrn.2818659.
  31. Kean, F. (2019). Does ARGA (the new UK accounting regulator) spell trouble for directors? WTW-blog post. Retrieved March 3, 2020, from https://www.linkedin.com/pulse/does-arga-new-uk-accounting-regulator-spell-trouble-directors-kean.
  32. Kuznechikova, O. (2018). Brexit consequences for international business structures. Bulletin of IFRS, №7. Retrieved March 3, 2020, from Msfz.ligazakon.ua/ua/magazine article/FZ001584 [Ukrainian].
  33. LEGISLATION.GOV.UA. (2019). The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019. Retrieved March 3, 2020, from http://www.legislation.gov.uk/ukdsi/2019/9780111179826/memorandum/contents.
  34. Lehmann, M., Zetzsche, D. A. (2016). Brexit and the Consequences for Commercial and Financial Relations between the EU and the UK. 27 European Business Law Review, 999–1002. Retrieved March 3, 2020, from http://dx.doi.org/10.2139/ssrn.2841333.
  35. Letter DBEIS of UK. (2020). Information of the transition period for auditors and firms. Retrieved March 3, 2020, from https://www.frc.org.uk/getattachment/0d9fcf2c-887d-438c-85e6-7d05ade895ab/AUDIT-IP-COMMUNICATION-2020-Final.pdf.
  36. Merigó, J. M., Yang, J.-B. (2017). Accounting Research: A Bibliometric Analysis. Australian Accounting Review, 27(1), 71–100. Retrieved March 3, 2020, from https://doi.org/10.1111/auar.12109.
  37. Meyenburg, I. (2022). “Brexit Means Brexit!”: Investigating the Production of Social Phenomena in Political Discourses. Symbolic Interaction, 45, 570–595. Retrieved March 17, 2023, from https://doi.org/10.1002/symb.615.
  38. Nunez-Ferrer, J., Rinaldi, D. (2016). The Impact of Brexit on the EU Budget: A Non-Catastrophic Event. CEPS Policy Brief, No. 347. Retrieved March 3, 2020, from https://ssrn.com/abstract=2859407.
  39. Oestriecher, K., Beasley, M. (2018). The Current Environment and Implications for Audit Planning. In Annual Update for Accountants and Auditors. Retrieved March 17, 2023, from https://doi.org/10.1002/9781119511427.ch6.
  40. RBC.UA. Johnson signed a Brexit agreement on 24.01.2020. Ukraine. Retrieved March 3, 2020, from https://www.rbc.ua/ukr/news/dzhonson-podpisal-soglashenie-brexit-157988-9734.html [Ukrainian].
  41. Regulation EU No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards. Retrieved March 3, 2020, from https://eur-lex.europa.eu/legal-content/en/ALL/?uri=CELEX%3A32002R1606.
  42. Ringe, W. (2018). The Irrelevance of Brexit for the European Financial Market. Eur Bus Org Law Rev, 19, 1–34. Retrieved March 3, 2020, from https://doi.org/10.1007/s40804-018-0106-6.
  43. Saunders, M., Lewis, P., Thornhill, A. (2012). Research Methods for Business Students (6th edition). London: Pearson Education Limited.
  44. Schaefer, H.-B. and Kämmerer, J. (2020). At Brexit Crossroads: Autonomy and Growth as Alternatives? Brexit: Legal and Economic Aspects of a Political Divorce, Forthcoming. Retrieved March 3, 2020, from https://ssrn.com/abstract=3744705.
  45. Seidler, L. J. (1967). International accounting – the ultimate theory course. Accounting Review, 42, 4, pp. 775–81.
  46. Strobel, C. D. (2017). Some Changes in International Tax. Journal Corporate Accounting Finance, 28, 90–92. Retrieved March 17, 2023, from https://doi.org/10.1002/jcaf.22254.
  47. Trueblood, L. (2020). Brexit and Two Roles for Referendums in the United Kingdom. The Limits and Legitimacy of Referendums (OUP 2020). Retrieved March 3, 2020, from https://doi.org/10.4324/9781003073864-27.
  48. Wiley Online Library. (n.d.). Retrieved March 17, 2023, from https://onlinelibrary.wiley.com.
  49. Wu, C. (2020). Brexit in the Eyes of East: How will it Reshape EU/UK Trade Relations with East Asia? European Foreign Affairs Review, 25(3), 357–378. https://doi.org/10.546-48/eerr2020028.
DOI: https://doi.org/10.2478/danb-2023-0001 | Journal eISSN: 1804-8285 | Journal ISSN: 1804-6746
Language: English
Page range: 1 - 25
Published on: Apr 10, 2023
Published by: European Association Comenius - EACO
In partnership with: Paradigm Publishing Services
Publication frequency: 4 issues per year

© 2023 Liudmyla Shkulipa, published by European Association Comenius - EACO
This work is licensed under the Creative Commons Attribution 4.0 License.