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Content
September 2024, Volume 21, Issue 3
- 239-245 Accounting in Europe – 20 Years on
by Paul Andre & Andrei Filip & Araceli Mora - 246-272 Twenty Years of Accounting in Europe: A Bibliometric Analysis
by Michail Nerantzidis & Stylianos Efstratios Vatis - 273-298 Emerging Chinese status in international accounting standard setting: A social network analysis of the International Accounting Standards Board
by Shulin Chen - 299-319 Kinked accounting? Small loss avoidance in Europe and (not) the US
by Patrick Chardonnens & Martin Wallmeier - 320-355 An Overview of Corporate Sustainability Reporting Legislation in the European Union
by Katrin Hummel & Dominik Jobst - 356-387 The International Standards on Auditing and the Accuracy of Auditors’ Going Concern Disclosures: Evidence for Private Firms in a Low Litigious Environment
by Marie-Laure Vandenhaute & Diane Breesch & Benjamin Kinnart
May 2024, Volume 21, Issue 2
- 123-133 What exactly do we mean by audit quality?
by Jere R. Francis - 134-153 Auditors’ perceptions of alternative performance measures – alternative truths and professional skepticism
by Antti Rautiainen & Jani Saastamoinen & Kati Pajunen - 154-175 Classification and Measurement under IFRS 9: A Commentary and Suggestions for Future Research
by Erlend Kvaal & Edgar Löw & Zoltán Novotny-Farkas & Argyro Panaretou & Annelies Renders & Peter Sampers - 176-211 Value Relevance Research in Accounting and Reporting Domains: A Bibliometric Analysis
by Giuseppe Nicolò & Serena Santis & Alberto Incollingo & Paolo Tartaglia Polcini - 212-238 A research note on earnings quality of private SMEs: the impact of IFRS adoption and Big Four auditor presence
by Yu-Lin Hsu & Ya-Chih Yang & Shih-Bin Wu
January 2024, Volume 21, Issue 1
- 1-13 Sustainability Reporting: A Financial Reporting Perspective
by Alfred Wagenhofer - 14-43 Auditors’ Carbon Risk Consideration under the EU Emission Trading System
by Isabell Keller & Brigitte Eierle & Sven Hartlieb - 44-67 The effect of mandatory extraction payment disclosures on corporate tax avoidance: evidence from the United Kingdom
by Sameh Kobbi-Fakhfakh & Fatma Driss - 68-100 Small and Medium-Sized Accounting Practices (SMPs): Explaining Financial Performance based on Human Capital and Organisational Resources
by Frederik Verplancke & Stefanie De Bruyckere & Patricia Everaert & Carine Coppens & EVA BLONDEEL - 101-121 Does mandatory recognition of derivatives and hedging activities influence investors’ uncertainty and diversity of opinion? The moderating role of product market competition
by Abiot Tessema
September 2023, Volume 20, Issue 3
- 273-280 A Commentary on Who ‘Owns’ the University Accounting Curriculum?: And on Why That ‘Ownership’ Matters
by Willem Buijink - 281-303 Executive communication with stakeholders on sustainability: the case of Poland
by Karol Marek Klimczak & Dominika Hadro & Marcel Meyer - 304-338 Reconciling Competing Reporting Objectives Through Deferred Tax Accounts: Evidence on Private Italian Firms
by Alessandro Mura - 339-369 Family identification and earnings management in listed firms
by Cédric Poretti & Tiphaine Jérôme & Carl Brousseau - 370-392 International Accounting Convergence and Divergence: Towards a Framework for Understanding De Jure Adoption of IFRS
by Maria Bengtsson & Daniela Argento
May 2023, Volume 20, Issue 2
- 139-165 Sustainability Reporting: Is Convergence Possible?
by Hervé Stolowy & Luc Paugam - 166-193 The Italian depreciation suspension policy during the COVID-19 pandemic: consequences on private firms’ borrowing capacity
by Marco Maria Mattei & Matteo Merlo & Eleonora Monaco - 194-224 The Value Relevance of Accounting Numbers in Presence of the Equity Method Before and After IFRS 11: Evidence from France
by Frédéric Pourtier & Frédérique Bardinet-Evraert & Veronique Darmendrail - 225-243 Arm's Length Principle vs. Formulary Apportionment in BEPS Action 13: Stakeholders’ Perspectives
by Zakir Akhand & Amin Mawani - 244-271 Audit in Europe – A Comparison of Access Requirements into the Audit Profession Across the European Union
by Philipp Jahn & Thomas Loy
January 2023, Volume 20, Issue 1
- 1-36 Blockholder Heterogeneity and Audit Fees: Does Private Information Matter?
by Raúl Barroso & Chiraz Ben Ali & Cédric Lesage & Daniel Oyon - 37-63 Disclosure of Information and Transparency in Public-private Partnerships: a Comparative Study Between Portugal and the UK
by Luís Cracel Viana & José António C. Moreira & Paulo Alves - 64-90 Revisiting Constituents’ Reflections on the Incorporation of Day-one Losses into IFRS 9
by Selina Orthaus & Daniel Rugilo - 91-119 Corporate Sustainability Reporting in Europe: A Scoping Review
by Tami Dinh & Anna Husmann & Gaia Melloni - 120-138 Multiple Capitals Disclosure in European Companies’ Integrated Reports: The Role of Organisational Complexity
by Abubakar Ahmed & Mutalib Anifowose & Suleiman Salami & Nuhu Abubakar
September 2022, Volume 19, Issue 3
- 363-396 Capitalising or Expensing Development Costs? – Mixed Methods Evidence on the Determinants and Motives of the Accounting Policy in the context of UK Private Companies
by Annika Brasch & Brigitte Eierle & Robin Jarvis - 397-422 Determinants of Accounts Level and Entity Level Key Audit Matters: Further Evidence
by Md Khokan Bepari & Abu Taher Mollik & Shamsun Nahar & Mohammad Nazrul Islam - 423-448 In Search of a Wider Corporate Reporting Framework: A Critical Evaluation of the International Integrated Reporting Framework
by Neelam Setia & Subhash Abhayawansa & Mahesh Joshi
May 2022, Volume 19, Issue 2
- 255-286 US comment Letter Writing to the IASB and Evolving SEC Views on the Use of IFRS
by Robert K. Larson & Mark Myring & Raf Orens - 287-310 IFRS 16 Incremental Borrowing Rate: Comparability Issues and a Methodology Proposal for Loss Given Default Adjustment
by David Delgado-Vaquero & Jose Morales-Diaz & Constancio Zamora-Ramírez - 311-331 Innovative Information Technology in Auditing: Auditors’ Perceptions of Future Importance and Current Auditor Expertise
by Cristiano Feliciano & Reiner Quick - 332-361 The Comparability of Non-Financial Information: An Exploration of the Impact of the Non-Financial Reporting Directive (NFRD, 2014/95/EU)
by Ries Breijer & René P. Orij
January 2022, Volume 19, Issue 1
- 1-6 The Future of Corporate Reporting
by Charles H. Cho & Peter Kajüter & Riccardo Stacchezzini - 7-47 Narrative Reporting: State of the Art and Future Challenges
by Giovanna Michelon & Grzegorz Trojanowski & Ruth Sealy - 48-77 Board of Directors and Corporate Social Reporting: A Systematic Literature Network Analysis
by Giovanna Afeltra & Alireza Alerasoul & Berto Usman - 78-109 Non-Financial Disclosure and Corporate Financial Performance Under Directive 2014/95/EU: Evidence from Italian Listed Companies
by Marisa Agostini & Ericka Costa & Blerita Korca - 110-151 The Predictors of Non-Financial Reporting Quality in Romanian State-Owned Enterprises
by Voicu-Dan Dragomir & Madalina Dumitru & Liliana Feleaga - 152-189 Disclosure on the Sustainable Development Goals – Evidence from Europe
by Katrin Hummel & Manuel Szekely - 190-225 The Effect of Business Strategy on Risk Disclosure
by Véronique Weber & Anke Müßig - 226-253 Climate Change Risk Disclosure in Europe: The Role of Cultural-Cognitive, Regulative, and Normative Factors
by Silvia Panfilo & Joanna Krasodomska
September 2021, Volume 18, Issue 3
- 275-294 Convergence in Motion: A Review of Fair Value Levels’ Relevance
by Andrei Filip & Ahmad Hammami & Zhongwei Huang & Anne Jeny & Michel Magnan & Rucsandra Moldovan - 295-324 Start-up Firms and Discretion Over Deferment of Disclosure: An ex Ante and an ex Post Perspective
by Vasileios Zisis - 325-352 Exploring the Going Concern Statement, Readability and Length Cues as Indicators of Distress at Italian Companies
by Cristina Gianfelici & Nourhene Benyoussef & Giuseppe Savioli - 353-377 From voluntary to mandatory non-financial disclosure following Directive 2014/95/EU: an Italian case study
by Blerita Korca & Ericka Costa & Federica Farneti - 378-406 Do Risk Disclosures Matter for Bank Performance? A Moderating Effect of Risk Committee
by Shamsun Nahar & Mosammet Asma Jahan - 407-418 On Translating Goodwill
by Christopher Nobes
May 2021, Volume 18, Issue 2
- 143-165 Management Reports of Dutch Companies: Their Availability and Compliance with Legal Disclosure Requirements
by Ruud G. A. Vergoossen & Ferdy van Beest - 166-195 Did the International Financial Reporting Standards Increase the Audit Expectation Gap? An Exploratory Study
by Pierre Astolfi - 196-217 The Value Relevance of Fair Value Levels: Time Trends under IFRS and U.S. GAAP
by Andrei Filip & Ahmad Hammami & Zhongwei Huang & Anne Jeny & Michel Magnan & Rucsandra Moldovan - 218-248 What motives shape the initial accounting for goodwill under IFRS 3 in a setting dominated by controlling owners?
by Peter Frii & Mattias Hamberg - 249-273 Auditor’s Reporting in the Dutch Market of Public Interest Entities: Exploring New Developments in a Diverse Market
by Jan Woudenberg & Lisette van der Hel – van Dijk & Robert Kamerling
January 2021, Volume 18, Issue 1
- 1-25 The Quest for Audit Quality in the Public Sector
by Josette Caruana & Magdalena Kowalczyk - 26-42 Prudence and Directive 34 – Reality and Rhetoric in Accounting Regulation
by David Alexander & Roberta Fasiello - 43-74 Accounting Standards for European Non-profits. Reasons and Barriers for a Harmonisation Process
by Francisco J. Lopez-Arceiz & Ana J. Bellostas & Jose M. Moneva - 75-101 Cost and Informativeness of Regulatory Reports: Evidence from the UK
by Shuai Yuan - 102-142 Alternative Performance Measures: Determinants of Disclosure Quality – Evidence from Germany
by Stephanie Jana & Kevin McMeeking
September 2020, Volume 17, Issue 3
- 239-242 Special Issue on Accounting and Politics
by Begoña Giner & Ann Jorissen - 243-263 International Accounting Standard Setting and Geopolitics
by Kees Camfferman - 264-302 Legitimacy of Private Accounting Standard Setters: Literature Review and Suggestions for Future Research
by Masatsugu Sanada - 303-313 Accounting and Politics in Europe: Influencing the Standard
by Peter Walton - 314-333 The Evolution of the European Public Good Assessment in the EU Endorsement Process of IFRS
by Christopher Hossfeld & Yvonne Muller-Lagarde & Lionel Zevounou - 334-366 The use of Public Interest Arguments in the European Accounting Field
by Costanza Di Fabio - 367-387 IFRS in National Regulatory Space: Insights from Sweden
by Berit Hartmann & Jan Marton & Josefin Andersson Sols
July 2020, Volume 17, Issue 2
- 105-128 The Effects of Key Audit Matters on the Auditor’s Report’s Communicative Value: Experimental Evidence from Investment Professionals and Non-professional Investors
by Annette Köhler & Nicole Ratzinger-Sakel & Jochen Theis - 129-157 The Value Relevance of Risk Disclosure: An Analysis of the Banking Sector
by Begoña Giner & Alessandra Allini & Annamaria Zampella - 158-182 Comparability in IPSASs: Lessons to be Learned for the European Standards
by Giorgia Mattei & Susana Jorge & Fabio Giulio Grandis - 183-203 Splitting Accountability Hairs: Anomalies in the Adaptation of IFRS for SMEs in the UK and Ireland
by Imam Arafat & Theresa Dunne & Ahmed Hassan Ahmed - 204-237 Hedge Accounting and its Consequences on Portfolio Earnings – A Simulation Study
by Viktoria Müller
January 2020, Volume 17, Issue 1
- 1-32 On the ‘Disclosure Initiative – Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View
by Cristina Abad & Elisabetta Barone & Benita M. Gullkvist & Niclas Hellman & Ana Marques & Jan Marton & Stephani Mason & Ricardo Luiz Menezes Silva & Ana Morais & Soledad Moya Gutierrez & Alberto Quagli & Anna Vysotskaya - 33-51 The Return of Stewardship, Reliability and Prudence – A Commentary on the IASB’s New Conceptual Framework
by Christoph Pelger - 52-77 Intensive Board Monitoring, Investor Protection and Segment Disclosure Quality: Evidence from EU
by Sameh Kobbi-Fakhfakh & Ridha Mohamed Shabou & Benoît Pigé - 78-103 On the Relationship between Audit Tenure and Fees Paid to the Audit Firm and Audit Quality
by Josep Garcia-Blandon & Josep Maria Argiles & Diego Ravenda
September 2019, Volume 16, Issue 3
- 237-255 Fair Value Accounting: The Eternal Debate – AinE EAA Symposium, May 2018
by Araceli Mora & Anne McGeachin & Mary E. Barth & Richard Barker & Alfred Wagenhofer & Peter Joos - 256-289 The Conceptual Framework – A ‘Long and Winding Road’ …
by Ian Dennis - 290-312 The Role of Existing Regulation and Discretion in Harmonising Non-Financial Disclosure
by Selena Aureli & Elisabetta Magnaghi & Federica Salvatori - 313-339 Has IFRS Enhanced Accounting Uniformity?
by Gianfranco Siciliano - 340-359 Reporting Comprehensive Income: The Incoherencies of the IASB System and the Possible Contribution of Economia Aziendale
by David Alexander & Clelia Fiondella & Marco Maffei & Rosanna Spanò
May 2019, Volume 16, Issue 2
- 143-145 ‘The Challenging Task of Developing European Public Sector Accounting Standards’
by Susana Jorge & Josette Caruana & Eugenio Caperchione - 146-176 The Development of EPSAS: Contributions from the Literature
by Josette Caruana & Giovanna Dabbicco & Susana Jorge & Maria Antónia Jesus - 177-194 Participation in the Process of Setting Public Sector Accounting Standards: the Case of IPSASB
by Linda A. Kidwell & Suzanne Lowensohn - 195-218 The Quest for a Primary EPSAS Purpose – Insights from Literature and Conceptual Frameworks
by Bianca Mann & Peter C. Lorson & Lasse Oulasvirta & Ellen Haustein - 219-235 Setting International Public-Sector Accounting Standards: Does ‘Public’ Matter? The Case of Revenue from Non-Exchange Transactions
by Marco Bisogno & Caroline Aggestam Pontoppidan & Ron Hodges & Francesca Manes-Rossi
January 2019, Volume 16, Issue 1
- 1-43 Inside the Black Box of IASB Standard Setting: Evidence from Board Meeting Audio Playbacks on the Amendment of IAS 19 (2011)
by Malte Klein & Rolf Uwe Fülbier - 44-81 Formal Participation in the EFRAG’s Consultation Processes: The Role of European National Standard-Setters
by Martin Gäumann & Michael Dobler - 82-105 Firm Disclosures about Enforcement Reviews
by Jörg-Markus Hitz & Henning Schnack - 106-138 The Differential Impact of IFRS Adoption on Aspects of Seasoned Equity Offerings in the UK and France
by Mostafa Harakeh & Edward Lee & Martin Walker - 139-142 Forging Accounting Principles in Five Countries – A History and Analysis of Trends
by José Moreira
September 2018, Volume 15, Issue 3
- 323-346 The Need to Provide Internationally Comparable Accounting Information and the Application of IFRS: Empirical Evidence from German Private Firms
by Brigitte Eierle & David Shirkhani & Christiane Helduser - 347-373 Disclosure Practices by Family Firms: Evidence from Swedish Publicly Listed Firms
by Derya Vural - 374-401 What is a Conceptual Framework for Financial Reporting?
by Ian Dennis - 402-422 Do Macro-economic Crises Determine Accounting Value Relevance?
by F. Ayzer Bilgic & Sandra Ho & Allan Hodgson & Zhengling Xiong - 423-426 Essays in Honor of Professor Jacques Richard: IFRS in a Global World – International and Critical Perspectives on Accounting
by Ana Zorio-Grima - 426-429 The Role of the State and Accounting Transparency – IFRS Implementation in Developing Countries
by Alexandra Fontes
May 2018, Volume 15, Issue 2
- 153-166 Gaps in the IFRS Conceptual Framework
by Richard Barker & Alan Teixeira - 167-192 Articulation, Profit or Loss and OCI in the IASB Conceptual Framework: Different Shades of Clean (or Dirty) Surplus
by Carien van Mourik & Yuko Katsuo Asami - 193-199 Discussion of Barker and Teixeira ([2018]. Gaps in the IFRS Conceptual Framework. Accounting in Europe, 15) and Van Mourik and Katsuo ([2018]. Profit or loss in the IASB Conceptual Framework. Accounting in Europe, 15)
by Peter Walton - 200-230 Making Deferred Taxes Relevant
by Arjan Brouwer & Ewout Naarding - 231-241 Discussion of ‘Making Deferred Taxes Relevant’
by Erlend Kvaal - 242-321 Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve?
by Niclas Hellman & Jordi Carenys & Soledad Moya Gutierrez
January 2018, Volume 15, Issue 1
- 1-32 The European IFRS Endorsement Process – in Search of a Single Voice
by Carien Van Mourik & Peter Walton - 33-54 Responsiveness of Auditors to the Audit Risk Standards: Unique Evidence from Big 4 Audit Firms
by Lasse Niemi & W. Robert Knechel & Hannu Ojala & Jill Collis - 55-80 Joint Audits: Does the Allocation of Audit Work Affect Audit Quality and Audit Fees?
by Marcel Haak & Michelle Muraz & Roland Zieseniß - 81-104 Voluntary Auditing: A Synthesis of the Literature
by Elina Haapamäki - 105-133 The Impact of IFRS 16 on Key Financial Ratios: A New Methodological Approach
by José Morales-Díaz & Constancio Zamora-Ramírez - 134-147 A Note on the Proprietary and Entity Perspectives in Financial Statements: The Implications for two Current Controversial Issues
by Martin Schmidt - 148-149 Brand Valuation
by Franck Missonier-Piera - 149-151 The Routledge Companion to Qualitative Accounting Research Methods
by Massimo Sargiacomo
September 2017, Volume 14, Issue 3
- 1-1 Editorial Board
by The Editors - 249-260 Corporate Reporting in Central and Eastern Europe: Issues, Challenges and Research Opportunities
by Nadia Albu & Cătălin Nicolae Albu & Andrei Filip - 261-278 Layering of IFRS and Dual Institutionality of Accounting Standards in Belarus
by David Alexander & Anna Alon - 279-304 Corporate Reporting Practices in Poland and Romania – An Ex-ante Study to the New Non-financial Reporting European Directive
by Mădălina Dumitru & Justyna Dyduch & Raluca-Gina Gușe & Joanna Krasodomska - 305-330 Impression Management in Letters to Shareholders: Evidence from Poland
by Dominika Hadro & Karol Marek Klimczak & Marek Pauka - 331-357 The Impact of IFRS Adoption on Foreign Direct Investments: Insights for Emerging Countries
by Camelia Iuliana Lungu & Chirața Caraiani & Cornelia Dascălu - 358-387 Accounting Quality in Private Firms During the Transition Towards International Standards
by Aljosa Valentincic & Ales Novak & Urska Kosi - 388-406 Voluntary Disclosure of Sales and the Extent of Trade Credit in Small Private Companies
by Stefanie Ceustermans & Diane Breesch & Joël Branson - 407-429 The Term ‘Non-financial Information’ – A Semantic Analysis of a Key Feature of Current and Future Corporate Reporting
by Axel Haller & Michael Link & Tobias Groß - 430-433 Accounting, Capitalism and the Revealed Religions – A Study of Christianity, Judaism and Islam
by Tânia Menezes Montenegro
May 2017, Volume 14, Issue 1-2
- 1-12 The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from European Countries
by Paul André - 13-28 The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Austria and Germany
by Rolf Uwe Fülbier & Christoph Pelger & Evamaria Kuntner & Marcus Bravidor - 29-39 The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Belgium
by Ann Jorissen - 40-48 The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Croatia
by Slavko Šodan & Željana Aljinović Barać - 49-55 The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence on Cyprus
by Irene Karamanou & Anastasia Kopita & Lina Lemessiou - 56-66 The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from the Czech Republic
by Irena Jindrichovska & Dana Kubickova - 67-79 The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Denmark
by Frank Thinggaard - 80-87 The Role and Current Status of IFRS in the Completion of the National Accounting Rules – Evidence from Estonia
by Lehte Alver & Jaan Alver - 88-93 The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Finland
by Henry Jarva & Hanna Silvola - 94-101 The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from France
by Anne Le Manh - 102-112 The Role and Current Status of IFRS in the Completion of National Rules – Evidence from Greece
by Ioannis Tsalavoutas - 113-120 The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Ireland
by Collette E. Kirwan & Aileen Pierce - 121-130 The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Italy
by Roberto Di Pietra - 131-136 Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Malta
by Monique Micallef - 137-149 The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from the Netherlands
by Arjan Brouwer & Martin Hoogendoorn - 150-157 The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Norway
by Erlend Kvaal - 158-163 The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Poland
by Karol Marek Klimczak & Joanna Krasodomska - 164-176 The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Portugal
by Helena Isidro & Cláudio Pais - 177-186 The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Romania
by Cătălin Nicolae Albu & Nadia Albu - 187-198 The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Slovenia
by Aleš Novak & Aljoša Valentinčič - 199-206 The Role and the Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Spain
by Araceli Mora - 207-216 The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Sweden
by Jan Marton - 217-225 The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Switzerland
by Bernard Raffournier - 226-234 The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Turkey
by Can Öztürk - 235-247 The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from the UK
by Jill Collis & Robin Jarvis & Len Skerratt
September 2016, Volume 13, Issue 3
- 1-1 Editorial Board
by The Editors - 307-327 Do Goodwill Impairments by European Firms Provide Useful Information to Investors?
by Alain Schatt & Leonidas Doukakis & Corinne Bessieux-Ollier & Elisabeth Walliser - 329-352 Examining the Patterns of Goodwill Impairments in Europe and the US
by Paul André & Andrei Filip & Luc Paugam - 353-379 Insights on CFOs’ Perceptions about Impairment Testing Under IAS 36
by Francesco Mazzi & Giovanni Liberatore & Ioannis Tsalavoutas - 381-403 Lobbying and Audit Regulation in the EU
by Marius Gros & Daniel Worret - 405-424 Audit Partner Tenure and Independence in a Low Litigation Risk Setting
by Josep Garcia-Blandon & Josep M. Argilés-Bosch - 425-427 Public Sector Accounting and Auditing in Europe. The Challenge of Harmonization
by Vicente Condor - 428-430 Confidence games: lawyers, accountants, and the tax shelter industry
by David Alexander
May 2016, Volume 13, Issue 2
- 129-168 Interpreting the European Union’s IFRS Endorsement Criteria: The Case of IFRS 9
by Jannis Bischof & Holger Daske - 169-196 Impairments of Greek Government Bonds under IAS 39 and IFRS 9: A Case Study
by Günther Gebhardt - 197-227 The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability
by Zoltán Novotny-Farkas - 229-267 Expected-loss-based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 2009–2016
by Noor Hashim & Weijia Li & John O’Hanlon - 269-283 What Is the Way Forward for IASB’s Research Programme under the Evidence-Supported Approach? Some Analyses and Comments Based on the 2015 Agenda Consultation
by Jacqueline Birt & Niclas Hellman & Ann Jorissen & Stephani Mason & Mari Paananen - 285-294 On the ‘ EAA’s Financial Reporting Standards Committee’s View
by Begoña Giner & Niclas Hellman & Ann Jorissen & Alberto Quagli & Amine Taleb - 295-303 Comments by the European Accounting Association on the International Accounting Education Standards Board Consultation Paper ‘Meeting Future Expectations of Professional Competence: A Consultation on the IAESB’s Future Strategy and Priorities’
by Mara Cameran & Domenico Campa - 305-306 American Accountants and their Contributions to Accounting Thought, 1900–1930
by C. Richard Baker
April 2016, Volume 13, Issue 1
- 1-19 Ownership Structure and Accounting Method Choice: A Study of European Real Estate Companies
by Juha Mäki & Antonio Somoza-Lopez & Stefan Sundgren - 21-42 Causes and Consequences of Improvements in the Information Environment for Swedish Small and Mid-Sized Firms
by Mari Paananen & Annelies Renders & Marita Blomkvist - 43-64 The temporal nature of legitimation: the case of IFRS8
by Louise Crawford & Christine Helliar & David Power - 65-79 Does Ethical Culture in Audit Firms Support Auditor Objectivity?
by Jan Svanberg & Peter Öhman - 81-102 The HM ‘Treasure's Island’: The Application of Accruals-based Accounting Standards in the UK Government
by Yuri Biondi - 103-120 Comparing Professions in UK and German-Speaking Management Accounting
by Rafael Heinzelmann - 121-123 Aiming for Global Accounting Standards -- The International Accounting Standards Board 2001--2011
by Peter Walton - 123-127 The FASB -- The People, the Process, and the Politics (Fifth Edition)
by Marta S. Guerreiro
December 2015, Volume 12, Issue 2
- 135-151 IFRS in Europe -- An Observer's Perspective of the Next 10 Years
by Peter Walton - 153-170 IFRS Ten Years on: Has the IASB Imposed Extensive Use of Fair Value? Has the EU Learnt to Love IFRS? And Does the Use of Fair Value make IFRS Illegal in the EU?
by Christopher Nobes - 171-186 Public Policy and Accounting Research: What Is to Be Done?
by Brian Singleton-Green - 187-196 Financial Reporting in Europe: Future Challenges
by David Cairns - 197-221 The Challenges Faced by Reporting Entities on Their Transition to International Financial Reporting Standards: A Qualitative Study
by Lisa Weaver & Margaret Woods - 223-232 Extending the Classification of European Countries by their IFRS Practices: A Research Note
by Isabel Costa Lourenço & Raquel Sarquis & Manuel Castelo Branco & Cláudio Pais - 233-234 Corporate Governance and Initial Public Offerings: An International Perspective
by Andreas Charitou
June 2015, Volume 12, Issue 1
- 1-35 The Emergence of the 'Incurred-Loss' Model for Credit Losses in IAS 39
by Kees Camfferman - 37-60 Segment Reporting: Is IFRS 8 Really Better?
by Mark Aleksanyan & Jo Danbolt - 61-86 Restricting Non-Audit Services in Europe - The Potential (Lack of) Impact of a Blacklist and a Fee Cap on Auditor Independence and Audit Quality
by Nicole V.S. Ratzinger-Sakel & Martin W. Schönberger - 87-105 Assurance of Sustainability Information: A Study of Media Pressure
by Claire Gillet-Monjarret - 107-125 Are We Lost in Translation? The Impact of Using Translated IFRS on Decision-Making
by Gero Holthoff & Florian Hoos & Barbara E. Weissenberger - 127-133 The Nature of Accounting Regulation
by Roberto Di Pietra
December 2014, Volume 11, Issue 2
- 145-147 Towards a New Conceptual Framework: Here We Go Again!
by Paul André - 149-184 Response of the EAA Financial Reporting Standards Committee to the IASB Discussion Paper A Review of the Conceptual Framework for Financial Reporting
by Richard Barker & Andrew Lennard & Christopher Nobes & Marco Trombetta & Peter Walton - 185-209 Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers
by Stefano Cascino & Mark Clatworthy & Beatriz García Osma & Joachim Gassen & Shahed Imam & Thomas Jeanjean - 211-217 Reliability Makes Accounting Relevant: A Comment on the IASB Conceptual Framework Project
by Andrew M. Bauer & Patricia C. O'Brien & Umar Saeed - 219-233 The Equity Theories and the IASB Conceptual Framework
by Carien van Mourik - 235-257 Does the New Conceptual Framework Provide Adequate Concepts for Reporting Relevant Information about Performance?
by Arjan Brouwer & Arshia Faramarzi & Martin Hoogendoorn - 259-271 Towards a New Conceptual Framework: Presentations at the Accounting in Europe and European Accounting Association Financial Reporting Standards Committee Symposium
by Mario Abela & Richard Barker & Rasmus Sommer & Alan Teixeira & Paul André - 273-277 The Routledge Companion to Accounting, Reporting and Regulation
by Antti Miihkinen
June 2014, Volume 11, Issue 1
- 1-3 A New Team
by Paul André - 5-12 The International Accounting Standards Board and Evidence-Informed Standard-Setting
by Alan Teixeira - 13-33 'Old Hens Make the Best Soup': Accounting for the Earning Process and the IASB/FASB Attempts to Reform Revenue Recognition Accounting Standards
by Yuri Biondi & Eiko Tsujiyama & Jonathan Glover & Nicole T. Jenkins & Bjorn Jorgensen & John Lacey & Richard Macve - 35-54 Lease Accounting: A Review of Recent Literature
by Elisabetta Barone & Jacqueline Birt & Soledad Moya - 55-57 The IASB and FASB Stumble over the Annuity Method of Depreciation
by Stephen Zeff - 59-87 Is Comprehensive Income Value Relevant and Does Location Matter? A European Study
by Alessandro Mechelli & Riccardo Cimini