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Content
June 2014, Volume 11, Issue 1
- 89-112 Determinants of Corporate Participation in the IFRS 4 (Insurance Contracts) Replacement Process
by Urska Kosi & Antonia Reither - 113-137 Post-Implementation Reviews for IASB and FASB Standards: A Comparison of the Process and Findings for the Operating Segments Standards
by Rucsandra Moldovan - 139-141 Financial Statement Fraud Casebook: Baking the Ledgers and Cooking the Books
by Mark A. Clatworthy - 141-144 Accounting and Order
by Lino Cinquini
November 2013, Volume 10, Issue 2
- 163-173 Accounting in Europe -- 10 years on
by Peter Walton & Lisa Evans - 175-199 Joint Audit: Issues and Challenges for Researchers and Policy-Makers
by Nicole V. S. Ratzinger-Sakel & Sophie Audousset-Coulier & Jaana Kettunen & Cédric Lesage - 201-222 Equity and Liabilities -- A Discussion of IAS 32 and a Critique of the Classification
by Martin Schmidt - 223-239 Accounting for Carbon Emission Allowances in the European Union: In Search of Consistency
by Celeste M. Black - 241-273 International Variations in Tax Disclosures
by Erlend Kvaal & Christopher Nobes - 275-277 Reaching Key Financial Reporting Decisions: How Directors and Auditors Interact
by Mara Cameran - 277-279 A History of Management Accounting
by Alisdair Dobie - 279-282 Understanding Regulation: Theory, Strategy, and Practice
by Alice Rose Bryer
June 2013, Volume 10, Issue 1
- 1-26 Response of the EAA FRSC to the EFRAG/ANC/FRC Discussion Paper: Towards a Disclosure Framework for the Notes
by Richard Barker & Elisabetta Barone & Jacqueline Birt & Ann Gaeremynck & Anne Mcgeachin & Jan Marton & Rucsandra Moldovan - 27-41 Mandatory Audit Firm Rotation: A Review of Stakeholder Perspectives and Prior Research
by Corinna Ewelt-Knauer & Anna Gold & Christiane Pott - 43-70 Evolving Connections Between Tax and Financial Reporting in Italy
by Giovanna Gavana & Gabriele Guggiola & Anna Marenzi - 71-97 The EU Emissions Trading System under IFRS -- Towards a ‘True and Fair View’
by Madlen Haupt & Roland Ismer - 99-151 A Multi-Issue/Multi-Period Analysis of the Geographic Diversity of IASB Comment Letter Participation
by Robert K. Larson & Paul J. Herz - 153-156 Corporate Social Strategy
by M. Federica Izzo - 156-158 Corporate Governance of Non-Listed Companies
by Chris Mallin - 159-161 Corporate Responsibility
by Jieun Chung
December 2012, Volume 9, Issue 2
- 111-112 Editorial
by Lisa Evans - 113-125 The Effects of Accounting Standards -- A Comment
by Axel Haller & Christopher Nobes & David Cairns & Anja Hjelström & Soledad Moya & Michael Page & Peter Walton - 127-146 The Usefulness of Academic Research in Understanding the Effects of Accounting Standards
by Marco Trombetta & Alfred Wagenhofer & Peter Wysocki - 147-170 Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG
by Mario Abela & Araceli Mora - 171-190 What You Measure is What You Get: The Effects of Accounting Standards Effects Studies
by Christian Gross & Roland Königsgruber - 191-226 The Struggle for a Common Interim Reporting Frequency Regime in Europe
by Benedikt Link - 227-250 How Do Preparers Perceive Costs and Benefits of IFRS for SMEs? Empirical Evidence from the Netherlands
by Robin Litjens & Sanjay Bissessur & Henk Langendijk & Ruud Vergoossen
June 2012, Volume 9, Issue 1
- 1-15 The Legitimacy of the IASB
by Philippe Danjou & Peter Walton - 17-38 EC Green Paper Proposals and Audit Quality
by Reiner Quick - 39-59 Can Translations Achieve Comparability? The Case of Translating IFRSs into Swedish
by Jörgen Dahlgren & Sven-Arne Nilsson - 61-83 Choices in IFRS Adoption in Spain: Determinants and Consequences
by Angels Fitó & Francesc Gómez & Soledad Moya - 85-94 On the Definitions of Income and Revenue in IFRS
by Christopher Nobes - 95-110 Adoption and Benefits of Management Accounting Practices: An Inter-country Comparison
by Selcuk Yalcin
2011, Volume 8, Issue 2
- 1-1 Editorial Board
by The Editors - 127-128 Editorial
by Lisa Evans - 129-140 Time to Endorse the ISAs for European Use: The Emerging Markets' Perspective
by Metka Duhovnik - 141-154 Accounting Research and Accounting Policy: What Kind of Gap?
by Brian Rutherford - 155-184 Accounting Competencies and the Changing Role of Accountants in Emerging Economies: The Case of Romania
by Cătălin Albu & Nadia Albu & Robert Faff & Allan Hodgson - 185-209 Management Forecast Regulation and Practice in Germany – Firm and Auditor Perspectives
by Thorsten Knauer & Andreas Wömpener - 211-234 Corporate Lobbying in Private Accounting Standard Setting: Does the IASB have to Reckon with National Differences?
by Raf Orens & Ann Jorissen & Nadine Lybaert & Leo Van Der Tas - 235-256 Determinants of Voluntary Audit Committee Formation in a Two-Tier Board System of a Post-transitional Economy – The Case of Slovenia
by Maja Zaman Groff & Aljoša Valentinčič
June 2011, Volume 8, Issue 1
- 1-21 Accounting Regulation in Malta
by David Alexander & Monique Micallef - 23-47 International Accounting Standardisation: Is Politics Back?
by Alain Burlaud & Bernard Colasse - 49-67 Reclassification of Financial Assets under IAS 39: Impact on European Banks' Financial Statements
by Peter Fiechter - 69-88 Standards, Management Incentives and Accounting Practice -- Lessons from the IFRS Transition in Sweden
by Anja Hjelström & Walter Schuster - 89-123 Estimation of Tax Values Based on IFRS Information: An Analysis of German DAX30 and Austrian ATX Listed Companies
by Rebekka Kager & Deborah Schanz & Rainer Niemann - 125-126 ‘The Discount Rate of IAS 36’ -- A Reply to Kvaal ( AiE , Vol. 7, pp. 87--95, 2010)
by Sven Husmann & Martin Schmidt
December 2010, Volume 7, Issue 2
- 127-128 Editorial
by Peter Walton - 129-145 The Communication Gap: Why Doesn't Accounting Research Make a Greater Contribution to Debates on Accounting Policy?
by Brian Singleton-Green - 147-158 On the Definitions of Income, Expenses and Profit in IFRS
by Richard Barker - 159-189 Have IFRS Affected Earnings Management in the European Union?
by Susana Callao & José Ignacio Jarne - 191-211 The Equity Theories and Financial Reporting: An Analysis
by Carien van Mourik - 213-226 On Researching into the Use of IFRS by Private Entities in Europe
by Christopher Nobes
June 2010, Volume 7, Issue 1
- 1-1 Editorial
by Lisa Evans & Peter Walton - 3-13 Comment on the IASB Discussion Paper ‘Preliminary Views on Revenue Recognition in Contracts with Customers’
by Jan Marton & Alfred Wagenhofer - 15-35 The Development and Status of Enforcement in the European Union
by Axel Berger - 37-62 The European Union Endorsement Process for International Financial Reporting Standards: A Telos-Based Analysis
by David Alexander & Eva Eberhartinger - 63-86 Press Release Disclosure of ‘Pro Forma’ Earnings Metrics by Large German Corporations -- Empirical Evidence and Regulatory Recommendations
by Joerg-Markus Hitz - 87-95 The Discount Rate of IAS 36 -- A Comment
by Erlend Kvaal - 97-122 The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK
by Maria Gee & Axel Haller & Christopher Nobes - 123-125 A Comment on ‘Delegation’
by Stephen A. Zeff
December 2009, Volume 6, Issue 2
- 127-148 The Reform of the French Standard-Setting System: Its Peculiarities, Limits and Political Context
by Christian Hoarau - 149-166 Accountancy and Academic/Professional Inter-dependency (or Mutual Exclusivity?)
by Richard M. S. Wilson & Aileen Pierce & Mark Allison & Martin Hoogendoorn & Bohumil Kral & Kim Watty - 167-194 The Effects of IFRS 7 Adoption on Bank Disclosure in Europe
by Jannis Bischof - 195-230 Does Size Influence the Suitability of the IFRS for Small and Medium-Sized Entities? -- Empirical Evidence from Germany
by Brigitte Eierle & Axel Haller - 231-270 Accounting Harmonization and Compliance in Applying IASB Standards: An Empirical Survey about the First Time Adoption of IAS 7 by Italian Listed Groups
by Alessandro Mechelli - 271-282 Fair Value: Your Value or Mine? An Observation on the Ambiguity of the Fair Value Notion Illustrated by the Credit Crunch
by Martin Schmidt
June 2009, Volume 6, Issue 1
- 1-1 Editorial
by Peter Walton - 3-24 Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger
by Paul André & Anne Cazavan-Jeny & Wolfgang Dick & Chrystelle Richard & Peter Walton - 25-55 The Genesis of the 2007 Conseil National de la Comptabilit é: A Case of Institutional Isomorphism?
by Bernard Colasse & Christine Pochet - 57-80 Environmental Disclosure and the Cost of Equity: The French Case
by Frédérique Déjean & Isabelle Martinez - 81-106 CEOs' Reports about Internal Control: A Content Analysis
by Bernard Gumb & Christine Noël - 107-126 Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in Accounting Research
by Thomas Jeanjean & Carlos Ramirez
December 2008, Volume 5, Issue 2
- 63-69 Fair Value Accounting is the Wrong Scapegoat for this Crisis
by Nicolas Véron - 71-100 Accounting Conservatism under IFRS
by Niclas Hellman - 101-125 Deferred Shareholder Taxation -- Implementing a Neutral Business Tax in the European Union
by Deborah Knirsch & Rainer Niemann - 127-139 Actuarial Gains and Losses: the Choice of the Accounting Method
by Ana Isabel Morais
June 2008, Volume 5, Issue 1
- 1-13 European Accounting Research -- A Comment
by Peter Walton - 15-26 A Global Forum for Accountancy Debates1
by Caroline Aggestam-Pontoppidan - 27-47 Comment on the IASB's Exposure Draft ‘IFRS for Small and Medium-Sized Entities’1
by Roberto Di Pietra & Lisa Evans & Jérôme Chevy & Maurizio Cisi & Brigitte Eierle & Robin Jarvis - 49-62 The Discount Rate: A Note on IAS 36
by Sven Husmann & Martin Schmidt
December 2007, Volume 4, Issue 2
- 109-122 An Anatomy of an IFRIC Interpretation
by Michael Bradbury - 123-139 Convergence between US GAAP and IFRS: Acceptance of IFRS by the US Securities and Exchange Commission (SEC)
by Holger Erchinger & Winfried Melcher - 141-168 What if IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective
by Eva Eberhartinger & Margret Klostermann - 169-206 An Empirical Evaluation of the Costs of Harmonizing Romanian Accounting with International Regulations (EU Directives and IAS/IFRS)
by Ion Ionas¸cu & Mihaela Ionas¸cu & Lavinia Olimid & Daniela Artemisa Calu - 207-254 Constituent Participation and the IASB's International Financial Reporting Interpretations Committee
by Robert K. Larson
June 2007, Volume 4, Issue 1
- 1-49 Performance Measurement for Equity Analysis and Valuation1
by Stephen Cooper - 51-66 Stewardship and the Objectives of Financial Statements: A Comment on IASB's Preliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information 1
by Andrew Lennard - 67-78 The Impact of IAS/IFRS on Polish Accounting Regulations and their Practical Implementation in Poland
by Alicja Jaruga & Justyna Fijalkowska & Malgorzata Jaruga-Baranowska & Maciej Frendzel - 79-107 An Analysis of the Differences between IFRS and Polish Accounting Regulations: Evidence from the Financial Statements of Listed Entities on the Warsaw Stock Exchange for the Calendar Years Ending 2001, 2003 and 2004
by Danuta Krzywda & Marek Schroeder
October 2006, Volume 3, Issue 1
- 3-4 Editorial
by Axel Haller & Peter Walton - 5-22 The Use of Fair Value in IFRS
by David Cairns - 23-26 International Accounting Regulation and IFRS Implementation in Europe and Beyond -- Experiences with First-time Adoption in Europe
by Martin Hoogendoorn - 27-34 The IASB's Proposed Amendments to IAS 371
by Henry Rees - 35-63 Performance Reporting -- The IASB's Proposed Formats of Financial Statements in the Exposure Draft of IAS 1
by Frank Thinggaard & Alfred Wagenhofer & Lisa Evans & GüNther Gebhardt & Martin Hoogendoorn & Jan Marton & Roberto Di Pietra & Araceli Mora & Ken Peasnell - 65-80 Legal Certainty, European-ness and Realpolitik
by David Alexander - 81-89 Revenue Recognition and EU Endorsement of IFRS
by Christopher W. Nobes - 91-116 True and Fair View Revisited -- A Reply to Alexander and Nobes
by Jens Wüstemann & Sonja Kierzek - 117-133 Assessing the Effect of the Transition to IFRS on Equity: The Case of the FTSE 100
by Sally Aisbitt - 135-168 A Matter of Principle: Recent Developments in Hungarian Accounting Thought and Regulation
by Katalin Borbély & Lisa Evans - 169-185 The Economic Consequences of IFRS: The Impact of IAS 32 on Preference Shares in the Netherlands
by Abe De Jong & Miguel Rosellón & Patrick Verwijmeren - 187-217 Implications of the 'IAS Regulation' for Research into the International Differences in Accounting Systems
by Thorsten Sellhorn & Sylwia Gornik-Tomaszewski
January 2005, Volume 2, Issue 1
- 3-21 Accession to the European Union and the Process of Accounting and Auditing Reform
by Judy Day & Peter Taylor - 23-45 Problems and Opportunities of an International Financial Reporting Standard for Small and Medium-sized Entities. The EAA FRSC's Comment on the IASB's Discussion Paper
by Lisa Evans & Guenther Gebhardt & Martin Hoogendoorn & Jan Marton & Roberto Di Pietra & Araceli Mora & Frank Thinggård & Petri Vehmanen & Alfred Wagenhofer - 47-68 Convergence and the Implementation of a Single Set of Global Standards: The Real-life Challenge
by Mary Tokar** - 69-106 Revenue Recognition under IFRS Revisited: Conceptual Models, Current Proposals and Practical Consequences
by Jens Wüstemann & Sonja Kierzek - 107-135 Monitoring Compliance with IFRS: Some Insights from the French Regulatory System
by Thi Hong Phu Dao - 137-164 International Financial Reporting Convergence: Evidence from Three Continental European Countries
by Pascale Delvaille & Gabi Ebbers & Chiara Saccon - 165-193 Anticipating the Impact of IFRS on the Management of German Manufacturing Companies: Some Observations from a British Perspective
by T. Colwyn Jones & Robert Luther - 195-207 The Changing Relationship between Tax and Financial Reporting in Spain
by Ester Oliveras & Xavier Puig