Accounting, Economics, and Law: A Convivium

2011 - 2025

Current editor(s): Reuven S. Avi-Yonah, Yuri Biondi and Shyam Sunder

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Volume 13, issue 4, 2023

Corporate Control and Exceptions to Minimum Corporate Taxation: A Step Toward Fairness or Financialisation? pp. 407-415

Yuri Biondi

The Interplay Between Tax Havens, Geographic Disclosures and Corporate Tax Avoidance: Evidence from European Union pp. 417-456

Kobbi-Fakhfakh Sameh

Board Level Employee Representation and Tax Avoidance in Europe pp. 457-478

Vitols Sigurt

Fair Value and Corporate Taxation: Out through the Door, Back through the Window? pp. 479-499

Martins António, Sá Cristina and Taborda Daniel

The Autonomous Taxation of Corporate Expenses in Portugal: Empirical evidence of the Portuguese chartered accountants’ perceptions of corporate taxation pp. 501-538

Dinis Ana, Martins António and Lopes Cidália

The Accrual Accounting Principle and its Implications for Portuguese Tax Courts Decisions pp. 539-562

Taborda Daniel and Sousa João

Volume 13, issue 3, 2023

The Informal Sector, the “implicit” Social Contract, the Willingness to Pay Taxes and Tax Compliance in Zimbabwe pp. 299-342

Sebele-Mpofu Favourate Y

Squeeze-Out and Business Valuation in Germany – A Law and Economics Analysis of Judicial Decision-Making pp. 343-372

Follert Florian

The Decline of Substance over Form in Accounting pp. 373-390

Fischer Dov, Ellman Ortal and Schochet Sholom

The Decline of Substance over Form in Accounting: A Problematic Dichotomy pp. 391-402

Williams Paul F.

FASB to Practitioners: ‘Substance Over Form’ for Me but Not for Thee – An Apologia pp. 403-406

Fischer Dov

Volume 13, issue 2, 2023

Central Banking in Perilous Times: An Open-Ended Chronicle pp. 49-102

Yuri Biondi

The Future of Central Banking pp. 103-132

Yamaoka Hiromi

Independence of Central Banks: The Need for an Urgent Revamp! pp. 133-167

Moutot Philippe

Two Major Economic Crises in the Early Twenty-First Century and their Impact on Central Bank Independence pp. 169-215

Marek Dabrowski

What Is the European Central Bank Supposed to Do? pp. 217-242

Christopher Hartwell

Central Banks of the Visegrad Group States in the Light of Constitutional Regulations pp. 243-286

Wilmanowicz-Słupczewska Martyna, Serowaniec Maciej and Wantoch-Rekowski Jacek

Book Commentary on “Financial Citizenship: Experts, Publics, and the Politics of Central Banking” by Anne-Lise Riles pp. 287-297

Fontan Clement

Volume 13, issue 1, 2023

International Experience of Applying Transparency Rules in Arbitration Processes Between Investors and States pp. 1-19

Al Enizi Ziad Kh. and Mahameed Waleed Fuad

The ‘Who’ and ‘How’ in Learning From Sovereign Debt Crises pp. 21-28

Lienau Odette

Learning the Hardest Way: The Pedagogy of Sovereign Debt Crises pp. 29-38

del Barrio Arleo M. Cecilia

Debt Crisis and Learning – Replying to Two Stimulating Reviews pp. 39-47

Bohoslavsky Juan Pablo and Raffer Kunibert

Volume 12, issue 4, 2022

A Study on Prof. Mattessich’s and Prof. Ijiri’s Theoretical Researches with Regard to A Recent Book pp. 8

Galassi Giuseppe

Reconstructing Accounting Research: Beyond Theory without Data and Data without Theory pp. 281-299

Saito Shizuki

Understanding Mattessich and Ijiri: García (2018)’s Book Summary pp. 301-303

Nohora García

Comments On: Nohora Garcia, ‘Understanding Mattessich and Ijiri: A Study of Accounting Thought’ pp. 305-310

Shyam Sunder

On Understanding Mattessich and Ijiri: A Study of Accounting Thought by Nohora García pp. 311-317

Fukui Yoshitaka and Saito Shizuki

Volume 12, issue 3, 2022

Synthesis of “Economic Transplants: On Lawmaking for Corporations and Capital Markets” pp. 253-267

Langenbucher Katja

Do Lawyers Need Economists? Review of Katja Langenbucher, Economic Transplants: On Lawmaking for Corporations and Capital Markets (Cambridge U. Press, 2017) pp. 269-272

Avi-Yonah Reuven

On the Danger of “Economic Transplants” pp. 273-279

Thiemann Matthias

Volume 12, issue 2, 2022

Unreliable Accounts: How Regulators Fabricate Conceptual Narratives to Diffuse Criticism pp. 81-151

Ramanna Karthik

The Social Value of FASB pp. 153-180

Waymire Gregory B. and Sudipta Basu

Exploring the Relevance and Reliability of Fair Value Accounting pp. 181-190

Fukui Yoshitaka and Saito Shizuki

The Pluralistic Foundations of Conceptual Veiling pp. 191-210

Morley Julia

Unreliable Accounts: Governing behind a Veil pp. 211-231

Williams Paul F.

Unreliable accounts: How regulators fabricate conceptual narratives to diffuse criticism – A response to Karthik Ramanna pp. 233-238

Haslam Colin

“Unreliable Accounts: How Regulators Fabricate Conceptual Narratives to Diffuse Criticism” by Karthik Ramanna: A Comment on Ideological Capture pp. 239-246

Palea Vera

The Politics of Accounting Standards: A Comment on Ramanna’s “Unreliable Accounts: How Regulators Fabricate Conceptual Narratives to Diffuse Criticism” pp. 247-252

Vogel Steven K.

Volume 12, issue 1, 2022

Accounting for Market Equilibrium – Comparing the Revenue-Expense to the Balance-Sheet Approach pp. 1-23

Braun Eduard

The Association among Corporate Governance, Corruption, and Economic Prosperity in the Socialist Republic of Vietnam pp. 25-75

Gros Marius and Henke Tobias

A Hitchhiker’s Guide to Regulation pp. 77-80

Scott Colin

Volume 11, issue 3, 2021

Accounting Education, Economics Education, and Opinions on Taxing the Wealthy pp. 17

Wesley Routon Philip and Berry Reanna

Crowdfunding – the Interplay between Evolving Organization and Embedding Institutions pp. 20

Lissowska Maria

Market-Based Finance, Debt and Systemic Risk: A Critique of the EU Capital Markets Union pp. 26

Bavoso Vincenzo

Accounting Research and Problem Solving pp. 271-275

Shyam Sunder

Accounting for Pandemic: Better Numbers for Management and Policy pp. 277-291

Yuri Biondi

Volume 11, issue 2, 2021

The Economic, Legal and Social Dimension of Regulatory Arbitrage pp. 81-90

Friedrich Jan and Thiemann Matthias

Regulatory Arbitrage: What’s Law Got To Do With It? pp. 91-117

Langenbucher Katja

Regulatory Arbitrage and Non-Judicial Debt Collection in Central and Eastern Europe: Tax Sheltering and Potential Money Laundering pp. 119-160

Stănescu Cătălin-Gabriel and Bogdan Camelia

Ambiguities in Accounting and their Impact on Regulatory Arbitrage: A Study on the Anchoring of the Rights and Obligations Approach in the IASB’s Conceptual Framework pp. 161-199

Kunkel Tessa

Regulatory Arbitrage in the Intersection of Accounting Standards and Tax Laws: The Case of Synthetic Leases pp. 201-232

Friedrich Jan

Detecting Tail Risks to Preclude Regulatory Arbitrage: The Case for a Normatively Charged Approach to Regulating Shadow Banking pp. 233-266

Thiemann Matthias and Tobias Tröger

Volume 11, issue 1, 2021

The Code of Capital: How the Law Creates Wealth and Inequality – Core Themes pp. 1-7

Pistor Katharina

Three Projects in the New Law and Finance pp. 9-25

Awrey Dan

The Laws of Knowledge, Knowledge of Laws: A “Political Epistemology” Perspective on Pistor’s The Code of Capital pp. 27-35

Herzog Lisa

The Political Economy of Private Law: Comment on ‘The code of capital – how the law creates wealth and inequality’ pp. 37-51

Thiemann Matthias

Capitalization and its Legal Friends pp. 53-64

Wansleben Leon

Theorizing Beyond “The Code of Capital”: A Reply pp. 65-80

Pistor Katharina