Accounting in Europe

2005 - 2025

Current editor(s): Lisa Evans

From Taylor & Francis Journals
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Volume 22, issue 1, 2025

The ‘Conventional Wisdom’ of Auditing: Can the Traditions of Auditing Rise to New Challenges? pp. 1-17

W. Robert Knechel

The impact of corporate governance statement assurance on financial professionals’ decisions pp. 18-50

Konstantin Kühle and Reiner Quick

Regulating Sustainability Reporting in Europe: De Jure Harmonisation or De Facto Standardisation? pp. 51-75

Simone Pizzi, Andrea Venturelli and Fabio Caputo

The Usefulness of Financial Reporting Quality in the Access to Bank Debt for Private Firms pp. 76-102

Thomas Selleslagh and Stefanie Ceustermans

Double Materiality Disclosure as an Emerging Practice: The Assessment Process, Impacts, Risks, and Opportunities pp. 103-140

Voicu D. Dragomir, Mădălina Dumitru, Ionela Corina Chersan, Cătălina Gorgan and Mirela Păunescu

Volume 21, issue 3, 2024

Accounting in Europe – 20 Years on pp. 239-245

Paul Andre, Andrei Filip and Araceli Mora

Twenty Years of Accounting in Europe: A Bibliometric Analysis pp. 246-272

Michail Nerantzidis and Stylianos Efstratios Vatis

Emerging Chinese status in international accounting standard setting: A social network analysis of the International Accounting Standards Board pp. 273-298

Shulin Chen

Kinked accounting? Small loss avoidance in Europe and (not) the US pp. 299-319

Patrick Chardonnens and Martin Wallmeier

An Overview of Corporate Sustainability Reporting Legislation in the European Union pp. 320-355

Katrin Hummel and Dominik Jobst

The International Standards on Auditing and the Accuracy of Auditors’ Going Concern Disclosures: Evidence for Private Firms in a Low Litigious Environment pp. 356-387

Marie-Laure Vandenhaute, Diane Breesch and Benjamin Kinnart

Volume 21, issue 2, 2024

What exactly do we mean by audit quality? pp. 123-133

Jere R. Francis

Auditors’ perceptions of alternative performance measures – alternative truths and professional skepticism pp. 134-153

Antti Rautiainen, Jani Saastamoinen and Kati Pajunen

Classification and Measurement under IFRS 9: A Commentary and Suggestions for Future Research pp. 154-175

Erlend Kvaal, Edgar Löw, Zoltán Novotny-Farkas, Argyro Panaretou, Annelies Renders and Peter Sampers

Value Relevance Research in Accounting and Reporting Domains: A Bibliometric Analysis pp. 176-211

Giuseppe Nicolò, Serena Santis, Alberto Incollingo and Paolo Tartaglia Polcini

A research note on earnings quality of private SMEs: the impact of IFRS adoption and Big Four auditor presence pp. 212-238

Yu-Lin Hsu, Ya-Chih Yang and Shih-Bin Wu

Volume 21, issue 1, 2024

Sustainability Reporting: A Financial Reporting Perspective pp. 1-13

Alfred Wagenhofer

Auditors’ Carbon Risk Consideration under the EU Emission Trading System pp. 14-43

Isabell Keller, Brigitte Eierle and Sven Hartlieb

The effect of mandatory extraction payment disclosures on corporate tax avoidance: evidence from the United Kingdom pp. 44-67

Sameh Kobbi-Fakhfakh and Fatma Driss

Small and Medium-Sized Accounting Practices (SMPs): Explaining Financial Performance based on Human Capital and Organisational Resources pp. 68-100

Frederik Verplancke, Stefanie De Bruyckere, Patricia Everaert, Carine Coppens and Eva Blondeel

Does mandatory recognition of derivatives and hedging activities influence investors’ uncertainty and diversity of opinion? The moderating role of product market competition pp. 101-121

Abiot Tessema

Volume 20, issue 3, 2023

A Commentary on Who ‘Owns’ the University Accounting Curriculum?: And on Why That ‘Ownership’ Matters pp. 273-280

Willem Buijink

Executive communication with stakeholders on sustainability: the case of Poland pp. 281-303

Karol Marek Klimczak, Dominika Hadro and Marcel Meyer

Reconciling Competing Reporting Objectives Through Deferred Tax Accounts: Evidence on Private Italian Firms pp. 304-338

Alessandro Mura

Family identification and earnings management in listed firms pp. 339-369

Cédric Poretti, Tiphaine Jérôme and Carl Brousseau

International Accounting Convergence and Divergence: Towards a Framework for Understanding De Jure Adoption of IFRS pp. 370-392

Maria Bengtsson and Daniela Argento

Volume 20, issue 2, 2023

Sustainability Reporting: Is Convergence Possible? pp. 139-165

Hervé Stolowy and Luc Paugam

The Italian depreciation suspension policy during the COVID-19 pandemic: consequences on private firms’ borrowing capacity pp. 166-193

Marco Maria Mattei, Matteo Merlo and Eleonora Monaco

The Value Relevance of Accounting Numbers in Presence of the Equity Method Before and After IFRS 11: Evidence from France pp. 194-224

Frédéric Pourtier, Frédérique Bardinet-Evraert and Veronique Darmendrail

Arm's Length Principle vs. Formulary Apportionment in BEPS Action 13: Stakeholders’ Perspectives pp. 225-243

Zakir Akhand and Amin Mawani

Audit in Europe – A Comparison of Access Requirements into the Audit Profession Across the European Union pp. 244-271

Philipp Jahn and Thomas Loy

Volume 20, issue 1, 2023

Blockholder Heterogeneity and Audit Fees: Does Private Information Matter? pp. 1-36

Raúl Barroso, Chiraz Ben Ali, Cédric Lesage and Daniel Oyon

Disclosure of Information and Transparency in Public-private Partnerships: a Comparative Study Between Portugal and the UK pp. 37-63

Luís Cracel Viana, José António C. Moreira and Paulo Alves

Revisiting Constituents’ Reflections on the Incorporation of Day-one Losses into IFRS 9 pp. 64-90

Selina Orthaus and Daniel Rugilo

Corporate Sustainability Reporting in Europe: A Scoping Review pp. 91-119

Tami Dinh, Anna Husmann and Gaia Melloni

Multiple Capitals Disclosure in European Companies’ Integrated Reports: The Role of Organisational Complexity pp. 120-138

Abubakar Ahmed, Mutalib Anifowose, Suleiman Salami and Nuhu Abubakar

Volume 19, issue 3, 2022

Capitalising or Expensing Development Costs? – Mixed Methods Evidence on the Determinants and Motives of the Accounting Policy in the context of UK Private Companies pp. 363-396

Annika Brasch, Brigitte Eierle and Robin Jarvis

Determinants of Accounts Level and Entity Level Key Audit Matters: Further Evidence pp. 397-422

Md Khokan Bepari, Abu Taher Mollik, Shamsun Nahar and Mohammad Nazrul Islam

In Search of a Wider Corporate Reporting Framework: A Critical Evaluation of the International Integrated Reporting Framework pp. 423-448

Neelam Setia, Subhash Abhayawansa and Mahesh Joshi

Volume 19, issue 2, 2022

US comment Letter Writing to the IASB and Evolving SEC Views on the Use of IFRS pp. 255-286

Robert K. Larson, Mark Myring and Raf Orens

IFRS 16 Incremental Borrowing Rate: Comparability Issues and a Methodology Proposal for Loss Given Default Adjustment pp. 287-310

David Delgado-Vaquero, Jose Morales-Diaz and Constancio Zamora-Ramírez

Innovative Information Technology in Auditing: Auditors’ Perceptions of Future Importance and Current Auditor Expertise pp. 311-331

Cristiano Feliciano and Reiner Quick

The Comparability of Non-Financial Information: An Exploration of the Impact of the Non-Financial Reporting Directive (NFRD, 2014/95/EU) pp. 332-361

Ries Breijer and René P. Orij

Volume 19, issue 1, 2022

The Future of Corporate Reporting pp. 1-6

Charles H. Cho, Peter Kajüter and Riccardo Stacchezzini

Narrative Reporting: State of the Art and Future Challenges pp. 7-47

Giovanna Michelon, Grzegorz Trojanowski and Ruth Sealy

Board of Directors and Corporate Social Reporting: A Systematic Literature Network Analysis pp. 48-77

Giovanna Afeltra, Alireza Alerasoul and Berto Usman

Non-Financial Disclosure and Corporate Financial Performance Under Directive 2014/95/EU: Evidence from Italian Listed Companies pp. 78-109

Marisa Agostini, Ericka Costa and Blerita Korca

The Predictors of Non-Financial Reporting Quality in Romanian State-Owned Enterprises pp. 110-151

Voicu-Dan Dragomir, Madalina Dumitru and Liliana Feleaga

Disclosure on the Sustainable Development Goals – Evidence from Europe pp. 152-189

Katrin Hummel and Manuel Szekely

The Effect of Business Strategy on Risk Disclosure pp. 190-225

Véronique Weber and Anke Müßig

Climate Change Risk Disclosure in Europe: The Role of Cultural-Cognitive, Regulative, and Normative Factors pp. 226-253

Silvia Panfilo and Joanna Krasodomska