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Accounting in Europe

2005 - 2018

Current editor(s): Lisa Evans

From Taylor & Francis Journals
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Volume 15, issue 2, 2018

Gaps in the IFRS Conceptual Framework pp. 153-166 Downloads
Richard Barker and Alan Teixeira
Articulation, Profit or Loss and OCI in the IASB Conceptual Framework: Different Shades of Clean (or Dirty) Surplus pp. 167-192 Downloads
Carien van Mourik and Yuko Katsuo Asami
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) pp. 193-199 Downloads
Peter Walton
Making Deferred Taxes Relevant pp. 200-230 Downloads
Arjan Brouwer and Ewout Naarding
Discussion of ‘Making Deferred Taxes Relevant’ pp. 231-241 Downloads
Erlend Kvaal
Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve? pp. 242-321 Downloads
Niclas Hellman, Jordi Carenys and Soledad Moya Gutierrez

Volume 15, issue 1, 2018

The European IFRS Endorsement Process – in Search of a Single Voice pp. 1-32 Downloads
Carien Van Mourik and Peter Walton
Responsiveness of Auditors to the Audit Risk Standards: Unique Evidence from Big 4 Audit Firms pp. 33-54 Downloads
Lasse Niemi, W. Robert Knechel, Hannu Ojala and Jill Collis
Joint Audits: Does the Allocation of Audit Work Affect Audit Quality and Audit Fees? pp. 55-80 Downloads
Marcel Haak, Michelle Muraz and Roland Zieseniß
Voluntary Auditing: A Synthesis of the Literature pp. 81-104 Downloads
Elina Haapamäki
The Impact of IFRS 16 on Key Financial Ratios: A New Methodological Approach pp. 105-133 Downloads
José Morales-Díaz and Constancio Zamora-Ramírez
A Note on the Proprietary and Entity Perspectives in Financial Statements: The Implications for two Current Controversial Issues pp. 134-147 Downloads
Martin Schmidt
Brand Valuation pp. 148-149 Downloads
Franck Missonier-Piera
The Routledge Companion to Qualitative Accounting Research Methods pp. 149-151 Downloads
Massimo Sargiacomo

Volume 14, issue 3, 2017

Corporate Reporting in Central and Eastern Europe: Issues, Challenges and Research Opportunities pp. 249-260 Downloads
Nadia Albu, Cătălin Nicolae Albu and Andrei Filip
Layering of IFRS and Dual Institutionality of Accounting Standards in Belarus pp. 261-278 Downloads
David Alexander and Anna Alon
Corporate Reporting Practices in Poland and Romania – An Ex-ante Study to the New Non-financial Reporting European Directive pp. 279-304 Downloads
Mădălina Dumitru, Justyna Dyduch, Raluca-Gina Gușe and Joanna Krasodomska
Impression Management in Letters to Shareholders: Evidence from Poland pp. 305-330 Downloads
Dominika Hadro, Karol Marek Klimczak and Marek Pauka
The Impact of IFRS Adoption on Foreign Direct Investments: Insights for Emerging Countries pp. 331-357 Downloads
Camelia Iuliana Lungu, Chirața Caraiani and Cornelia Dascălu
Accounting Quality in Private Firms During the Transition Towards International Standards pp. 358-387 Downloads
Aljosa Valentincic, Ales Novak and Urska Kosi
Voluntary Disclosure of Sales and the Extent of Trade Credit in Small Private Companies pp. 388-406 Downloads
Stefanie Ceustermans, Diane Breesch and Joël Branson
The Term ‘Non-financial Information’ – A Semantic Analysis of a Key Feature of Current and Future Corporate Reporting pp. 407-429 Downloads
Axel Haller, Michael Link and Tobias Groß
Accounting, Capitalism and the Revealed Religions – A Study of Christianity, Judaism and Islam pp. 430-433 Downloads
Tânia Menezes Montenegro
Editorial Board pp. ebi-ebi Downloads
The Editors

Volume 14, issue 1-2, 2017

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from European Countries pp. 1-12 Downloads
Paul André
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Austria and Germany pp. 13-28 Downloads
Rolf Uwe Fülbier, Christoph Pelger, Evamaria Kuntner and Marcus Bravidor
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Belgium pp. 29-39 Downloads
Ann Jorissen
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Croatia pp. 40-48 Downloads
Slavko Šodan and Željana Aljinović Barać
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence on Cyprus pp. 49-55 Downloads
Irene Karamanou, Anastasia Kopita and Lina Lemessiou
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from the Czech Republic pp. 56-66 Downloads
Irena Jindrichovska and Dana Kubickova
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Denmark pp. 67-79 Downloads
Frank Thinggaard
The Role and Current Status of IFRS in the Completion of the National Accounting Rules – Evidence from Estonia pp. 80-87 Downloads
Lehte Alver and Jaan Alver
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Finland pp. 88-93 Downloads
Henry Jarva and Hanna Silvola
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from France pp. 94-101 Downloads
Anne Le Manh
The Role and Current Status of IFRS in the Completion of National Rules – Evidence from Greece pp. 102-112 Downloads
Ioannis Tsalavoutas
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Ireland pp. 113-120 Downloads
Collette E. Kirwan and Aileen Pierce
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Italy pp. 121-130 Downloads
Roberto Di Pietra
Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Malta pp. 131-136 Downloads
Monique Micallef
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from the Netherlands pp. 137-149 Downloads
Arjan Brouwer and Martin Hoogendoorn
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Norway pp. 150-157 Downloads
Erlend Kvaal
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Poland pp. 158-163 Downloads
Karol Marek Klimczak and Joanna Krasodomska
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Portugal pp. 164-176 Downloads
Helena Isidro and Cláudio Pais
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Romania pp. 177-186 Downloads
Cătălin Nicolae Albu and Nadia Albu
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Slovenia pp. 187-198 Downloads
Aleš Novak and Aljoša Valentinčič
The Role and the Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Spain pp. 199-206 Downloads
Araceli Mora
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Sweden pp. 207-216 Downloads
Jan Marton
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Switzerland pp. 217-225 Downloads
Bernard Raffournier
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Turkey pp. 226-234 Downloads
Can Öztürk
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from the UK pp. 235-247 Downloads
Jill Collis, Robin Jarvis and Len Skerratt

Volume 13, issue 3, 2016

Do Goodwill Impairments by European Firms Provide Useful Information to Investors? pp. 307-327 Downloads
Alain Schatt, Leonidas Doukakis, Corinne Bessieux-Ollier and Elisabeth Walliser
Examining the Patterns of Goodwill Impairments in Europe and the US pp. 329-352 Downloads
Paul André, Andrei Filip and Luc Paugam
Insights on CFOs’ Perceptions about Impairment Testing Under IAS 36 pp. 353-379 Downloads
Francesco Mazzi, Giovanni Liberatore and Ioannis Tsalavoutas
Lobbying and Audit Regulation in the EU pp. 381-403 Downloads
Marius Gros and Daniel Worret
Audit Partner Tenure and Independence in a Low Litigation Risk Setting pp. 405-424 Downloads
Josep Garcia-Blandon and Josep M. Argilés-Bosch
Public Sector Accounting and Auditing in Europe. The Challenge of Harmonization pp. 425-427 Downloads
Vicente Condor
Confidence games: lawyers, accountants, and the tax shelter industry pp. 428-430 Downloads
David Alexander
Editorial Board pp. ebi-ebi Downloads
The Editors

Volume 13, issue 2, 2016

Interpreting the European Union’s IFRS Endorsement Criteria: The Case of IFRS 9 pp. 129-168 Downloads
Jannis Bischof and Holger Daske
Impairments of Greek Government Bonds under IAS 39 and IFRS 9: A Case Study pp. 169-196 Downloads
Günther Gebhardt
The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability pp. 197-227 Downloads
Zoltán Novotny-Farkas
Expected-loss-based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 2009–2016 pp. 229-267 Downloads
Noor Hashim, Weijia Li and John O’Hanlon
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 pp. 269-283 Downloads
Jacqueline Birt, Niclas Hellman, Ann Jorissen, Stephani Mason and Mari Paananen
On the ‘ EAA’s Financial Reporting Standards Committee’s View pp. 285-294 Downloads
Begoña Giner, Niclas Hellman, Ann Jorissen, Alberto Quagli and Amine Taleb
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’ pp. 295-303 Downloads
Mara Cameran and Domenico Campa
American Accountants and their Contributions to Accounting Thought, 1900–1930 pp. 305-306 Downloads
C. Richard Baker

Volume 13, issue 1, 2016

Ownership Structure and Accounting Method Choice: A Study of European Real Estate Companies pp. 1-19 Downloads
Juha Mäki, Antonio Somoza-Lopez and Stefan Sundgren
Causes and Consequences of Improvements in the Information Environment for Swedish Small and Mid-Sized Firms pp. 21-42 Downloads
Mari Paananen, Annelies Renders and Marita Blomkvist
The temporal nature of legitimation: the case of IFRS8 pp. 43-64 Downloads
Louise Crawford, Christine Helliar and David Power
Does Ethical Culture in Audit Firms Support Auditor Objectivity? pp. 65-79 Downloads
Jan Svanberg and Peter Öhman
The HM ‘Treasure's Island’: The Application of Accruals-based Accounting Standards in the UK Government pp. 81-102 Downloads
Yuri Biondi
Comparing Professions in UK and German-Speaking Management Accounting pp. 103-120 Downloads
Rafael Heinzelmann
Aiming for Global Accounting Standards -- The International Accounting Standards Board 2001--2011 pp. 121-123 Downloads
Peter Walton
The FASB -- The People, the Process, and the Politics (Fifth Edition) pp. 123-127 Downloads
Marta S. Guerreiro
Page updated 2018-12-15