Accounting in Europe

2005 - 2018

Current editor(s): Lisa Evans

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Volume 15, issue 2, 2018

Gaps in the IFRS Conceptual Framework pp. 153-166

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

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

Peter Walton

Making Deferred Taxes Relevant pp. 200-230

Arjan Brouwer and Ewout Naarding

Discussion of ‘Making Deferred Taxes Relevant’ pp. 231-241

Erlend Kvaal

Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve? pp. 242-321

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

Carien Van Mourik and Peter Walton

Responsiveness of Auditors to the Audit Risk Standards: Unique Evidence from Big 4 Audit Firms pp. 33-54

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

Marcel Haak, Michelle Muraz and Roland Zieseniß

Voluntary Auditing: A Synthesis of the Literature pp. 81-104

Elina Haapamäki

The Impact of IFRS 16 on Key Financial Ratios: A New Methodological Approach pp. 105-133

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

Martin Schmidt

Brand Valuation pp. 148-149

Franck Missonier-Piera

The Routledge Companion to Qualitative Accounting Research Methods pp. 149-151

Massimo Sargiacomo

Volume 14, issue 3, 2017

Corporate Reporting in Central and Eastern Europe: Issues, Challenges and Research Opportunities pp. 249-260

Nadia Albu, Cătălin Nicolae Albu and Andrei Filip

Layering of IFRS and Dual Institutionality of Accounting Standards in Belarus pp. 261-278

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

Mădălina Dumitru, Justyna Dyduch, Raluca-Gina Gușe and Joanna Krasodomska

Impression Management in Letters to Shareholders: Evidence from Poland pp. 305-330

Dominika Hadro, Karol Marek Klimczak and Marek Pauka

The Impact of IFRS Adoption on Foreign Direct Investments: Insights for Emerging Countries pp. 331-357

Camelia Iuliana Lungu, Chirața Caraiani and Cornelia Dascălu

Accounting Quality in Private Firms During the Transition Towards International Standards pp. 358-387

Aljosa Valentincic, Ales Novak and Urska Kosi

Voluntary Disclosure of Sales and the Extent of Trade Credit in Small Private Companies pp. 388-406

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

Axel Haller, Michael Link and Tobias Groß

Accounting, Capitalism and the Revealed Religions – A Study of Christianity, Judaism and Islam pp. 430-433

Tânia Menezes Montenegro

Editorial Board pp. ebi-ebi

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

Paul André

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Austria and Germany pp. 13-28

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

Ann Jorissen

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Croatia pp. 40-48

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

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

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

Frank Thinggaard

The Role and Current Status of IFRS in the Completion of the National Accounting Rules – Evidence from Estonia pp. 80-87

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

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

Anne Le Manh

The Role and Current Status of IFRS in the Completion of National Rules – Evidence from Greece pp. 102-112

Ioannis Tsalavoutas

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Ireland pp. 113-120

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

Roberto Di Pietra

Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Malta pp. 131-136

Monique Micallef

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from the Netherlands pp. 137-149

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

Erlend Kvaal

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Poland pp. 158-163

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

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

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

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

Araceli Mora

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Sweden pp. 207-216

Jan Marton

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Switzerland pp. 217-225

Bernard Raffournier

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Turkey pp. 226-234

Can Öztürk

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from the UK pp. 235-247

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

Alain Schatt, Leonidas Doukakis, Corinne Bessieux-Ollier and Elisabeth Walliser

Examining the Patterns of Goodwill Impairments in Europe and the US pp. 329-352

Paul André, Andrei Filip and Luc Paugam

Insights on CFOs’ Perceptions about Impairment Testing Under IAS 36 pp. 353-379

Francesco Mazzi, Giovanni Liberatore and Ioannis Tsalavoutas

Lobbying and Audit Regulation in the EU pp. 381-403

Marius Gros and Daniel Worret

Audit Partner Tenure and Independence in a Low Litigation Risk Setting pp. 405-424

Josep Garcia-Blandon and Josep M. Argilés-Bosch

Public Sector Accounting and Auditing in Europe. The Challenge of Harmonization pp. 425-427

Vicente Condor

Confidence games: lawyers, accountants, and the tax shelter industry pp. 428-430

David Alexander

Editorial Board pp. ebi-ebi

The Editors

Volume 13, issue 2, 2016

Interpreting the European Union’s IFRS Endorsement Criteria: The Case of IFRS 9 pp. 129-168

Jannis Bischof and Holger Daske

Impairments of Greek Government Bonds under IAS 39 and IFRS 9: A Case Study pp. 169-196

Günther Gebhardt

The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability pp. 197-227

Zoltán Novotny-Farkas

Expected-loss-based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 2009–2016 pp. 229-267

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

Jacqueline Birt, Niclas Hellman, Ann Jorissen, Stephani Mason and Mari Paananen

On the ‘ EAA’s Financial Reporting Standards Committee’s View pp. 285-294

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

Mara Cameran and Domenico Campa

American Accountants and their Contributions to Accounting Thought, 1900–1930 pp. 305-306

C. Richard Baker

Volume 13, issue 1, 2016

Ownership Structure and Accounting Method Choice: A Study of European Real Estate Companies pp. 1-19

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

Mari Paananen, Annelies Renders and Marita Blomkvist

The temporal nature of legitimation: the case of IFRS8 pp. 43-64

Louise Crawford, Christine Helliar and David Power

Does Ethical Culture in Audit Firms Support Auditor Objectivity? pp. 65-79

Jan Svanberg and Peter Öhman

The HM ‘Treasure's Island’: The Application of Accruals-based Accounting Standards in the UK Government pp. 81-102

Yuri Biondi

Comparing Professions in UK and German-Speaking Management Accounting pp. 103-120

Rafael Heinzelmann

Aiming for Global Accounting Standards -- The International Accounting Standards Board 2001--2011 pp. 121-123

Peter Walton

The FASB -- The People, the Process, and the Politics (Fifth Edition) pp. 123-127

Marta S. Guerreiro