Accounting in Europe

2005 - 2020

Current editor(s): Lisa Evans

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Volume 17, issue 1, 2020

On the ‘Disclosure Initiative – Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View pp. 1-32

Cristina Abad, Elisabetta Barone, Benita M. Gullkvist, Niclas Hellman, Ana Marques, Jan Marton, Stephani Mason, Ricardo Luiz Menezes Silva, Ana Morais, Soledad Moya Gutierrez, Alberto Quagli and Anna Vysotskaya

The Return of Stewardship, Reliability and Prudence – A Commentary on the IASB’s New Conceptual Framework pp. 33-51

Christoph Pelger

Intensive Board Monitoring, Investor Protection and Segment Disclosure Quality: Evidence from EU pp. 52-77

Sameh Kobbi-Fakhfakh, Ridha Mohamed Shabou and Benoît Pigé

On the Relationship between Audit Tenure and Fees Paid to the Audit Firm and Audit Quality pp. 78-103

Josep Garcia-Blandon, Josep Maria Argiles and Diego Ravenda

Volume 16, issue 3, 2019

Fair Value Accounting: The Eternal Debate – AinE EAA Symposium, May 2018 pp. 237-255

Araceli Mora, Anne McGeachin, Mary E. Barth, Richard Barker, Alfred Wagenhofer and Peter Joos

The Conceptual Framework – A ‘Long and Winding Road’ …  pp. 256-289

Ian Dennis

The Role of Existing Regulation and Discretion in Harmonising Non-Financial Disclosure pp. 290-312

Selena Aureli, Elisabetta Magnaghi and Federica Salvatori

Has IFRS Enhanced Accounting Uniformity? pp. 313-339

Gianfranco Siciliano

Reporting Comprehensive Income: The Incoherencies of the IASB System and the Possible Contribution of Economia Aziendale pp. 340-359

David Alexander, Clelia Fiondella, Marco Maffei and Rosanna Spanò

Volume 16, issue 2, 2019

‘The Challenging Task of Developing European Public Sector Accounting Standards’ pp. 143-145

Susana Jorge, Josette Caruana and Eugenio Caperchione

The Development of EPSAS: Contributions from the Literature pp. 146-176

Josette Caruana, Giovanna Dabbicco, Susana Jorge and Maria Antónia Jesus

Participation in the Process of Setting Public Sector Accounting Standards: the Case of IPSASB pp. 177-194

Linda A. Kidwell and Suzanne Lowensohn

The Quest for a Primary EPSAS Purpose – Insights from Literature and Conceptual Frameworks pp. 195-218

Bianca Mann, Peter C. Lorson, Lasse Oulasvirta and Ellen Haustein

Setting International Public-Sector Accounting Standards: Does ‘Public’ Matter? The Case of Revenue from Non-Exchange Transactions pp. 219-235

Marco Bisogno, Caroline Aggestam Pontoppidan, Ron Hodges and Francesca Manes-Rossi

Volume 16, issue 1, 2019

Inside the Black Box of IASB Standard Setting: Evidence from Board Meeting Audio Playbacks on the Amendment of IAS 19 (2011) pp. 1-43

Malte Klein and Rolf Uwe Fülbier

Formal Participation in the EFRAG’s Consultation Processes: The Role of European National Standard-Setters pp. 44-81

Martin Gäumann and Michael Dobler

Firm Disclosures about Enforcement Reviews pp. 82-105

Jörg-Markus Hitz and Henning Schnack

The Differential Impact of IFRS Adoption on Aspects of Seasoned Equity Offerings in the UK and France pp. 106-138

Mostafa Harakeh, Edward Lee and Martin Walker

Forging Accounting Principles in Five Countries – A History and Analysis of Trends pp. 139-142

José Moreira

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

AleÅ¡ Novak and AljoÅ¡a ValentinÄ iÄ

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