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Accounting in Europe

2005 - 2016

Current editor(s): Lisa Evans

From Taylor & Francis Journals
Series data maintained by Chris Longhurst ().

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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

Volume 12, issue 2, 2015

IFRS in Europe -- An Observer's Perspective of the Next 10 Years pp. 135-151 Downloads
Peter Walton
IFRS Ten Years on: Has the IASB Imposed Extensive Use of Fair Value? Has the EU Learnt to Love IFRS? And Does the Use of Fair Value make IFRS Illegal in the EU? pp. 153-170 Downloads
Christopher Nobes
Public Policy and Accounting Research: What Is to Be Done? pp. 171-186 Downloads
Brian Singleton-Green
Financial Reporting in Europe: Future Challenges pp. 187-196 Downloads
David Cairns
The Challenges Faced by Reporting Entities on Their Transition to International Financial Reporting Standards: A Qualitative Study pp. 197-221 Downloads
Lisa Weaver and Margaret Woods
Extending the Classification of European Countries by their IFRS Practices: A Research Note pp. 223-232 Downloads
Isabel Costa Lourenço, Raquel Sarquis, Manuel Branco and Cláudio Pais
Corporate Governance and Initial Public Offerings: An International Perspective pp. 233-234 Downloads
Andreas Charitou

Volume 12, issue 1, 2015

The Emergence of the 'Incurred-Loss' Model for Credit Losses in IAS 39 pp. 1-35 Downloads
Kees Camfferman
Segment Reporting: Is IFRS 8 Really Better? pp. 37-60 Downloads
Mark Aleksanyan and Jo Danbolt
Restricting Non-Audit Services in Europe - The Potential (Lack of) Impact of a Blacklist and a Fee Cap on Auditor Independence and Audit Quality pp. 61-86 Downloads
Nicole V.S. Ratzinger-Sakel and Martin W. Schönberger
Assurance of Sustainability Information: A Study of Media Pressure pp. 87-105 Downloads
Claire Gillet-Monjarret
Are We Lost in Translation? The Impact of Using Translated IFRS on Decision-Making pp. 107-125 Downloads
Gero Holthoff, Florian Hoos and Barbara E. Weissenberger
The Nature of Accounting Regulation pp. 127-133 Downloads
Roberto Di Pietra

Volume 11, issue 2, 2014

Towards a New Conceptual Framework: Here We Go Again! pp. 145-147 Downloads
Paul André
Response of the EAA Financial Reporting Standards Committee to the IASB Discussion Paper A Review of the Conceptual Framework for Financial Reporting pp. 149-184 Downloads
Richard Barker, Andrew Lennard, Christopher Nobes, Marco Trombetta and Peter Walton
Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers pp. 185-209 Downloads
Stefano Cascino, Mark Clatworthy, Beatriz García Osma, Joachim Gassen, Shahed Imam and Thomas Jeanjean
Reliability Makes Accounting Relevant: A Comment on the IASB Conceptual Framework Project pp. 211-217 Downloads
Andrew M. Bauer, Patricia C. O'Brien and Umar Saeed
The Equity Theories and the IASB Conceptual Framework pp. 219-233 Downloads
Carien van Mourik
Does the New Conceptual Framework Provide Adequate Concepts for Reporting Relevant Information about Performance? pp. 235-257 Downloads
Arjan Brouwer, Arshia Faramarzi and Martin Hoogendoorn
Towards a New Conceptual Framework: Presentations at the Accounting in Europe and European Accounting Association Financial Reporting Standards Committee Symposium pp. 259-271 Downloads
Mario Abela, Richard Barker, Rasmus Sommer, Alan Teixeira and Paul André
The Routledge Companion to Accounting, Reporting and Regulation pp. 273-277 Downloads
Antti Miihkinen

Volume 11, issue 1, 2014

A New Team pp. 1-3 Downloads
Paul André
The International Accounting Standards Board and Evidence-Informed Standard-Setting pp. 5-12 Downloads
Alan Teixeira
'Old Hens Make the Best Soup': Accounting for the Earning Process and the IASB/FASB Attempts to Reform Revenue Recognition Accounting Standards pp. 13-33 Downloads
Yuri Biondi, Eiko Tsujiyama, Jonathan Glover, Nicole T. Jenkins, Bjorn Jorgensen, John Lacey and Richard Macve
Lease Accounting: A Review of Recent Literature pp. 35-54 Downloads
Elisabetta Barone, Jacqueline Birt and Soledad Moya
The IASB and FASB Stumble over the Annuity Method of Depreciation pp. 55-57 Downloads
Stephen Zeff
Is Comprehensive Income Value Relevant and Does Location Matter? A European Study pp. 59-87 Downloads
Alessandro Mechelli and Riccardo Cimini
Determinants of Corporate Participation in the IFRS 4 (Insurance Contracts) Replacement Process pp. 89-112 Downloads
Urska Kosi and Antonia Reither
Post-Implementation Reviews for IASB and FASB Standards: A Comparison of the Process and Findings for the Operating Segments Standards pp. 113-137 Downloads
Rucsandra Moldovan
Financial Statement Fraud Casebook: Baking the Ledgers and Cooking the Books pp. 139-141 Downloads
Mark Clatworthy
Accounting and Order pp. 141-144 Downloads
Lino Cinquini

Volume 10, issue 2, 2013

Accounting in Europe -- 10 years on pp. 163-173 Downloads
Peter Walton and Lisa Evans
Joint Audit: Issues and Challenges for Researchers and Policy-Makers pp. 175-199 Downloads
Nicole V. S. Ratzinger-Sakel, Sophie Audousset-Coulier, Jaana Kettunen and Cédric Lesage
Equity and Liabilities -- A Discussion of IAS 32 and a Critique of the Classification pp. 201-222 Downloads
Martin Schmidt
Accounting for Carbon Emission Allowances in the European Union: In Search of Consistency pp. 223-239 Downloads
Celeste M. Black
International Variations in Tax Disclosures pp. 241-273 Downloads
Erlend Kvaal and Christopher Nobes
Reaching Key Financial Reporting Decisions: How Directors and Auditors Interact pp. 275-277 Downloads
Mara Cameran
A History of Management Accounting pp. 277-279 Downloads
Alisdair Dobie
Understanding Regulation: Theory, Strategy, and Practice pp. 279-282 Downloads
Alice Rose Bryer

Volume 10, issue 1, 2013

Response of the EAA FRSC to the EFRAG/ANC/FRC Discussion Paper: Towards a Disclosure Framework for the Notes pp. 1-26 Downloads
Richard Barker, Elisabetta Barone, Jacqueline Birt, Ann Gaeremynck, Anne Mcgeachin, Jan Marton and Rucsandra Moldovan
Mandatory Audit Firm Rotation: A Review of Stakeholder Perspectives and Prior Research pp. 27-41 Downloads
Corinna Ewelt-Knauer, Anna Gold and Christiane Pott
Evolving Connections Between Tax and Financial Reporting in Italy pp. 43-70 Downloads
Giovanna Gavana, Gabriele Guggiola and Anna Marenzi
The EU Emissions Trading System under IFRS -- Towards a ‘True and Fair View’ pp. 71-97 Downloads
Madlen Haupt and Roland Ismer
A Multi-Issue/Multi-Period Analysis of the Geographic Diversity of IASB Comment Letter Participation pp. 99-151 Downloads
Robert K. Larson and Paul J. Herz
Corporate Social Strategy pp. 153-156 Downloads
M. Federica Izzo
Corporate Governance of Non-Listed Companies pp. 156-158 Downloads
Chris Mallin
Corporate Responsibility pp. 159-161 Downloads
Jieun Chung
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