Accounting in Europe
2005 - 2023
Current editor(s): Lisa Evans From Taylor & Francis Journals Bibliographic data for series maintained by Chris Longhurst (). Access Statistics for this journal.
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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
Volume 18, issue 3, 2021
- Convergence in Motion: A Review of Fair Value Levels’ Relevance pp. 275-294

- Andrei Filip, Ahmad Hammami, Zhongwei Huang, Anne Jeny, Michel Magnan and Rucsandra Moldovan
- Start-up Firms and Discretion Over Deferment of Disclosure: An ex Ante and an ex Post Perspective pp. 295-324

- Vasileios Zisis
- Exploring the Going Concern Statement, Readability and Length Cues as Indicators of Distress at Italian Companies pp. 325-352

- Cristina Gianfelici, Nourhene Benyoussef and Giuseppe Savioli
- From voluntary to mandatory non-financial disclosure following Directive 2014/95/EU: an Italian case study pp. 353-377

- Blerita Korca, Ericka Costa and Federica Farneti
- Do Risk Disclosures Matter for Bank Performance? A Moderating Effect of Risk Committee pp. 378-406

- Shamsun Nahar and Mosammet Asma Jahan
- On Translating Goodwill pp. 407-418

- Christopher Nobes
Volume 18, issue 2, 2021
- Management Reports of Dutch Companies: Their Availability and Compliance with Legal Disclosure Requirements pp. 143-165

- Ruud G. A. Vergoossen and Ferdy van Beest
- Did the International Financial Reporting Standards Increase the Audit Expectation Gap? An Exploratory Study pp. 166-195

- Pierre Astolfi
- The Value Relevance of Fair Value Levels: Time Trends under IFRS and U.S. GAAP pp. 196-217

- Andrei Filip, Ahmad Hammami, Zhongwei Huang, Anne Jeny, Michel Magnan and Rucsandra Moldovan
- What motives shape the initial accounting for goodwill under IFRS 3 in a setting dominated by controlling owners? pp. 218-248

- Peter Frii and Mattias Hamberg
- Auditor’s Reporting in the Dutch Market of Public Interest Entities: Exploring New Developments in a Diverse Market pp. 249-273

- Jan Woudenberg, Lisette van der Hel – van Dijk and Robert Kamerling
Volume 18, issue 1, 2021
- The Quest for Audit Quality in the Public Sector pp. 1-25

- Josette Caruana and Magdalena Kowalczyk
- Prudence and Directive 34 – Reality and Rhetoric in Accounting Regulation pp. 26-42

- David Alexander and Roberta Fasiello
- Accounting Standards for European Non-profits. Reasons and Barriers for a Harmonisation Process pp. 43-74

- Francisco J. Lopez-Arceiz, Ana J. Bellostas and Jose M. Moneva
- Cost and Informativeness of Regulatory Reports: Evidence from the UK pp. 75-101

- Shuai Yuan
- Alternative Performance Measures: Determinants of Disclosure Quality – Evidence from Germany pp. 102-142

- Stephanie Jana and Kevin McMeeking
Volume 17, issue 3, 2020
- Special Issue on Accounting and Politics pp. 239-242

- Begoña Giner and Ann Jorissen
- International Accounting Standard Setting and Geopolitics pp. 243-263

- Kees Camfferman
- Legitimacy of Private Accounting Standard Setters: Literature Review and Suggestions for Future Research pp. 264-302

- Masatsugu Sanada
- Accounting and Politics in Europe: Influencing the Standard pp. 303-313

- Peter Walton
- The Evolution of the European Public Good Assessment in the EU Endorsement Process of IFRS pp. 314-333

- Christopher Hossfeld, Yvonne Muller-Lagarde and Lionel Zevounou
- The use of Public Interest Arguments in the European Accounting Field pp. 334-366

- Costanza Di Fabio
- IFRS in National Regulatory Space: Insights from Sweden pp. 367-387

- Berit Hartmann, Jan Marton and Josefin Andersson Sols
Volume 17, issue 2, 2020
- The Effects of Key Audit Matters on the Auditor’s Report’s Communicative Value: Experimental Evidence from Investment Professionals and Non-professional Investors pp. 105-128

- Annette Köhler, Nicole Ratzinger-Sakel and Jochen Theis
- The Value Relevance of Risk Disclosure: An Analysis of the Banking Sector pp. 129-157

- Begoña Giner, Alessandra Allini and Annamaria Zampella
- Comparability in IPSASs: Lessons to be Learned for the European Standards pp. 158-182

- Giorgia Mattei, Susana Jorge and Fabio Giulio Grandis
- Splitting Accountability Hairs: Anomalies in the Adaptation of IFRS for SMEs in the UK and Ireland pp. 183-203

- Imam Arafat, Theresa Dunne and Ahmed Hassan Ahmed
- Hedge Accounting and its Consequences on Portfolio Earnings – A Simulation Study pp. 204-237

- Viktoria Müller
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
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