EconPapers    
Economics at your fingertips  
 

Accounting in Europe

2005 - 2020

Current editor(s): Lisa Evans

From Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().

Access Statistics for this journal.
Track citations for all items by RSS feed
Is something missing from the series or not right? See the RePEc data check for the archive and series.


Volume 17, issue 1, 2020

On the ‘Disclosure Initiative – Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View pp. 1-32 Downloads
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 Downloads
Christoph Pelger
Intensive Board Monitoring, Investor Protection and Segment Disclosure Quality: Evidence from EU pp. 52-77 Downloads
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 Downloads
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 Downloads
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 Downloads
Ian Dennis
The Role of Existing Regulation and Discretion in Harmonising Non-Financial Disclosure pp. 290-312 Downloads
Selena Aureli, Elisabetta Magnaghi and Federica Salvatori
Has IFRS Enhanced Accounting Uniformity? pp. 313-339 Downloads
Gianfranco Siciliano
Reporting Comprehensive Income: The Incoherencies of the IASB System and the Possible Contribution of Economia Aziendale pp. 340-359 Downloads
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 Downloads
Susana Jorge, Josette Caruana and Eugenio Caperchione
The Development of EPSAS: Contributions from the Literature pp. 146-176 Downloads
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 Downloads
Linda A. Kidwell and Suzanne Lowensohn
The Quest for a Primary EPSAS Purpose – Insights from Literature and Conceptual Frameworks pp. 195-218 Downloads
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 Downloads
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 Downloads
Malte Klein and Rolf Uwe Fülbier
Formal Participation in the EFRAG’s Consultation Processes: The Role of European National Standard-Setters pp. 44-81 Downloads
Martin Gäumann and Michael Dobler
Firm Disclosures about Enforcement Reviews pp. 82-105 Downloads
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 Downloads
Mostafa Harakeh, Edward Lee and Martin Walker
Forging Accounting Principles in Five Countries – A History and Analysis of Trends pp. 139-142 Downloads
José Moreira

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
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 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
Page updated 2020-05-24