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Accounting in Europe

2005 - 2022

Current editor(s): Lisa Evans

From Taylor & Francis Journals
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Volume 19, issue 1, 2022

The Future of Corporate Reporting pp. 1-6 Downloads
Charles H. Cho, Peter Kajüter and Riccardo Stacchezzini
Narrative Reporting: State of the Art and Future Challenges pp. 7-47 Downloads
Giovanna Michelon, Grzegorz Trojanowski and Ruth Sealy
Board of Directors and Corporate Social Reporting: A Systematic Literature Network Analysis pp. 48-77 Downloads
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 Downloads
Marisa Agostini, Ericka Costa and Blerita Korca
The Predictors of Non-Financial Reporting Quality in Romanian State-Owned Enterprises pp. 110-151 Downloads
Voicu-Dan Dragomir, Madalina Dumitru and Liliana Feleaga
Disclosure on the Sustainable Development Goals – Evidence from Europe pp. 152-189 Downloads
Katrin Hummel and Manuel Szekely
The Effect of Business Strategy on Risk Disclosure pp. 190-225 Downloads
Véronique Weber and Anke Müßig
Climate Change Risk Disclosure in Europe: The Role of Cultural-Cognitive, Regulative, and Normative Factors pp. 226-253 Downloads
Silvia Panfilo and Joanna Krasodomska

Volume 18, issue 3, 2021

Convergence in Motion: A Review of Fair Value Levels’ Relevance pp. 275-294 Downloads
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 Downloads
Vasileios Zisis
Exploring the Going Concern Statement, Readability and Length Cues as Indicators of Distress at Italian Companies pp. 325-352 Downloads
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 Downloads
Blerita Korca, Ericka Costa and Federica Farneti
Do Risk Disclosures Matter for Bank Performance? A Moderating Effect of Risk Committee pp. 378-406 Downloads
Shamsun Nahar and Mosammet Asma Jahan
On Translating Goodwill pp. 407-418 Downloads
Christopher Nobes

Volume 18, issue 2, 2021

Management Reports of Dutch Companies: Their Availability and Compliance with Legal Disclosure Requirements pp. 143-165 Downloads
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 Downloads
Pierre Astolfi
The Value Relevance of Fair Value Levels: Time Trends under IFRS and U.S. GAAP pp. 196-217 Downloads
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 Downloads
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 Downloads
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 Downloads
Josette Caruana and Magdalena Kowalczyk
Prudence and Directive 34 – Reality and Rhetoric in Accounting Regulation pp. 26-42 Downloads
David Alexander and Roberta Fasiello
Accounting Standards for European Non-profits. Reasons and Barriers for a Harmonisation Process pp. 43-74 Downloads
Francisco J. Lopez-Arceiz, Ana J. Bellostas and Jose M. Moneva
Cost and Informativeness of Regulatory Reports: Evidence from the UK pp. 75-101 Downloads
Shuai Yuan
Alternative Performance Measures: Determinants of Disclosure Quality – Evidence from Germany pp. 102-142 Downloads
Stephanie Jana and Kevin McMeeking

Volume 17, issue 3, 2020

Special Issue on Accounting and Politics pp. 239-242 Downloads
Begoña Giner and Ann Jorissen
International Accounting Standard Setting and Geopolitics pp. 243-263 Downloads
Kees Camfferman
Legitimacy of Private Accounting Standard Setters: Literature Review and Suggestions for Future Research pp. 264-302 Downloads
Masatsugu Sanada
Accounting and Politics in Europe: Influencing the Standard pp. 303-313 Downloads
Peter Walton
The Evolution of the European Public Good Assessment in the EU Endorsement Process of IFRS pp. 314-333 Downloads
Christopher Hossfeld, Yvonne Muller-Lagarde and Lionel Zevounou
The use of Public Interest Arguments in the European Accounting Field pp. 334-366 Downloads
Costanza Di Fabio
IFRS in National Regulatory Space: Insights from Sweden pp. 367-387 Downloads
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 Downloads
Annette Köhler, Nicole Ratzinger-Sakel and Jochen Theis
The Value Relevance of Risk Disclosure: An Analysis of the Banking Sector pp. 129-157 Downloads
Begoña Giner, Alessandra Allini and Annamaria Zampella
Comparability in IPSASs: Lessons to be Learned for the European Standards pp. 158-182 Downloads
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 Downloads
Imam Arafat, Theresa Dunne and Ahmed Hassan Ahmed
Hedge Accounting and its Consequences on Portfolio Earnings – A Simulation Study pp. 204-237 Downloads
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 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
Page updated 2022-05-21