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.
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 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