Accounting in Europe
2005 - 2022
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 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
Volume 16, issue 3, 2019
- Fair Value Accounting: The Eternal Debate – AinE EAA Symposium, May 2018 pp. 237-255

- 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

- Ian Dennis
- The Role of Existing Regulation and Discretion in Harmonising Non-Financial Disclosure pp. 290-312

- Selena Aureli, Elisabetta Magnaghi and Federica Salvatori
- Has IFRS Enhanced Accounting Uniformity? pp. 313-339

- Gianfranco Siciliano
- Reporting Comprehensive Income: The Incoherencies of the IASB System and the Possible Contribution of Economia Aziendale pp. 340-359

- 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

- Susana Jorge, Josette Caruana and Eugenio Caperchione
- The Development of EPSAS: Contributions from the Literature pp. 146-176

- 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

- Linda A. Kidwell and Suzanne Lowensohn
- The Quest for a Primary EPSAS Purpose – Insights from Literature and Conceptual Frameworks pp. 195-218

- 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

- 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

- Malte Klein and Rolf Uwe Fülbier
- Formal Participation in the EFRAG’s Consultation Processes: The Role of European National Standard-Setters pp. 44-81

- Martin Gäumann and Michael Dobler
- Firm Disclosures about Enforcement Reviews pp. 82-105

- 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

- Mostafa Harakeh, Edward Lee and Martin Walker
- Forging Accounting Principles in Five Countries – A History and Analysis of Trends pp. 139-142

- José Moreira
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