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Accounting in Europe

2005 - 2023

Current editor(s): Lisa Evans

From Taylor & Francis Journals
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Volume 20, issue 1, 2023

Blockholder Heterogeneity and Audit Fees: Does Private Information Matter? pp. 1-36 Downloads
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 Downloads
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 Downloads
Selina Orthaus and Daniel Rugilo
Corporate Sustainability Reporting in Europe: A Scoping Review pp. 91-119 Downloads
Tami Dinh, Anna Husmann and Gaia Melloni
Multiple Capitals Disclosure in European Companies’ Integrated Reports: The Role of Organisational Complexity pp. 120-138 Downloads
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 Downloads
Annika Brasch, Brigitte Eierle and Robin Jarvis
Determinants of Accounts Level and Entity Level Key Audit Matters: Further Evidence pp. 397-422 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Ries Breijer and René P. Orij

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
Page updated 2023-05-30