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Accounting in Europe

2005 - 2020

Current editor(s): Lisa Evans

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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

Volume 15, issue 3, 2018

The Need to Provide Internationally Comparable Accounting Information and the Application of IFRS: Empirical Evidence from German Private Firms pp. 323-346 Downloads
Brigitte Eierle, David Shirkhani and Christiane Helduser
Disclosure Practices by Family Firms: Evidence from Swedish Publicly Listed Firms pp. 347-373 Downloads
Derya Vural
What is a Conceptual Framework for Financial Reporting? pp. 374-401 Downloads
Ian Dennis
Do Macro-economic Crises Determine Accounting Value Relevance? pp. 402-422 Downloads
F. Ayzer Bilgic, Sandra Ho, Allan Hodgson and Zhengling Xiong
Essays in Honor of Professor Jacques Richard: IFRS in a Global World – International and Critical Perspectives on Accounting pp. 423-426 Downloads
Simon Grima
The Role of the State and Accounting Transparency – IFRS Implementation in Developing Countries pp. 426-429 Downloads
Alexandra Fontes

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
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