Accounting in Europe

2005 - 2025

Current editor(s): Lisa Evans

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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

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

Brigitte Eierle, David Shirkhani and Christiane Helduser

Disclosure Practices by Family Firms: Evidence from Swedish Publicly Listed Firms pp. 347-373

Derya Vural

What is a Conceptual Framework for Financial Reporting? pp. 374-401

Ian Dennis

Do Macro-economic Crises Determine Accounting Value Relevance? pp. 402-422

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

Simon Grima

The Role of the State and Accounting Transparency – IFRS Implementation in Developing Countries pp. 426-429

Alexandra Fontes

Volume 15, issue 2, 2018

Gaps in the IFRS Conceptual Framework pp. 153-166

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

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

Peter Walton

Making Deferred Taxes Relevant pp. 200-230

Arjan Brouwer and Ewout Naarding

Discussion of ‘Making Deferred Taxes Relevant’ pp. 231-241

Erlend Kvaal

Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve? pp. 242-321

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

Carien Van Mourik and Peter Walton

Responsiveness of Auditors to the Audit Risk Standards: Unique Evidence from Big 4 Audit Firms pp. 33-54

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

Marcel Haak, Michelle Muraz and Roland Zieseniß

Voluntary Auditing: A Synthesis of the Literature pp. 81-104

Elina Haapamäki

The Impact of IFRS 16 on Key Financial Ratios: A New Methodological Approach pp. 105-133

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

Martin Schmidt

Brand Valuation pp. 148-149

Franck Missonier-Piera

The Routledge Companion to Qualitative Accounting Research Methods pp. 149-151

Massimo Sargiacomo