Accounting in Europe

2005 - 2025

Current editor(s): Lisa Evans

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Volume 12, issue 2, 2015

IFRS in Europe -- An Observer's Perspective of the Next 10 Years pp. 135-151

Peter Walton

IFRS Ten Years on: Has the IASB Imposed Extensive Use of Fair Value? Has the EU Learnt to Love IFRS? And Does the Use of Fair Value make IFRS Illegal in the EU? pp. 153-170

Christopher Nobes

Public Policy and Accounting Research: What Is to Be Done? pp. 171-186

Brian Singleton-Green

Financial Reporting in Europe: Future Challenges pp. 187-196

David Cairns

The Challenges Faced by Reporting Entities on Their Transition to International Financial Reporting Standards: A Qualitative Study pp. 197-221

Lisa Weaver and Margaret Woods

Extending the Classification of European Countries by their IFRS Practices: A Research Note pp. 223-232

Isabel Costa Lourenço, Raquel Sarquis, Manuel Branco and Cláudio Pais

Corporate Governance and Initial Public Offerings: An International Perspective pp. 233-234

Andreas Charitou

Volume 12, issue 1, 2015

The Emergence of the 'Incurred-Loss' Model for Credit Losses in IAS 39 pp. 1-35

Kees Camfferman

Segment Reporting: Is IFRS 8 Really Better? pp. 37-60

Mark Aleksanyan and Jo Danbolt

Restricting Non-Audit Services in Europe - The Potential (Lack of) Impact of a Blacklist and a Fee Cap on Auditor Independence and Audit Quality pp. 61-86

Nicole V.S. Ratzinger-Sakel and Martin W. Schönberger

Assurance of Sustainability Information: A Study of Media Pressure pp. 87-105

Claire Gillet-Monjarret

Are We Lost in Translation? The Impact of Using Translated IFRS on Decision-Making pp. 107-125

Gero Holthoff, Florian Hoos and Barbara E. Weissenberger

The Nature of Accounting Regulation pp. 127-133

Roberto Di Pietra

Volume 11, issue 2, 2014

Towards a New Conceptual Framework: Here We Go Again! pp. 145-147

Paul Andre

Response of the EAA Financial Reporting Standards Committee to the IASB Discussion Paper A Review of the Conceptual Framework for Financial Reporting pp. 149-184

Richard Barker, Andrew Lennard, Christopher Nobes, Marco Trombetta and Peter Walton

Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers pp. 185-209

Stefano Cascino, Mark Clatworthy, Beatriz Garcia Osma, Joachim Gassen, Shahed Imam and Thomas Jeanjean

Reliability Makes Accounting Relevant: A Comment on the IASB Conceptual Framework Project pp. 211-217

Andrew M. Bauer, Patricia C. O'Brien and Umar Saeed

The Equity Theories and the IASB Conceptual Framework pp. 219-233

Carien van Mourik

Does the New Conceptual Framework Provide Adequate Concepts for Reporting Relevant Information about Performance? pp. 235-257

Arjan Brouwer, Arshia Faramarzi and Martin Hoogendoorn

Towards a New Conceptual Framework: Presentations at the Accounting in Europe and European Accounting Association Financial Reporting Standards Committee Symposium pp. 259-271

Mario Abela, Richard Barker, Rasmus Sommer, Alan Teixeira and Paul Andre

The Routledge Companion to Accounting, Reporting and Regulation pp. 273-277

Antti Miihkinen

Volume 11, issue 1, 2014

A New Team pp. 1-3

Paul Andre

The International Accounting Standards Board and Evidence-Informed Standard-Setting pp. 5-12

Alan Teixeira

'Old Hens Make the Best Soup': Accounting for the Earning Process and the IASB/FASB Attempts to Reform Revenue Recognition Accounting Standards pp. 13-33

Yuri Biondi, Eiko Tsujiyama, Jonathan Glover, Nicole T. Jenkins, Bjørn Jørgensen, John Lacey and Richard Macve

Lease Accounting: A Review of Recent Literature pp. 35-54

Elisabetta Barone, Jacqueline Birt and Soledad Moya

The IASB and FASB Stumble over the Annuity Method of Depreciation pp. 55-57

Stephen Zeff

Is Comprehensive Income Value Relevant and Does Location Matter? A European Study pp. 59-87

Alessandro Mechelli and Riccardo Cimini

Determinants of Corporate Participation in the IFRS 4 (Insurance Contracts) Replacement Process pp. 89-112

Urska Kosi and Antonia Reither

Post-Implementation Reviews for IASB and FASB Standards: A Comparison of the Process and Findings for the Operating Segments Standards pp. 113-137

Rucsandra Moldovan

Financial Statement Fraud Casebook: Baking the Ledgers and Cooking the Books pp. 139-141

Mark Clatworthy

Accounting and Order pp. 141-144

Lino Cinquini

Volume 10, issue 2, 2013

Accounting in Europe -- 10 years on pp. 163-173

Peter Walton and Lisa Evans

Joint Audit: Issues and Challenges for Researchers and Policy-Makers pp. 175-199

Nicole V. S. Ratzinger-Sakel, Sophie Audousset-Coulier, Jaana Kettunen and Cédric Lesage

Equity and Liabilities -- A Discussion of IAS 32 and a Critique of the Classification pp. 201-222

Martin Schmidt

Accounting for Carbon Emission Allowances in the European Union: In Search of Consistency pp. 223-239

Celeste M. Black

International Variations in Tax Disclosures pp. 241-273

Erlend Kvaal and Christopher Nobes

Reaching Key Financial Reporting Decisions: How Directors and Auditors Interact pp. 275-277

Mara Cameran

A History of Management Accounting pp. 277-279

Alisdair Dobie

Understanding Regulation: Theory, Strategy, and Practice pp. 279-282

Alice Rose Bryer

Volume 10, issue 1, 2013

Response of the EAA FRSC to the EFRAG/ANC/FRC Discussion Paper: Towards a Disclosure Framework for the Notes pp. 1-26

Richard Barker, Elisabetta Barone, Jacqueline Birt, Ann Gaeremynck, Anne Mcgeachin, Jan Marton and Rucsandra Moldovan

Mandatory Audit Firm Rotation: A Review of Stakeholder Perspectives and Prior Research pp. 27-41

Corinna Ewelt-Knauer, Anna Gold and Christiane Pott

Evolving Connections Between Tax and Financial Reporting in Italy pp. 43-70

Giovanna Gavana, Gabriele Guggiola and Anna Marenzi

The EU Emissions Trading System under IFRS -- Towards a ‘True and Fair View’ pp. 71-97

Madlen Haupt and Roland Ismer

A Multi-Issue/Multi-Period Analysis of the Geographic Diversity of IASB Comment Letter Participation pp. 99-151

Robert K. Larson and Paul J. Herz

Corporate Social Strategy pp. 153-156

M. Federica Izzo

Corporate Governance of Non-Listed Companies pp. 156-158

Chris Mallin

Corporate Responsibility pp. 159-161

Jieun Chung

Volume 9, issue 2, 2012

Editorial pp. 111-112

Lisa Evans

The Effects of Accounting Standards -- A Comment pp. 113-125

Axel Haller, Christopher Nobes, David Cairns, Anja Hjelström, Soledad Moya, Michael Page and Peter Walton

The Usefulness of Academic Research in Understanding the Effects of Accounting Standards pp. 127-146

Marco Trombetta, Alfred Wagenhofer and Peter Wysocki

Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG pp. 147-170

Mario Abela and Araceli Mora

What You Measure is What You Get: The Effects of Accounting Standards Effects Studies pp. 171-190

Christian Gross and Roland Königsgruber

The Struggle for a Common Interim Reporting Frequency Regime in Europe pp. 191-226

Benedikt Link

How Do Preparers Perceive Costs and Benefits of IFRS for SMEs? Empirical Evidence from the Netherlands pp. 227-250

Robin Litjens, Sanjay Bissessur, Henk Langendijk and Ruud Vergoossen

Volume 9, issue 1, 2012

The Legitimacy of the IASB pp. 1-15

Philippe Danjou and Peter Walton

EC Green Paper Proposals and Audit Quality pp. 17-38

Reiner Quick

Can Translations Achieve Comparability? The Case of Translating IFRSs into Swedish pp. 39-59

Jörgen Dahlgren and Sven-Arne Nilsson

Choices in IFRS Adoption in Spain: Determinants and Consequences pp. 61-83

Angels Fitó, Francesc Gómez and Soledad Moya

On the Definitions of Income and Revenue in IFRS pp. 85-94

Christopher Nobes

Adoption and Benefits of Management Accounting Practices: An Inter-country Comparison pp. 95-110

Selcuk Yalcin