Accounting in Europe

2005 - 2026

Current editor(s): Lisa Evans

From Taylor & Francis Journals
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Volume 13, issue 3, 2016

Do Goodwill Impairments by European Firms Provide Useful Information to Investors? pp. 307-327

Alain Schatt, Leonidas Doukakis, Corinne Bessieux-Ollier and Elisabeth Walliser

Examining the Patterns of Goodwill Impairments in Europe and the US pp. 329-352

Paul Andre, Andrei Filip and Luc Paugam

Insights on CFOs’ Perceptions about Impairment Testing Under IAS 36 pp. 353-379

Francesco Mazzi, Giovanni Liberatore and Ioannis Tsalavoutas

Lobbying and Audit Regulation in the EU pp. 381-403

Marius Gros and Daniel Worret

Audit Partner Tenure and Independence in a Low Litigation Risk Setting pp. 405-424

Josep Garcia-Blandon and Josep M. Argilés-Bosch

Public Sector Accounting and Auditing in Europe. The Challenge of Harmonization pp. 425-427

Vicente Condor

Confidence games: lawyers, accountants, and the tax shelter industry pp. 428-430

David Alexander

Editorial Board pp. ebi-ebi

The Editors

Volume 13, issue 2, 2016

Interpreting the European Union’s IFRS Endorsement Criteria: The Case of IFRS 9 pp. 129-168

Jannis Bischof and Holger Daske

Impairments of Greek Government Bonds under IAS 39 and IFRS 9: A Case Study pp. 169-196

Günther Gebhardt

The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability pp. 197-227

Zoltán Novotny-Farkas

Expected-loss-based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 2009–2016 pp. 229-267

Noor Hashim, Weijia Li and John O’Hanlon

What Is the Way Forward for IASB’s Research Programme under the Evidence-Supported Approach? Some Analyses and Comments Based on the 2015 Agenda Consultation pp. 269-283

Jacqueline Birt, Niclas Hellman, Ann Jorissen, Stephani Mason and Mari Paananen

On the ‘ EAA’s Financial Reporting Standards Committee’s View pp. 285-294

Begoña Giner, Niclas Hellman, Ann Jorissen, Alberto Quagli and Amine Taleb

Comments by the European Accounting Association on the International Accounting Education Standards Board Consultation Paper ‘Meeting Future Expectations of Professional Competence: A Consultation on the IAESB’s Future Strategy and Priorities’ pp. 295-303

Mara Cameran and Domenico Campa

American Accountants and their Contributions to Accounting Thought, 1900–1930 pp. 305-306

C. Richard Baker

Volume 13, issue 1, 2016

Ownership Structure and Accounting Method Choice: A Study of European Real Estate Companies pp. 1-19

Juha Mäki, Antonio Somoza-Lopez and Stefan Sundgren

Causes and Consequences of Improvements in the Information Environment for Swedish Small and Mid-Sized Firms pp. 21-42

Mari Paananen, Annelies Renders and Marita Blomkvist

The temporal nature of legitimation: the case of IFRS8 pp. 43-64

Louise Crawford, Christine Helliar and David Power

Does Ethical Culture in Audit Firms Support Auditor Objectivity? pp. 65-79

Jan Svanberg and Peter Öhman

The HM ‘Treasure's Island’: The Application of Accruals-based Accounting Standards in the UK Government pp. 81-102

Yuri Biondi

Comparing Professions in UK and German-Speaking Management Accounting pp. 103-120

Rafael Heinzelmann

Aiming for Global Accounting Standards -- The International Accounting Standards Board 2001--2011 pp. 121-123

Peter Walton

The FASB -- The People, the Process, and the Politics (Fifth Edition) pp. 123-127

Marta S. Guerreiro

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