Accounting in Europe

2005 - 2026

Current editor(s): Lisa Evans

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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

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

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

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

Editorial pp. 127-128: Lisa Evans
Time to Endorse the ISAs for European Use: The Emerging Markets' Perspective pp. 129-140: Metka Duhovnik
Accounting Research and Accounting Policy: What Kind of Gap? pp. 141-154: Brian Rutherford
Accounting Competencies and the Changing Role of Accountants in Emerging Economies: The Case of Romania pp. 155-184: Cătălin Albu, Nadia Albu, Robert Faff and Allan Hodgson
Management Forecast Regulation and Practice in Germany – Firm and Auditor Perspectives pp. 185-209: Thorsten Knauer and Andreas Wömpener
Corporate Lobbying in Private Accounting Standard Setting: Does the IASB have to Reckon with National Differences? pp. 211-234: Raf Orens, Ann Jorissen, Nadine Lybaert and Leo Van Der Tas
Determinants of Voluntary Audit Committee Formation in a Two-Tier Board System of a Post-transitional Economy – The Case of Slovenia pp. 235-256: Maja Zaman Groff and Aljoša Valentinčič
Editorial Board pp. ebi-ebi: The Editors

Accounting Regulation in Malta pp. 1-21: David Alexander and Monique Micallef
International Accounting Standardisation: Is Politics Back? pp. 23-47: Alain Burlaud and Bernard Colasse
Reclassification of Financial Assets under IAS 39: Impact on European Banks' Financial Statements pp. 49-67: Peter Fiechter
Standards, Management Incentives and Accounting Practice -- Lessons from the IFRS Transition in Sweden pp. 69-88: Anja Hjelström and Walter Schuster
Estimation of Tax Values Based on IFRS Information: An Analysis of German DAX30 and Austrian ATX Listed Companies pp. 89-123: Rebekka Kager, Deborah Schanz and Rainer Niemann
‘The Discount Rate of IAS 36’ -- A Reply to Kvaal ( AiE, Vol. 7, pp. 87--95, 2010) pp. 125-126: Sven Husmann and Martin Schmidt

Editorial pp. 127-128: Peter Walton
The Communication Gap: Why Doesn't Accounting Research Make a Greater Contribution to Debates on Accounting Policy? pp. 129-145: Brian Singleton-Green
On the Definitions of Income, Expenses and Profit in IFRS pp. 147-158: Richard Barker
Have IFRS Affected Earnings Management in the European Union? pp. 159-189: Susana Callao and José Ignacio Jarne
The Equity Theories and Financial Reporting: An Analysis pp. 191-211: Carien van Mourik
On Researching into the Use of IFRS by Private Entities in Europe pp. 213-226: Christopher Nobes

Editorial pp. 1-1: Lisa Evans and Peter Walton
Comment on the IASB Discussion Paper ‘Preliminary Views on Revenue Recognition in Contracts with Customers’ pp. 3-13: Jan Marton and Alfred Wagenhofer
The Development and Status of Enforcement in the European Union pp. 15-35: Axel Berger
The European Union Endorsement Process for International Financial Reporting Standards: A Telos-Based Analysis pp. 37-62: David Alexander and Eva Eberhartinger
Press Release Disclosure of ‘Pro Forma’ Earnings Metrics by Large German Corporations -- Empirical Evidence and Regulatory Recommendations pp. 63-86: Joerg-Markus Hitz
The Discount Rate of IAS 36 -- A Comment pp. 87-95: Erlend Kvaal
The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK pp. 97-122: Maria Gee, Axel Haller and Christopher Nobes
A Comment on ‘Delegation’ pp. 123-125: Stephen A. Zeff