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Content
December 2015, Volume 12, Issue 2
- 135-151 IFRS in Europe -- An Observer's Perspective of the Next 10 Years
by Peter Walton - 153-170 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?
by Christopher Nobes - 171-186 Public Policy and Accounting Research: What Is to Be Done?
by Brian Singleton-Green - 187-196 Financial Reporting in Europe: Future Challenges
by David Cairns - 197-221 The Challenges Faced by Reporting Entities on Their Transition to International Financial Reporting Standards: A Qualitative Study
by Lisa Weaver & Margaret Woods - 223-232 Extending the Classification of European Countries by their IFRS Practices: A Research Note
by Isabel Costa Lourenço & Raquel Sarquis & Manuel Castelo Branco & Cláudio Pais - 233-234 Corporate Governance and Initial Public Offerings: An International Perspective
by Andreas Charitou
June 2015, Volume 12, Issue 1
- 1-35 The Emergence of the 'Incurred-Loss' Model for Credit Losses in IAS 39
by Kees Camfferman - 37-60 Segment Reporting: Is IFRS 8 Really Better?
by Mark Aleksanyan & Jo Danbolt - 61-86 Restricting Non-Audit Services in Europe - The Potential (Lack of) Impact of a Blacklist and a Fee Cap on Auditor Independence and Audit Quality
by Nicole V.S. Ratzinger-Sakel & Martin W. Schönberger - 87-105 Assurance of Sustainability Information: A Study of Media Pressure
by Claire Gillet-Monjarret - 107-125 Are We Lost in Translation? The Impact of Using Translated IFRS on Decision-Making
by Gero Holthoff & Florian Hoos & Barbara E. Weissenberger - 127-133 The Nature of Accounting Regulation
by Roberto Di Pietra
December 2014, Volume 11, Issue 2
- 145-147 Towards a New Conceptual Framework: Here We Go Again!
by Paul André - 149-184 Response of the EAA Financial Reporting Standards Committee to the IASB Discussion Paper A Review of the Conceptual Framework for Financial Reporting
by Richard Barker & Andrew Lennard & Christopher Nobes & Marco Trombetta & Peter Walton - 185-209 Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers
by Stefano Cascino & Mark Clatworthy & Beatriz García Osma & Joachim Gassen & Shahed Imam & Thomas Jeanjean - 211-217 Reliability Makes Accounting Relevant: A Comment on the IASB Conceptual Framework Project
by Andrew M. Bauer & Patricia C. O'Brien & Umar Saeed - 219-233 The Equity Theories and the IASB Conceptual Framework
by Carien van Mourik - 235-257 Does the New Conceptual Framework Provide Adequate Concepts for Reporting Relevant Information about Performance?
by Arjan Brouwer & Arshia Faramarzi & Martin Hoogendoorn - 259-271 Towards a New Conceptual Framework: Presentations at the Accounting in Europe and European Accounting Association Financial Reporting Standards Committee Symposium
by Mario Abela & Richard Barker & Rasmus Sommer & Alan Teixeira & Paul André - 273-277 The Routledge Companion to Accounting, Reporting and Regulation
by Antti Miihkinen
June 2014, Volume 11, Issue 1
- 1-3 A New Team
by Paul André - 5-12 The International Accounting Standards Board and Evidence-Informed Standard-Setting
by Alan Teixeira - 13-33 'Old Hens Make the Best Soup': Accounting for the Earning Process and the IASB/FASB Attempts to Reform Revenue Recognition Accounting Standards
by Yuri Biondi & Eiko Tsujiyama & Jonathan Glover & Nicole T. Jenkins & Bjorn Jorgensen & John Lacey & Richard Macve - 35-54 Lease Accounting: A Review of Recent Literature
by Elisabetta Barone & Jacqueline Birt & Soledad Moya - 55-57 The IASB and FASB Stumble over the Annuity Method of Depreciation
by Stephen Zeff - 59-87 Is Comprehensive Income Value Relevant and Does Location Matter? A European Study
by Alessandro Mechelli & Riccardo Cimini - 89-112 Determinants of Corporate Participation in the IFRS 4 (Insurance Contracts) Replacement Process
by Urska Kosi & Antonia Reither - 113-137 Post-Implementation Reviews for IASB and FASB Standards: A Comparison of the Process and Findings for the Operating Segments Standards
by Rucsandra Moldovan - 139-141 Financial Statement Fraud Casebook: Baking the Ledgers and Cooking the Books
by Mark A. Clatworthy - 141-144 Accounting and Order
by Lino Cinquini
November 2013, Volume 10, Issue 2
- 163-173 Accounting in Europe -- 10 years on
by Peter Walton & Lisa Evans - 175-199 Joint Audit: Issues and Challenges for Researchers and Policy-Makers
by Nicole V. S. Ratzinger-Sakel & Sophie Audousset-Coulier & Jaana Kettunen & Cédric Lesage - 201-222 Equity and Liabilities -- A Discussion of IAS 32 and a Critique of the Classification
by Martin Schmidt - 223-239 Accounting for Carbon Emission Allowances in the European Union: In Search of Consistency
by Celeste M. Black - 241-273 International Variations in Tax Disclosures
by Erlend Kvaal & Christopher Nobes - 275-277 Reaching Key Financial Reporting Decisions: How Directors and Auditors Interact
by Mara Cameran - 277-279 A History of Management Accounting
by Alisdair Dobie - 279-282 Understanding Regulation: Theory, Strategy, and Practice
by Alice Rose Bryer
June 2013, Volume 10, Issue 1
- 1-26 Response of the EAA FRSC to the EFRAG/ANC/FRC Discussion Paper: Towards a Disclosure Framework for the Notes
by Richard Barker & Elisabetta Barone & Jacqueline Birt & Ann Gaeremynck & Anne Mcgeachin & Jan Marton & Rucsandra Moldovan - 27-41 Mandatory Audit Firm Rotation: A Review of Stakeholder Perspectives and Prior Research
by Corinna Ewelt-Knauer & Anna Gold & Christiane Pott - 43-70 Evolving Connections Between Tax and Financial Reporting in Italy
by Giovanna Gavana & Gabriele Guggiola & Anna Marenzi - 71-97 The EU Emissions Trading System under IFRS -- Towards a ‘True and Fair View’
by Madlen Haupt & Roland Ismer - 99-151 A Multi-Issue/Multi-Period Analysis of the Geographic Diversity of IASB Comment Letter Participation
by Robert K. Larson & Paul J. Herz - 153-156 Corporate Social Strategy
by M. Federica Izzo - 156-158 Corporate Governance of Non-Listed Companies
by Chris Mallin - 159-161 Corporate Responsibility
by Jieun Chung
December 2012, Volume 9, Issue 2
- 111-112 Editorial
by Lisa Evans - 113-125 The Effects of Accounting Standards -- A Comment
by Axel Haller & Christopher Nobes & David Cairns & Anja Hjelström & Soledad Moya & Michael Page & Peter Walton - 127-146 The Usefulness of Academic Research in Understanding the Effects of Accounting Standards
by Marco Trombetta & Alfred Wagenhofer & Peter Wysocki - 147-170 Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG
by Mario Abela & Araceli Mora - 171-190 What You Measure is What You Get: The Effects of Accounting Standards Effects Studies
by Christian Gross & Roland Königsgruber - 191-226 The Struggle for a Common Interim Reporting Frequency Regime in Europe
by Benedikt Link - 227-250 How Do Preparers Perceive Costs and Benefits of IFRS for SMEs? Empirical Evidence from the Netherlands
by Robin Litjens & Sanjay Bissessur & Henk Langendijk & Ruud Vergoossen
June 2012, Volume 9, Issue 1
- 1-15 The Legitimacy of the IASB
by Philippe Danjou & Peter Walton - 17-38 EC Green Paper Proposals and Audit Quality
by Reiner Quick - 39-59 Can Translations Achieve Comparability? The Case of Translating IFRSs into Swedish
by Jörgen Dahlgren & Sven-Arne Nilsson - 61-83 Choices in IFRS Adoption in Spain: Determinants and Consequences
by Angels Fitó & Francesc Gómez & Soledad Moya - 85-94 On the Definitions of Income and Revenue in IFRS
by Christopher Nobes - 95-110 Adoption and Benefits of Management Accounting Practices: An Inter-country Comparison
by Selcuk Yalcin
2011, Volume 8, Issue 2
- 1-1 Editorial Board
by The Editors - 127-128 Editorial
by Lisa Evans - 129-140 Time to Endorse the ISAs for European Use: The Emerging Markets' Perspective
by Metka Duhovnik - 141-154 Accounting Research and Accounting Policy: What Kind of Gap?
by Brian Rutherford - 155-184 Accounting Competencies and the Changing Role of Accountants in Emerging Economies: The Case of Romania
by Cătălin Albu & Nadia Albu & Robert Faff & Allan Hodgson - 185-209 Management Forecast Regulation and Practice in Germany – Firm and Auditor Perspectives
by Thorsten Knauer & Andreas Wömpener - 211-234 Corporate Lobbying in Private Accounting Standard Setting: Does the IASB have to Reckon with National Differences?
by Raf Orens & Ann Jorissen & Nadine Lybaert & Leo Van Der Tas - 235-256 Determinants of Voluntary Audit Committee Formation in a Two-Tier Board System of a Post-transitional Economy – The Case of Slovenia
by Maja Zaman Groff & Aljoša Valentinčič
June 2011, Volume 8, Issue 1
- 1-21 Accounting Regulation in Malta
by David Alexander & Monique Micallef - 23-47 International Accounting Standardisation: Is Politics Back?
by Alain Burlaud & Bernard Colasse - 49-67 Reclassification of Financial Assets under IAS 39: Impact on European Banks' Financial Statements
by Peter Fiechter - 69-88 Standards, Management Incentives and Accounting Practice -- Lessons from the IFRS Transition in Sweden
by Anja Hjelström & Walter Schuster - 89-123 Estimation of Tax Values Based on IFRS Information: An Analysis of German DAX30 and Austrian ATX Listed Companies
by Rebekka Kager & Deborah Schanz & Rainer Niemann - 125-126 ‘The Discount Rate of IAS 36’ -- A Reply to Kvaal ( AiE , Vol. 7, pp. 87--95, 2010)
by Sven Husmann & Martin Schmidt
December 2010, Volume 7, Issue 2
- 127-128 Editorial
by Peter Walton - 129-145 The Communication Gap: Why Doesn't Accounting Research Make a Greater Contribution to Debates on Accounting Policy?
by Brian Singleton-Green - 147-158 On the Definitions of Income, Expenses and Profit in IFRS
by Richard Barker - 159-189 Have IFRS Affected Earnings Management in the European Union?
by Susana Callao & José Ignacio Jarne - 191-211 The Equity Theories and Financial Reporting: An Analysis
by Carien van Mourik - 213-226 On Researching into the Use of IFRS by Private Entities in Europe
by Christopher Nobes
June 2010, Volume 7, Issue 1
- 1-1 Editorial
by Lisa Evans & Peter Walton - 3-13 Comment on the IASB Discussion Paper ‘Preliminary Views on Revenue Recognition in Contracts with Customers’
by Jan Marton & Alfred Wagenhofer - 15-35 The Development and Status of Enforcement in the European Union
by Axel Berger - 37-62 The European Union Endorsement Process for International Financial Reporting Standards: A Telos-Based Analysis
by David Alexander & Eva Eberhartinger - 63-86 Press Release Disclosure of ‘Pro Forma’ Earnings Metrics by Large German Corporations -- Empirical Evidence and Regulatory Recommendations
by Joerg-Markus Hitz - 87-95 The Discount Rate of IAS 36 -- A Comment
by Erlend Kvaal - 97-122 The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK
by Maria Gee & Axel Haller & Christopher Nobes - 123-125 A Comment on ‘Delegation’
by Stephen A. Zeff
December 2009, Volume 6, Issue 2
- 127-148 The Reform of the French Standard-Setting System: Its Peculiarities, Limits and Political Context
by Christian Hoarau - 149-166 Accountancy and Academic/Professional Inter-dependency (or Mutual Exclusivity?)
by Richard M. S. Wilson & Aileen Pierce & Mark Allison & Martin Hoogendoorn & Bohumil Kral & Kim Watty - 167-194 The Effects of IFRS 7 Adoption on Bank Disclosure in Europe
by Jannis Bischof - 195-230 Does Size Influence the Suitability of the IFRS for Small and Medium-Sized Entities? -- Empirical Evidence from Germany
by Brigitte Eierle & Axel Haller - 231-270 Accounting Harmonization and Compliance in Applying IASB Standards: An Empirical Survey about the First Time Adoption of IAS 7 by Italian Listed Groups
by Alessandro Mechelli - 271-282 Fair Value: Your Value or Mine? An Observation on the Ambiguity of the Fair Value Notion Illustrated by the Credit Crunch
by Martin Schmidt
June 2009, Volume 6, Issue 1
- 1-1 Editorial
by Peter Walton - 3-24 Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger
by Paul André & Anne Cazavan-Jeny & Wolfgang Dick & Chrystelle Richard & Peter Walton - 25-55 The Genesis of the 2007 Conseil National de la Comptabilit é: A Case of Institutional Isomorphism?
by Bernard Colasse & Christine Pochet - 57-80 Environmental Disclosure and the Cost of Equity: The French Case
by Frédérique Déjean & Isabelle Martinez - 81-106 CEOs' Reports about Internal Control: A Content Analysis
by Bernard Gumb & Christine Noël - 107-126 Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in Accounting Research
by Thomas Jeanjean & Carlos Ramirez
December 2008, Volume 5, Issue 2
- 63-69 Fair Value Accounting is the Wrong Scapegoat for this Crisis
by Nicolas Véron - 71-100 Accounting Conservatism under IFRS
by Niclas Hellman - 101-125 Deferred Shareholder Taxation -- Implementing a Neutral Business Tax in the European Union
by Deborah Knirsch & Rainer Niemann - 127-139 Actuarial Gains and Losses: the Choice of the Accounting Method
by Ana Isabel Morais
June 2008, Volume 5, Issue 1
- 1-13 European Accounting Research -- A Comment
by Peter Walton - 15-26 A Global Forum for Accountancy Debates1
by Caroline Aggestam-Pontoppidan - 27-47 Comment on the IASB's Exposure Draft ‘IFRS for Small and Medium-Sized Entities’1
by Roberto Di Pietra & Lisa Evans & Jérôme Chevy & Maurizio Cisi & Brigitte Eierle & Robin Jarvis - 49-62 The Discount Rate: A Note on IAS 36
by Sven Husmann & Martin Schmidt
December 2007, Volume 4, Issue 2
- 109-122 An Anatomy of an IFRIC Interpretation
by Michael Bradbury - 123-139 Convergence between US GAAP and IFRS: Acceptance of IFRS by the US Securities and Exchange Commission (SEC)
by Holger Erchinger & Winfried Melcher - 141-168 What if IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective
by Eva Eberhartinger & Margret Klostermann - 169-206 An Empirical Evaluation of the Costs of Harmonizing Romanian Accounting with International Regulations (EU Directives and IAS/IFRS)
by Ion Ionas¸cu & Mihaela Ionas¸cu & Lavinia Olimid & Daniela Artemisa Calu - 207-254 Constituent Participation and the IASB's International Financial Reporting Interpretations Committee
by Robert K. Larson
June 2007, Volume 4, Issue 1
- 1-49 Performance Measurement for Equity Analysis and Valuation1
by Stephen Cooper - 51-66 Stewardship and the Objectives of Financial Statements: A Comment on IASB's Preliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information 1
by Andrew Lennard - 67-78 The Impact of IAS/IFRS on Polish Accounting Regulations and their Practical Implementation in Poland
by Alicja Jaruga & Justyna Fijalkowska & Malgorzata Jaruga-Baranowska & Maciej Frendzel - 79-107 An Analysis of the Differences between IFRS and Polish Accounting Regulations: Evidence from the Financial Statements of Listed Entities on the Warsaw Stock Exchange for the Calendar Years Ending 2001, 2003 and 2004
by Danuta Krzywda & Marek Schroeder
October 2006, Volume 3, Issue 1
- 3-4 Editorial
by Axel Haller & Peter Walton - 5-22 The Use of Fair Value in IFRS
by David Cairns - 23-26 International Accounting Regulation and IFRS Implementation in Europe and Beyond -- Experiences with First-time Adoption in Europe
by Martin Hoogendoorn - 27-34 The IASB's Proposed Amendments to IAS 371
by Henry Rees - 35-63 Performance Reporting -- The IASB's Proposed Formats of Financial Statements in the Exposure Draft of IAS 1
by Frank Thinggaard & Alfred Wagenhofer & Lisa Evans & GüNther Gebhardt & Martin Hoogendoorn & Jan Marton & Roberto Di Pietra & Araceli Mora & Ken Peasnell - 65-80 Legal Certainty, European-ness and Realpolitik
by David Alexander - 81-89 Revenue Recognition and EU Endorsement of IFRS
by Christopher W. Nobes - 91-116 True and Fair View Revisited -- A Reply to Alexander and Nobes
by Jens Wüstemann & Sonja Kierzek - 117-133 Assessing the Effect of the Transition to IFRS on Equity: The Case of the FTSE 100
by Sally Aisbitt - 135-168 A Matter of Principle: Recent Developments in Hungarian Accounting Thought and Regulation
by Katalin Borbély & Lisa Evans - 169-185 The Economic Consequences of IFRS: The Impact of IAS 32 on Preference Shares in the Netherlands
by Abe De Jong & Miguel Rosellón & Patrick Verwijmeren - 187-217 Implications of the 'IAS Regulation' for Research into the International Differences in Accounting Systems
by Thorsten Sellhorn & Sylwia Gornik-Tomaszewski
January 2005, Volume 2, Issue 1
- 3-21 Accession to the European Union and the Process of Accounting and Auditing Reform
by Judy Day & Peter Taylor - 23-45 Problems and Opportunities of an International Financial Reporting Standard for Small and Medium-sized Entities. The EAA FRSC's Comment on the IASB's Discussion Paper
by Lisa Evans & Guenther Gebhardt & Martin Hoogendoorn & Jan Marton & Roberto Di Pietra & Araceli Mora & Frank Thinggård & Petri Vehmanen & Alfred Wagenhofer - 47-68 Convergence and the Implementation of a Single Set of Global Standards: The Real-life Challenge
by Mary Tokar** - 69-106 Revenue Recognition under IFRS Revisited: Conceptual Models, Current Proposals and Practical Consequences
by Jens Wüstemann & Sonja Kierzek - 107-135 Monitoring Compliance with IFRS: Some Insights from the French Regulatory System
by Thi Hong Phu Dao - 137-164 International Financial Reporting Convergence: Evidence from Three Continental European Countries
by Pascale Delvaille & Gabi Ebbers & Chiara Saccon - 165-193 Anticipating the Impact of IFRS on the Management of German Manufacturing Companies: Some Observations from a British Perspective
by T. Colwyn Jones & Robert Luther - 195-207 The Changing Relationship between Tax and Financial Reporting in Spain
by Ester Oliveras & Xavier Puig