Search Results - isPartOf:"Accounting in Europe"

Audit in Europe : a comparison of access requirements into the audit profession across the European Union

Jahn, Philipp; Loy, Thomas - In: Accounting in Europe 20 (2023) 2, pp. 244-271

Within the EU, various measures have been taken to harmonize access to the audit profession. Nevertheless, only minimum access requirements are defined by EU regulation. Our results show considerable remaining differences between the member states. They are the basis for an Access Requirements...

Persistent link: https://www.econbiz.de/10014320096

US comment letter writing to the IASB and evolving SEC views on the iuse of IFRS

Larson, Robert K.; Myring, Mark; Orens, Raf - In: Accounting in Europe 19 (2022) 2, pp. 255-286

Persistent link: https://www.econbiz.de/10013350327

IFRS 16 Incremental Borrowing Rate : comparability issues and a methodology proposal for Loss Given Default Adjustment

Delgado-Vaquero, David; Morales-Diaz, Jose; … - In: Accounting in Europe 19 (2022) 2, pp. 287-310

Persistent link: https://www.econbiz.de/10013350328

Innovative information technology in auditing : auditors' perceptions of future importance and current auditor expertise

Feliciano, Cristiano; Quick, Reiner - In: Accounting in Europe 19 (2022) 2, pp. 311-331

Persistent link: https://www.econbiz.de/10013350332

The comparability of non-financial information : an exploration of the impact of the non-financial reporting directive (NFRD, 2014/95/EU)

Breijer, Ries; Orij, René P. - In: Accounting in Europe 19 (2022) 2, pp. 332-361

Persistent link: https://www.econbiz.de/10013350333

Capitalising or expensing development costs? : mixed methods evidence on the determinants and motives of the accounting policy in the context of UK private companies

Brasch, Annika; Eierle, Brigitte; Jarvis, Robin - In: Accounting in Europe 19 (2022) 3, pp. 363-396

Persistent link: https://www.econbiz.de/10013482780

Determinants of accounts level and entity level key audit matters : further evidence

Bepari, Md Khokan; Mollik, Abu Taher; Nahar, Shamsun; … - In: Accounting in Europe 19 (2022) 3, pp. 397-422

Persistent link: https://www.econbiz.de/10013482781

In search of a wider corporate reporting framework : a critical evaluation of the international integrated reporting framework

Setia, Neelam; Abhayawansa, Subhash; Joshi, Mahesh - In: Accounting in Europe 19 (2022) 3, pp. 423-448

Persistent link: https://www.econbiz.de/10013482782

Corporate sustainability reporting in Europe : a scoping review

Dinh, Tami; Husmann, Anna; Melloni, Gaia - In: Accounting in Europe 20 (2023) 1, pp. 1-29

Persistent link: https://www.econbiz.de/10014281321

Blockholder heterogeneity and audit fees : does private information matter?

Barroso, Raúl; Ben Ali, Chiraz; Lesage, Cédric; Oyon, … - In: Accounting in Europe 20 (2023) 1, pp. 30-65

Persistent link: https://www.econbiz.de/10014281327