AinE Edition 2013

The contents of AinE Volume 10 – Issue 1 – are as follows:

Issues in European accounting

  • Response of the EAA FRSC to the EFRAG/ANC/FRC Discussion
    Paper: Towards a Disclosure Framework for the Notes
    Richard Barker, Elisabetta Barone, Jacqueline Birt, Ann Gaeremynck,
    Anne Mcgeachin, Jan Marton & Rucsandra Moldovan
  • Mandatory Audit firm Rotation: A Review of Stakeholder Perspectives and Prior Research
    Corinna Ewelt-Knauer, Anna Gold & Christiane Pott

Research articles

  • Evolving Connections Between Tax and Financial Reporting in Italy
    Giovanna Gavana, Gabriele Guggiola & Anna Marenzi
  • The EU Emissions Trading System under IFRS – Towards a ‘True and Fair View’
    Madlen Haupt & Roland Ismer
  • A Multi-Issue/Multi-Period Analysis of the Geographic
    Diversity of IASB Comment Letter Participation
    Robert K. Larson & Paul J. Herz

Book Reviews

  • Corporate Social Strategy, by B. W. Husted & D. B. Allen
    reviewed by M. Frederica Izzo
  • Corporate Governance of non-listed Companies, by Joseph A. McCahery & Erik P.M. Vermeulen
    reviewed by C. Malin
  • Corporate Responsability, by Michael Blowfield & Alan Murray
    reviewed by Jieun Chung

The contents of AinE Volume 10 – Issue 2 – are as follows:

Editorial

  • Peter Walton & Lisa Evans

Issues in European Accounting

  • Joint Audit: Issues and Challenges for Researchers and Policy-Makers
    Nicole V. S. Ratzinger-Sakel, Sophie Audousset-Coulier, Jaana Kettunen & Cédric Lesage
  • Equity and Liabilities – A Discussion of IAS 32 and a Critique of the Classification
    Martin Schmidt

Research articles

  • Accounting for Carbon Emission Allowances in the European Union: In Search of Consistency
    Celeste M. Black
  • International Variations in Tax Disclosures
    Erlend Kvaal & Christophe Nobes

Book Reviews

  • Reaching key financial reporting decision: How directors and auditors interact, by Vivien Beattie, Stella Fearnley & Tony Hines
    reviewed by Mara Cameran
  • A history of management accounting, by Trevor Boyns & John Richard Edwards
    reviewed by Alisdair Dobie
  • Understanding regualtion: Theory, strategy, and practice – Second edition, by Robert Baldwin, Martin Cave & Martin Lodge
    reviewed by Alice Rose Bryer