AinE Edition 2016

The contents of AinE Volume 13Number 1 – are as follows:
 

  • Ownership Structure and Accounting Method Choice: A Study of European Real Estate Companies
    Juha Mäki, Antonio Somoza-Lopez and Stefan Sundgren
  • Causes and Consequences of Improvements in the Information Environment for Swedish Small and Mid-Sized Firms
    Mari Paananen, Annelies Renders and Marita Blomkvist
  • The temporal nature of legitimation: the case of IFRS8
    Louise Crawford, Christine Helliar and David Power
  • Does Ethical Culture in Audit Firms Support Auditor Objectivity?
    Jan Svanberg and Peter Öhman
  • The HM ‘Treasure’s Island’: The Application of Accruals-based Accounting Standards in the UK Government
    Yuri Biondi
  • Comparing Professions in UK and German Speaking Management Accounting
    Rafael Heinzelmann

Book Reviews

  • Aiming for Global Accounting Standards – The International Accounting StandardsBoard 2001–2011, by Kees Camfferman and Stephen Zeff
    Reviewed by Peter Walton
  • The FASB – The People, the Process, and the Politics (Fifth Edition), by Paul B. W. Miller, Paul R. Bahnson and Rodney J. Redding
    Reviewed by Marta Guerreiro

The contents of AinE Volume 13 Number 2 – are as follows:

Special Section: IFRS 9 Financial Instruments

  • Interpreting the European Union's IFRS Endorsement Criteria: The Case of IFRS 9
    Jannis Bischof and Holger Daske
  • Impairments of Greek Government Bonds under IAS 39 and IFRS 9: A Case Study
    Günther Gebhardt 
  • The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability
    Zoltan Novotny-Farkas
  • Expected-Loss-Based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 2009-2016
    John O’Hanlon, Hashim Noor and Li Weijia

Issues in European Accounting

  • 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
    Jacqueline Birt, Niclas Hellman, Ann Jorissen, Stephani Mason and Mari Paananen
  • On the Review of Structure and Effectiveness of the IFRS Foundation: the EAA's Financial Reporting Standards Committee's view
    Begona 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’
    Domenico Campa and Mara Cameran

Book Review

  • American Accountants and their Contributions to Accounting Thought, 1900-1930, by John J. Kahle
    Reviewed by Charles Baker

Accounting in Europe – Issue 13(3)

Special Section: Accounting for Goodwill

  • Do Goodwill Impairments Provide Useful Information to Investors?
    Alain Schatt, Leonidas Doukakis, Corinne Bessieux-Ollier and Elisabeth Walliser
  • Examining the Patterns of Goodwill Impairments in Europe and the US
    Paul André, Andrei Filip and Luc Paugam
  • Insights on CFOs’ Perceptions about Impairment Testing Under IAS 36
    Francesco Mazzi, Giovanni Liberatore and Ioannis Tsalavoutas

Research Articles

  • Lobbying and Audit Regulation in the EU
    Marius Gros and Daniel Worret
  • Audit Partner Tenure and Independence in a Low Litigation Risk Setting
    Josep Garcia-Blandon and Josep M. Argilés-Bosch

Book Reviews

  • Public Sector Accounting and Auditing in Europe. The Challenge of Harmonization
    Reviewed by Vicente Condor
  • Confidence Games: Lawyers, Accountants, and the Tax Shelter Industry
    Reviewed by David Alexander