Accounting in Europe, Volume 10, Issue 1 (2013)

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Accounting in Europe, Volume 10, Issue 1 (2013)

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Original Articles

Article
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
Pages: 1-26
Published online: 28 Mar 2013
AbstractforResponse of the EAA FRSC to the EFRAG/ANC/FRC Discussion Paper: Towards a Disclosure Framework for the Notes | Full Text | References | PDF (135.9 KB)
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Article
Mandatory Audit Firm Rotation: A Review of Stakeholder Perspectives and Prior Research
Corinna Ewelt-Knauer, Anna Gold & Christiane Pott
Pages: 27-41
Published online: 28 Mar 2013
AbstractforMandatory Audit Firm Rotation: A Review of Stakeholder Perspectives and Prior Research | Full Text | References | PDF (96.3 KB)
  • 3288 Views
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Article
Evolving Connections Between Tax and Financial Reporting in Italy
Giovanna Gavana, Gabriele Guggiola & Anna Marenzi
Pages: 43-70
Published online: 28 Mar 2013
AbstractforEvolving Connections Between Tax and Financial Reporting in Italy | Full Text | References | PDF (127.3 KB)
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Article
The EU Emissions Trading System under IFRS – Towards a ‘True and Fair View’
Madlen Haupt & Roland Ismer
Pages: 71-97
Published online: 28 Mar 2013
AbstractforThe EU Emissions Trading System under IFRS – Towards a ‘True and Fair View’ | Full Text | References | PDF (176.7 KB)
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Article
A Multi-Issue/Multi-Period Analysis of the Geographic Diversity of IASB Comment Letter Participation
Robert K. Larson & Paul J. Herz
Pages: 99-151
Published online: 28 Mar 2013
AbstractforA Multi-Issue/Multi-Period Analysis of the Geographic Diversity of IASB Comment Letter Participation | Full Text | References | PDF (215.9 KB)
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Book Reviews

Book Review
Corporate Social Strategy
M. Federica Izzo
Pages: 153-156
Published online: 28 Mar 2013
First Page PreviewforCorporate Social Strategy | Full Text | References | PDF (37.2 KB)
  • 199 Views
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Book Review
Corporate Governance of Non-Listed Companies
Chris Mallin
Pages: 156-158
Published online: 28 Mar 2013
First Page PreviewforCorporate Governance of Non-Listed Companies | Full Text | PDF (31.6 KB)
  • 396 Views
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Book Review
Corporate Responsibility
Jieun Chung
Pages: 159-161
Published online: 28 Mar 2013
First Page PreviewforCorporate Responsibility | Full Text | References | PDF (32.3 KB)
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