Accounting in Europe, Volume 10, Issue 2 (2013)

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Accounting in Europe, Volume 10, Issue 2 (2013)

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Editorial

Editorial
Accounting in Europe – 10 years on
Peter Walton & Lisa Evans
Pages: 163-173
Published online: 22 Oct 2013
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Issues in European Accounting

Article
Joint Audit: Issues and Challenges for Researchers and Policy-Makers
Nicole V. S. Ratzinger-Sakel, Sophie Audousset-Coulier, Jaana Kettunen & Cédric Lesage
Pages: 175-199
Published online: 22 Oct 2013
AbstractforJoint Audit: Issues and Challenges for Researchers and Policy-Makers | Full Text | References | PDF (122.2 KB)
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Article
Equity and Liabilities – A Discussion of IAS 32 and a Critique of the Classification
Martin Schmidt
Pages: 201-222
Published online: 22 Oct 2013
AbstractforEquity and Liabilities – A Discussion of IAS 32 and a Critique of the Classification | Full Text | References | PDF (120.9 KB)
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Research Articles

Article
Accounting for Carbon Emission Allowances in the European Union: In Search of Consistency
Celeste M. Black
Pages: 223-239
Published online: 22 Oct 2013
AbstractforAccounting for Carbon Emission Allowances in the European Union: In Search of Consistency | Full Text | References | PDF (92.5 KB)
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Article
International Variations in Tax Disclosures
Erlend Kvaal & Christopher Nobes
Pages: 241-273
Published online: 22 Oct 2013
AbstractforInternational Variations in Tax Disclosures | Full Text | References | PDF (154.7 KB)
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Book Reviews

Book Review
Reaching Key Financial Reporting Decisions: How Directors and Auditors Interact
Mara Cameran
Pages: 275-277
Published online: 22 Oct 2013
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Book Review
A History of Management Accounting
Alisdair Dobie
Pages: 277-279
Published online: 22 Oct 2013
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Book Review
Understanding Regulation: Theory, Strategy, and Practice
Alice Rose Bryer
Pages: 279-282
Published online: 22 Oct 2013
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Editorial Board

Editorial Board
Page: EBI
Published online: 22 Oct 2013
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