Accounting in Europe, Volume 13, Issue 3 (2016)

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Accounting in Europe, Volume 13, Issue 3 (2016)

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Special Section: Accounting for Goodwill

Article
Do Goodwill Impairments by European Firms Provide Useful Information to Investors?
Alain Schatt, Leonidas Doukakis, Corinne Bessieux-Ollier & Elisabeth Walliser
Pages: 307-327
Published online: 01 Dec 2016
AbstractforDo Goodwill Impairments by European Firms Provide Useful Information to Investors? | Full Text | References | PDF (192.1 KB)
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Article
Examining the Patterns of Goodwill Impairments in Europe and the US
Paul André, Andrei Filip & Luc Paugam
Pages: 329-352
Published online: 09 Dec 2016
AbstractforExamining the Patterns of Goodwill Impairments in Europe and the US | Full Text | References | PDF (962.5 KB)
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Article
Insights on CFOs’ Perceptions about Impairment Testing Under IAS 36
Francesco Mazzi, Giovanni Liberatore & Ioannis Tsalavoutas
Pages: 353-379
Published online: 24 Oct 2016
AbstractforInsights on CFOs’ Perceptions about Impairment Testing Under IAS 36 | Full Text | References | PDF (239.4 KB)
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Research Articles

Article
Lobbying and Audit Regulation in the EU
Marius Gros & Daniel Worret
Pages: 381-403
Published online: 24 Nov 2016
AbstractforLobbying and Audit Regulation in the EU | Full Text | References | PDF (185.6 KB)
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Article
Audit Partner Tenure and Independence in a Low Litigation Risk Setting
Josep Garcia-Blandon & Josep M. Argilés-Bosch
Pages: 405-424
Published online: 24 Oct 2016
AbstractforAudit Partner Tenure and Independence in a Low Litigation Risk Setting | Full Text | References | PDF (184.7 KB)
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Book Reviews

Book Review
Public Sector Accounting and Auditing in Europe. The Challenge of Harmonization
Vicente Condor
Pages: 425-427
Published online: 14 Nov 2016
First Page PreviewforPublic Sector Accounting and Auditing in Europe. The Challenge of Harmonization | Full Text | References | PDF (41.5 KB)
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Book Review
Confidence games: lawyers, accountants, and the tax shelter industry
David Alexander
Pages: 428-430
Published online: 19 Oct 2016
First Page PreviewforConfidence games: lawyers, accountants, and the tax shelter industry | Full Text | PDF (46.3 KB)
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Editorial Board

Editorial Board
Page: ebi
Published online: 16 Dec 2016
CitationforEditorial Board | PDF (27.5 KB)
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