Accounting in Europe, Volume 17, Issue 1 (2020)

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Accounting in Europe, Volume 17, Issue 1 (2020)

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Articles

Article
On the ‘Disclosure Initiative – Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View
Cristina Abad, Elisabetta Barone, Benita M. Gullkvist, Niclas Hellman, Ana Marques, Jan Marton, Stephani Mason, Ricardo Luiz Menezes Silva, Ana Morais, Soledad Moya Gutierrez, Alberto Quagli & Anna Vysotskaya
Pages: 1-32
Published online: 29 Sep 2019
AbstractforOn the ‘Disclosure Initiative – Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View | Full Text | References | PDF (627.8 KB) | EPUB
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Article
The Return of Stewardship, Reliability and Prudence – A Commentary on the IASB’s New Conceptual Framework
Christoph Pelger
Pages: 33-51
Published online: 29 Jul 2019
AbstractforThe Return of Stewardship, Reliability and Prudence – A Commentary on the IASB’s New Conceptual Framework | Full Text | References | PDF (567.6 KB) | EPUB
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Open Access
Article
Intensive Board Monitoring, Investor Protection and Segment Disclosure Quality: Evidence from EU
Sameh Kobbi-Fakhfakh, Ridha Mohamed Shabou & Benoît Pigé
Pages: 52-77
Published online: 06 Aug 2019
AbstractforIntensive Board Monitoring, Investor Protection and Segment Disclosure Quality: Evidence from EU | Full Text | References | PDF (331.4 KB) | EPUB
  • 358 Views
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Article
On the Relationship between Audit Tenure and Fees Paid to the Audit Firm and Audit Quality
Josep Garcia-Blandon, Josep Maria Argiles & Diego Ravenda
Pages: 78-103
Published online: 30 Sep 2019
AbstractforOn the Relationship between Audit Tenure and Fees Paid to the Audit Firm and Audit Quality | Full Text | References | PDF (574.4 KB) | EPUB
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