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Volume 21, Issue 1

Accounting in Europe

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Accounting in Europe, Volume 21, Issue 1 (2024)

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Accounting in Europe, Volume 21, Issue 1 (2024)

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Volume 21, 2024 Vol 20, 2023 Vol 19, 2022 Vol 18, 2021 Vol 17, 2020 Vol 16, 2019 Vol 15, 2018 Vol 14, 2017 Vol 13, 2016 Vol 12, 2015 Vol 11, 2014 Vol 10, 2013 Vol 9, 2012 Vol 8, 2011 Vol 7, 2010 Vol 6, 2009 Vol 5, 2008 Vol 4, 2007 Vol 3, 2006 Vol 2, 2005 Vol 1, 2004

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Opinion Piece

Article

Sustainability Reporting: A Financial Reporting Perspective

Alfred Wagenhofer

Pages: 1-13

Published online: 03 Jun 2023

AbstractforSustainability Reporting: A Financial Reporting Perspective | Full Text | References | PDF (161.4 KB) | EPUB

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Article

Auditors’ Carbon Risk Consideration under the EU Emission Trading System

Isabell Keller, Brigitte Eierle & Sven Hartlieb

Pages: 14-43

Published online: 20 Sep 2023

AbstractforAuditors’ Carbon Risk Consideration under the EU Emission Trading System | Full Text | References | PDF (422.7 KB) | EPUB

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Article

The effect of mandatory extraction payment disclosures on corporate tax avoidance: evidence from the United Kingdom

Sameh Kobbi-Fakhfakh & Fatma Driss

Pages: 44-67

Published online: 13 Dec 2023

AbstractforThe effect of mandatory extraction payment disclosures on corporate tax avoidance: evidence from the United Kingdom | Full Text | References | PDF (541.3 KB) | EPUB

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Article

Small and Medium-Sized Accounting Practices (SMPs): Explaining Financial Performance based on Human Capital and Organisational Resources

Frederik Verplancke, Stefanie De Bruyckere, Patricia Everaert, Carine Coppens & EVA BLONDEEL

Pages: 68-100

Published online: 11 Aug 2023

AbstractforSmall and Medium-Sized Accounting Practices (SMPs): Explaining Financial Performance based on Human Capital and Organisational Resources | Full Text | References | PDF (1 MB) | EPUB

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Article

Does mandatory recognition of derivatives and hedging activities influence investors’ uncertainty and diversity of opinion? The moderating role of product market competition

Abiot Tessema

Pages: 101-121

Published online: 27 Aug 2023

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Accounting in Europe (Vol.21, Iss.1, 2024)

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