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European Accounting Review Volume 27, 2018 - Issue 5: New directions in earnings management and financial statement fraud research
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Articles

The Improbability of Fraud in Accounting for Derivatives: A Case Study on the Boundaries of Financial Reporting Compliance

Berit HartmannSchool of Business, Economics and Law, University of Gothenburg, Gothenburg, SwedenView further author information
,
Jan MartonSchool of Business, Economics and Law, University of Gothenburg, Gothenburg, SwedenCorrespondence[email protected]
ORCID Iconhttp://orcid.org/0000-0002-6557-7981View further author information
ORCID Icon &
Rebecca SöderströmFaculty of Law, Uppsala University, Uppsala, SwedenView further author information
Pages 845-873 | Received 31 Dec 2016, Accepted 19 Jun 2018, Published online: 11 Jul 2018

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Kathrin Oberwallner, Christoph Pelger & Thorsten Sellhorn. (2021) Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study. European Accounting Review 30:5, pages 855-886.
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Alberto Quagli, Francesco Avallone, Paola Ramassa & Costanza Di Fabio. (2021) Someone else’s problem? The IFRS enforcement field in Europe. Accounting and Business Research 51:3, pages 246-270.
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Berit Hartmann, Jan Marton & Josefin Andersson Sols. (2020) IFRS in National Regulatory Space: Insights from Sweden. Accounting in Europe 17:3, pages 367-387.
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