Accounting in Europe, Volume 18, Issue 1 (2021)

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Accounting in Europe, Volume 18, Issue 1 (2021)

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Articles

Article
The Quest for Audit Quality in the Public Sector
Josette Caruana & Magdalena Kowalczyk
Pages: 1-25
Published online: 12 May 2020
AbstractforThe Quest for Audit Quality in the Public Sector | Full Text | References | PDF (385.8 KB) | EPUB
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Article
Prudence and Directive 34 – Reality and Rhetoric in Accounting Regulation
David Alexander & Roberta Fasiello
Pages: 26-42
Published online: 15 Jul 2020
AbstractforPrudence and Directive 34 – Reality and Rhetoric in Accounting Regulation | Full Text | References | PDF (270.9 KB) | EPUB
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Article
Accounting Standards for European Non-profits. Reasons and Barriers for a Harmonisation Process
Francisco J. Lopez-Arceiz, Ana J. Bellostas & Jose M. Moneva
Pages: 43-74
Published online: 27 Aug 2020
AbstractforAccounting Standards for European Non-profits. Reasons and Barriers for a Harmonisation Process | Full Text | References | PDF (658 KB) | EPUB
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Article
Cost and Informativeness of Regulatory Reports: Evidence from the UK
Shuai Yuan
Pages: 75-101
Published online: 10 Nov 2020
AbstractforCost and Informativeness of Regulatory Reports: Evidence from the UK | Full Text | References | PDF (373.1 KB) | EPUB
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Article
Alternative Performance Measures: Determinants of Disclosure Quality – Evidence from Germany
Stephanie Jana & Kevin McMeeking
Pages: 102-142
Published online: 17 Nov 2020
AbstractforAlternative Performance Measures: Determinants of Disclosure Quality – Evidence from Germany | Full Text | References | PDF (404.4 KB) | EPUB
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