Accounting in Europe, Volume 19, Issue 3 (2022)

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Accounting in Europe, Volume 19, Issue 3 (2022)

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Articles

Article
Capitalising or Expensing Development Costs? – Mixed Methods Evidence on the Determinants and Motives of the Accounting Policy in the context of UK Private Companies
Annika Brasch, Brigitte Eierle & Robin Jarvis
Pages: 363-396
Published online: 20 Jun 2022
AbstractforCapitalising or Expensing Development Costs? – Mixed Methods Evidence on the Determinants and Motives of the Accounting Policy in the context of UK Private Companies | Full Text | References | PDF (356 KB) | EPUB
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Article
Determinants of Accounts Level and Entity Level Key Audit Matters: Further Evidence
Md Khokan Bepari, Abu Taher Mollik, Shamsun Nahar & Mohammad Nazrul Islam
Pages: 397-422
Published online: 21 Apr 2022
AbstractforDeterminants of Accounts Level and Entity Level Key Audit Matters: Further Evidence | Full Text | References | PDF (455.1 KB) | EPUB
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Article
In Search of a Wider Corporate Reporting Framework: A Critical Evaluation of the International Integrated Reporting Framework
Neelam Setia, Subhash Abhayawansa & Mahesh Joshi
Pages: 423-448
Published online: 12 Apr 2022
AbstractforIn Search of a Wider Corporate Reporting Framework: A Critical Evaluation of the International Integrated Reporting Framework | Full Text | References | PDF (352.3 KB) | EPUB
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