Accounting in Europe, Volume 21, Issue 2 (2024)

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Accounting in Europe, Volume 21, Issue 2 (2024)

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Opinion Piece

Article
What exactly do we mean by audit quality?
Jere R. Francis
Pages: 123-133
Published online: 20 Aug 2023
First Page PreviewforWhat exactly do we mean by audit quality? | Full Text | References | PDF (241.3 KB) | EPUB
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Articles

Article
Auditors’ perceptions of alternative performance measures – alternative truths and professional skepticism
Antti Rautiainen, Jani Saastamoinen & Kati Pajunen
Pages: 134-153
Published online: 13 Aug 2023
AbstractforAuditors’ perceptions of alternative performance measures – alternative truths and professional skepticism | Full Text | References | PDF (354.2 KB) | EPUB
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Article
Classification and Measurement under IFRS 9: A Commentary and Suggestions for Future Research
Erlend Kvaal, Edgar Löw, Zoltán Novotny-Farkas, Argyro Panaretou, Annelies Renders & Peter Sampers
Pages: 154-175
Published online: 07 Sep 2023
AbstractforClassification and Measurement under IFRS 9: A Commentary and Suggestions for Future Research | Full Text | References | PDF (242.6 KB) | EPUB
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Article
Value Relevance Research in Accounting and Reporting Domains: A Bibliometric Analysis
Giuseppe Nicolò, Serena Santis, Alberto Incollingo & Paolo Tartaglia Polcini
Pages: 176-211
Published online: 12 Dec 2023
AbstractforValue Relevance Research in Accounting and Reporting Domains: A Bibliometric Analysis | Full Text | References | PDF (887.3 KB) | EPUB
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Article
A research note on earnings quality of private SMEs: the impact of IFRS adoption and Big Four auditor presence
Yu-Lin Hsu, Ya-Chih Yang & Shih-Bin Wu
Pages: 212-238
Published online: 25 Jan 2024
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