Accounting in Europe
@aie_journal_eaa
An international scholarly journal of the European Accounting Association
ID: 1464238096657133569
https://www.tandfonline.com/toc/raie20/current 26-11-2021 14:22:28
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🎉BEST REVIEWER AWARD 2024 👏Stephan Küster (Freie Universität) has been selected as #bestreviewer for #accountingineurope in 2024! 🙏Thanks to all reviewers for their time, effort, and contribution to the journal #accounting #auditing #board #journal #research #aie
HOT OFF THE PRESS! Azuma-Kote (Oxford Brookes University ) and Ibrahim (University of Portsmouth) discuss the evolution of the Concept of #Risk: Perspectives of #RiskDisclosure #Users and #Preparers lnkd.in/dKTdWPHB #practicioners #UK #UKbank #aie #accounting #auditing #research EAA
HOT OFF THE PRESS! Heinzelmann (University of Agder), Dobroszek and Zarzycka (both University of Lodz) discuss The Case of #Poland in #Accounting #Professionalization doi.org/10.1080/174494… #accountingeducation #professionalaccountingassociations #PAAs #aie #research #edu #academia
HOT OFF THE PRESS! Knechel (FLORIDA and University of Auckland | Waipapa Taumata Rau) shares his view on The #Conventional #Wisdom of Auditing: Can the Traditions of Auditing Rise to New Challenges? doi.org/10.1080/174494… EAA IAASB #accounting #auditing #audit #assurance #aie #expectationgap #education
Elashmawy and Kallunki (University of Oulu) reflect on whether #ForwardLooking #Accounting Improves #Bank #AssetQuality doi.org/10.1080/174494… #aie #research #ifrs9 #ifrs #llp #loanlossprovisions #smoothing #incomesmoothing #financialreporting #bankaccounting #provisions IFRS Foundation
Just and Meckl (both Universität Bayreuth) bring some new evidence on #LongTermPerformance of #GermanMA Using #ForwardLookingPerformance Measures doi.org/10.1080/174494… #aie #research #futurepotential #ltg #mergers #acquisitions #ifrs3 #performance #measurement #accounting #investors
Deneuve (HEC Montréal) discusses causes and consequences of #Dissimilarity in #KeyAuditMatters (#KAM #KAMs) doi.org/10.1080/174494… #aie #research #edu #academia #textualanalysis #auditor #disclosure #auditquality #auditreport #auditreportlag #audit #auditing
Araceli Mora (Universitat València and President EAA) published an opinion piece entitled "What about #Enforcement? Be Careful What You Wish for, Lest it Come True!" doi.org/10.1080/174494… #aie #IFRS #ESMA #EuropeanUnion #politicsofaccounting #accounting IFRS Foundation European Commission
HOT OFF THE PRESS! Thies (Uni Duisburg-Essen @unidue.bsky.social) reflects on how the International Accounting Standards Board (#IASB) rationalizes #IFRS Standard Setting Decisions and Constructs #Legitimacy doi.org/10.1080/174494… #aie #research #edu #academia #EAA EAA IFRS Foundation #standardsetter