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AinE Edition 2013

The contents of AinE Volume 10 - Issue 1 - are as follows:

Issues in European accounting

• Response of the EAA FRSC to the EFRAG/ANC/FRC Discussion
  Paper: Towards a Disclosure Framework for the Notes
  Richard Barker, Elisabetta Barone, Jacqueline Birt, Ann Gaeremynck,
  Anne Mcgeachin, Jan Marton & Rucsandra Moldovan
• Mandatory Audit firm Rotation: A Review of Stakeholder Perspectives and Prior Research
  Corinna Ewelt-Knauer, Anna Gold & Christiane Pott

Research articles

• Evolving Connections Between Tax and Financial Reporting in Italy
  Giovanna Gavana, Gabriele Guggiola & Anna Marenzi
• The EU Emissions Trading System under IFRS - Towards a 'True and Fair View'
  Madlen Haupt & Roland Ismer
• A Multi-Issue/Multi-Period Analysis of the Geographic
  Diversity of IASB Comment Letter Participation
  Robert K. Larson & Paul J. Herz

Book Reviews

• Corporate Social Strategy, by B. W. Husted & D. B. Allen
  reviewed by M. Frederica Izzo
• Corporate Governance of non-listed Companies, by Joseph A. McCahery & Erik P.M. Vermeulen
  reviewed by C. Malin
• Corporate Responsability, by Michael Blowfield & Alan Murray
  reviewed by Jieun Chung
  

The contents of AinE Volume 10 - Issue 2 - are as follows:

Editorial

• Peter Walton & Lisa Evans

Issues in European Accounting

• Joint Audit: Issues and Challenges for Researchers and Policy-Makers
  Nicole V. S. Ratzinger-Sakel, Sophie Audousset-Coulier, Jaana Kettunen & Cédric Lesage
• Equity and Liabilities - A Discussion of IAS 32 and a Critique of the Classification
  Martin Schmidt

Research articles

• Accounting for Carbon Emission Allowances in the European Union: In Search of Consistency
  Celeste M. Black
• International Variations in Tax Disclosures
  Erlend Kvaal & Christophe Nobes

Book Reviews

• Reaching key financial reporting decision: How directors and auditors interact, by Vivien Beattie, Stella Fearnley & Tony Hines
  reviewed by Mara Cameran
• A history of management accounting, by Trevor Boyns & John Richard Edwards
  reviewed by Alisdair Dobie
• Understanding regualtion: Theory, strategy, and practice - Second edition, by Robert Baldwin, Martin Cave & Martin Lodge
  reviewed by Alice Rose Bryer

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