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
What's New?
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