Accounting in Europe最新文献_第7页

What motives shape the initial accounting for goodwill under IFRS 3 in a setting dominated by controlling owners? 在由控股所有者主导的环境中，是什么动机决定了IFRS 3下商誉的初始会计？

IF 2.8

Accounting in Europe Pub Date : 2021-05-04 DOI: 10.1080/17449480.2021.1912369

Peter Frii, M. Hamberg

引用次数: 3

Convergence in Motion: A Review of Fair Value Levels’ Relevance 运动中的趋同:公允价值水平相关性的回顾

IF 2.8

Accounting in Europe Pub Date : 2021-04-27 DOI: 10.1080/17449480.2021.1912370

Andrei Filip, Ahmad Hammami, Zhongwei Huang, Anne Jeny, M. Magnan, Rucsandra Moldovan

引用次数: 2

Narrative Reporting: State of the Art and Future Challenges 叙事报道:艺术现状和未来挑战

IF 2.8

Accounting in Europe Pub Date : 2021-04-02 DOI: 10.1080/17449480.2021.1900582

Giovanna Michelon, G. Trojanowski, R. Sealy

引用次数: 12

Disclosure on the Sustainable Development Goals – Evidence from Europe 披露可持续发展目标-来自欧洲的证据

IF 2.8

Accounting in Europe Pub Date : 2021-02-15 DOI: 10.1080/17449480.2021.1894347

Katrin Hummel, M. Szekely

引用次数: 40

Did the International Financial Reporting Standards Increase the Audit Expectation Gap? An Exploratory Study 《国际财务报告准则》是否增加了审计期望差距？探索性研究

IF 2.8

Accounting in Europe Pub Date : 2021-02-01 DOI: 10.1080/17449480.2020.1865549

Pierre Astolfi

{"title":"Did the International Financial Reporting Standards Increase the Audit Expectation Gap? An Exploratory Study","authors":"Pierre Astolfi","doi":"10.1080/17449480.2020.1865549","DOIUrl":"https://doi.org/10.1080/17449480.2020.1865549","url":null,"abstract":"Abstract I examine the role of IFRS on the Audit Expectation Gap (AEG). Past research, mostly based on Porter [(1993). An empirical study of the audit expectation-performance gap. Accounting and Business Research, 24(93), 49–68. https://doi.org/10.1080/00014788.1993.9729463]’s work, does not identify the contribution of accounting standards to the AEG. Yet, IFRS may play a crucial role in an auditor’s mission, because accounting standards now result in more complex and more subjective rules and financial statements. I examine whether IFRS are a factor explaining the perception of the AEG and its components by auditors and preparers of financial information. And, if so, what does this impact, more specifically, result from? Using survey data of 158 auditors and preparers of financial information working in an IFRS environment, I find that the contribution of IFRS to the AEG is underestimated while it is, in fact, at least as important as auditing standards. In addition, respondents think that IFRS generated more complexity (especially regarding issues raised by IFRS 9, IAS 36/IFRS 3 or IFRS 2) and more subjectivity, which contributed to the AEG, and led users of financial statements to be more demanding towards auditors. Auditors are perceived as supposed to be able to offset difficulties suffered by investors regarding the complexity and subjectivity of IFRS. However, the capacity of auditors themselves to fully understand the complexities resulting from IFRS may be overestimated. Furthermore, the results show that auditors’ skills and training seem to be insufficient regarding the increasing complexity of IFRS. Lastly, I find that less experienced respondents underestimate the contribution of accounting standards to the AEG.","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2021-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/17449480.2020.1865549","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49453452","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 6

The Value Relevance of Fair Value Levels: Time Trends under IFRS and U.S. GAAP 公允价值水平的价值相关性：国际财务报告准则和美国公认会计准则下的时间趋势

IF 2.8

Accounting in Europe Pub Date : 2021-01-02 DOI: 10.1080/17449480.2021.1900581

Andrei Filip, Ahmad Hammami, Zhongwei Huang, Anne Jeny, M. Magnan, Rucsandra Moldovan

引用次数: 6

The use of Public Interest Arguments in the European Accounting Field 公共利益论在欧洲会计领域的运用

IF 2.8

Accounting in Europe Pub Date : 2020-11-27 DOI: 10.1080/17449480.2020.1841904

C. Fabio

引用次数: 1

Management Reports of Dutch Companies: Their Availability and Compliance with Legal Disclosure Requirements 荷兰公司的管理报告:它们的可用性和遵守法律披露要求

IF 2.8

Accounting in Europe Pub Date : 2020-11-27 DOI: 10.1080/17449480.2020.1829656

Ruud G. A. Vergoossen, Ferdy van Beest

{"title":"Management Reports of Dutch Companies: Their Availability and Compliance with Legal Disclosure Requirements","authors":"Ruud G. A. Vergoossen, Ferdy van Beest","doi":"10.1080/17449480.2020.1829656","DOIUrl":"https://doi.org/10.1080/17449480.2020.1829656","url":null,"abstract":"Abstract Unlike the vast majority of the EU member states, the Netherlands incorporated an option provided by the EU Accounting Directive that exempt companies from the obligation to file the management report with the trade register when a copy of it can be obtained from the company upon request. About 60% of the companies use this filing exemption option, but the availability of the management reports of these companies appears to be poor, because they are (very) reluctant to fulfill a request, rejecting it or do not respond to it at all. Therefore, it is interesting to examine whether the choice of how the management report is published, is associated with the level of compliance with disclosure obligations. In order to do that, we create a disclosure score based on the legal disclosure requirements. Multivariate analysis shows that disclosure compliance of management reports that are filed with the trade register is significantly higher than of those not filed but made available by the company. We also find a significant positive relationship between disclosure compliance and the length of management reports. Compliance levels appear not to be significantly associated with the timeliness of publication, company size and the size of the external auditor’s firm. Based on our research findings we advocate the removal of the filing exemption option on management reports.","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2020-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/17449480.2020.1829656","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44235328","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Alternative Performance Measures: Determinants of Disclosure Quality – Evidence from Germany 替代绩效指标：披露质量的决定因素——来自德国的证据

IF 2.8

Accounting in Europe Pub Date : 2020-11-17 DOI: 10.1080/17449480.2020.1829655

Stephanie Jana, K. McMeeking

{"title":"Alternative Performance Measures: Determinants of Disclosure Quality – Evidence from Germany","authors":"Stephanie Jana, K. McMeeking","doi":"10.1080/17449480.2020.1829655","DOIUrl":"https://doi.org/10.1080/17449480.2020.1829655","url":null,"abstract":"ABSTRACT Alternative performance measures (APMs) might be used to improve the information environment or strategically to mislead the market. The recently introduced European Securities and Markets Authority APM guidelines are intended to enhance corporate financial disclosures. We analyse the disclosure quality and determinants of all types of APMs in management reports of German listed firms for two financial periods. Although the quantity of APM disclosures is extensive, it differs across firms’ characteristics, and there is considerable room for improvement regarding disclosure quality. APM disclosure quality is positively associated with firm size and negatively associated with profitability. However, not all firms’ characteristics can be applied per se as universal determinants of APM disclosure quality, and a distinction must be made between different types of APMs. For example, high ownership concentration is negatively associated particularly with the quality of profitability APMs. Firms’ leverage is positively associated with the disclosure quality of non-profitability APMs.","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2020-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/17449480.2020.1829655","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48084785","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

Cost and Informativeness of Regulatory Reports: Evidence from the UK 监管报告的成本和信息性：来自英国的证据

IF 2.8

Accounting in Europe Pub Date : 2020-11-10 DOI: 10.1080/17449480.2020.1833056

Shuai Yuan

{"title":"Cost and Informativeness of Regulatory Reports: Evidence from the UK","authors":"Shuai Yuan","doi":"10.1080/17449480.2020.1833056","DOIUrl":"https://doi.org/10.1080/17449480.2020.1833056","url":null,"abstract":"Abstract The 2006 EU Directive established an EU-wide system for public oversight of the audit profession. In the UK, since 2008 the Financial Reporting Council (FRC) has published inspection reports for major audit firms, which include overall quality ratings for the individual audit engagements of each audit firm under review. This study examines the FRC’s ratings, and measures their impact on audit fees and audit firm switching. A significant increase in audit fees is found when the audit firm has a higher proportion of engagements with deficient ratings, probably arising from the additional effort and resources needed to meet the FRC’s requirements. This impact is more concentrated among clients with Big 4 audit firms. However, there is no evidence that FRC ratings affect clients’ likelihood of switching audit firms, suggesting that inspection results may not signal audit quality, and thus do not affect clients’ audit firm appointment decisions. The results provide evidence that inspection ratings may increase audit costs, but may not be valuable in distinguishing audit quality, and thus have no effect on audit committees’ audit firm appointment decisions. This finding advances understanding of the effectiveness of the audit inspection regime, and provides auditing regulators with guidance on policy making.","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2020-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/17449480.2020.1833056","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48508526","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1