Accounting in Europe, Volume 21, Issue 1 (2024)

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Accounting in Europe, Volume 21, Issue 1 (2024)

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Opinion Piece

Article
Sustainability Reporting: A Financial Reporting Perspective
Alfred Wagenhofer
Pages: 1-13
Published online: 03 Jun 2023
AbstractforSustainability Reporting: A Financial Reporting Perspective | Full Text | References | PDF (161.4 KB) | EPUB
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Articles

Article
Auditors’ Carbon Risk Consideration under the EU Emission Trading System
Isabell Keller, Brigitte Eierle & Sven Hartlieb
Pages: 14-43
Published online: 20 Sep 2023
AbstractforAuditors’ Carbon Risk Consideration under the EU Emission Trading System | Full Text | References | PDF (422.7 KB) | EPUB
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Article
The effect of mandatory extraction payment disclosures on corporate tax avoidance: evidence from the United Kingdom
Sameh Kobbi-Fakhfakh & Fatma Driss
Pages: 44-67
Published online: 13 Dec 2023
AbstractforThe effect of mandatory extraction payment disclosures on corporate tax avoidance: evidence from the United Kingdom | Full Text | References | PDF (541.3 KB) | EPUB
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Article
Small and Medium-Sized Accounting Practices (SMPs): Explaining Financial Performance based on Human Capital and Organisational Resources
Frederik Verplancke, Stefanie De Bruyckere, Patricia Everaert, Carine Coppens & EVA BLONDEEL
Pages: 68-100
Published online: 11 Aug 2023
AbstractforSmall and Medium-Sized Accounting Practices (SMPs): Explaining Financial Performance based on Human Capital and Organisational Resources | Full Text | References | PDF (1 MB) | EPUB
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Article
Does mandatory recognition of derivatives and hedging activities influence investors’ uncertainty and diversity of opinion? The moderating role of product market competition
Abiot Tessema
Pages: 101-121
Published online: 27 Aug 2023
AbstractforDoes mandatory recognition of derivatives and hedging activities influence investors’ uncertainty and diversity of opinion? The moderating role of product market competition | Full Text | References | PDF (220.5 KB) | EPUB | Supplemental
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