ISSN 1744-9480 (Print); ISSN 1744-9499 (Online)
Publisher: Routledge, part of the Taylor & Francis Group
The Emergence of the ‘Incurred-Loss’ Model for Credit Losses in IAS 39 pp. 1-35(35) Author: Camfferman, Kees
Segment Reporting: Is IFRS 8 Really Better? pp. 37-60(24) Authors: Aleksanyan, Mark; Danbolt, Jo
Restricting Non-Audit Services in Europe – The Potential (Lack of) Impact of a Blacklist and a Fee Cap on Auditor Independence and Audit Quality pp. 61-86(26) Authors: Ratzinger-Sakel, Nicole V.S.; Schönberger, Martin W.
Assurance of Sustainability Information: A Study of Media Pressure pp. 87-105(19) Author: Gillet-Monjarret, Claire
Are We Lost in Translation? The Impact of Using Translated IFRS on Decision-Making pp. 107-125(19) Authors: Holthoff, Gero; Hoos, Florian; Weissenberger, Barbara E.
The Nature of Accounting Regulation pp. 127-133(7) Author: Di Pietra, Roberto
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