ISSN 1744-9480 (Print); ISSN 1744-9499 (Online)
Publisher: Routledge, part of the Taylor & Francis Group
The Effects of Key Audit Matters on the Auditor’s Report’s Communicative Value: Experimental Evidence from Investment Professionals and Non-professional Investors pp. 105-128(24) Authors: Köhler, Annette; Ratzinger-Sakel, Nicole; Theis, Jochen
The Value Relevance of Risk Disclosure: An Analysis of the Banking Sector pp. 129-157(29) Authors: Giner, Begoña; Allini, Alessandra; Zampella, Annamaria
Comparability in IPSASs: Lessons to be Learned for the European Standards pp. 158-182(25) Authors: Mattei, Giorgia; Jorge, Susana; Grandis, Fabio Giulio
Splitting Accountability Hairs: Anomalies in the Adaptation of IFRS for SMEs in the UK and Ireland pp. 183-203(21) Authors: Arafat, Imam; Dunne, Theresa; Ahmed, Ahmed Hassan
Hedge Accounting and its Consequences on Portfolio Earnings – A Simulation Study pp. 204-237(34) Author: Müller, Viktoria
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