European accounting review

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  Año 2012, Vol. 21, Número 4

  • Lobbying on Accounting Standards: Evidence from IFRS 2 on Share-Based Payments

    Begoña Giner Inchausti, Miguel Arce Gisbert

    págs. 655-691

    

  • Formal Participation in the IASB's Due Process of Standard Setting: A Multi-issue/Multi-period Analysis

    Ann Jorissen, Nadine Lybaert, Raf Orens, Leo Van Der Tas

    págs. 693-729

    

  • Do Joint Audits Improve Audit Quality?: Evidence from Voluntary Joint Audits

    Mikko Zerni, Elina Haapamäki, Tuukka Järvinen, Lasse Niemi

    págs. 731-765

    

  • Are Modified Audit Opinions Related to the Availability of Credit?: Evidence from Finnish SMEs

    Lasse Niemi, Stefan Sundgren

    págs. 767-796

    

  • Can Auditors be Independent?: Experimental Evidence on the Effects of Client Type

    Christopher Koch, Martin Weber, Jens Wüstemann

    págs. 797-823