环球华人会计学会
Accounting in Europe2019年总目录
Accounting in Europe2019年总目录 Introduction简介Accounting in Europe旨在通过发表高质量的文章，为研究、实践、政策和监管提供新的见解，从而促进政策辩论。因此，该杂志欢迎在所有会计领域作出贡献，包括但不限于分析会计、审计、标准制定和监管方面的最新发展。 《欧洲会计》由两个主要部分组成：《欧洲会计问题》包含编辑团队征集的文章，而研究文章则包含标准的学术研究论文。所有文章都经过编辑筛选和单项（欧洲会计问题）或双盲同行评审（研究文章）。 欧洲会计欢迎来自各种范式和研究方法的论文，只要这些论文以便于学术和实践者读者的方式呈现，并增进对会计和会计的理解或发展。从全球角度对欧洲或欧洲的审计。它是澳大利亚商业院长委员会 （ABDC） 质量期刊列表中的高质量期刊 （A） 编辑 阿拉塞利·莫拉 西班牙València大学 Accounting in Europe aims to contribute to policy debate by publishing high quality articles that provide new insights for research, practice, policy and regulation. The journal therefore welcomes contributions in all areas of accounting, including, but not limited to, analyses of contemporary developments in accounting, auditing, standard setting and regulation. Accounting in Europe consists of two main sections: Issues in European Accounting contains articles solicited by the editorial team, while Research Articles contains standard academic research papers. All articles undergo editorial screening and single (Issues in European Accounting) or double-blind peer review (Research Articles). Accounting in Europe welcomes papers from a wide range of paradigms and research methods, as long as they are presented in an accessible manner to its mixed academic and practitioner readership and enhance the understanding or the development of accounting and auditing either in Europe or for Europe from a global perspective. It is a high quality journal (A) in the Australian Business Deans Council (ABDC) Quality Journal List. Editor Araceli Mora, Universitat de València, Spain 第16卷，2019年，第3期[1]. 公允价值会计：永恒的辩论 – AinE EAA 研讨会，2018 年 5 月 Araceli Mora, Anne McGeachin, Mary E. Barth, Richard Barker, Alfred Wagenhofer & Peter Joos [2]. 概念框架 – "漫长而曲折的道路"... Ian Dennis 概念框架是指当某信息到达时，我们对其进行解读的方法。这里的「概念框架」是指当某资讯到达时，我们对其进行解读的方法，这是受到我们大脑本身的基本构造影响的。 [3].现有监管与自由裁量权在协调非财务披露中的作用 Selena Aureli, Elisabetta Magnaghi & Federica Salvatori 自由裁量权，是指税务机关或其他行政机关及其工作人员在法律事实要件确定的情况下，在法律授权范围内，依据立法目的和公正、合理原则，自行判断行为条件、自行选择行为方式和自由做出行政决定的权力，其实质是行政机关依据一定的制度标准和价值取向进行行为选择的一个过程。 [4]. 《国际财务报告准则》是否加强了会计一致性？ Gianfranco Siciliano [5]. 报告综合收入：国际监测系统体系的不协调情况和阿齐恩代尔经济的可能贡献 David Alexander, Clelia Fiondella, Marco Maffei & Rosanna Spanò 第16卷，2019年，第2期[6]. "制定欧洲公共部门会计准则的挑战性任务" Guest Editors: Susana Jorge, Josette Caruana & Eugenio Caperchione [7]. EPSAS 的发展：文献的贡献 Josette Caruana, Giovanna Dabbicco, Susana Jorge & Maria Antónia Jesus [8]. 参与制定公共部门会计准则的过程：公共部门会计准则案例 Linda A. Kidwell & Suzanne Lowensohn [9]. 寻求主要 EPSAS 目的 – 从文献和概念框架的见解 Bianca Mann, Peter C. Lorson, Lasse Oulasvirta & Ellen Haustein [10]. 制定国际公共部门会计准则："公共"是否重要？非交易所交易收入案例 Marco Bisogno, Caroline Aggestam Pontoppidan, Ron Hodges & Francesca Manes-Rossi 第16卷，2019年，第1期[11]. 国际会计准则第19条修正案（2011年）黑匣子内：董事会会议音频回放的证据 Malte Klein & Rolf Uwe Fülbier [12]. 正式参与欧洲标准制定委员会磋商进程：欧洲国家标准制定者的作用 Martin Gäumann & Michael Dobler [13]. 公司披露执法审查 Jörg-Markus Hitz & Henning Schnack [14]. 《国际财务报告准则》采用对英国和法国季节性股票发行方面的差异影响 Mostafa Harakeh, Edward Lee & Martin Walker [15]. 五个国家会计原则的锻造——历史与趋势分析 José Moreira Volume 16，2019，Issue 3Fair Value Accounting: The Eternal Debate – AinE EAA Symposium, May 2018 Araceli Mora, Anne McGeachin, Mary E. Barth, Richard Barker, Alfred Wagenhofer & Peter Joos The Conceptual Framework – A ‘Long and Winding Road’ … Ian Dennis The Role of Existing Regulation and Discretion in Harmonising Non-Financial Disclosure Selena Aureli, Elisabetta Magnaghi & Federica Salvatori Has IFRS Enhanced Accounting Uniformity? Gianfranco Siciliano Reporting Comprehensive Income: The Incoherencies of the IASB System and the Possible Contribution of Economia Aziendale David Alexander, Clelia Fiondella, Marco Maffei & Rosanna Spanò Volume 16，2019，Issue 2‘The Challenging Task of Developing European Public Sector Accounting Standards’ Guest Editors: Susana Jorge, Josette Caruana & Eugenio Caperchione The Development of EPSAS: Contributions from the Literature Josette Caruana, Giovanna Dabbicco, Susana Jorge & Maria Antónia Jesus Participation in the Process of Setting Public Sector Accounting Standards: the Case of IPSASB Linda A. Kidwell & Suzanne Lowensohn The Quest for a Primary EPSAS Purpose – Insights from Literature and Conceptual Frameworks Bianca Mann, Peter C. Lorson, Lasse Oulasvirta & Ellen Haustein [10]. Setting International Public-Sector Accounting Standards: Does ‘Public’ Matter? The Case of Revenue from Non-Exchange Transactions Marco Bisogno, Caroline Aggestam Pontoppidan, Ron Hodges & Francesca Manes-Rossi Volume 16，2019，Issue 1[11]. Inside the Black Box of IASB Standard Setting: Evidence from Board Meeting Audio Playbacks on the Amendment of IAS 19 (2011) Malte Klein & Rolf Uwe Fülbier [12]. Formal Participation in the EFRAG’s Consultation Processes: The Role of European National Standard-Setters Martin Gäumann & Michael Dobler [13]. Firm Disclosures about Enforcement Reviews Jörg-Markus Hitz & Henning Schnack [14]. The Differential Impact of IFRS Adoption on Aspects of Seasoned Equity Offerings in the UK and France Mostafa Harakeh, Edward Lee & Martin Walker [15]. Forging Accounting Principles in Five Countries – A History and Analysis of Trends José Moreira 编辑：谢嘉琪 |
