28 November 2016

Special issue published: "Accounting Research in Germany"

International Journal of Critical Accounting 8(3/4) 2016
  • Preparers' perceptions on the consequences of introducing IFRS for SMEs - evidence from German small and medium-sized entities
  • Increased materiality judgments in financial accounting and external audit: a critical comparison between German and international standard setting
  • Are 'Big Four audits' really better? - Some remarks on the 'Big Four dichotomy' in the German audit market
  • Methods for the analysis of verbal reporting instruments - a comparison of different approaches 
  • Critical theory: Immanuel Kant's critics of philosophy-critical accounting
Additional paper
  • New inflection points identified in the evolution of IAS 38 Intangible Assets: a critical approach

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