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International Journal of Critical Accounting

2016 Vol. 8 No. 3/4

Special Issue on Accounting Research in Germany

Guest Editors: Professor Marius Gros and Professor Anthony Tinker


PagesTitle and authors
195-226Preparers' perceptions on the consequences of introducing IFRS for SMEs - evidence from German small and medium-sized entities
Markus Grottke; Thomas Späth; Felix Haendel
DOI: 10.1504/IJCA.2016.10001297

227-245Increased materiality judgments in financial accounting and external audit: a critical comparison between German and international standard setting
Cristina Müller-Burmeister; Patrick Velte
DOI: 10.1504/IJCA.2016.10001291

246-279Are 'Big Four audits' really better? - Some remarks on the 'Big Four dichotomy' in the German audit market
Daniel Worret
DOI: 10.1504/IJCA.2016.10001290

280-303Methods for the analysis of verbal reporting instruments - a comparison of different approaches
Sebastian Koch
DOI: 10.1504/IJCA.2016.10001382

304-320Critical theory: Immanuel Kant's critics of philosophy-critical accounting
Aida Sy
DOI: 10.1504/IJCA.2016.10001419

Additional Paper

321-344New inflection points identified in the evolution of IAS 38 Intangible Assets: a critical approach
Nicoleta Maria Ienciu; Ionel-Alin Ienciu
DOI: 10.1504/IJCA.2016.10001300