International Journal of Critical Accounting (IJCA) Inderscience Publishers - linking academia, business and industry through research

International Journal of Critical Accounting

Special Issue on Accounting Research in Germany

Guest Editors: Professor Marius Gros and Professor Anthony Tinker

Pages	Title and author(s)
195-226	Preparers' 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.2016.080499
227-245	Increased 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.2016.080496
246-279	Are 'Big Four audits' really better? - Some remarks on the 'Big Four dichotomy' in the German audit market Daniel Worret DOI: 10.1504/IJCA.2016.080495
280-303	Methods for the analysis of verbal reporting instruments - a comparison of different approaches Sebastian Koch DOI: 10.1504/IJCA.2016.080501
304-320	Critical theory: Immanuel Kant's critics of philosophy-critical accounting Aida Sy DOI: 10.1504/IJCA.2016.080504
Additional Paper
321-344	New inflection points identified in the evolution of IAS 38 Intangible Assets: a critical approach Nicoleta Maria Ienciu; Ionel-Alin Ienciu DOI: 10.1504/IJCA.2016.080500