International Journal of Critical Accounting (IJCA)

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

Editorial

Pages Title and author(s)
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.2016.080499
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.2016.080496
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.2016.080495
280-303Methods for the analysis of verbal reporting instruments - a comparison of different approaches
Sebastian Koch
DOI: 10.1504/IJCA.2016.080501
304-320Critical theory: Immanuel Kant's critics of philosophy-critical accounting
Aida Sy
DOI: 10.1504/IJCA.2016.080504

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.2016.080500

 

Return to top