| The Impact of Accounting Standards on Pension Investment Decisions
Christian Barthelme, Paraskevi Vicky Kiosse & Thorsten Sellhorn |
| The Show Must go on! Legitimization Processes Surrounding Certified Fraud Examiners’ Claim to Expertise
Cynthia Courtois & Yves Gendron |
| The Impact of Management Control on Employee Motivation and Performance in the Public Sector
Berend van der Kolk, Paula M.G. van Veen-Dirks & Henk J. ter Bogt |
| Desingularization and Dequalification: A Foray Into Ranking Production and Utilization Processes
Claire-France Picard, Sylvain Durocher & Yves Gendron |
| Corporate Governance, Integrated Reporting and the Use of Credibility-enhancing Mechanisms on Integrated Reports
Ruizhe Wang, Shan Zhou & Timothy Wang |
| The Use of Forecast Accuracy Indicators to Improve Planning Quality: Insights from a Case Study
Silvia Jordan & Martin Messner |
| The Term ‘Non-financial Information’ – A Semantic Analysis of a Key Feature of Current and Future Corporate Reporting
Axel Haller, Michael Link & Tobias Groß |
| The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from European Countries
Paul André |
| The Secret Past of Fair Value: Lessons from History Applied to the French Case
Jacques Richard |
| The Development of EPSAS: Contributions from the Literature
Josette Caruana, Giovanna Dabbicco, Susana Jorge & Maria Antónia Jesus |
| The Differential Impact of IFRS Adoption on Aspects of Seasoned Equity Offerings in the UK and France
Mostafa Harakeh, Edward Lee & Martin Walker |
| The Return of Stewardship, Reliability and Prudence – A Commentary on the IASB’s New Conceptual Framework
Christoph Pelger |