Accounting in Europe

2005 - 2026

Current editor(s): Lisa Evans

From Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 23, issue 1, 2026

Shaping the Next Chapter of Accounting in Europe – Editorial Perspectives from the Incoming Editorial Team pp. 1-19

Nadia Albu, Ulf Brüggemann, Antonio De Vito, Belén Gill-de-Albornoz, Anne Jeny, Fani Kalogirou, Joanna Krasodomska, Giuseppe Nicolò, Zoltán Novotny-Farkas, Christoph Pelger and Ronita Ram

A New Approach to Sustainability Reporting pp. 20-31

Garen Markarian and Hugo Salerno

Accounting Professionalization: The Case of Poland pp. 32-56

Rafael Heinzelmann, Justyna Dobroszek and Ewelina Zarzycka

Does Forward-Looking Accounting Improve Bank Asset Quality? pp. 57-86

Sherif Elashmawy and Juha-Pekka Kallunki

Long-term Performance of German M&A Using Forward-looking Performance Measures pp. 87-115

Ruben Just and Reinhard Meckl

Dissimilarity in Key Audit Matters: Determinants and Consequences pp. 116-145

Emeline Deneuve

Volume 22, issue 3, 2025

Can research in accounting be relevant for practice? pp. 267-278

Jan Marton

The Readability of Non-Financial Information. The Role of Stakeholders' Pressure in the European Setting pp. 279-307

Alessandra Allini, Begona Giner, Marco Maffei and Annamaria Zampella

Exploring Multi-level Drivers of Accountants’ Opinions on the Changes Introduced by the Corporate Sustainability Reporting Directive pp. 308-325

Joanna Krasodomska, Ewelina Zarzycka and Paweł Zieniuk

The impact of the non-audit fee cap on audit quality in European public interest entities pp. 326-353

Pierre van Limpt and Simon Dekeyser

The Concept of Corporate Risk: Perspectives of Risk Disclosure’s Users and Preparers pp. 354-377

Zaneta Akudbil Azuma-Kotei and Awad Elsayed Awad Ibrahim

Volume 22, issue 2, 2025

What about Enforcement? Be Careful What You Wish for, Lest it Come True! pp. 141-149

Araceli Mora

Sales Order Backlog and Credit Ratings pp. 150-176

Ahsan Habib, Dinithi Ranasinghe and Md Borhan Uddin Bhuiyan

Unveiling the consequences of ESG rating disagreement: an empirical analysis of the impact on the cost of equity capital pp. 177-200

Chiara Mio, Marco Fasan, Francesco Scarpa, Antonio Costantini and Aoife Claire Fitzpatrick

How Ethical is Earnings Management? Evidence from an Emerging Economy pp. 201-231

Nida Türegün

Does Readability of Textual Disclosures in Modern Slavery Reports Pay Off? Evidence from a Regulatory Setting pp. 232-266

Amitav Saha, Sudipta Bose and Habib Zaman Khan

Volume 22, issue 1, 2025

The ‘Conventional Wisdom’ of Auditing: Can the Traditions of Auditing Rise to New Challenges? pp. 1-17

W. Robert Knechel

The impact of corporate governance statement assurance on financial professionals’ decisions pp. 18-50

Konstantin Kühle and Reiner Quick

Regulating Sustainability Reporting in Europe: De Jure Harmonisation or De Facto Standardisation? pp. 51-75

Simone Pizzi, Andrea Venturelli and Fabio Caputo

The Usefulness of Financial Reporting Quality in the Access to Bank Debt for Private Firms pp. 76-102

Thomas Selleslagh and Stefanie Ceustermans

Double Materiality Disclosure as an Emerging Practice: The Assessment Process, Impacts, Risks, and Opportunities pp. 103-140

Voicu D. Dragomir, Mădălina Dumitru, Ionela Corina Chersan, Cătălina Gorgan and Mirela Păunescu

Volume 21, issue 3, 2024

Accounting in Europe – 20 Years on pp. 239-245

Paul Andre, Andrei Filip and Araceli Mora

Twenty Years of Accounting in Europe: A Bibliometric Analysis pp. 246-272

Michail Nerantzidis and Stylianos Efstratios Vatis

Emerging Chinese status in international accounting standard setting: A social network analysis of the International Accounting Standards Board pp. 273-298

Shulin Chen

Kinked accounting? Small loss avoidance in Europe and (not) the US pp. 299-319

Patrick Chardonnens and Martin Wallmeier

An Overview of Corporate Sustainability Reporting Legislation in the European Union pp. 320-355

Katrin Hummel and Dominik Jobst

The International Standards on Auditing and the Accuracy of Auditors’ Going Concern Disclosures: Evidence for Private Firms in a Low Litigious Environment pp. 356-387

Marie-Laure Vandenhaute, Diane Breesch and Benjamin Kinnart

Volume 21, issue 2, 2024

What exactly do we mean by audit quality? pp. 123-133

Jere R. Francis

Auditors’ perceptions of alternative performance measures – alternative truths and professional skepticism pp. 134-153

Antti Rautiainen, Jani Saastamoinen and Kati Pajunen

Classification and Measurement under IFRS 9: A Commentary and Suggestions for Future Research pp. 154-175

Erlend Kvaal, Edgar Löw, Zoltán Novotny-Farkas, Argyro Panaretou, Annelies Renders and Peter Sampers

Value Relevance Research in Accounting and Reporting Domains: A Bibliometric Analysis pp. 176-211

Giuseppe Nicolò, Serena Santis, Alberto Incollingo and Paolo Tartaglia Polcini

A research note on earnings quality of private SMEs: the impact of IFRS adoption and Big Four auditor presence pp. 212-238

Yu-Lin Hsu, Ya-Chih Yang and Shih-Bin Wu

Volume 21, issue 1, 2024

Sustainability Reporting: A Financial Reporting Perspective pp. 1-13

Alfred Wagenhofer

Auditors’ Carbon Risk Consideration under the EU Emission Trading System pp. 14-43

Isabell Keller, Brigitte Eierle and Sven Hartlieb

The effect of mandatory extraction payment disclosures on corporate tax avoidance: evidence from the United Kingdom pp. 44-67

Sameh Kobbi-Fakhfakh and Fatma Driss

Small and Medium-Sized Accounting Practices (SMPs): Explaining Financial Performance based on Human Capital and Organisational Resources pp. 68-100

Frederik Verplancke, Stefanie De Bruyckere, Patricia Everaert, Carine Coppens and Eva Blondeel

Does mandatory recognition of derivatives and hedging activities influence investors’ uncertainty and diversity of opinion? The moderating role of product market competition pp. 101-121

Abiot Tessema

Volume 20, issue 3, 2023

A Commentary on Who ‘Owns’ the University Accounting Curriculum?: And on Why That ‘Ownership’ Matters pp. 273-280

Willem Buijink

Executive communication with stakeholders on sustainability: the case of Poland pp. 281-303

Karol Marek Klimczak, Dominika Hadro and Marcel Meyer

Reconciling Competing Reporting Objectives Through Deferred Tax Accounts: Evidence on Private Italian Firms pp. 304-338

Alessandro Mura

Family identification and earnings management in listed firms pp. 339-369

Cédric Poretti, Tiphaine Jérôme and Carl Brousseau

International Accounting Convergence and Divergence: Towards a Framework for Understanding De Jure Adoption of IFRS pp. 370-392

Maria Bengtsson and Daniela Argento

Volume 20, issue 2, 2023

Sustainability Reporting: Is Convergence Possible? pp. 139-165

Hervé Stolowy and Luc Paugam

The Italian depreciation suspension policy during the COVID-19 pandemic: consequences on private firms’ borrowing capacity pp. 166-193

Marco Maria Mattei, Matteo Merlo and Eleonora Monaco

The Value Relevance of Accounting Numbers in Presence of the Equity Method Before and After IFRS 11: Evidence from France pp. 194-224

Frédéric Pourtier, Frédérique Bardinet-Evraert and Veronique Darmendrail

Arm's Length Principle vs. Formulary Apportionment in BEPS Action 13: Stakeholders’ Perspectives pp. 225-243

Zakir Akhand and Amin Mawani

Audit in Europe – A Comparison of Access Requirements into the Audit Profession Across the European Union pp. 244-271

Philipp Jahn and Thomas Loy

Volume 20, issue 1, 2023

Blockholder Heterogeneity and Audit Fees: Does Private Information Matter? pp. 1-36

Raúl Barroso, Chiraz Ben Ali, Cédric Lesage and Daniel Oyon

Disclosure of Information and Transparency in Public-private Partnerships: a Comparative Study Between Portugal and the UK pp. 37-63

Luís Cracel Viana, José António C. Moreira and Paulo Alves

Revisiting Constituents’ Reflections on the Incorporation of Day-one Losses into IFRS 9 pp. 64-90

Selina Orthaus and Daniel Rugilo

Corporate Sustainability Reporting in Europe: A Scoping Review pp. 91-119

Tami Dinh, Anna Husmann and Gaia Melloni

Multiple Capitals Disclosure in European Companies’ Integrated Reports: The Role of Organisational Complexity pp. 120-138

Abubakar Ahmed, Mutalib Anifowose, Suleiman Salami and Nuhu Abubakar