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European Accounting Review

1992 - 2019

Current editor(s): Laurence van Lent

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

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Volume 28, issue 5, 2019

Do Investors Pay Sufficient Attention to Banks’ Unrealized Gains and Losses on Available-for-sale Securities? pp. 819-848 Downloads
Romain Boulland, Gerald J. Lobo and Luc Paugam
What is an Accountant? An Investigation of Images pp. 849-871 Downloads
Ariela Caglio, Mara Cameran and Jane Klobas
Litigation Risk and Corporate Voluntary Disclosure: Evidence from Two Quasi-Natural Experiments pp. 873-900 Downloads
Hui Dong and Huai Zhang
The Impact of Management Control on Employee Motivation and Performance in the Public Sector pp. 901-928 Downloads
Berend van der Kolk, Paula M.G. van Veen-Dirks and Henk J. ter Bogt
The Effect of Cross-Border Group Taxation on Ownership Chains pp. 929-946 Downloads
Silke Rünger
Experience of Audit Committee Members and Audit Quality pp. 947-975 Downloads
Nigar Sultana, Harjinder Singh and Asheq Rahman
Unpacking the Fluidity of Management Accounting Concepts: An Ethnographic Social Site Analysis of Enterprise Risk Management pp. 977-1010 Downloads
Matthäus Tekathen
Welfare Effects of Endogenous Information Acquisition and Disclosure in Duopoly Markets pp. 1011-1026 Downloads
Kazunori Miwa

Volume 28, issue 4, 2019

Audit Market Response to PCAOB Censures of US Big 4 Firms pp. 621-658 Downloads
Jeff P. Boone, Inder K. Khurana and K. K. Raman
Implications of a Fragile Professional Identity on Role Behavior: An Exploratory Case of an Accountant Fraudster pp. 659-679 Downloads
Steven Dellaportas, Luckmika Perera, Sandeep Gopalan and Ben Richardson
Disentangling the Role of Management Control Systems for Product and Process Innovation in Different Contexts pp. 681-712 Downloads
Bing Guo, Evita Paraskevopoulou and Luis Santamaría Sánchez
Ending the Accounting-for-Intangibles Status Quo pp. 713-736 Downloads
Baruch Lev
Desingularization and Dequalification: A Foray Into Ranking Production and Utilization Processes pp. 737-765 Downloads
Claire-France Picard, Sylvain Durocher and Yves Gendron
Is Tax Volatility Priced by Lenders in the Syndicated Loan Market? pp. 767-789 Downloads
Daniel Saavedra
Carbon Disclosure, Contextual Factors, and Information Asymmetry: The Case of Physical Risk Reporting pp. 791-818 Downloads
Frank Schiemann and Alice Sakhel

Volume 28, issue 3, 2019

Private Debt and Timely Loss Recognition pp. 423-450 Downloads
Benedikt Franke and Sonja Müller
Value-based Management and Merger & Acquisition Returns: A Multi-level Contingency Model pp. 451-482 Downloads
Sebastian Firk, Franz Maybuechen, Jana Oehmichen and Michael Wolff
The Corrosive Effect of Offshore Financial Centers on Multinational Firms’ Disclosure Strategy pp. 483-512 Downloads
Walid Ben Amar, Luo He, Tiemei Li and Michel Magnan
Political Corruption and Auditor Behavior: Evidence from US Firms pp. 513-540 Downloads
Hongkang Xu, Mai Dao and Alex Petkevich
The Determinants and Effects of Clients Following Audit Partners Who Switch Audit Firms pp. 541-571 Downloads
Wen-Ching Chang, Hiu Lam Choy, Huey-Yeh Lin and Meihua Koo
Fair Value Measurement for Long-Lived Operating Assets: Research Evidence pp. 573-603 Downloads
Thorsten Sellhorn and Christian Stier
A Note on Intraday Event Studies pp. 605-619 Downloads
Ben R. Marshall, Nick Nguyen and Nuttawat Visaltanachoti

Volume 27, issue 4, 2018

Audit Team Attributes Matter: How Diversity Affects Audit Quality pp. 595-621 Downloads
Mara Cameran, Angelo Ditillo and Angela Pettinicchio
The Audit Committee as an Interactive Process: Insights on the AC Chairperson’s Power pp. 623-647 Downloads
Tiphaine Compernolle and Chrystelle Richard
Formula Apportionment: Factor Allocation and Tax Avoidance pp. 649-681 Downloads
Sebastian Eichfelder, Frank Hechtner and Jochen Hundsdoerfer
Shifting Strategies: the Pursuit of Closure and the ‘Association of German Auditors’ pp. 683-712 Downloads
Lisa Evans
Empirical Evidence on the Role of Proxy Advisors in European Capital Markets pp. 713-745 Downloads
Joerg-Markus Hitz and Nico Lehmann
The Impact of Managers’ Participation in Costing System Design on Their Perceived Contributions to Process Improvement pp. 747-770 Downloads
Sophie Hoozée and Quang-Huy Ngo
State Ownership, Socio-political Factors, and Labor Cost Stickiness pp. 771-796 Downloads
Ronny Prabowo, Reggy Hooghiemstra and Paula Van Veen-Dirks

Volume 27, issue 3, 2018

Enforcement Actions and Auditor Changes pp. 407-436 Downloads
Marcus Brocard, Benedikt Franke and Dennis Voeller
CEO Retirement, Corporate Governance and Conditional Accounting Conservatism pp. 437-465 Downloads
Shimin Chen, Serene Xu Ni and Feida Zhang
Selective Trading of Available-for-Sale Securities: Evidence from U.S. Commercial Banks pp. 467-493 Downloads
Minyue Dong and Xiao-Jun Zhang
Exploring the Persuasiveness of Accounting Numbers in the Framing of ‘Performance’ – A Micro-Level Analysis of Performance Review Meetings pp. 495-525 Downloads
Lukas Goretzki, Simone Mack, Martin Messner and Jürgen Weber
How Do Financial Constraints Relate to Financial Reporting Quality? Evidence from Seasoned Equity Offerings pp. 527-557 Downloads
Ahmet C. Kurt
Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing pp. 559-581 Downloads
Daniel Reimsbach, Rüdiger Hahn and Anil Gürtürk
Corporate Risk Disclosure and Audit Fee: A Text Mining Approach pp. 583-594 Downloads
Rong Yang, Yang Yu, Manlu Liu and Kean Wu

Volume 27, issue 2, 2018

Real Earnings Management and Information Asymmetry in the Equity Market pp. 209-235 Downloads
David Abad, M. Fuensanta Cutillas-Gomariz, Juan Pedro Sánchez-Ballesta and José Yagüe
The Effect of Aggregation of Accounting Information via Segment Reporting on Accounting Conservatism pp. 237-262 Downloads
Daniel A. Bens, Steven J. Monahan and Logan B. Steele
To Disclose or Not to Disclose? An Investigation of the Antecedents and Effects of Open Book Accounting pp. 263-287 Downloads
Ariela Caglio
The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History pp. 289-312 Downloads
Kees Camfferman and Stephen A. Zeff
Returnee Talent and Corporate Investment: Evidence from China pp. 313-337 Downloads
Yunhao Dai, Dongmin Kong and Shasha Liu
Choosing an Accounting Method to Explain Public Policy: Social Return on Investment and UK Non-profit Sector Policy pp. 339-361 Downloads
Matthew Hall and Yuval Millo
Rankings, Performance, and Sabotage: The Moderating Effects of Target Setting pp. 363-382 Downloads
Frank Hartmann and Philipp Schreck
Disclosure Checklists and Auditors’ Judgments of Aggressive Accounting pp. 383-399 Downloads
Marcel van Rinsum, Victor S. Maas and David Stolker

Volume 27, issue 1, 2018

Tax Regimes and Capital Gains Realizations pp. 1-21 Downloads
Martin Jacob
Voluntary Disclosure and Analyst Forecast pp. 23-36 Downloads
Konrad Lang
Shareholder Loans and Earnings Smoothing – Empirical Findings from German Private Firms pp. 37-74 Downloads
Jochen Bigus and Stefanie Häfele
International Financial Reporting Standards and Private Firms’ Access to Bank Loans pp. 75-104 Downloads
Benjamin Balsmeier and Steven Vanhaverbeke
The Information Content of Guidance and Earnings pp. 105-128 Downloads
Jonathan A. Milian
Differential Weighting of Objective Versus Subjective Measures in Performance Evaluation: Experimental Evidence pp. 129-148 Downloads
Narisa Tianjing Dai, Xi (Jason) Kuang and Guliang Tang
Blockholders’ Ownership and Audit Fees: The Impact of the Corporate Governance Model pp. 149-172 Downloads
Raúl Barroso, Chiraz Ben Ali and Cédric Lesage
Addressing Unobserved Selection Bias in Accounting Studies: The Bias Minimization Method pp. 173-183 Downloads
Michael Peel
The Use of Hierarchical Linear Modeling to Address Lack-of-Independence in Empirical Auditing Research pp. 185-196 Downloads
Yu-Shan Chang, Yu-Jr Lin, Li-Lin (Sunny) Liu, Min-Jeng Shiue and Clark M. Wheatley
Thank you to Associate Editors, Editorial Board Members, Ad hoc Associate Editors, Guest Editors and Reviewers 2017 pp. 197-207 Downloads
The Editors
Page updated 2020-01-23