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European Accounting Review

1992 - 2018

Current editor(s): Laurence van Lent

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

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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

Volume 26, issue 4, 2017

Implications of Economic Shocks for CEO Performance Evaluation pp. 629-650 Downloads
Claudine Mangen
The Effect of CEO Stock-Based Compensation on the Pricing of Future Earnings pp. 651-679 Downloads
Bobae Choi and Jae B. Kim
Tournament Winner Proportion and its Effect on Effort: An Investigation of the Underlying Psychological Mechanisms pp. 681-702 Downloads
Thorsten Knauer, Friedrich Sommer and Arnt Wöhrmann
Constructing, Contesting, and Overloading: A Study of Risk Management Framing pp. 703-728 Downloads
Marion Brivot, Darlene Himick and Daniel Martinez
Corporate Social Responsibility Disclosure and the Value of Cash Holdings pp. 729-753 Downloads
Louise Yi Lu, Greg Shailer and Yangxin Yu
Should Directors Have Term Limits? – Evidence from Corporate Innovation pp. 755-785 Downloads
Ning Jia
Is the Public Oversight of Auditors Effective? The Impact of Sanctions on Loss of Clients, Salary and Audit Reporting pp. 787-818 Downloads
Stefan Sundgren and Tobias Svanström
Corrigendum pp. 819-819 Downloads
The Editors

Volume 26, issue 3, 2017

Erratum pp. vii-vii Downloads
The Editors
Letter from the Editor: Why Are Papers Desk Rejected at ? pp. 411-418 Downloads
Hervé Stolowy
Capital Charge Rates, Investment Incentives and Taxation pp. 419-440 Downloads
Thomas Bauer and Thomas Kourouxous
Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment pp. 441-468 Downloads
Markus Diller, Pia Kortebusch, Georg Schneider and Caren Sureth-Sloane
Does a Firm’s Life Cycle Explain Its Propensity to Engage in Corporate Tax Avoidance? pp. 469-501 Downloads
Mostafa Monzur Hasan, Ahmed Al-Hadi, Grantley Taylor and Grant Richardson
The Impact of Taxes on Competition for CEOs pp. 503-530 Downloads
Peter Krenn
To Shift or Not To Shift? Intertemporal Income Shifting as a Response to the Risk Capital Allowance Introduction in Belgium pp. 531-559 Downloads
Kathleen Andries, Martine Cools and Steve Van Uytbergen
The Effect of Tax Privacy on Tax Compliance – An Experimental Investigation pp. 561-580 Downloads
Kay Blaufus, Jonathan Bob, Philipp E. Otto and Nadja Wolf
Simplified Tax Accounting and the Choice of Legal Form pp. 581-601 Downloads
Sören M. Bergner and Jost H. Heckemeyer
Investment Decisions and Depreciation Choices under a Discretionary Tax Depreciation Rule pp. 603-627 Downloads
Jacco L. Wielhouwer and Eelke Wiersma

Volume 26, issue 2, 2017

Institutional Logics in Police Performance Indicator Development: A Comparative Case Study of Spain and Finland pp. 165-191 Downloads
Antti Rautiainen, Elena Urquia-Grande and Clara Muñoz-Colomina
Do Analysts Strategically Employ Cash Flow Forecast Revisions to Offset Negative Earnings Forecast Revisions? pp. 193-214 Downloads
Choong-Yuel Yoo and Jinhan Pae
Are Corporate Tax Reductions Real Benefits under Imputation Systems? pp. 215-237 Downloads
Chia-Wen Chang, Ming-Chin Chen and Vincent Y.S. Chen
Interactive Reporting Bias Surrounding CEO Turnover pp. 239-282 Downloads
Chia-Feng (Jeffrey) Yu
The Impact of Unrealized Fair Value Adjustments on Dividend Policy pp. 283-310 Downloads
Alexandros Sikalidis and Stergios Leventis
Consequences of the Abandonment of Mandatory Joint Audit: An Empirical Study of Audit Costs and Audit Quality Effects pp. 311-339 Downloads
Cédric Lesage, Nicole V. S. Ratzinger-Sakel and Jaana Kettunen
Strategy, Valuation, and Forecast Accuracy: Evidence from Italian Strategic Plan Disclosures pp. 341-378 Downloads
Stephen P. Baginski, Saverio Bozzolan, Antonio Marra and Pietro Mazzola
Bank Relationships and Private Firms’ Financial Reporting Quality pp. 379-409 Downloads
Jochen Bigus and Christa Hillebrand

Volume 26, issue 1, 2017

Media Content, Accounting Quality, and Liquidity Volatility pp. 1-25 Downloads
Rochester H. Cahan, Steven F. Cahan, Tan (Charlene) Lee and Nhut H. Nguyen
Corporate Opacity and Cost of Debt for Family Firms pp. 27-59 Downloads
Liangbo Ma, Shiguang Ma and Gary Tian
Legal Liability, Government Intervention, and Auditor Behavior: Evidence from Structural Reform of Audit Firms in China pp. 61-95 Downloads
Ku He, Xiaofei Pan and Gary Tian
Debt Maturity and Tax Avoidance pp. 97-124 Downloads
Petya Platikanova
Internal Control and Stock Price Crash Risk: Evidence from China pp. 125-152 Downloads
Jun Chen, Kam C. Chan, Wang Dong and Feida (Frank) Zhang
Marital Status and Earnings Management pp. 153-158 Downloads
Gilles Hilary, Sterling Huang and Yanping Xu
Thank you to Associate Editors, Editorial Board Members, Ad hoc Associate Editors, Guest Editors and Reviewers 2016 pp. 159-164 Downloads
The Editors
Page updated 2018-12-10