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European Accounting Review

1992 - 2020

Current editor(s): Laurence van Lent

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

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Volume 29, issue 5, 2020

Framing Engagement that Resonates: Organizing Advocacy for Corporate Social and Environmental Accountability pp. 851-875 Downloads
Conor Clune and Brendan O’Dwyer
Hierarchy and Performance of Analyst Teams pp. 877-900 Downloads
Wen He, Andrew B. Jackson and Chao Kevin Li
Reputation Capital of Directorships and Demand for Audit Quality pp. 901-926 Downloads
Antti Fredriksson, Anila Kiran and Lasse Niemi
The Effect of Relative Performance Information, Peers’ Rule-breaking, and Controls on Employees’ own Rule-breaking pp. 927-948 Downloads
Corinna Ewelt-Knauer, Thorsten Knauer and David Sharp
Are Geographical Dispersion and Institutional Dispersion Related to Accounting Misstatements? pp. 949-974 Downloads
Chen Ma, Bin Li and Gerald J. Lobo
Pushing the Wrong Buttons: VAT Evasion by Misclassification of Meal Consumption Type pp. 975-997 Downloads
Arnt O. Hopland and Robert Ullmann
The Effect of Internal Auditors’ Engagement in Risk Management Consulting on External Auditors’ Reliance Decision pp. 999-1020 Downloads
Marko Čular, Sergeja Slapničar and Tina Vuko
Does Audit Partner Workload Compression Affect Audit Quality? pp. 1021-1053 Downloads
Jun Chen, Wang Dong, Hongling Han and Nan Zhou

Volume 29, issue 4, 2020

Corporate Governance, Integrated Reporting and the Use of Credibility-enhancing Mechanisms on Integrated Reports pp. 631-663 Downloads
Ruizhe Wang, Shan Zhou and Timothy Wang
Similarity in the Restrictiveness of Bond Covenants pp. 665-691 Downloads
Gus De Franco, Florin P. Vasvari, Dushyantkumar Vyas and Regina Wittenberg-Moerman
The Effects of Auditor Social and Human Capital on Auditor Compensation: Evidence from the Italian Small Audit Firm Market pp. 693-721 Downloads
Pietro A. Bianchi, Nieves Carrera and Marco Trombetta
The Role of the Business Press in Creating and Disseminating Information around Earnings Announcements pp. 723-751 Downloads
Joshua Coyne, Kevin H. Kim and Sangwan Kim
Is Prestige Only Beneficial? A Cost of Perceived External Prestige Among Accounting Employees pp. 753-780 Downloads
Derek W. Dalton, Jeremy M. Vinson and Sally K. Widener
Navigating Through the Spatial and Institutional Contradictions of Public Audit Oversight pp. 781-802 Downloads
Mouna Hazgui and Bertrand Malsch
Providing Managerial Accounting Information in the Presence of a Supplier pp. 803-823 Downloads
Michael Kopel, Christian Riegler and Georg Schneider
Enforcement of Optimal Disclosure Rules in the Presence of Moral Hazard pp. 825-849 Downloads
Tsahi Versano

Volume 29, issue 3, 2020

Firm Valuation and the Uncertainty of Future Tax Avoidance pp. 409-435 Downloads
Martin Jacob and Harm H. Schütt
The Show Must go on! Legitimization Processes Surrounding Certified Fraud Examiners’ Claim to Expertise pp. 437-465 Downloads
Cynthia Courtois and Yves Gendron
The Informativeness of Micro and Macro Information During Economic Crisis and Non-Crisis Periods: Evidence from Europe pp. 467-492 Downloads
Leonidas Doukakis, Dimitrios C. Ghicas, Georgia Siougle and Theodore Sougiannis
Executives’ Personal Tax Behavior and Corporate Tax Avoidance Consistency pp. 493-520 Downloads
Tomas Hjelström, Juha-Pekka Kallunki, Henrik Nilsson and Milda Tylaite
Professional and Commercial Incentives in Audit Firms: Evidence on Partner Compensation pp. 521-554 Downloads
Marie-Laure Vandenhaute, Kris Hardies and Diane Breesch
What Happens to Trading Volume When the Regulator Bans Voluntary Disclosure? pp. 555-580 Downloads
Menachem Abudy and Efrat Shust
The Role of Management Controls in the Higher Education Sector: An Investigation of Different Perceptions pp. 581-630 Downloads
Xaver Heinicke and Thomas W. Guenther

Volume 29, issue 2, 2020

Transaction Costs, Option Prices, and Model Risk in Fair Value Accounting pp. 201-232 Downloads
Loïc Belze, François Larmande and Lorenz Schneider
Auditor Independence, Current and Future NAS Fees and Audit Quality: Were European Regulators Right? pp. 233-262 Downloads
David Castillo-Merino, Josep Garcia-Blandon and Monica Martinez-Blasco
When Auditors Say ‘No,’ Does the Market Listen? pp. 263-305 Downloads
Shimin Chen, Bingbing Hu, Donghui Wu and Ziye Zhao
Earnings Management in Domestic and Foreign IPOs in the United States: Do Home Country Institutions Matter? pp. 307-335 Downloads
Igor Filatotchev, Jonathan Jona and Gilad Livne
The Use of Forecast Accuracy Indicators to Improve Planning Quality: Insights from a Case Study pp. 337-359 Downloads
Silvia Jordan and Martin Messner
Camouflaged Indicators of Earnings Management pp. 361-382 Downloads
Itay Kama and Nahum Melumad
The Effect of Religion on Accounting Conservatism pp. 383-407 Downloads
Lijun Ma, Min Zhang, Jingyu Gao and Tingting Ye

Volume 29, issue 1, 2020

List of Reviewers pp. e1-e12 Downloads
The Editors
Disclosure Transparency and Disagreement Among Economic Agents: The Case of Goodwill Impairment pp. 1-26 Downloads
Ionela Andreicovici, Anne Jeny and Daphne Lui
Annual Report Narratives and the Cost of Equity Capital: U.K. Evidence of a U-shaped Relation pp. 27-54 Downloads
Vasiliki Athanasakou, Florian Eugster, Thomas Schleicher and Martin Walker
Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting pp. 55-83 Downloads
Ariela Caglio, Gaia Melloni and Paolo Perego
10-K Disclosure of Corporate Social Responsibility and Firms’ Competitive Advantages pp. 85-113 Downloads
James N. Cannon, Zhejia Ling, Qian Wang and Olena V. Watanabe
Can the Balanced Scorecard Help in Designing Conference Calls? The Effect of Balanced Information Composition on the Cost of Capital pp. 115-146 Downloads
Sebastian Firk, Jan C. Hennig and Michael Wolff
Readability of Narrative Disclosures in 10-K Reports: Does Managerial Ability Matter? pp. 147-168 Downloads
Mostafa Monzur Hasan
Relative Emphasis on Non-GAAP Earnings in Conference Calls: Determinants and Market Reaction pp. 169-197 Downloads
Elaine Henry, Nan Hu and Xi Jiang
European Accounting Review 2020 Annual Conference pp. 199-199 Downloads
The Editors

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 28, issue 2, 2019

Estimating the Precision of Information on Earnings and Non-earnings Announcement Days, and Its Relation with the Cost of Equity pp. 223-248 Downloads
Eli Amir and Shai Levi
An Investigation of Stock Price Declines Following Corporate Financing Events: Further Evidence pp. 249-274 Downloads
Uday Chandra and Richard Schneible
Delegation of Decision Rights and Misreporting: The Roles of Incentive-based Compensation Schemes and Responsibility Rationalization pp. 275-307 Downloads
Vincent K. Chong and Isabel Z. Wang
Testing the Efficacy of Replacing the Incurred Credit Loss Model with the Expected Credit Loss Model pp. 309-334 Downloads
Mohamed Gomaa, Kiridaran Kanagaretnam, Stuart Mestelman and Mohamed Shehata
A Time-Series Analysis of the Scale of Coercive Journal Self-Citation and its Effect on Impact Factors and Journal Rankings pp. 335-369 Downloads
Christopher Humphrey, Oxana Kiseleva and Thomas Schleicher
CEO and Outside Director Equity Compensation: Substitutes or Complements for Management Earnings Forecasts? pp. 371-393 Downloads
Hyung Tae Kim, Byungjin Kwak, Jaywon Lee and Inho Suk
Creating Legitimacy for Sustainability Assurance Practices: Evidence from Sustainability Restatements pp. 395-422 Downloads
Giovanna Michelon, Dennis M. Patten and Andrea M. Romi

Volume 28, issue 1, 2019

The Impact of Accounting Standards on Pension Investment Decisions pp. 1-33 Downloads
Christian Barthelme, Paraskevi Vicky Kiosse and Thorsten Sellhorn
Bridging Financial Reporting Research and Policy: A Discussion of ‘The Impact of Accounting Standards on Pension Investment Decisions’ pp. 35-43 Downloads
Stefano Cascino
Voting over Disclosure Standards pp. 45-70 Downloads
Jeremy Bertomeu, Robert P. Magee and Georg Schneider
Sabotage in Capital Budgeting: The Effects of Control and Honesty on Investment Decisions pp. 71-100 Downloads
Markus Brunner and Andreas Ostermaier
Not Clawing the Hand that Feeds You: The Case of Co-opted Boards and Clawbacks pp. 101-127 Downloads
Sterling Huang, Chee Yeow Lim and Jeffrey Ng
The Impact of Audit Committee Financial Expertise on Management Discussion and Analysis (MD&A) Tone pp. 129-150 Downloads
Jaywon Lee and Jongwon Park
Controlling Scarce Working Time in a Multi-task Incentive Problem pp. 151-175 Downloads
Carolin Mauch and Jens Robert Schöndube
Does Sustainability Assurance Improve Managerial Investment Decisions? pp. 177-209 Downloads
Maria Steinmeier and Michael Stich
Thank you to Associate Editors, Editorial Board Members, Ad-hoc Associate Editors, Guest Editors and Reviewers 2018 pp. 211-222 Downloads
The Editors
Page updated 2021-01-16