European Accounting Review

1992 - 2025

Current editor(s): Laurence van Lent

From Taylor & Francis Journals
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Volume 34, issue 5, 2025

The Impact of Client Bankruptcies on Auditors’ Judgment and Future Audit Engagements pp. 1749-1776

Mariya N. Ivanova, Milda Tylaite and Liwei Zhu

Short Selling Threat and News Sentiment Management in Press Releases pp. 1777-1797

Rong Gong

R&D Tax Incentive Reforms Around the World: The Impact on Firm Value pp. 1799-1827

Kun Tracy Wang, Sonali Walpola, Nathan Zhenghang Zhu and Intan Ulima

The Effects of Auditor-level Cybersecurity Breaches on Auditor-Client Relationships pp. 1829-1855

Md Safayat Hossain, Hambisa Belina, Md Mahmudul Hasan and Martin M. Kim

The Choice of Accounting Standards under Competing Tax and External Reporting Preferences: Evidence from Intangible Asset Reporting in Small Private Firms pp. 1857-1884

Niclas Hellman, Jamil Najjar and Milda Tylaite

Incorporating Conflict into a Manager’s Compensation Plan: Does It Benefit or Hurt Innovations in Management Accounting? pp. 1885-1912

Eddy Cardinaels, Qinwei Chi, Wenjing Li and Huaxiang Yin

Can Third-Party Brand Value Estimates Help Predict Cash Flows? A Machine-Learning Analysis pp. 1913-1943

Marie Dutordoir, Oliver Hegers, João Quariguasi Frota Neto and Frank Verbeeten

Warranty Provisions: Machine-Learning Versus Human Estimates pp. 1945-1973

Martin Becker and Simon Schölzel

Investors’ Reactions to Cybersecurity Incidents: The Joint Effects of Disclosure Tone, Critical Audit Matters, and IT Knowledge pp. 1975-2000

Nithara Godewatta, Soon-Yeow Phang, Ashna Prasad and Xinning Xiao

Inclusion in Thematic Indices: Implications for Corporate Investment and Executive Compensation pp. 2001-2032

Klaus Haider

Can Soft Information Survive Organizational Distance? Evidence from SMB Lending pp. 2033-2054

Paola Cerchiello, Stefano Filomeni, Alessandra Tanda and Anca Mirela Toma

Evaluatee Testosterone and Perception of Key Performance Areas: An Exploratory Study pp. 2055-2076

Lars Frimanson and Frank G. H. Hartmann

Target Difficulty, Psychological Capital, and Work Engagement pp. 2077-2099

Makoto Kuroki and Yoshitaka Shirinashihama

(In)completing Accounting: Financial Managers and Quality Reforms in the Danish Health System pp. 2101-2124

Margit Malmmose and Dane Pflueger

Financial Statement Comparability and Managers’ Linguistic Choices in Conference Calls pp. 2125-2152

Jung Eun Park, Yiding Wang, Sijing Wei and Jiarui (Iris) Zhang

Former Executives as Supervisors: Conflicts of Interest and Accounting Discretion pp. 2153-2180

Vincent Giese and Clemens Lauer

Volume 34, issue 4, 2025

Does Exchange-traded Fund Ownership Affect a Firm’s Expected Crash Risk? pp. 1305-1337

Hasibul Chowdhury, Beiqi Lin, Shunji Mei, Kelvin Jui Keng Tan and Lei Zhang

Bank Regulation/Supervision and Bank Auditing pp. 1339-1364

Al (Aloke) Ghosh, Henry Jarva and Stephen G. Ryan

Is Auditors’ Migration Status Associated with their Performance? pp. 1365-1390

Wen He, Chao Kevin Li and Yi Si

Local Government Fiscal Stress and Earnings Management: Evidence from China pp. 1391-1417

Dongmin Kong, Susan S Sharma and Ling Zhu

Tax Employee Careers and Corporate Tax Outcomes* pp. 1419-1444

John Li and Oliver Nnamdi Okafor

Relational Work and Accounting: What Venture Capital Analysts Do with Accounting and Other Information in Situations of Uncertainty pp. 1445-1468

Dane Pflueger and Jan Mouritsen

Exploring the Duality of Formal and Informal Controls in Driving Eco-Innovations pp. 1469-1497

Valeria Knels, Marc Janka and Thomas Guenther

The German Business Panel: Firm-Level Data for Accounting and Taxation Research pp. 1499-1527

Jannis Bischof, Philipp Doerrenberg, Davud Rostam-Afschar, Dirk Simons and Johannes Voget

The Role of Public Information in Capital Markets with Investors of Unknown Risk Attitudes pp. 1529-1553

Ryan Ball, Christian Hofmann and Andreas Löffler

Accruals and Long-Term Nonfinancial Assets and Liabilities pp. 1555-1586

Carl Brousseau and Cédric Poretti

How Portfolio Disclosure Impacts Monitoring Spillovers Between Competing Asset Managers pp. 1587-1620

Henry L. Friedman and Lucas Mahieux

Are Individual Analysts’ Responses to Management Forecasts Conditioned by Managers’ Forecasting Track Records? pp. 1621-1655

Tejshree Kala, Greg Shailer and Mark Wilson

Voluntary Adoption of Recommended Reporting Practices: Evidence from the Irish Nonprofit Sector pp. 1657-1687

Karen-Ann Dwyer, Erica E. Harris and Brid Murphy

Can Analysts Elicit Useful Information by Asking Unique Questions in Earnings Conference Calls? pp. 1689-1715

Kristian D. Allee, Chuong Do and Huy N. Do

‘We Can Help!’ Stories of Professional Accountants’ Quest for Social Worth pp. 1717-1747

Claire-France Picard and Michelle Rodrigue

Volume 34, issue 3, 2025

How do Climate Change Strategy Disclosure and Investment Horizon Jointly Influence Investor Judgments? pp. 901-925

Dani Puspitasari, John Cw Ko, Soon-Yeow Phang and Ashna Prasad

Audit Committee Chairs’ Objectives and Risk Perceptions: Implications for Audit Quality pp. 927-952

Jürgen Ernstberger, Bernhard Pellens, André Schmidt, Thorsten Sellhorn and Katharina Weiß

The Power of the Default: Investors’ Reactions to Default Amortization Periods and Deviations Therefrom pp. 953-972

Shana M. Clor-Proell, Shannon Garavaglia, Lisa Koonce and Jane Thayer

European Global Systemically Important Banks, Banking Supervisory Power, and Audit Fees pp. 973-998

Gerald J. Lobo, Romain Oberson and Alain Schatt

The Effect of Fair Value Accounting on Firm Public Debt – Evidence from Business Combinations Under Common Control pp. 999-1027

Massimiliano Bonacchi, Antonio Marra and Ron Shalev

Audit Staff Satisfaction and Audit Quality: Evidence from the Private Client Market Segment pp. 1029-1056

Peter Carey, Brigitte Eierle and Sven Hartlieb

Readability of Pension Narrative Disclosures, Pension Regulatory Changes, and Corporate Credit Risk pp. 1057-1085

Tsung-Kang Chen, Yijie Tseng, Ruey-Ching Lin and Yu-Shun Hung

Government Ownership and the Public Information Content of Insider Trading: International Evidence pp. 1087-1116

MD Zakir Hossain, Man Duy (Marty) Pham, Sirimon Treepongkaruna and Jing Yu

The Effect of Performance Measure Comparability and Discriminability on Measure Discontinuance pp. 1117-1145

Bum-Joon Kim, Tae Sik Ahn, Youn-Sik Choi and Jeong-Hoon Hyun

Disruption in the Market for Information: MiFID II and Investor Relations pp. 1147-1171

Subhash Abhayawansa, Mark Aleksanyan and Kenneth Lee

Penalties for Information Disclosure Violations and Independent Directors' Dissenting Behaviors at Director-Interlocked Firms: Spillover Effects Through Director Networks pp. 1173-1194

Xin Ding, Yixuan Kang and Fusheng Wang

The Effects of Relative Performance Information and Transparency on Knowledge Sharing and Productive Effort pp. 1195-1220

Christian Schnieder, Ivo Schedlinsky, Friedrich Sommer and Arnt Wöhrmann

Moving beyond Beyond Budgeting: A Case Study of the Dynamic Interrelationships between Budgets and Forecasts pp. 1221-1247

Per Nikolaj Bukh, Amalie Ringgaard and Niels Sandalgaard

Peer Effects in Investment: Evidence from Early-tenure CEOs pp. 1249-1275

Hyungjin Cho, Ahrum Choi and Taejin Jung

Climate Disasters and Analysts’ Earnings Forecasts: Evidence from the United States pp. 1277-1304

Lei Zhang and Kiridaran Kanagaretnam

Volume 34, issue 2, 2025

How Do Corporate Tax Rates Alter Conforming Tax Avoidance? pp. 453-485

Sebastian Eichfelder, Martin Jacob, Nadine Kalbitz and Kelly Wentland

CFO Career Concerns and Strategic Decisions: An Empirical Analysis of M&As pp. 487-518

Sebastian Firk, Yannik Gehrke, Sven Richter and Michael Wolff

The Effect of Audit Partner Digitalization Expertise on Audit Fees pp. 519-540

Arpine Maghakyan, Henry Jarva, Lasse Niemi and Jukka Sihvonen

The Effect of Analyst-Auditor Connections on Analysts’ Performance pp. 541-572

Mark Defond, Junxiong Fang, Clive Lennox and Shuqing Luo

‘Whose Story is it?’: Co-production and Psychological Ownership of Narrative Reports pp. 573-599

Kai Demott and Martin Messner

A Measure of Management’s Withholding of Bad News pp. 601-635

Vasiliki Athanasakou and Martin Walker

Investor Base Size and Underreaction-Consistent Stock Return Anomalies pp. 637-670

Stefan Anchev and Nicha Lapanan

Accounting Accruals, Audit Quality, and Audit Pricing pp. 671-693

Sebastian Kronenberger

Disclosure Tone and Short-Selling Pressure: Evidence from Regulation-SHO pp. 695-720

Ankit Jain

The Opioid Crisis, Employee Health Capital, and Corporate Information Production pp. 721-749

Dongyue Wang, Leonard Leye Li, Louise Yi Lu and Mark Wilson

Enforcing Disclosure Compliance in Mergers and Acquisitions: Evidence from China pp. 751-784

Junzi Zhang, Pawel Bilinski, Ivana Raonic and James Ryans

Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks? pp. 785-815

Jannis Bischof, Daniel Foos and Jan Riepe

Delegated Bank Monitoring by Bond Investors: Evidence from Japanese Main Banks pp. 817-839

Naoki Futaesaku, Norio Kitagawa and Akinobu Shuto

Earnings Management and the Role of Moral Values in Investing pp. 841-871

Rajna Gibson Brandon, Matthias Sohn, Carmen Tanner and Alexander F. Wagner

Spillover Effect of Climate Disaster for Management Forecast pp. 873-900

KoEun Park

Volume 34, issue 1, 2025

Corporate Social Responsibility and Profit Shifting pp. 1-29

Iftekhar Hasan, Panagiotis Karavitis, Pantelis Kazakis and Woon Sau Leung

Do Birds of a Feather Flock Together? The Joint Effects of Manager and Subordinate Narcissism on Performance Evaluation pp. 31-55

Miriam K. Maske and Matthias Sohn

Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures pp. 57-88

Luminita Enache, Paul A. Griffin and Rucsandra Moldovan

The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment pp. 89-122

Tobias Bornemann, Anna-Lena Moosmann and Zoltán Novotny-Farkas

Grabbing Investor Attention with Limited Resources: A Study of Small Cap Firms’ Communication Channels pp. 123-151

Romain Boulland, Andrei Filip, Alessandro Ghio and Luc Paugam

Credibility Signals from Soft Information: Evidence from Investor Reactions to Tone in Earnings Conference Calls pp. 153-185

Jan C. Hennig, Sebastian Firk and Michael Wolff

Clawback Adoptions and Management Earnings Forecasts pp. 187-216

Simon Yu Kit Fung, K. K. Raman, Lili Sun and Li Xu

Work from Home Suitability and Credit Risk Assessment pp. 217-250

Harvey Nguyen, Mia Hang Pham and Cameron Truong

The Role of Accounting Quality During Mutual Fund Fire Sales pp. 251-277

Facundo Mercado, Silvina Rubio and Mariano Scapin

Political Corruption and Accounting Conservatism pp. 279-305

Lingmin Xie, Jeong-Bon Kim and Tao Yuan

Family Ownership Influence on Cost Elasticity pp. 307-337

Gianfranco Siciliano and Dan Weiss

Economists’ Political Donations and GDP Forecast Accuracy pp. 339-366

Andrea Bafundi and Claudia Imperatore

Accounting Bias and Debt Contracting pp. 367-395

Tong Lu, Ziyun Yang and Lanyi Yan Zhang

The Spillover of U.S. Regulatory Oversight to Foreign Markets: Evidence from the Effect of PCAOB International Inspections on Executive Compensations pp. 397-426

Chang He, Lixin (Nancy) Su, Zheng Wang and Xindong (Kevin) Zhu

Business Group Analysts pp. 427-452

Yi Dong, Chenkai Ni, Fei Qiao and Chunqiu Zhang