European Accounting Review

1992 - 2025

Current editor(s): Laurence van Lent

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 32, issue 5, 2023

Dissemination of Accounting Research pp. 1053-1083

Beatriz Garcia Osma, Araceli Mora and Jochen Pierk

Mobilizing Text As Data pp. 1085-1106

Jihun Bae, Chung Yu Hung and Laurence van Lent

Environmental Accounting in the European Accounting Review: A Reflection pp. 1107-1128

Jan Bebbington, Matias Laine, Carlos Larrinaga and Giovanna Michelon

Management Accounting and Strategy – A Review and Reflections on Future Research pp. 1129-1156

Salvador Carmona and Mahmoud Ezzamel

How Does the Deferral of a Distortive Tax Affect Overproduction and Asset Allocation? pp. 1157-1184

Kay Blaufus, Nadja Fochmann, Jochen Hundsdoerfer and Michael Milde

The Power of Words: An Empirical Analysis of the Communicative Value of Extended Auditor Reports pp. 1185-1215

Andreas Seebeck and Devrimi Kaya

Non-accountants and Accounting: On the Emancipatory Mobilization of Accounting by Sustainability Managers pp. 1217-1245

Michelle Rodrigue and Claire-France Picard

Moving from Accounting for People to Accounting with People: A Critical Analysis of the Literature and Avenues for Research pp. 1247-1271

Corinne Bessieux-Ollier, Emmanuelle Nègre and Marie-Anne Verdier

Multiple Directorships and Audit Committee Effectiveness: Evidence from Effort Allocation pp. 1273-1306

Xinming Liu, Gerald J. Lobo, Hung-Chao Yu and Zhen Zheng

Learning from Masters: Engagement Partners’ Co-Signing Relationships with Non-Engagement Industry Specialist Partners and Audit Quality pp. 1307-1339

Ting-Chiao Huang, Yi-Hung Lin, Chia-Hui Chen and Stephanie Hairston

Volume 32, issue 4, 2023

Qualitative Disclosure and Credit Analysts’ Soft Rating Adjustments pp. 779-807

Zahn Bozanic, Pepa Kraft and Andrea Tillet

Corporate Governance and Profit Shifting: The Role of the Audit Committee pp. 809-839

Fotis Delis, Manthos D. Delis, Panagiotis I. Karavitis and Kenneth J. Klassen

Audit Quality: An Analysis of Audit Partner Cultural Proximity to Client Executives pp. 841-873

Anh Viet Pham, Mia Hang Pham and Cameron Truong

Assembling Homo Qualitus: Accounting for Quality in the UK National Health Service pp. 875-902

Dane Pflueger and Kirstine Zinck Pedersen

Doing Safe by Doing Good: Non-Financial Reporting and the Risk Effects of Corporate Social Responsibility pp. 903-933

Christina Bannier, Yannik Bofinger and Björn Rock

CEO Pay Gaps and Bank Risk-Taking pp. 935-964

Shams Pathan, Mamiza Haq and Jacob Morgan

Evidence on the Effects of an Audit Quality Bonus pp. 965-994

Herman van Brenk and Barbara Majoor

Involvement in Offshore Financial Centers and Audit Fees: Evidence from U.S. Multinational Firms pp. 995-1023

Wenxia Ge, Jeong-Bon Kim, Tiemei Li and Sanjian William Zhang

Institutionally Sustaining or Abandoning Mandatory Joint Audits: The Contrasting Cases of France and Denmark pp. 1025-1052

Fatma Jemaa, Kim Klarskov Jeppesen and Nadia M’hirsi

Volume 32, issue 3, 2023

Innovative Data – Use-cases in Management Accounting Research and Practice pp. 547-576

Matthias D. Mahlendorf, Melissa A. Martin and David Smith

Can Technology-Enabled Advanced Monitoring Systems Influence Individual Performance and Team Dynamics? pp. 577-605

Margaret Abernethy, Kevin Chin, Sujay Nair and Naomi Soderstrom

Machine Learning in Management Accounting Research: Literature Review and Pathways for the Future pp. 607-636

Mikko Ranta, Mika Ylinen and Marko Järvenpää

Advice Utilization From Predictive Analytics Tools: The Trend is Your Friend pp. 637-662

Dennis D. Fehrenbacher, Alessandro Ghio and Martin Weisner

A Modified Ohlson (1995) Model and Its Applications pp. 663-691

Pengguo Wang

Accounting in Identity Regulation: Producing the Appropriate Worker pp. 693-716

Juhani Vaivio, Marko Järvenpää and Antti Rautiainen

‘Looking for Something that Isn’t There’: A Case Study of an Early Attempt at ESG Integration in Investment Decision Making pp. 717-744

Anna Young-Ferris and John Roberts

Political Institutions and Cost Stickiness: International Evidence pp. 745-778

Nan-Ting Kuo and Cheng-Few Lee

Volume 32, issue 2, 2023

The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity pp. 239-273

Thomas Hoppe, Deborah Schanz, Susann Sturm and Caren Sureth-Sloane

International Earnings Announcements: Tone, Forward-looking Statements, and Informativeness pp. 275-309

Elaine Henry, James Thewissen and Wouter Torsin

Impression Management in Public Sector Audit Proposals: Language and Fees pp. 311-343

Yu-Tzu Chang and Dan N. Stone

Budgeting in Public Organizations: The Influence of Managerial and Political Aspects pp. 345-377

Carmen Aranda, Javier Arellano and Antonio Dávila

Analyst Revenue Forecasts and Firm Revenue Misstatements pp. 379-414

Ting-Chiao Huang and Stephanie Hairston

Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research pp. 415-446

Amir Amel-Zadeh, Martin Glaum and Thorsten Sellhorn

David versus Goliath: The Relation between Auditor Size and Audit Quality for U.K. Private Firms pp. 447-480

Jeff Zeyun Chen, Anastasios Elemes and Gerald J. Lobo

Consumer Sentiment, Managerial Expectations and Resource Adjustment Decisions pp. 481-511

Sven Hartlieb

Does Longer Duration of Executive Compensation Foster Investment Efficiency? pp. 513-546

Matthias Regier

Volume 32, issue 1, 2023

Are Shareholders Willing to Pay for Financial, Social and Environmental Disclosure? A Choice-based Experiment pp. 1-28

Charl De Villiers, Charles H. Cho, Michael J. Turner and Riccardo Scarpa

Are Foreign Donors Good Monitors? pp. 29-54

Hsihui Chang, Erica E. Harris, Shushu Jiang and Zhiming Ma

Estimating and Imputing Missing Tax Loss Carryforward Data to Reduce Measurement Error pp. 55-84

Malte M. Max, Jacco L. Wielhouwer and Eelke Wiersma

Financial Statement Comparability and Corporate Tax Strategy pp. 85-112

Hyun A. Hong, Ji Woo Ryou and Anup Srivastava

Growth Opportunities, Information Asymmetry, and Dividend Payout: Evidence from Mandatory IFRS Adoption pp. 113-139

Nishant Agarwal and Arkaja Chakraverty

Can Sell-side Analysts Compete Using Public Information? Analysts as Frame-makers Revisited pp. 141-167

Johan Graaf

Do Foreign Cash Holdings Generate Uncertainty for Analysts? pp. 169-196

Michele Fabrizi, Elisabetta Ipino, Michel Magnan and Antonio Parbonetti

The Effect of Tax Authority Enforcement on Earnings Informativeness pp. 197-216

Le Zhao

Does Corporate Citizenship Influence Auditors’ Perceptions of the Credibility of Management in Relation to Financial Reports? pp. 217-238

Sarini Azizan and Greg Shailer

Volume 31, issue 5, 2022

Does Practitioner Research Help Auditors to Provide Higher Audit Quality and Improve their Reputation? pp. 1059-1088

Benedikt Downar, Jürgen Ernstberger, Christopher Koch and Martin Prott

SEC Compensation-related Comment Letters and Excess CEO Compensation pp. 1089-1118

Weixiao Wang, Lijuan Zhang, Mark Wilson and Tejshree Kala

When do Governments ‘Go Dark'? Evidence on Governments’ Disclosure Choices in Periods of Uncertainty pp. 1119-1148

Claudio Columbano and Marco Trombetta

How Do Non-Performing Loans Evolve Along the Economic Cycle? The Role of Macroeconomic Conditions and Legal Efficiency pp. 1149-1174

Jannis Bischof, Nicolas Rudolf and Wilhelm Schmundt

The Impact of an IFRS for SMEs-Based Standard on Financial Reporting Properties and Cost of Debt Financing: Evidence from Swedish Private Firms pp. 1175-1205

Niclas Hellman, Henrik Nilsson, Milda Tylaite and Derya Vural

Save Money to Lose Money? Implications of Opting Out of a Voluntary Audit Review for a Firm’s Cost of Debt* pp. 1207-1232

Vlad-Andrei Porumb, Yasemin Zengin-Karaibrahimoglu, Shuo Wang and Gerald J. Lobo

The Value Relevance of Corporate Investment in Carbon Abatement: The Influence of National Climate Policy pp. 1233-1261

Rong He, Le Luo, Abul Shamsuddin and Qingliang Tang

Corporate Derivatives Usage, Information Environment, and Stock Price Crash Risk pp. 1263-1297

Jeong-Bon Kim, Yi Si, Chongwu Xia and Lei Zhang

The Sheep Watching the Shepherd: Employee Representation on the Board and Earnings Quality pp. 1299-1336

Conny Overland and Niuosha Samani

Volume 31, issue 4, 2022

Auditor University Education: Does it Matter? pp. 787-818

Jenny Chu, Annita Florou and Peter F. Pope

A Theory of ‘Why and How’ Audit Firms Choose to Specialize pp. 819-842

Esther Gal-Or and Ronen Gal-Or

From Governing to Managing: Exploring Modes of Control in Private Equity Relationships pp. 843-875

David S. Bedford and Angelo Ditillo

Exploring the Role of Metaphors in Social-Identity Construction: The Case of the German Controller pp. 877-903

Lukas Goretzki, Lukas Löhlein, Utz Schäffer, Alexander Schmidt and Erik Strauss

Customer Concentration and Earnings Management: Evidence from the Sarbanes–Oxley Act pp. 905-936

Ryoonhee Kim and Weiqing Luo

An Empirical Investigation of U.K. Environmental Targets Disclosure: The Role of Environmental Governance and Performance pp. 937-971

Tantawy Moussa, Amr Kotb and Akrum Helfaya

Board Monitoring and Advising in Dynamic Agency pp. 973-1002

Svetlana Katolnik, Sandra K. Kronenberger and Jens Robert Schöndube

The Effects of Transparency and Voice on Managerial Decisions and Employee Effort in Hierarchical Organizations pp. 1003-1027

Xi (Jason) Kuang, Ziyang Li and Di Yang

Management Accounting Research on Africa pp. 1029-1057

Sinclear R. Ndemewah and Martin R. W. Hiebl

Volume 31, issue 3, 2022

How Auditors’ Approach to Client Inquiry May Affect Skeptical Judgment: A Mixed-method Examination of Client Inquiry and Note Taking pp. 543-573

Jeremy M. Vinson, Jesse C. Robertson and Mary B. Curtis

Foreign Ownership and Audit Fees in European Listed Firms pp. 575-602

Paul Pronobis and Jonas Schaeuble

Making Intensity of Efforts the Same: Commensuration Work in Target-setting Practices pp. 603-627

Yves Habran and Jan Mouritsen

The Effect of Institutional Ownership on the Timing of Earnings Announcements: Evidence from the Russell Index Inclusion pp. 629-661

Silver Chung

Organizational Memory and Bank Accounting Conservatism pp. 663-700

Justin Yiqiang Jin, Yi Liu and S. M. Khalid Nainar

Cyber-Security Incidents and Audit Quality pp. 701-728

Pierangelo Rosati, Fabian Gogolin and Theo Lynn

Big 4 Office Political Connections and Client Restatements pp. 729-760

Anastasios Elemes and Jeff Zeyun Chen

Employee Cash Profit-Sharing and Earnings Management pp. 761-785

Dongmin Kong, Ni Qin, Wei Yang and Jian Zhang

Volume 31, issue 2, 2022

Earnings Management to Avoid Debt Covenant Violations and Future Performance pp. 311-343

Scott D. Dyreng, Stephen A. Hillegeist and Fernando Penalva

PCAOB Inspections and Audit Fees: An Analysis of Inspection Rounds of Small Audit Firms pp. 345-376

Ann Vanstraelen and Lei Zou

Cascading Control Changes, Incoherence, and Dialogue: Insights from a Longitudinal Case Study pp. 377-407

Thomas Toldbod and Berend van der Kolk

The Effect of Strategy on the Asymmetric Cost Behavior of SG&A Expenses pp. 409-447

Apostolos Ballas, Vasilios-Christos Naoum and Orestes Vlismas

Government Control, Regulatory Enforcement Actions, and the Cost of Equity pp. 449-493

Kun Tracy Wang, Yanjun Liu and Wanbin Walter Wang

The Information Content of Deferred Taxes Under IFRS pp. 495-518

Vanessa Flagmeier

On the Influence of Task Interruption and Interactive Time Estimation on Estimation Error in Time-Based Costing Systems pp. 519-541

Sophie Maussen and Sophie Hoozée

Volume 31, issue 1, 2022

Short Selling: A Review of the Literature and Implications for Future Research pp. 1-31

Haiyan Jiang, Ahsan Habib and Mostafa Monzur Hasan

Accounting for Institutional Work: A Critical Review pp. 33-58

Sven Modell

Audit Firm Culture: Recent Developments and Trends in the Literature pp. 59-109

Cristina Thomas Alberti, Jean C. Bedard, Olof Bik and Ann Vanstraelen

Tax Misperception and its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Model pp. 111-144

Kay Blaufus, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth and Caren Sureth-Sloane

Persuasion in Auditing: A Review Through the Lens of the Communication-Persuasion Matrix pp. 145-172

Sanaz Aghazadeh, J. Owen Brown, Laura Guichard and Kris Hoang

Is Neuroaccounting Taking a Place on the Stage? A Review of the Influence of Neuroscience on Accounting Research pp. 173-207

Ann K. Tank and Anne M. Farrell

Consequences of Interim Reporting: A Literature Review and Future Research Directions pp. 209-239

Peter Kajüter, Arne Lessenich, Martin Nienhaus and Florian van Gemmern

Emotions in Accounting: A Review to Bridge the Paradigmatic Divide pp. 241-267

Nathalie Repenning, Lukas Löhlein and Utz Schäffer

Real Effects of Corporate Taxation: A Review pp. 269-296

Martin Jacob

Thank you to Associate Editors, Editorial Board Members, Ad-hoc Associate Editors, Guest Editors and Reviewers 2021 pp. 297-309

The Editors