European Accounting Review

1992 - 2025

Current editor(s): Laurence van Lent

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Volume 10, issue 4, 2001

The information content of earnings and turnover announcements in France pp. 679-704

Jean-Francois Gajewski and Bertrand Quere

Cameral accounting and cash flow reporting: some implications for use of the direct or indirect method pp. 705-724

Norvald Monsen

Professional accounting bodies' disciplinary procedures: accountable, transparent and in the public interest? pp. 725-749

Mary Canning and Brendan O'Dwyer

Transparency and accountability of the professional accountancy bodies: some observations on the Canning and O'Dwyer paper pp. 751-761

Prem Sikka

Regulation of the statutory auditor in the European Union: a comparative survey of the United Kingdom, France and Germany pp. 763-786

C. Richard Baker, Alain Mikol and Reiner Quick

Audit quality, auditor behaviour and the psychological contract pp. 787-802

Olivier Herrbach

Gender, the state and the audit profession: evidence from Spain (1942-88) pp. 803-815

Nieves Carrera, Isabel Gutierrez and Salvador Carmona

Auditor independence in economies in transition: a study of Russia pp. 817-841

Pat Sucher and Svetlana Bychkova

The emergence of the Big Five in Sweden pp. 843-867

Eva Wallerstedt

Volume 10, issue 3, 2001

Measuring to understand intangible performance drivers pp. 407-437

Ulf Johanson, Maria Mårtensson and Matti Skoog

The international firms as new entrants to the statutory audit market: an empirical analysis of auditor selection in Greece, 1993 to 1997 pp. 439-459

David Citron and Gikas Manalis

Agency costs and audit quality: evidence from France pp. 461-499

Charles Piot

The changing public sector: from transition to transformation pp. 501-504

Irvine Lapsley

Caught in an evaluatory trap: a dilemma for public services under NPFM pp. 505-522

Olov Olson, Christopher Humphrey and James Guthrie

Transforming the public sector: management consultants as agents of change pp. 523-543

Irvine Lapsley and Rosie Oldfield

Managed health care perspectives: a study of management accounting reforms on managing financial difficulties in a health care organization pp. 545-560

Lars-Goran Aidemark

Implementing management accounting reforms in the public sector: the difficult journey from intentions to effects pp. 561-581

Inger Johanne Pettersen

Performance auditing in local government: an exploratory study of perceived efficiency of municipal value for money auditing in Finland and Norway pp. 583-599

Åge Johnsen, Pentti Meklin, Lasse Oulasvirta and Jarmo Vakkuri

Public-private partnership and private finance initiatives in the EU and Spanish local governments pp. 601-619

Lourdes Torres and Vicente Pina

Politicians and output-oriented performance evaluation in municipalities pp. 621-643

Henk Ter Bogt

Transparency in local government: antipodean initiatives pp. 645-660

June Pallot

Volume 10, issue 2, 2001

Research into product costing practice: a European perspective pp. 215-256

John Brierley, Christopher Cowton and Colin Drury

An explanatory model of managers' information needs: implications for management accounting pp. 257-289

Carla Mendoza and Pierre-Laurent Bescos

Valuation implications of capital structure: a contextual approach pp. 291-314

Begona Giner and Carmelo Reverte

The explanatory and predictive power of different specifications of the Ohlson (1995) valuation models pp. 315-341

Michael McCrae and Henrik Nilsson

The development of accounting in Slovakia pp. 343-359

Peter Daniel, Zuzana Suranova and Ignace De Beelde

New opportunities for farm accounting pp. 361-383

Josep Maria Argiles and Eric John Slof

Volume 10, issue 1, 2001

Editorial pp. 1-1

Kari Lukka

Inertia in the attributional content of annual accounting narratives pp. 3-32

W. Aerts

Cost management and value creation: the missing link pp. 33-50

C. J. McNair, Lidija Polutnik and Riccardo Silvi

Measurement of harmony of financial reporting within and between countries: the case of the Nordic countries pp. 51-72

Sally Aisbitt

Accounting information and the prediction of farm non-viability pp. 73-105

Josep Argiles

The relationship between accounting numbers and returns: some empirical evidence from the emerging market of the Czech Republic pp. 107-131

Irena Jindrichovska

European languages of account pp. 133-147

R. H. Parker

Developing accounting and audit in a transition economy: the Romanian experience pp. 149-171

N. King, A. Beattie, A. -M. Cristescu and P. Weetman

The information content of investment tax credits pp. 173-186

Dimosthenis Hevas and Aphroditi Papadaki

Volume 9, issue 4, 2000

Occupational identity of management accountants in Britain and Germany pp. 477-498

Thomas Ahrens and Christopher Chapman

To whom are IAS earnings informative? Domestic versus foreign shareholders' perspectives pp. 499-517

Juha Kinnunen, Jyrki Niskanen and Eero Kasanen

Is the annual budget really dead? pp. 519-539

Bo-Goran Ekholm and Jan Wallin

Modernization versus problematization: value-for-money audit in public services pp. 541-567

I. Lapsley and C. K. M. Pong

The effects of national institutions on audit research: evidence from Europe and North America pp. 569-587

Steven Maijoor, Roger Meuwissen and Luc Quadackers

The future of the accounting profession in Europe pp. 589-591

Peter Walton

What is the role of Europe in an increasingly harmonized world? pp. 593-601

Frank Harding

Challenges facing the accountancy profession pp. 603-624

Henri Olivier

Regulating auditor independence pp. 625-638

Erik Van Der Plaats

The auditor market and auditor independence pp. 639-642

Rolf Windmoller

Accounting and financial audit harmonization in the European Union pp. 643-654

Jose Luis Lopez Combarros

Financial reporting enforcement mechanisms as an element of corporate governance in Germany and reflections on their further development pp. 655-672

Klaus-Peter Naumann

Volume 9, issue 3, 2000

Editorial pp. 337-337

Kari Lukka

In appreciation of Dieter Ordelheide pp. 339-340

Anthony Hopwood

Obituary: Dieter Ordelheide (1939-2000) pp. 341-343

Michael Power

Tribute to Dieter Ordelheide pp. 345-347

Christian Leuz and Dieter Pfaff

Evaluating the statistical significance of de facto accounting harmonization: a study of European global players pp. 349-369

Leandro Canibano and Araceli Mora

Auditor liability rules under imperfect information and costly litigation: the welfare-increasing effect of liability insurance pp. 371-385

Ralf Ewert, Eberhard Feess and Martin Nell

The contractual and value relevance of reported earnings in a dividend-focused environment pp. 387-417

Denis Cormier, Michel Magnan and Bernard Morard

Impact of renewable long-term audit mandates on audit quality pp. 419-442

Ann Vanstraelen

Earnings cosmetics in a tax-driven accounting environment: evidence from Finnish public firms pp. 443-452

Jyrki Niskanen and Matti Keloharju

Volume 9, issue 2, 2000

Cost allocation in Britain: towards an institutional analysis pp. 159-204

M. N. Ahmed and R. W. Scapens

Audit quality: attributes, private safeguards and the role of regulation pp. 205-224

Benito Arruñada

Size and book-to-market factors in the relationship between average stock returns and average book returns: some evidence from an emerging market pp. 225-243

Dimitrios Kousenidis, Christos Negakis and Iordanis Floropoulos

A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies pp. 245-263

Florence Depoers

Comparative management accounting in Europe: an undergraduate education perspective pp. 285-319

Anna Pistoni and Laura Zoni

Volume 9, issue 1, 2000

Environmental disclosures in the annual reports of large companies in Spain pp. 7-29

Jose Moneva and Fernando Llena

Environmental management accounting in Europe: current practice and future potential pp. 31-52

Matteo Bartolomeo, Martin Bennett, Jan Jaap Bouma, Peter Heydkamp, Peter James and Teun Wolters

A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies pp. 53-79

Carol Adams and Nongnooch Kuasirikun

The new social audits: accountability, managerial capture or the agenda of social champions? pp. 81-98

David Owen, Tracey Swift, Christopher Humphrey and Mary Bowerman

Experimenting with assessing corporate social responsibility in France: an exploratory note on an initiative by social economy firms pp. 99-109

Michel Capron and Rob Gray

Environmental accounting, auditing and reporting in Europe: the role of FEE pp. 111-129

David Collison and Saskia Slomp

Stakeholders expectations of an environmental management system: some exploratory research pp. 131-144

Jan Jaap Bouma and Nancy Kamp-Roelands

EIASM workshop on 'Managing Cultural Organizations', London, 5-6 January 2001 pp. 151-153

Patrick Boylan, Peter Cannon-Brookes and Luca Zan