European Accounting Review

1992 - 2025

Current editor(s): Laurence van Lent

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Volume 30, issue 5, 2021

Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study pp. 855-886

Kathrin Oberwallner, Christoph Pelger and Thorsten Sellhorn

Does Citizens’ Financial Literacy Relate to Bank Financial Reporting Transparency? pp. 887-912

Justin Jin, Kiridaran Kanagaretnam, Y. I. Liu and Maoyong Cheng

The Effect of Cost Stickiness on Peer-Based Valuation Models pp. 913-938

Niklas Kreilkamp, Sophie Teichmann and Arnt Wöhrmann

Information Sharing in Procurement Contracting with Multiple Suppliers and Input Interdependencies pp. 939-958

Clemens Löffler

The Credit-Risk Relevance of Loan Impairments Under IFRS 9 for CDS Pricing: Early Evidence pp. 959-987

Romain Oberson

Probabilistic Audits and Misreporting – the Influence of Audit Process Design on Employee Behavior pp. 989-1012

Corinna Ewelt-Knauer, Anja Schwering and Sandra Winkelmann

Institutional Blockholders and Voluntary Disclosure pp. 1013-1042

Xiaochi Ge, Pawel Bilinski and Arthur Kraft

Tax Avoidance and Financial Statement Readability pp. 1043-1066

Justin Hung Nguyen

The Impact of the Leahy-Smith America Invents Act on Firms’ R&D Disclosure pp. 1067-1104

Rui Huang, Leye Li, Louise Yi Lu and Hai Wu

Volume 30, issue 4, 2021

How Top Managers Use the Entrepreneurial Gap to Drive Strategic Change pp. 583-609

Robert Simons and Antonio Dávila

The Impact of CEO/CFO Outside Directorships on Auditor Selection and Audit Quality pp. 611-643

Jaeyoon Yu, Byungjin Kwak, Myung Seok Park and Yoonseok Zang

Integrated Reporting and Agency Costs: International Evidence from Voluntary Adopters pp. 645-674

Victoria A. Obeng, Kamran Ahmed and Steven F. Cahan

Demonstrating Value: How Entrepreneurs Design New Accounting Methods to Justify Innovations pp. 675-704

Emily Barman, Matthew Hall and Yuval Millo

Enforcement, Managerial Discretion, and the Informativeness of Accruals pp. 705-732

David Windisch

The Linear and Non-Linear Effects of Internal Control and Its Five Components on Corporate Innovation: Evidence from Chinese Firms Using the COSO Framework pp. 733-765

Kam C. Chan, Yining Chen and Baohua Liu

Goodwill Impairment, Securities Analysts, and Information Transparency pp. 767-799

Hongwen Han, Jiali Jenna Tang and Qingquan Tang

Pension Deficits and Corporate Financial Policy: Does Accounting Transparency Matter? pp. 801-825

Fani Kalogirou, Paraskevi Vicky Kiosse and Peter F. Pope

An Empirical Examination of Sell-Side Brokerage Analysts’ Published Research, Concierge Services, and High-Touch Services pp. 827-853

David A. Maber, Boris Groysberg and Paul M. Healy

Volume 30, issue 3, 2021

New Directions in Auditing Research: Conceptual Repair, Technological Disruption(s), Local Professional Governance and the Battle for Inclusivity pp. 439-444

Bertrand Malsch and Brendan O’Dwyer

Audit and the Pursuit of Dynamic Repair pp. 445-471

Christopher Humphrey, Amanda Sonnerfeldt, Naoko Komori and Emer Curtis

Conflicting Accounts of Inclusiveness in Accounting Firm Recruitment Website Photographs pp. 473-501

Merridee L Bujaki, Sylvain Durocher, François Brouard and Leighann C. Neilson

Dual Roles and Blurred Identities: A Framing Contest between Professional Associations in a Local Strategic Action Field pp. 503-529

Georg Loscher, Lukas Löhlein and Hansrudi Lenz

Understanding How Big Data Technologies Reconfigure the Nature and Organization of Financial Statement Audits: A Sociomaterial Analysis pp. 531-555

George Salijeni, Anna Samsonova-Taddei and Stuart Turley

Young Professionals and the Institute: Giving a Voice to the Next Generation of Accountants? pp. 557-582

Dominic Detzen, Marlies De Vries and Annie Wong

Volume 30, issue 2, 2021

Effect of Mandatory IFRS Adoption on Accounting-Based Prediction Models for CDS Spreads pp. 223-250

Pepa Kraft, Wayne R. Landsman and Zilu Shan

Exploring the Role of Management Control Anchor Practices in new Product Development pp. 251-276

Martin Carlsson-Wall, Lukas Goretzki, Kalle Kraus and Johnny Lind

Political Uncertainty and Accounting Conservatism pp. 277-307

Lili Dai and Phong Ngo

The information content of corporate social responsibility disclosure in Europe: an institutional perspective pp. 309-348

Stéphanie Mittelbach-Hörmanseder, Katrin Hummel and Margarethe Rammerstorfer

The Continuity of the Board of Statutory Auditors Across Social, Economic and Political Institutional Changes pp. 349-380

Michael J. Jones and Andrea Melis

The Comprehensive Tax Gain from Leverage pp. 381-403

Zhenhua Chen, Deen Kemsley and Padmakumar Sivadasan

Are Corporate General Counsels in Top Management Effective Monitors? Evidence from Stock Price Crash Risk pp. 405-437

Md Al Mamun, Balasingham Balachandran, Huu Nhan Duong and Ferdinand A Gul

Volume 30, issue 1, 2021

Empirical Evidence on Audit Quality under a Dual Mandatory Auditor Rotation Rule pp. 1-29

Joanne Horton, Gilad Livne and Angela Pettinicchio

Stakeholders versus Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information pp. 31-62

Pablo Gómez-Carrasco, Encarna Guillamón-Saorín and Beatriz Garcia Osma

When Do Investors Value Key Audit Matters? pp. 63-82

Robyn Moroney, Soon-Yeow Phang and Xinning Xiao

Readability of Notes to Consolidated Financial Statements and Corporate Bond Yield Spread pp. 83-113

Tsung-Kang Chen and Yijie Tseng

Auditor Selection Process: An Interplay of Demand Mechanisms – A Multilevel Network Approach pp. 115-142

Slobodan Kacanski, Dean Lusher and Peng Wang

The Effects of Table Versus Formula Presentation Formats on Investors’ Judgment about Executive Compensation pp. 143-173

Yifei Xia and Jun Han

How Does Combined Assurance Affect the Reliability of Integrated Reports and Investors’ Judgments? pp. 175-195

Hien Hoang and Soon-Yeow Phang

Press Release Management around Accelerated Share Repurchases pp. 197-222

Kai Chen

Thank you to Associate Editors, Editorial Board Members, Ad hoc Associate Editors, Guest Editors, and Reviewers 2020 pp. 222-235

The Editors

Thank you to Associate Editors, Editorial Board Members, Ad hoc Associate Editors, Guest Editors, and Reviewers 2020 pp. 225-238

The Editors

Volume 29, issue 5, 2020

Framing Engagement that Resonates: Organizing Advocacy for Corporate Social and Environmental Accountability pp. 851-875

Conor Clune and Brendan O’Dwyer

Hierarchy and Performance of Analyst Teams pp. 877-900

Wen He, Andrew B. Jackson and Chao Kevin Li

Reputation Capital of Directorships and Demand for Audit Quality pp. 901-926

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

Corinna Ewelt-Knauer, Thorsten Knauer and David Sharp

Are Geographical Dispersion and Institutional Dispersion Related to Accounting Misstatements? pp. 949-974

Chen Ma, Bin Li and Gerald J. Lobo

Pushing the Wrong Buttons: VAT Evasion by Misclassification of Meal Consumption Type pp. 975-997

Arnt O. Hopland and Robert Ullmann

The Effect of Internal Auditors’ Engagement in Risk Management Consulting on External Auditors’ Reliance Decision pp. 999-1020

Marko Čular, Sergeja Slapničar and Tina Vuko

Does Audit Partner Workload Compression Affect Audit Quality? pp. 1021-1053

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

Ruizhe Wang, Shan Zhou and Timothy Wang

Similarity in the Restrictiveness of Bond Covenants pp. 665-691

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

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

Joshua Coyne, Kevin H. Kim and Sangwan Kim

Is Prestige Only Beneficial? A Cost of Perceived External Prestige Among Accounting Employees pp. 753-780

Derek W. Dalton, Jeremy M. Vinson and Sally K. Widener

Navigating Through the Spatial and Institutional Contradictions of Public Audit Oversight pp. 781-802

Mouna Hazgui and Bertrand Malsch

Providing Managerial Accounting Information in the Presence of a Supplier pp. 803-823

Michael Kopel, Christian Riegler and Georg Schneider

Enforcement of Optimal Disclosure Rules in the Presence of Moral Hazard pp. 825-849

Tsahi Versano

Volume 29, issue 3, 2020

Firm Valuation and the Uncertainty of Future Tax Avoidance pp. 409-435

Martin Jacob and Harm H. Schütt

The Show Must go on! Legitimization Processes Surrounding Certified Fraud Examiners’ Claim to Expertise pp. 437-465

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

Leonidas Doukakis, Dimitrios C. Ghicas, Georgia Siougle and Theodore Sougiannis

Executives’ Personal Tax Behavior and Corporate Tax Avoidance Consistency pp. 493-520

Tomas Hjelström, Juha-Pekka Kallunki, Henrik Nilsson and Milda Tylaite

Professional and Commercial Incentives in Audit Firms: Evidence on Partner Compensation pp. 521-554

Marie-Laure Vandenhaute, Kris Hardies and Diane Breesch

What Happens to Trading Volume When the Regulator Bans Voluntary Disclosure? pp. 555-580

Menachem Abudy and Efrat Shust

The Role of Management Controls in the Higher Education Sector: An Investigation of Different Perceptions pp. 581-630

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

Loïc Belze, François Larmande and Lorenz Schneider

Auditor Independence, Current and Future NAS Fees and Audit Quality: Were European Regulators Right? pp. 233-262

David Castillo-Merino, Josep Garcia-Blandon and Monica Martinez-Blasco

When Auditors Say ‘No,’ Does the Market Listen? pp. 263-305

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

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

Silvia Jordan and Martin Messner

Camouflaged Indicators of Earnings Management pp. 361-382

Itay Kama and Nahum Melumad

The Effect of Religion on Accounting Conservatism pp. 383-407

Lijun Ma, Min Zhang, Jingyu Gao and Tingting Ye

Volume 29, issue 1, 2020

List of Reviewers pp. e1-e12

The Editors

Disclosure Transparency and Disagreement Among Economic Agents: The Case of Goodwill Impairment pp. 1-26

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

Vasiliki Athanasakou, Florian Eugster, Thomas Schleicher and Martin Walker

Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting pp. 55-83

Ariela Caglio, Gaia Melloni and Paolo Perego

10-K Disclosure of Corporate Social Responsibility and Firms’ Competitive Advantages pp. 85-113

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

Sebastian Firk, Jan C. Hennig and Michael Wolff

Readability of Narrative Disclosures in 10-K Reports: Does Managerial Ability Matter? pp. 147-168

Mostafa Monzur Hasan

Relative Emphasis on Non-GAAP Earnings in Conference Calls: Determinants and Market Reaction pp. 169-197

Elaine Henry, Nan Hu and Xi Jiang

European Accounting Review 2020 Annual Conference pp. 199-199

The Editors