JournalTOCs

European Accounting Review
Journal Prestige (SJR): 0.902

Citation Impact (citeScore): 2
Number of Followers: 20

Hybrid journal * Containing 9 Open Access article(s) in this issue *
ISSN (Print) 0963-8180 - ISSN (Online) 1468-4497
Published by Taylor and Francis

[2648 journals]

Financial Statement Comparability and Corporate Tax Strategy
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  Authors: Hyun A. Hong, JI Woo Ryou, Anup Srivastava
  Pages: 1 - 28
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2022-05-10T07:10:14Z
  DOI: 10.1080/09638180.2021.1926301
An Experimental Study of Endogenous Discretionary Controls on Employee
Effort
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  Authors: Jeremy D. Douthit, Jing Liu, Steven T. Schwartz, Richard A. Young
  Pages: 1 - 27
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2022-05-04T10:09:50Z
  DOI: 10.1080/09638180.2022.2063151
Can Technology-Enabled Advanced Monitoring Systems Influence Individual
Performance and Team Dynamics'
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  Authors: Margaret Abernethy, Kevin Chin, Sujay Nair, Naomi Soderstrom
  Pages: 1 - 29
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2022-04-30T01:37:50Z
  DOI: 10.1080/09638180.2022.2060845
Learning from Masters: Engagement Partners’ Co-Signing Relationships
with Non-Engagement Industry Specialist Partners and Audit Quality
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  Authors: Ting-Chiao Huang, Yi-Hung Lin, Chia-Hui Chen, Stephanie Hairston
  Pages: 1 - 33
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2022-04-26T01:39:51Z
  DOI: 10.1080/09638180.2022.2062409
CEO Pay Gaps and Bank Risk-Taking
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  Authors: Shams Pathan, Mamiza Haq, Jacob Morgan
  Pages: 1 - 30
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2022-04-21T02:03:23Z
  DOI: 10.1080/09638180.2022.2043761
Multiple Directorships and Audit Committee Effectiveness: Evidence from
Effort Allocation
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  Authors: Xinming Liu, Gerald J. Lobo, Hung-Chao Yu, Zhen Zheng
  Pages: 1 - 34
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2022-04-21T02:02:21Z
  DOI: 10.1080/09638180.2022.2057346
How do Managers use Management Control Systems in Response to Shareholder
Activism'
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  Authors: Marcielle Anzilago, Jacobo Gomez-Conde, Rogerio J. Lunkes
  Pages: 1 - 28
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2022-04-21T02:01:19Z
  DOI: 10.1080/09638180.2022.2063152
Non-accountants and Accounting: On the Emancipatory Mobilization of
Accounting by Sustainability Managers
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  Authors: Michelle Rodrigue, Claire-France Picard
  Pages: 1 - 29
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2022-04-11T02:13:34Z
  DOI: 10.1080/09638180.2022.2052921
Involvement in Offshore Financial Centers and Audit Fees: Evidence from
U.S. Multinational Firms
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  Authors: Wenxia Ge, Jeong-Bon Kim, Tiemei Li, Sanjian William Zhang
  Pages: 1 - 29
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2022-04-02T02:11:15Z
  DOI: 10.1080/09638180.2022.2049334
Moving from Accounting for People to Accounting with People: A Critical
Analysis of the Literature and Avenues for Research
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  Authors: Corinne Bessieux-Ollier, Emmanuelle Nègre, Marie-Anne Verdier
  Pages: 1 - 25
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2022-04-02T02:09:23Z
  DOI: 10.1080/09638180.2022.2052922
Institutionally Sustaining or Abandoning Mandatory Joint Audits: The
Contrasting Cases of France and Denmark
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  Authors: Fatma Jemaa, Kim Klarskov Jeppesen, Nadia M’hirsi
  Pages: 1 - 28
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2022-03-26T04:53:04Z
  DOI: 10.1080/09638180.2022.2050775
SEC Compensation-related Comment Letters and Excess CEO Compensation
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  Authors: Weixiao Wang, Lijuan Zhang, Mark Wilson, Tejshree Kala
  Pages: 1 - 30
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2022-03-22T02:08:09Z
  DOI: 10.1080/09638180.2022.2046120
Evidence on the Effects of an Audit Quality Bonus
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  Authors: Herman Van Brenk, Barbara Majoor
  Pages: 1 - 30
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2022-03-22T02:07:49Z
  DOI: 10.1080/09638180.2022.2044364
Doing Safe by Doing Good: Non-Financial Reporting and the Risk Effects of
Corporate Social Responsibility
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  Authors: Christina E. Bannier, Yannik Bofinger, Björn Rock
  Pages: 1 - 31
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2022-03-09T01:55:10Z
  DOI: 10.1080/09638180.2022.2042349
Assembling Homo Qualitus: Accounting for Quality in the UK National Health
Service
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  Authors: Dane Pflueger, Kirstine Zinck Pedersen
  Pages: 1 - 28
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2022-03-01T10:58:43Z
  DOI: 10.1080/09638180.2022.2035789
Audit Quality: An Analysis of Audit Partner Cultural Proximity to Client
Executives
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  Authors: Anh Viet Pham, Mia Hang Pham, Cameron Truong
  Pages: 1 - 33
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2022-01-27T11:07:52Z
  DOI: 10.1080/09638180.2022.2026238
How Does the Deferral of a Distortive Tax Affect Overproduction and Asset
Allocation'
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  Authors: Kay Blaufus, Nadja Fochmann, Jochen Hundsdoerfer, Michael Milde
  Pages: 1 - 28
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2022-01-17T02:20:47Z
  DOI: 10.1080/09638180.2021.2018341
The Power of Words: An Empirical Analysis of the Communicative Value of
Extended Auditor Reports
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  Authors: Andreas Seebeck, Devrimi Kaya
  Pages: 1 - 31
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2022-01-08T06:11:15Z
  DOI: 10.1080/09638180.2021.2021097
‘Looking for Something that Isn’t There’: A Case Study of an Early
Attempt at ESG Integration in Investment Decision Making
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  Authors: Anna Young-Ferris, John Roberts
  Pages: 1 - 28
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2021-12-02T04:59:46Z
  DOI: 10.1080/09638180.2021.2000458
Political Institutions and Cost Stickiness: International Evidence
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  Authors: Nan-Ting Kuo, Cheng-Few Lee
  Pages: 1 - 34
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2021-12-02T04:58:49Z
  DOI: 10.1080/09638180.2021.2000459
Corporate Governance and Profit Shifting: The Role of the Audit Committee
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  Authors: Fotis Delis, Manthos D. Delis, Panagiotis I. Karavitis, Kenneth J. Klassen
  Pages: 1 - 31
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2021-12-02T04:53:58Z
  DOI: 10.1080/09638180.2021.2003216
Accounting in Identity Regulation: Producing the Appropriate Worker
Open Access Article
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  Authors: Juhani Vaivio, Marko Järvenpää, Antti Rautiainen
  Pages: 1 - 24
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2021-11-18T03:50:50Z
  DOI: 10.1080/09638180.2021.1997780
Does Longer Duration of Executive Compensation Foster Investment
Efficiency'
Open Access Article
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  Authors: Matthias Regier
  Pages: 1 - 34
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2021-11-11T05:45:50Z
  DOI: 10.1080/09638180.2021.1989317
A Modified Ohlson (1995) Model and Its Applications
Open Access Article
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  Authors: Pengguo Wang
  Pages: 1 - 29
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2021-11-09T04:07:21Z
  DOI: 10.1080/09638180.2021.1993949
Empirical Goodwill Research: Insights, Issues, and Implications for
Standard Setting and Future Research
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  Authors: Amir Amel-Zadeh, Martin Glaum, Thorsten Sellhorn
  Pages: 1 - 32
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2021-10-25T12:18:39Z
  DOI: 10.1080/09638180.2021.1983854
David versus Goliath: The Relation between Auditor Size and Audit Quality
for U.K. Private Firms
Open Access Article
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  Authors: Jeff Zeyun Chen, Anastasios Elemes, Gerald J. Lobo
  Pages: 1 - 33
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2021-10-25T12:16:36Z
  DOI: 10.1080/09638180.2021.1986090
Consumer Sentiment, Managerial Expectations and Resource Adjustment
Decisions
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  Authors: Sven Hartlieb
  Pages: 1 - 31
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2021-10-25T12:16:21Z
  DOI: 10.1080/09638180.2021.1986091
Analyst Revenue Forecasts and Firm Revenue Misstatements
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  Authors: Ting-Chiao Huang, Stephanie Hairston
  Pages: 1 - 36
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2021-10-07T04:10:04Z
  DOI: 10.1080/09638180.2021.1983447
Impression Management in Public Sector Audit Proposals: Language and Fees
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  Authors: Yu-Tzu Chang, Dan N. Stone
  Pages: 1 - 33
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2021-09-13T10:50:17Z
  DOI: 10.1080/09638180.2021.1969260
Budgeting in Public Organizations: The Influence of Managerial and
Political Aspects
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  Authors: Carmen Aranda, Javier Arellano, Antonio Dávila
  Pages: 1 - 33
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2021-09-13T10:46:24Z
  DOI: 10.1080/09638180.2021.1972325
International Earnings Announcements: Tone, Forward-looking Statements,
and Informativeness
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  Authors: Elaine Henry, James Thewissen, Wouter Torsin
  Pages: 1 - 35
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2021-08-23T12:15:14Z
  DOI: 10.1080/09638180.2021.1963795
Does Corporate Citizenship Influence Auditors’ Perceptions of the
Credibility of Management in Relation to Financial Reports'
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  Authors: Sarini Azizan, Greg Shailer
  Pages: 1 - 22
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2021-08-03T05:04:09Z
  DOI: 10.1080/09638180.2021.1950022
The Tax Complexity Index – A Survey-Based Country Measure of Tax
Code and Framework Complexity
Open Access Article
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  Authors: Thomas Hoppe, Deborah Schanz, Susann Sturm, Caren Sureth-Sloane
  Pages: 1 - 35
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2021-07-30T08:31:57Z
  DOI: 10.1080/09638180.2021.1951316
The Effect of Tax Authority Enforcement on Earnings Informativeness
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  Authors: Le Zhao
  Pages: 1 - 20
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2021-07-19T12:39:42Z
  DOI: 10.1080/09638180.2021.1947337
Do Foreign Cash Holdings Generate Uncertainty for Analysts'
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  Authors: Michele Fabrizi, Elisabetta Ipino, Michel Magnan, Antonio Parbonetti
  Pages: 1 - 28
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2021-07-17T06:02:37Z
  DOI: 10.1080/09638180.2021.1945939
Are Foreign Donors Good Monitors'
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  Authors: Hsihui Chang, Erica E. Harris, Shushu Jiang, Zhiming Ma
  Pages: 1 - 26
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2021-07-14T11:40:32Z
  DOI: 10.1080/09638180.2021.1936587
Can Sell-side Analysts Compete Using Public Information' Analysts as
Frame-makers Revisited
Open Access Article
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  Authors: Johan Graaf
  Pages: 1 - 27
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2021-07-12T07:52:09Z
  DOI: 10.1080/09638180.2021.1942945
Are Shareholders Willing to Pay for Financial, Social and Environmental
Disclosure' A Choice-based Experiment
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  Authors: Charl De Villiers, Charles H. Cho, Michael J. Turner, Riccardo Scarpa
  Pages: 1 - 28
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2021-07-12T07:52:01Z
  DOI: 10.1080/09638180.2021.1944890
Growth Opportunities, Information Asymmetry, and Dividend Payout: Evidence
from Mandatory IFRS Adoption
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  Authors: Nishant Agarwal, Arkaja Chakraverty
  Pages: 1 - 27
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2021-07-02T04:37:22Z
  DOI: 10.1080/09638180.2021.1938622
The Sheep Watching the Shepherd: Employee Representation on the Board and
Earnings Quality
Open Access Article
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  Authors: Conny Overland, Niuosha Samani
  Pages: 1 - 38
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2021-05-28T10:37:07Z
  DOI: 10.1080/09638180.2021.1919169
Estimating and Imputing Missing Tax Loss Carryforward Data to Reduce
Measurement Error
Open Access Article
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  Authors: Malte M. Max, Jacco L. Wielhouwer, Eelke Wiersma
  Pages: 1 - 30
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2021-05-22T07:43:55Z
  DOI: 10.1080/09638180.2021.1924812
Corporate Derivatives Usage, Information Environment, and Stock Price
Crash Risk*
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  Authors: Jeong-Bon Kim, Yi Si, Chongwu Xia, Lei Zhang
  Pages: 1 - 35
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2021-05-13T05:07:08Z
  DOI: 10.1080/09638180.2021.1918564
The Value Relevance of Corporate Investment in Carbon Abatement: The
Influence of National Climate Policy
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  Authors: Rong He, Le Luo, Abul Shamsuddin, Qingliang Tang
  Pages: 1 - 29
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2021-05-13T05:07:01Z
  DOI: 10.1080/09638180.2021.1916979
The Effects of Transparency and Voice on Managerial Decisions and Employee
Effort in Hierarchical Organizations
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  Authors: Xi (Jason) Kuang, Ziyang Li, Di Yang
  Pages: 1 - 25
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2021-03-20T01:15:38Z
  DOI: 10.1080/09638180.2021.1896370
An Empirical Investigation of U.K. Environmental Targets Disclosure: The
Role of Environmental Governance and Performance
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  Authors: Tantawy Moussa, Amr Kotb, Akrum Helfaya
  Pages: 1 - 35
  Abstract: .
  
  Citation: European Accounting Review
  PubDate: 2021-03-17T02:31:37Z
  DOI: 10.1080/09638180.2021.1890173
A Theory of ‘Why and How’ Audit Firms Choose to Specialize
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  Authors: Esther Gal-Or, Ronen Gal-Or
  Pages: 1 - 24
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  Citation: European Accounting Review
  PubDate: 2021-03-15T01:53:44Z
  DOI: 10.1080/09638180.2021.1890631
Management Accounting Research on Africa
Open Access Article
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  Authors: Sinclear R. Ndemewah, Martin R. W. Hiebl
  Pages: 1 - 29
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  Citation: European Accounting Review
  PubDate: 2021-03-15T01:47:30Z
  DOI: 10.1080/09638180.2021.1897025
Board Monitoring and Advising in Dynamic Agency
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  Authors: Svetlana Katolnik, Sandra K. Kronenberger, Jens Robert Schöndube
  Pages: 1 - 30
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  Citation: European Accounting Review
  PubDate: 2021-03-12T01:19:15Z
  DOI: 10.1080/09638180.2021.1890630
Exploring the Role of Metaphors in Social-Identity Construction: The Case
of the German Controller
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  Authors: Lukas Goretzki, Lukas Löhlein, Utz Schäffer, Alexander Schmidt, Erik Strauss
  Pages: 1 - 27
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  Citation: European Accounting Review
  PubDate: 2021-03-05T01:15:52Z
  DOI: 10.1080/09638180.2021.1882318
Employee Cash Profit-Sharing and Earnings Management
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  Authors: Dongmin Kong, Ni Qin, Wei Yang, Jian Zhang
  Pages: 1 - 25
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  Citation: European Accounting Review
  PubDate: 2021-02-22T01:34:26Z
  DOI: 10.1080/09638180.2020.1858914
Auditor University Education: Does it Matter'
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  Authors: Jenny Chu, Annita Florou, Peter F. Pope
  Pages: 1 - 32
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  Citation: European Accounting Review
  PubDate: 2021-01-19T02:02:12Z
  DOI: 10.1080/09638180.2020.1866633
Customer Concentration and Earnings Management: Evidence from the
Sarbanes–Oxley Act
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  Authors: Ryoonhee Kim, Weiqing Luo
  Pages: 1 - 32
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  Citation: European Accounting Review
  PubDate: 2021-01-08T03:02:16Z
  DOI: 10.1080/09638180.2020.1858915
From Governing to Managing: Exploring Modes of Control in Private Equity
Relationships
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  Authors: David S. Bedford, Angelo Ditillo
  Pages: 1 - 33
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  Citation: European Accounting Review
  PubDate: 2021-01-06T10:10:53Z
  DOI: 10.1080/09638180.2020.1862684