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European Accounting Review
Journal Prestige (SJR): 0.902  Citation Impact (citeScore): 2 Number of Followers: 22  Hybrid journal * Containing 12  Open Access article(s) in this issue *ISSN (Print) 0963-8180 - ISSN (Online) 1468-4497 Published by Taylor and Francis  [2636 journals]
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- Emotions in Accounting: A Review to Bridge the Paradigmatic Divide
- Authors: Nathalie Repenning, Lukas Löhlein, Utz Schäffer
Pages: 1 - 27
Abstract: .
Citation: European Accounting Review
PubDate: 2021-04-16T11:26:21Z
DOI: 10.1080/09638180.2021.1908906
- Authors: Nathalie Repenning, Lukas Löhlein, Utz Schäffer
- Probabilistic Audits and Misreporting – the Influence of Audit Process
Design on Employee Behavior- Authors: Corinna Ewelt-Knauer, Anja Schwering, Sandra Winkelmann
Pages: 1 - 24
Abstract: .
Citation: European Accounting Review
PubDate: 2021-03-23T02:11:37Z
DOI: 10.1080/09638180.2021.1899014
- Authors: Corinna Ewelt-Knauer, Anja Schwering, Sandra Winkelmann
- The Effects of Transparency and Voice on Managerial Decisions and Employee
Effort in Hierarchical Organizations- 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
- Authors: Xi (Jason) Kuang, Ziyang Li, Di Yang
- An Empirical Investigation of U.K. Environmental Targets Disclosure: The
Role of Environmental Governance and Performance
Open Access Article
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
- Authors: Esther Gal-Or, Ronen Gal-Or
Pages: 1 - 24
Abstract: .
Citation: European Accounting Review
PubDate: 2021-03-15T01:53:44Z
DOI: 10.1080/09638180.2021.1890631
- Authors: Esther Gal-Or, Ronen Gal-Or
- Management Accounting Research on Africa
Open Access Article
Authors: Sinclear R. Ndemewah, Martin R. W. Hiebl
Pages: 1 - 29
Abstract: .
Citation: European Accounting Review
PubDate: 2021-03-15T01:47:30Z
DOI: 10.1080/09638180.2021.1897025
- Board Monitoring and Advising in Dynamic Agency
- Authors: Svetlana Katolnik, Sandra K. Kronenberger, Jens Robert Schöndube
Pages: 1 - 30
Abstract: .
Citation: European Accounting Review
PubDate: 2021-03-12T01:19:15Z
DOI: 10.1080/09638180.2021.1890630
- Authors: Svetlana Katolnik, Sandra K. Kronenberger, Jens Robert Schöndube
- Exploring the Role of Metaphors in Social-Identity Construction: The Case
of the German Controller- Authors: Lukas Goretzki, Lukas Löhlein, Utz Schäffer, Alexander Schmidt, Erik Strauss
Pages: 1 - 27
Abstract: .
Citation: European Accounting Review
PubDate: 2021-03-05T01:15:52Z
DOI: 10.1080/09638180.2021.1882318
- Authors: Lukas Goretzki, Lukas Löhlein, Utz Schäffer, Alexander Schmidt, Erik Strauss
- Dual Roles and Blurred Identities: A Framing Contest between Professional
Associations in a Local Strategic Action Field
Open Access Article
Authors: Georg Loscher, Lukas Löhlein, Hansrudi Lenz
Pages: 1 - 27
Abstract: .
Citation: European Accounting Review
PubDate: 2021-02-26T11:42:51Z
DOI: 10.1080/09638180.2021.1882319
- Employee Cash Profit-Sharing and Earnings Management
- Authors: Dongmin Kong, Ni Qin, Wei Yang, Jian Zhang
Pages: 1 - 25
Abstract: .
Citation: European Accounting Review
PubDate: 2021-02-22T01:34:26Z
DOI: 10.1080/09638180.2020.1858914
- Authors: Dongmin Kong, Ni Qin, Wei Yang, Jian Zhang
- Understanding How Big Data Technologies Reconfigure the Nature and
Organization of Financial Statement Audits: A Sociomaterial Analysis
Open Access Article
Authors: George Salijeni, Anna Samsonova-Taddei, Stuart Turley
Pages: 1 - 25
Abstract: .
Citation: European Accounting Review
PubDate: 2021-02-16T01:55:21Z
DOI: 10.1080/09638180.2021.1882320
- Consequences of Interim Reporting: A Literature Review and Future
Research Directions- Authors: Peter Kajüter, Arne Lessenich, Martin Nienhaus, Florian van Gemmern
Pages: 1 - 31
Abstract: .
Citation: European Accounting Review
PubDate: 2021-02-03T03:00:33Z
DOI: 10.1080/09638180.2021.1872398
- Authors: Peter Kajüter, Arne Lessenich, Martin Nienhaus, Florian van Gemmern
- Young Professionals and the Institute: Giving a Voice to the Next
Generation of Accountants'
Open Access Article
Authors: Dominic Detzen, Marlies De Vries, Annie Wong
Pages: 1 - 26
Abstract: .
Citation: European Accounting Review
PubDate: 2021-02-03T02:27:57Z
DOI: 10.1080/09638180.2021.1878921
- Auditor University Education: Does it Matter'
- Authors: Jenny Chu, Annita Florou, Peter F. Pope
Pages: 1 - 32
Abstract: .
Citation: European Accounting Review
PubDate: 2021-01-19T02:02:12Z
DOI: 10.1080/09638180.2020.1866633
- Authors: Jenny Chu, Annita Florou, Peter F. Pope
- Is Neuroaccounting Taking a Place on the Stage' A Review of the
Influence of Neuroscience on Accounting Research
Open Access Article
Authors: Ann K. Tank, Anne M. Farrell
Pages: 1 - 35
Abstract: .
Citation: European Accounting Review
PubDate: 2021-01-19T01:59:48Z
DOI: 10.1080/09638180.2020.1866634
- Persuasion in Auditing: A Review Through the Lens of the
Communication-Persuasion Matrix- Authors: Sanaz Aghazadeh, J. Owen Brown, Laura Guichard, Kris Hoang
Pages: 1 - 28
Abstract: .
Citation: European Accounting Review
PubDate: 2021-01-13T06:40:03Z
DOI: 10.1080/09638180.2020.1863243
- Authors: Sanaz Aghazadeh, J. Owen Brown, Laura Guichard, Kris Hoang
- Customer Concentration and Earnings Management: Evidence from the
Sarbanes–Oxley Act- Authors: Ryoonhee Kim
Pages: 1 - 32
Abstract: .
Citation: European Accounting Review
PubDate: 2021-01-08T03:02:16Z
DOI: 10.1080/09638180.2020.1858915
- Authors: Ryoonhee Kim
- From Governing to Managing: Exploring Modes of Control in Private Equity
Relationships- Authors: David S. Bedford, Angelo Ditillo
Pages: 1 - 33
Abstract: .
Citation: European Accounting Review
PubDate: 2021-01-06T10:10:53Z
DOI: 10.1080/09638180.2020.1862684
- Authors: David S. Bedford, Angelo Ditillo
- Effect of Mandatory IFRS Adoption on Accounting-Based Prediction Models
for CDS Spreads- Authors: Pepa Kraft, Wayne R. Landsman, Zilu Shan
Pages: 223 - 250
Abstract: Volume 30, Issue 2, May 2021, Page 223-250
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Citation: European Accounting Review
PubDate: 2020-05-15T06:47:43Z
DOI: 10.1080/09638180.2020.1760116
Issue No: Vol. 30, No. 2 (2020)
- Authors: Pepa Kraft, Wayne R. Landsman, Zilu Shan
- Exploring the Role of Management Control Anchor Practices in new Product
Development
Open Access Article
Authors: Martin Carlsson-Wall, Lukas Goretzki, Kalle Kraus, Johnny Lind
Pages: 251 - 276
Abstract: Volume 30, Issue 2, May 2021, Page 251-276
.
Citation: European Accounting Review
PubDate: 2020-06-25T05:07:21Z
DOI: 10.1080/09638180.2020.1763187
Issue No: Vol. 30, No. 2 (2020)
- Political Uncertainty and Accounting Conservatism
- Authors: Lili Dai, Phong Ngo
Pages: 277 - 307
Abstract: Volume 30, Issue 2, May 2021, Page 277-307
.
Citation: European Accounting Review
PubDate: 2020-05-13T07:50:23Z
DOI: 10.1080/09638180.2020.1760117
Issue No: Vol. 30, No. 2 (2020)
- Authors: Lili Dai, Phong Ngo
- The information content of corporate social responsibility disclosure in
Europe: an institutional perspective
Open Access Article
Authors: Stéphanie Mittelbach-Hörmanseder, Katrin Hummel, Margarethe Rammerstorfer
Pages: 309 - 348
Abstract: Volume 30, Issue 2, May 2021, Page 309-348
.
Citation: European Accounting Review
PubDate: 2020-05-23T04:58:39Z
DOI: 10.1080/09638180.2020.1763818
Issue No: Vol. 30, No. 2 (2020)
- The Continuity of the Board of Statutory Auditors Across Social, Economic
and Political Institutional Changes- Authors: Michael J. Jones, Andrea Melis
Pages: 349 - 380
Abstract: Volume 30, Issue 2, May 2021, Page 349-380
.
Citation: European Accounting Review
PubDate: 2020-05-21T02:01:03Z
DOI: 10.1080/09638180.2020.1761850
Issue No: Vol. 30, No. 2 (2020)
- Authors: Michael J. Jones, Andrea Melis
- The Comprehensive Tax Gain from Leverage
- Authors: Zhenhua Chen, Deen Kemsley, Padmakumar Sivadasan
Pages: 381 - 403
Abstract: Volume 30, Issue 2, May 2021, Page 381-403
.
Citation: European Accounting Review
PubDate: 2020-05-15T06:39:55Z
DOI: 10.1080/09638180.2020.1761851
Issue No: Vol. 30, No. 2 (2020)
- Authors: Zhenhua Chen, Deen Kemsley, Padmakumar Sivadasan
- Are Corporate General Counsels in Top Management Effective Monitors'
Evidence from Stock Price Crash Risk- Authors: MD Al Mamun, Balasingham Balachandran, Huu Nhan Duong, Ferdinand A Gul
Pages: 405 - 437
Abstract: Volume 30, Issue 2, May 2021, Page 405-437
.
Citation: European Accounting Review
PubDate: 2020-05-29T08:46:38Z
DOI: 10.1080/09638180.2020.1763819
Issue No: Vol. 30, No. 2 (2020)
- Authors: MD Al Mamun, Balasingham Balachandran, Huu Nhan Duong, Ferdinand A Gul
- Big 4 Office Political Connections and Client Restatements
- Authors: Anastasios Elemes, Jeff Zeyun Chen
Pages: 1 - 32
Abstract: .
Citation: European Accounting Review
PubDate: 2020-12-24T05:09:37Z
DOI: 10.1080/09638180.2020.1856163
- Authors: Anastasios Elemes, Jeff Zeyun Chen
- Tax Misperception and its Effects on Decision Making – Literature Review
and Behavioral Taxpayer Response Model
Open Access Article
Authors: Kay Blaufus, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth, Caren Sureth-Sloane
Pages: 1 - 34
Abstract: .
Citation: European Accounting Review
PubDate: 2020-12-21T12:46:14Z
DOI: 10.1080/09638180.2020.1852095
- Cyber-Security Incidents and Audit Quality
- Authors: Pierangelo Rosati, Fabian Gogolin, Theo Lynn
Pages: 1 - 28
Abstract: .
Citation: European Accounting Review
PubDate: 2020-12-17T01:11:46Z
DOI: 10.1080/09638180.2020.1856162
- Authors: Pierangelo Rosati, Fabian Gogolin, Theo Lynn
- Organizational Memory and Bank Accounting Conservatism
- Authors: Justin Yiqiang Jin, Yi Liu, S. M. Khalid Nainar
Pages: 1 - 38
Abstract: .
Citation: European Accounting Review
PubDate: 2020-12-16T02:01:25Z
DOI: 10.1080/09638180.2020.1854808
- Authors: Justin Yiqiang Jin, Yi Liu, S. M. Khalid Nainar
- Audit Firm Culture: Recent Developments and Trends in the Literature
Open Access Article
Authors: Cristina Thomas Alberti, Jean C. Bedard, Olof Bik, Ann Vanstraelen
Pages: 1 - 51
Abstract: .
Citation: European Accounting Review
PubDate: 2020-12-03T11:07:34Z
DOI: 10.1080/09638180.2020.1846574
- The Effect of Institutional Ownership on the Timing of Earnings
Announcements: Evidence from the Russell Index Inclusion- Authors: Silver Chung
Pages: 1 - 33
Abstract: .
Citation: European Accounting Review
PubDate: 2020-11-14T02:45:35Z
DOI: 10.1080/09638180.2020.1838310
- Authors: Silver Chung
- How Auditors’ Approach to Client Inquiry May Affect Skeptical Judgment:
A Mixed-method Examination of Client Inquiry and Note Taking- Authors: Jeremy M. Vinson, Jesse C. Robertson, Mary B. Curtis
Pages: 1 - 31
Abstract: .
Citation: European Accounting Review
PubDate: 2020-11-06T02:01:26Z
DOI: 10.1080/09638180.2020.1835515
- Authors: Jeremy M. Vinson, Jesse C. Robertson, Mary B. Curtis
- Making Intensity of Efforts the Same: Commensuration Work in
Target-setting Practices- Authors: Yves Habran, Jan Mouritsen
Pages: 1 - 25
Abstract: .
Citation: European Accounting Review
PubDate: 2020-11-03T02:03:56Z
DOI: 10.1080/09638180.2020.1832901
- Authors: Yves Habran, Jan Mouritsen
- Foreign Ownership and Audit Fees in European Listed Firms
- Authors: Paul Pronobis, Jonas Schaeuble
Pages: 1 - 28
Abstract: .
Citation: European Accounting Review
PubDate: 2020-10-30T01:06:42Z
DOI: 10.1080/09638180.2020.1830819
- Authors: Paul Pronobis, Jonas Schaeuble
- Earnings Management to Avoid Debt Covenant Violations and Future
Performance- Authors: Scott D. Dyreng, Stephen A. Hillegeist, Fernando Penalva
Pages: 1 - 33
Abstract: .
Citation: European Accounting Review
PubDate: 2020-10-21T02:44:05Z
DOI: 10.1080/09638180.2020.1826337
- Authors: Scott D. Dyreng, Stephen A. Hillegeist, Fernando Penalva
- The Information Content of Deferred Taxes Under IFRS
- Authors: Vanessa Flagmeier
Pages: 1 - 24
Abstract: .
Citation: European Accounting Review
PubDate: 2020-10-21T02:43:59Z
DOI: 10.1080/09638180.2020.1826338
- Authors: Vanessa Flagmeier
- PCAOB Inspections and Audit Fees: An Analysis of Inspection Rounds of
Small Audit Firms
Open Access Article
Authors: Ann Vanstraelen, Lei Zou
Pages: 1 - 32
Abstract: .
Citation: European Accounting Review
PubDate: 2020-10-21T02:42:25Z
DOI: 10.1080/09638180.2020.1828121
- On the Influence of Task Interruption and Interactive Time Estimation on
Estimation Error in Time-Based Costing Systems- Authors: Sophie Maussen, Sophie Hoozée
Pages: 1 - 23
Abstract: .
Citation: European Accounting Review
PubDate: 2020-10-21T02:41:56Z
DOI: 10.1080/09638180.2020.1826339
- Authors: Sophie Maussen, Sophie Hoozée
- Government Control, Regulatory Enforcement Actions, and the Cost of Equity
- Authors: Kun Tracy Wang, Yanjun Liu, Wanbin Walter Wang
Pages: 1 - 45
Abstract: .
Citation: European Accounting Review
PubDate: 2020-10-03T04:43:32Z
DOI: 10.1080/09638180.2020.1822196
- Authors: Kun Tracy Wang, Yanjun Liu, Wanbin Walter Wang
- Accounting for Institutional Work: A Critical Review
- Authors: Sven Modell
Pages: 1 - 26
Abstract: .
Citation: European Accounting Review
PubDate: 2020-09-28T02:32:17Z
DOI: 10.1080/09638180.2020.1820354
- Authors: Sven Modell
- Goodwill Impairment, Securities Analysts, and Information Transparency
- Authors: Hongwen Han, Jiali Jenna Tang, Qingquan Tang
Pages: 1 - 33
Abstract: .
Citation: European Accounting Review
PubDate: 2020-09-25T01:48:25Z
DOI: 10.1080/09638180.2020.1791725
- Authors: Hongwen Han, Jiali Jenna Tang, Qingquan Tang
- The Effect of Strategy on the Asymmetric Cost Behavior of SG&A
Expenses- Authors: Apostolos Ballas, Vasilios-Christos Naoum, Orestes Vlismas
Pages: 1 - 39
Abstract: .
Citation: European Accounting Review
PubDate: 2020-09-24T05:00:58Z
DOI: 10.1080/09638180.2020.1813601
- Authors: Apostolos Ballas, Vasilios-Christos Naoum, Orestes Vlismas
- Cascading Control Changes, Incoherence, and Dialogue: Insights from a
Longitudinal Case Study- Authors: Thomas Toldbod, Berend van der Kolk
Pages: 1 - 31
Abstract: .
Citation: European Accounting Review
PubDate: 2020-09-23T01:10:28Z
DOI: 10.1080/09638180.2020.1813185
- Authors: Thomas Toldbod, Berend van der Kolk
- Tax Avoidance and Financial Statement Readability
- Authors: Justin Hung Nguyen
Pages: 1 - 24
Abstract: .
Citation: European Accounting Review
PubDate: 2020-09-22T02:02:44Z
DOI: 10.1080/09638180.2020.1811745
- Authors: Justin Hung Nguyen
- The Impact of the Leahy-Smith America Invents Act on Firms’ R&D
Disclosure- Authors: Rui Huang, Leye Li, Louise Yi Lu, Hai Wu
Pages: 1 - 38
Abstract: .
Citation: European Accounting Review
PubDate: 2020-08-30T03:41:41Z
DOI: 10.1080/09638180.2020.1806896
- Authors: Rui Huang, Leye Li, Louise Yi Lu, Hai Wu
- Short Selling: A Review of the Literature and Implications for Future
Research- Authors: Haiyan Jiang, Ahsan Habib, Mostafa Monzur Hasan
Pages: 1 - 31
Abstract: .
Citation: European Accounting Review
PubDate: 2020-08-25T04:56:11Z
DOI: 10.1080/09638180.2020.1788406
- Authors: Haiyan Jiang, Ahsan Habib, Mostafa Monzur Hasan
- An Empirical Examination of Sell-Side Brokerage Analysts’ Published
Research, Concierge Services, and High-Touch Services- Authors: David A. Maber, Boris Groysberg, Paul M. Healy
Pages: 1 - 27
Abstract: .
Citation: European Accounting Review
PubDate: 2020-08-24T10:14:42Z
DOI: 10.1080/09638180.2020.1792322
- Authors: David A. Maber, Boris Groysberg, Paul M. Healy
- The Impact of CEO/CFO Outside Directorships on Auditor Selection and Audit
Quality- Authors: Jaeyoon Yu, Byungjin Kwak, Myung Seok Park, Yoonseok Zang
Pages: 1 - 33
Abstract: .
Citation: European Accounting Review
PubDate: 2020-08-24T10:06:19Z
DOI: 10.1080/09638180.2020.1807381
- Authors: Jaeyoon Yu, Byungjin Kwak, Myung Seok Park, Yoonseok Zang
- Integrated Reporting and Agency Costs: International Evidence from
Voluntary Adopters- Authors: Victoria A. Obeng, Kamran Ahmed, Steven F. Cahan
Pages: 1 - 30
Abstract: .
Citation: European Accounting Review
PubDate: 2020-08-19T05:37:15Z
DOI: 10.1080/09638180.2020.1805342
- Authors: Victoria A. Obeng, Kamran Ahmed, Steven F. Cahan
- How Top Managers Use the Entrepreneurial Gap to Drive Strategic Change
- Authors: Robert Simons, Antonio Dávila
Pages: 1 - 27
Abstract: .
Citation: European Accounting Review
PubDate: 2020-07-30T06:15:35Z
DOI: 10.1080/09638180.2020.1792959
- Authors: Robert Simons, Antonio Dávila
- Pension Deficits and Corporate Financial Policy: Does Accounting
Transparency Matter'- Authors: Fani Kalogirou, Paraskevi Vicky Kiosse, Peter F. Pope
Pages: 1 - 25
Abstract: .
Citation: European Accounting Review
PubDate: 2020-07-23T04:40:19Z
DOI: 10.1080/09638180.2020.1792321
- Authors: Fani Kalogirou, Paraskevi Vicky Kiosse, Peter F. Pope
- Conflicting Accounts of Inclusiveness in Accounting Firm Recruitment
Website Photographs- Authors: Merridee L Bujaki, Sylvain Durocher, François Brouard, Leighann C. Neilson
Pages: 1 - 29
Abstract: .
Citation: European Accounting Review
PubDate: 2020-07-15T05:43:56Z
DOI: 10.1080/09638180.2020.1786420
- Authors: Merridee L Bujaki, Sylvain Durocher, François Brouard, Leighann C. Neilson
- The Linear and Non-Linear Effects of Internal Control and Its Five
Components on Corporate Innovation: Evidence from Chinese Firms Using the
COSO Framework- Authors: Kam C. Chan, Yining Chen, Baohua Liu
Pages: 1 - 33
Abstract: .
Citation: European Accounting Review
PubDate: 2020-06-23T05:51:36Z
DOI: 10.1080/09638180.2020.1776626
- Authors: Kam C. Chan, Yining Chen, Baohua Liu
- Demonstrating Value: How Entrepreneurs Design New Accounting Methods to
Justify Innovations- Authors: Emily Barman, Matthew Hall, Yuval Millo
Pages: 1 - 30
Abstract: .
Citation: European Accounting Review
PubDate: 2020-06-11T03:29:53Z
DOI: 10.1080/09638180.2020.1770113
- Authors: Emily Barman, Matthew Hall, Yuval Millo
- Enforcement, Managerial Discretion, and the Informativeness of Accruals
Open Access Article
Authors: David Windisch
Pages: 1 - 28
Abstract: .
Citation: European Accounting Review
PubDate: 2020-06-08T01:32:56Z
DOI: 10.1080/09638180.2020.1771393
