European Accounting Review

11/11/2019

Forthcoming article now online: Mouna Hazgui and Bertrand Malsch revisit the actions of the French audit regulator (H3C) and the French profession over the 2003–2013 period in response to the regulatory transformations that occurred both in the national and transnational space. Their analysis highlights how these actors have navigated through the spatial and institutional contradictions that characterize public audit oversight in order to manage variable and opposing interests from one space to another.

HEC Montréal
Smith School of Business at Queen's University

(2019). Navigating Through the Spatial and Institutional Contradictions of Public Audit Oversight. European Accounting Review. Ahead of Print.

11/11/2019

Forthcoming article now online: Derek W. Dalton, Jeremy M. Vinson and Sally K. Widener find that Perceived external prestige (PEP) is negatively related to job satisfaction and positively related to turnover intentions through its relationship with perceptions of the competitiveness of coworker environment, thus documenting a cost of PEP.

Clemson University

(2019). Is Prestige Only Beneficial? A Cost of Perceived External Prestige Among Accounting Employees. European Accounting Review. Ahead of Print.

31/10/2019

Forthcoming article now online: Ariela Caglio, Gaia Melloni and Paolo Perego examine the economic benefits associated with textual attributes and the external assurance of integrated reporting, an innovative form of corporate disclosure that connects financial and environmental, social and governance information in a single report.

Università Bocconi
HEC Lausanne
Free University of Bozen-Bolzano

(2019). Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting. European Accounting Review. Ahead of Print.

31/10/2019

Forthcoming article now online: Ionela Andreicovici, Anne Jeny and Daphne Lui examine whether more transparent disclosure about goodwill impairment tests conveys useful information to sell-side analysts about the parameters used in the complex and often opaque impairment testing process.

Frankfurt School of Finance & Managenent
ESSEC Business School

(2019). Disclosure Transparency and Disagreement Among Economic Agents: The Case of Goodwill Impairment. European Accounting Review. Ahead of Print.

12/10/2019

Forthcoming article now online: Joshua Coyne, Kevin H. Kim and Sangwan Kim investigate the role of the business press in creating and disseminating information around earnings announcements by examining different motivations of trading volume.

University of Memphis
UMass Boston

(2019). The Role of the Business Press in Creating and Disseminating Information around Earnings Announcements. European Accounting Review. Ahead of Print.

12/10/2019

Forthcoming article now online: James N. Cannon, Zhejia Ling, Qian Wang and Olena V. Watanabe offer evidence that disclosure of corporate social responsibility (CSR) in the 10-K provides information about firms’ competitive advantages..

Utah State University
Iowa State University

(2019). 10-K Disclosure of Corporate Social Responsibility and Firms’ Competitive Advantages. European Accounting Review. Ahead of Print.

12/10/2019

European Accounting Review, Volume 28, Issue 5, December 2019 is now available online on Taylor & Francis Online.

Frequency: Yearly ISSN: 0963-8180 eISSN: 1468-4497 https://www.tandfonline.com/doi/abs/10.1080/09638180.2018.1562950 Abstract Unrealized gains and losses on available-for-sale securities (AFSGL) are included in Other Comprehensive Income (OCI) and directly affect shareholders’ equity but are not i...

26/09/2019

Forthcoming article now online: Ruizhe Wang, Shan Zhou and Timothy Wang examine the significance of corporate governance mechanisms in explaining variations in the quality of integrated reports and the extent and quality of credibility-enhancing mechanisms for integrated reports.

University of Sydney Business School

(2019). Corporate Governance, Integrated Reporting and the Use of Credibility-enhancing Mechanisms on Integrated Reports. European Accounting Review. Ahead of Print.

20/09/2019

Forthcoming article now online: Gus De Franco, Florin P. Vasvari, Dushyantkumar Vyas and Regina Wittenberg-Moerman examine the economic determinants and consequences associated with the inclusion of covenants with similar levels of restrictiveness in bond contracts.

Tulane University
London Business School
Rotman School of Management, University of Toronto
USC Marshall School of Business

(2019). Similarity in the Restrictiveness of Bond Covenants. European Accounting Review. Ahead of Print.

12/08/2019

Forthcoming article now online: Tomas Hjelström, Juha-Pekka Kallunki, Henrik Nilsson and Milda Tylaite analyze executives’ (CEOs, CFOs, and Board Chairpersons) personal tax returns to investigate whether and how their personal tax behavior is associated with the tax avoidance of their firms.

Stockholm School of Economics
Oulun yliopisto - University of Oulu
Aalto University

(2019). Executives’ Personal Tax Behavior and Corporate Tax Avoidance Consistency. European Accounting Review. Ahead of Print.

05/08/2019

Forthcoming article now online: Menachem (Meni) Abudy and Efrat Shust exploit a unique natural experiment in which a regulator limited voluntary disclosure of oil and gas firms. They examine the implications of this disclosure rule on unexplained trading volume and market liquidity.

Bar-Ilan University
Open University of Israel

(2019). What Happens to Trading Volume When the Regulator Bans Voluntary Disclosure?. European Accounting Review. Ahead of Print.

31/07/2019

Forthcoming article now online: Pietro A. Bianchi, Nieves Carrera and Marco Trombetta examine whether social and human capital influence the compensation of individual auditors in the small audit firm market.

Florida International University
IE Business School

(2019). The Effects of Auditor Social and Human Capital on Auditor Compensation: Evidence from the Italian Small Audit Firm Market. European Accounting Review. Ahead of Print.

29/07/2019

Forthcoming article now online: Leonidas Doukakis, Dimitrios C. Ghicas, Georgia Siougle and Theodore Sougiannis investigate whether and how the information content of reported profitability and macroeconomic expectations changes when the state of the economy changes from non-crisis to crisis conditions.

HEC Lausanne
Athens University of Economics and Business - Οικονομικό Παν. Αθηνών
University of Illinois at Urbana-Champaign

(2019). The Informativeness of Micro and Macro Information During Economic Crisis and Non-Crisis Periods: Evidence from Europe. European Accounting Review. Ahead of Print.

29/07/2019

Forthcoming article now online: Martin Jacob and Harm H. Schütt, using a valuation framework, show that two dimensions of tax avoidance, uncertainty and the level of expected future tax rates, are jointly related to firm value and need to be expressed as a ratio.

WHU - Otto Beisheim School of Management
Tilburg University

(2019). Firm Valuation and the Uncertainty of Future Tax Avoidance. European Accounting Review. Ahead of Print.

28/07/2019

Forthcoming article now online: Cynthia Courtois and Yves Gendron investigate how the Association of Certified Fraud Examiners (ACFE) sought to gain legitimacy among its members as a group possessing expertise in the prevention and detection of fraud.

Université Laval

(2019). The Show Must go on! Legitimization Processes Surrounding Certified Fraud Examiners’ Claim to Expertise. European Accounting Review. Ahead of Print.

28/07/2019

Forthcoming article now online: Marie-Laure Vandenhaute, Kris Hardies and Diane Breesch analyze the elements associated with the compensation of audit partners in Belgium, and investigate how compensation schemes vary across firms of different sizes (Big 4, second-tier, and small audit firms).

VUBrussel
UAntwerpen

(2019). Professional and Commercial Incentives in Audit Firms: Evidence on Partner Compensation. European Accounting Review. Ahead of Print.

14/07/2019

Forthcoming article now online: Loïc Belze, François Larmande and Lorenz Schneider examine the reliability of option fair value estimates in the presence of transaction costs.

emlyon business school
HEC Paris

(2019). Transaction Costs, Option Prices, and Model Risk in Fair Value Accounting. European Accounting Review. Ahead of Print.

14/07/2019

European Accounting Review, Volume 28, Issue 4, September 2019 is now available online on Taylor & Francis Online.

Frequency: Yearly ISSN: 0963-8180 eISSN: 1468-4497 https://www.tandfonline.com/doi/abs/10.1080/09638180.2018.1504687 Abstract Subsequent to the first-ever Public Company Accounting Oversight Board (PCAOB) censure of a US Big 4 firm (Deloitte) in December 2007, there were two other PCAOB US Big 4 fir...

05/06/2019

Forthcoming article now online: Igor Filatotchev, Jonathan Jona and Gilad Livne, using a large sample of domestic and foreign IPOs in the US, investigate how threats of enforcement by the Securities and Exchange Commission (SEC) and private litigation influence earnings management in IPO prospectuses.

King's College London
WU (Wirtschaftsuniversität Wien)
Business and Economics at Melbourne
University of Exeter

(2019). Earnings Management in Domestic and Foreign IPOs in the United States: Do Home Country Institutions Matter?. European Accounting Review. Ahead of Print.

05/06/2019

Forthcoming article now online: Xaver Heinicke and Thomas W. Guenther contribute to management control research by investigating the mediating role of management controls (MCs) in the relationship between structural autonomy and both research and teaching performance in HE institutions and by comparing the perceptions of two major actors: heads of administration and academic deans.

TU Dresden

(2019). The Role of Management Controls in the Higher Education Sector: An Investigation of Different Perceptions. European Accounting Review. Ahead of Print.

30/05/2019

Forthcoming article now online: Kazunori Miwa investigates the interaction between firms' information acquisition decisions and disclosure of internally acquired information in a Cournot duopoly market under demand uncertainty.

Osaka University

(2019). Welfare Effects of Endogenous Information Acquisition and Disclosure in Duopoly Markets. European Accounting Review. Ahead of Print.

22/05/2019

European Accounting Review, Volume 28, Issue 3, July 2019 is now available online on Taylor & Francis Online.

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10/04/2019

Forthcoming article now online: Shimin Chen, Bingbing Hu, D**ghui Wu and Ziye Zhao find that, ceteris paribus, modified audit opinions (MAO) recipients underperform in the future and have a higher incidence of adverse outcomes such as misreporting and stock delisting, and the market reacts negatively to MAOs during the short window around MAO disclosure.

China Europe International Business School - CEIBS
Hong Kong Baptist University 香港浸會大學
The Chinese University of Hong Kong 香港中文大學 - CUHK
Shanghai University of Finance and Economics - SUFE

(2019). When Auditors Say ‘No,’ Does the Market Listen?. European Accounting Review. Ahead of Print.

10/04/2019

Forthcoming article now online: Itay K**a and Nahum Melumad argue that, in response to increased scrutiny and greater attention to accruals versus sales, firms become more likely to engage in accrual conversion (AC) cash management aimed at aligning cash and accruals with earnings and sales (e.g. by factoring of receivables).

Tel Aviv University | אוניברסיטת תל-אביב
Columbia Business School

(2019). Camouflaged Indicators of Earnings Management. European Accounting Review. Ahead of Print.

02/04/2019

European Accounting Review, Volume 28, Issue 2, May 2019 is now available online on Taylor & Francis Online.

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11/03/2019

Forthcoming article now online: Silvia Jordan and Martin Messner recall that accounting studies have analyzed rolling forecasts and similar dynamic approaches to planning as a way to improve the quality of planning. They complement this research by investigating an alternative (complementary) way to improve planning quality, i.e. the use of forecast accuracy indicators as a results control mechanism.

Universität Innsbruck

(2019). The Use of Forecast Accuracy Indicators to Improve Planning Quality: Insights from a Case Study. European Accounting Review. Ahead of Print.

20/02/2019

Forthcoming article now online: David Castillo-Merino, Josep Garcia-Blandon and Monica Martinez-Blasco examine the association between future NAS (non-audit services) fees and audit quality by distinguishing among tax, audit-related and other services.

IQS

(2019). Auditor Independence, Current and Future NAS Fees and Audit Quality: Were European Regulators Right?. European Accounting Review. Ahead of Print.

20/02/2019

Forthcoming article now online: Matthäus Tekathen offers new insights into what renders management accounting concepts (MACs) fluid.

Concordia University

(2019). Unpacking the Fluidity of Management Accounting Concepts: An Ethnographic Social Site Analysis of Enterprise Risk Management. European Accounting Review. Ahead of Print.

18/02/2019

European Accounting Review, Volume 28, Issue 1, March 2019 is now available online on Taylor & Francis Online.

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27/01/2019

Forthcoming article now online: Nigar Sultana, Harjinder Singh and Asheq Rahman investigate whether the experience of audit committee members is associated with audit quality.

Curtin University
AUT - Auckland University of Technology

(2019). Experience of Audit Committee Members and Audit Quality. European Accounting Review. Ahead of Print.

12/01/2019

Forthcoming article now online: Silke Rünger investigates the influence of taxation on ownership chains and specifically on the location decision for intermediate holding companies.

Karl-Franzens-Universität Graz

(2019). The Effect of Cross-Border Group Taxation on Ownership Chains. European Accounting Review. Ahead of Print.

09/01/2019

Forthcoming article now online: Romain Boulland, Gerald J. Lobo and Luc Paugam investigate whether unrealized gains and losses on available-for-sale securities (AFSGL), which are included in Other Comprehensive Income (OCI) and directly affect shareholders’ equity but are not included in earnings, help predict future earnings and whether analysts and investors incorporate the information conveyed by unrealized AFSGL in a timely manner.

ESSEC Business School
University of Houston
HEC Paris

(2019). Do Investors Pay Sufficient Attention to Banks’ Unrealized Gains and Losses on Available-for-sale Securities?. European Accounting Review. Ahead of Print.

26/12/2018

Forthcoming article now online: Hui D**g and Huai Zhang examine the effect of litigation risk on corporate voluntary disclosure using two quasi-natural experiments, which have substantial and opposing impacts on the litigation risk of firms headquartered in the Ninth Circuit.

Shanghai University of Finance and Economics - SUFE
Nanyang Technological University, Singapore

(2018). Litigation Risk and Corporate Voluntary Disclosure: Evidence from Two Quasi-Natural Experiments. European Accounting Review. Ahead of Print.

17/12/2018

Forthcoming article now online: Berend van der Kolk, Paula M.G. van Veen-Dirks and Henk J. ter Bogt examine the relations among various types of management control, intrinsic and extrinsic motivation, and performance in the public sector.

IE Business School
University of Groningen

(2018). The Impact of Management Control on Employee Motivation and Performance in the Public Sector. European Accounting Review. Ahead of Print.

08/12/2018

Forthcoming article now online: Ariela Caglio, Mara Cameran and Jane Klobas identify different images of accountants held by different groups of people and study how the different images come about.

Università Bocconi
Murdoch Uni
Università degli Studi di Bergamo

(2018). What is an Accountant? An Investigation of Images. European Accounting Review. Ahead of Print.

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11/11/2019

31/10/2019

31/10/2019

12/10/2019

12/10/2019

12/10/2019

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31/07/2019

29/07/2019

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