European Accounting Review

1992 - 2024

Current editor(s): Laurence van Lent

From Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 33, issue 5, 2024

Derivatives Disclosures and Stock Price Informativeness pp. 1579-1601

Wen-Hsin Chang and Wen-Hsin Hsu

Managing Expectations Through Budgetary Slack: Evidence from Project Financing pp. 1603-1638

Zahn Bozanic, Andrew Ferguson and Gabriel Pündrich

Big Baths Around Turnovers: What Happens if the Former CEO Stays on Board? pp. 1639-1666

Mario Daniele, Prajakta Desai, Claudia Imperatore and Angela Pettinicchio

The Consideration of Diversity in the Accounting Literature: A Systematic Literature Review pp. 1667-1691

Alessandro Ghio, Zeila Occhipinti and Roberto Verona

Environmental Disclosure and the Cost of Capital: Evidence from the Fukushima Nuclear Disaster pp. 1693-1721

Pietro Bonetti, Charles H. Cho and Giovanna Michelon

Economic Policy Uncertainty and Firms’ Non-GAAP Reporting pp. 1723-1746

Xia Chen, Xuejun Jiang, Louise Yi Lu and Yangxin Yu

Why Do Firms Issue Hybrid Bonds? pp. 1747-1785

Martin Bierey, Martin Schmidt and Mateusz Tokarski

Disclosure Regulation and Price Informativeness: Evidence from Industry-Information Disclosure Guidelines in China pp. 1787-1812

Chong Gao, Meng Lyu and Xin Zhang

Regional Social Capital and Non-GAAP Earnings Disclosure pp. 1813-1839

Mohammad Hendijani Zadeh

Uniform Standards, Information Quality, and Capital Flows pp. 1841-1866

Lin Nan and Chao Tang

Linking Performance Measures and Feedback: Self-Regulation for Creativity pp. 1867-1894

Ranjith Appuhami

Media Co-Coverage and Overreaction in Cross-Industry Information Transfers pp. 1895-1921

Jingjing Xia and Rengong Zhang

Does Board Independence Influence Annual Report Readability? pp. 1923-1950

Dewan Rahman and Muhammad Kabir

Compensation Shifting from Salary to Dividends pp. 1951-1980

Jeppe Christoffersen, Thomas Plenborg and Morten Seitz

Audit Market Measures in Audit Pricing Studies: The Issue of Mechanical Correlation pp. 1981-2013

Marek Kacer, Alan Duboisée De Ricquebourg, Michael J. Peel and Nicholas Wilson

Volume 33, issue 4, 2024

What is Blockchain Accounting? A Critical Examination in Relation to Organizing, Governance, and Trust pp. 1139-1164

Dane Pflueger, Martin Kornberger and Jan Mouritsen

Product Market Effects of Customer Referencing pp. 1165-1196

Tuck Siong Chung, Xiaoli Jia, Jiao Jing, Jeffrey Ng and Janus Jian Zhang

Reputable Inside Directors and Internal Control Effectiveness pp. 1197-1226

Zhijun Lin, Byron Y. Song and Zhimin Tian

Financial Constraints, Auditing, and External Financing pp. 1227-1256

Ahmet C. Kurt, Mary J. Becker, Rani Hoitash and Udi Hoitash

Fit Between Regulatory Focus and Goal Pursuit Strategies on Auditors’ Professional Skepticism pp. 1257-1280

Prabashi Dharmasiri and Soon-Yeow Phang

Experience of a Job Loss and Analysts’ Subsequent Performance pp. 1281-1313

Thi Mai Lan Nguyen, Chee Seng Cheong, Cameron Truong and Ralf Zurbruegg

Using Public Inquiries as a Data Source for Accounting Research: A Systematic Review pp. 1315-1341

Gillian McAllister, Nicole C. Sutton, David A. Brown, Deborah Parker, Rachael Lewis, Olivia Rawlings-Way, Jiali Lin and Bronwen Harrison

Accounting, Calculative Infrastructures and Commensuration Work pp. 1343-1368

Fredrik Svärdsten and Sven Modell

Audit-Firm Profitability: Determinants and Implications for Audit Outcomes pp. 1369-1396

Jeff Zeyun Chen, Anastasios Elemes, Ole-Kristian Hope and Aaron S. Yoon

CFO Characteristics and Real Earnings Management pp. 1397-1430

Domenico Campa, Gianluca Ginesti and Alessandra Allini

Tax Planning Through Advanced Tax Rulings – An Exploratory Analysis Using the Luxembourg Tax Leaks pp. 1431-1465

Oliver Zhen Li, Stephen J. Lusch and Frank Murphy

Understanding Multiple Accountability Logics Within Corporate Governance Policy Discourse: Resistance, Compromise, or Selective Coupling? pp. 1467-1496

Maryam Safari and Lee D. Parker

Deviations from the Mandatory Adoption of IFRS in Europe? Why Non-Adoption Does Not Mean Non-Compliance pp. 1497-1519

Christopher Nobes and Christian Stadler

Stakeholder Focus or Strategy Focus? An Eye-Tracker Study on the Effect of Presentation Format on Nonprofessional Investors’ Information Processing Patterns pp. 1521-1548

John Chi Wa Ko, Mandy M. Cheng and Wendy J. Green

The Real Consequences of Classification Shifting: Evidence from the Efficiency of Corporate Investment pp. 1549-1577

Seraina Anagnostopoulou and Kamran T. Malikov

Volume 33, issue 3, 2024

Do women mind the non-GAAP? Board gender diversity and non-GAAP disclosure quality pp. 713-739

Dinithi Ranasinghe, Luisa A. Unda and Sue Wright

Language Similarity and M&A Transactions pp. 741-770

Xiaofei Pan and Jin Zhang

When Investors Can Talk to Firms, Is It a Meaningful Conversation? Evidence from Investor Postings on Interactive Platforms pp. 771-795

Shijun Guo, Xin Yu and Robert Faff

Firm Strategy and CEO−VP Pay Differentials in Equity Compensation pp. 797-823

Margaret A. Abernethy, Yunhe Dong, Yu Flora Kuang, Bo Qin and Xing Yang

Does Disaster Risk Relate to Banks’ Loan Loss Provisions? pp. 825-854

Lorenzo Dal Maso, Kiridaran Kanagaretnam, Gerald J. Lobo and Francesco Mazzi

Cost Stickiness and Stock Price Delay pp. 855-879

Nishant Agarwal

Optimal Revision Rules of Cost-Based Transfer Prices in a Multi-Period Production Setting pp. 881-900

Markus Brunner and Peter Schäfer

Product Recalls and Audit Production pp. 901-928

Kevin H. Kim, Jonathan Nash and Jonghan Park

Enterprise Resource Planning System Usage and Stock Price Crash Risk pp. 929-963

Feng Cao, Jian Sun, Rongli Yuan and Hong Zou

Passive Investors and Audit Quality: Evidence from the U.S pp. 965-993

Ting Dong, Florian Eugster and Antonio B. Vazquez

The Effect of Geographic Diversity on Managerial Earnings Forecasts pp. 995-1024

Bright Gershion Godigbe, Jared Jennings, Hojun Seo and Lloyd Tanlu

Family Ownership and Impression Management: An Integrated Approach pp. 1025-1050

Saverio Bozzolan, Claudia Imperatore and Marco Mattei

Accruals Quality, Shocks to Macro-uncertainty, and Investor Response to Earnings News pp. 1051-1074

Carlo D’Augusta and Annalisa Prencipe

Do Auditors Respond to Clients’ Climate Change-related External Risks? Evidence from Audit Fees pp. 1075-1103

Sven Hartlieb and Brigitte Eierle

Public Audit Oversight and Audit Pricing: Evidence from the EU pp. 1105-1137

Annita Florou and Shuai Yuan

Volume 33, issue 2, 2024

Investor Reactions to Crypto Token Regulation pp. 367-397

Jeroen Koenraadt and Edith Leung

Nonfinancial Corporate Social Responsibility Reporting and Firm Value: International Evidence on the Role of Financial Analysts pp. 399-434

Albert Tsang, Kun Tracy Wang, Yue Wu and Jeff Lee

Time is (Not) Money: Incentive Effects of Granting Leisure Time pp. 435-459

Timo Vogelsang

Disclosure Committees: Implications for Disclosure Quality and Timeliness pp. 461-487

Cristina Bailey, Jonathan Nash and Le (Emily) Xu

Female Directors in Play Keep Short-Sellers Away pp. 489-518

Anisur Rahman and Nilesh B. Sah

The Information-Leveling Role of Management Forecast Consistency in Facilitating Investment Efficiency pp. 519-543

Chen-Lung Chin, Peng-Chia Chiu, Timothy Haight and Po-Hsiang Yu

Information Sharing between Tax and Statutory Auditors: Implications for Tax Audit Efficiency pp. 545-568

Kay Blaufus, Jens Robert Schöndube and Stefan Wielenberg

Higher-Order Beliefs, Market-Based Incentives, and Information Quality pp. 569-587

Hui Chen and Alexander Wenning

Green Finance Policy, Financial Risk, and Audit Quality: Evidence from China pp. 589-615

Yunlin Tian and Xiaofei Pan

Gender Salary Gap in the Auditing Profession: Trend and Explanations pp. 617-645

Ting Dong

The Boss Behind the Scenes: Nonfamily Leadership and Earnings Management pp. 647-675

Fuxiu Jiang, Xinni Cai and Xiaojia Zheng

Takeover Vulnerability and Pre-Emptive Earnings Management pp. 677-711

Abongeh A. Tunyi, Junhong Yang, Henry Agyei-Boapeah and Michael Machokoto

Volume 33, issue 1, 2024

Letter from the Incoming Editors of the European Accounting Review pp. 1-13

Amir Amel-Zadeh and Matias Laine

Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies? pp. 15-47

Michael D. Kimbrough, Xu (Frank) Wang, Sijing Wei and Jiarui (Iris) Zhang

Abnormal CSR and Financial Performance pp. 49-75

Kerstin Lopatta, Felix Canitz and Sebastian Andreas Tideman

An Experimental Study of Endogenous Discretionary Controls on Employee Effort pp. 77-103

Jeremy D. Douthit, Jing Liu, Steven T. Schwartz and Richard A. Young

How do Managers use Management Control Systems in Response to Shareholder Activism? pp. 105-132

Marcielle Anzilago, Jacobo Gomez-Conde and Rogerio J. Lunkes

Auditors' Incentives and Audit Quality: Non-Audit Services versus Contingent Audit Fees pp. 133-169

Lucas Mahieux

Does Client Acquisition Impair the Objectivity of Engagement Partners and Engagement Quality Review Partners? pp. 171-190

Ian Chan, Rong-Ruey Duh and Hun-Tong Tan

Understanding How the Effects of Conditional Conservatism Measurement Bias Vary with the Research Context pp. 191-222

Mostafa Harakeh, Edward Lee and Martin Walker

Common Ownership and Analyst Forecasts pp. 223-249

Qiang Cheng, Shuqing Luo and Jinping Zhang

The Role of Management Controls in New Product Development: Codifying a Collective Source of Creativity pp. 251-277

Erik Strauss, Stefanie Malz and Jürgen Weber

The Content of Tweets and the Usefulness of YouTube and Instagram in Corporate Communication pp. 279-311

Pawel Bilinski

Do Good Intentions Pay Off? Employee Responses to Well-Intended Actions with Risky Outcomes pp. 313-334

Andreas Ostermaier and Peter Schäfer

Why Global Accounting Standards Diffuse? An Analysis from the Lenses of Actor-Network Theory pp. 335-365

Ana Caria and Delfina Gomes