Printed from https://ideas.repec.org/s/taf/euract.html
Content
January 2025, Volume 34, Issue 1
- 1-29 Corporate Social Responsibility and Profit Shifting
by Iftekhar Hasan & Panagiotis Karavitis & Pantelis Kazakis & Woon Sau Leung - 31-55 Do Birds of a Feather Flock Together? The Joint Effects of Manager and Subordinate Narcissism on Performance Evaluation
by Miriam K. Maske & Matthias Sohn - 57-88 Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures
by Luminita Enache & Paul A. Griffin & Rucsandra Moldovan - 89-122 The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment
by Tobias Bornemann & Anna-Lena Moosmann & Zoltán Novotny-Farkas - 123-151 Grabbing Investor Attention with Limited Resources: A Study of Small Cap Firms’ Communication Channels
by Romain Boulland & Andrei Filip & Alessandro Ghio & Luc Paugam - 153-185 Credibility Signals from Soft Information: Evidence from Investor Reactions to Tone in Earnings Conference Calls
by Jan C. Hennig & Sebastian Firk & Michael Wolff - 187-216 Clawback Adoptions and Management Earnings Forecasts
by Simon Yu Kit Fung & K. K. Raman & Lili Sun & Li Xu - 217-250 Work from Home Suitability and Credit Risk Assessment
by Harvey Nguyen & Mia Hang Pham & Cameron Truong - 251-277 The Role of Accounting Quality During Mutual Fund Fire Sales
by Facundo Mercado & Silvina Rubio & Mariano Scapin - 279-305 Political Corruption and Accounting Conservatism
by Lingmin Xie & Jeong-Bon Kim & Tao Yuan - 307-337 Family Ownership Influence on Cost Elasticity
by Gianfranco Siciliano & Dan Weiss - 339-366 Economists’ Political Donations and GDP Forecast Accuracy
by Andrea Bafundi & Claudia Imperatore - 367-395 Accounting Bias and Debt Contracting
by Tong Lu & Ziyun Yang & Lanyi Yan Zhang - 397-426 The Spillover of U.S. Regulatory Oversight to Foreign Markets: Evidence from the Effect of PCAOB International Inspections on Executive Compensations
by Chang He & Lixin (Nancy) Su & Zheng Wang & Xindong (Kevin) Zhu - 427-452 Business Group Analysts
by Yi Dong & Chenkai Ni & Fei Qiao & Chunqiu Zhang
October 2024, Volume 33, Issue 5
- 1579-1601 Derivatives Disclosures and Stock Price Informativeness
by Wen-Hsin Chang & Wen-Hsin Hsu - 1603-1638 Managing Expectations Through Budgetary Slack: Evidence from Project Financing
by Zahn Bozanic & Andrew Ferguson & Gabriel Pündrich - 1639-1666 Big Baths Around Turnovers: What Happens if the Former CEO Stays on Board?
by Mario Daniele & Prajakta Desai & Claudia Imperatore & Angela Pettinicchio - 1667-1691 The Consideration of Diversity in the Accounting Literature: A Systematic Literature Review
by Alessandro Ghio & Zeila Occhipinti & Roberto Verona - 1693-1721 Environmental Disclosure and the Cost of Capital: Evidence from the Fukushima Nuclear Disaster
by Pietro Bonetti & Charles H. Cho & Giovanna Michelon - 1723-1746 Economic Policy Uncertainty and Firms’ Non-GAAP Reporting
by Xia Chen & Xuejun Jiang & Louise Yi Lu & Yangxin Yu - 1747-1785 Why Do Firms Issue Hybrid Bonds?
by Martin Bierey & Martin Schmidt & Mateusz Tokarski - 1787-1812 Disclosure Regulation and Price Informativeness: Evidence from Industry-Information Disclosure Guidelines in China
by Chong Gao & Meng Lyu & Xin Zhang - 1813-1839 Regional Social Capital and Non-GAAP Earnings Disclosure
by Mohammad Hendijani Zadeh - 1841-1866 Uniform Standards, Information Quality, and Capital Flows
by Lin Nan & Chao Tang - 1867-1894 Linking Performance Measures and Feedback: Self-Regulation for Creativity
by Ranjith Appuhami - 1895-1921 Media Co-Coverage and Overreaction in Cross-Industry Information Transfers
by Jingjing Xia & Rengong Zhang - 1923-1950 Does Board Independence Influence Annual Report Readability?
by Dewan Rahman & Muhammad Kabir - 1951-1980 Compensation Shifting from Salary to Dividends
by Jeppe Christoffersen & Thomas Plenborg & Morten Seitz - 1981-2013 Audit Market Measures in Audit Pricing Studies: The Issue of Mechanical Correlation
by Marek Kacer & Alan Duboisée De Ricquebourg & Michael J. Peel & Nicholas Wilson
August 2024, Volume 33, Issue 4
- 1139-1164 What is Blockchain Accounting? A Critical Examination in Relation to Organizing, Governance, and Trust
by Dane Pflueger & Martin Kornberger & Jan Mouritsen - 1165-1196 Product Market Effects of Customer Referencing
by Tuck Siong Chung & Xiaoli Jia & Jiao Jing & Jeffrey Ng & Janus Jian Zhang - 1197-1226 Reputable Inside Directors and Internal Control Effectiveness
by Zhijun Lin & Byron Y. Song & Zhimin Tian - 1227-1256 Financial Constraints, Auditing, and External Financing
by Ahmet C. Kurt & Mary J. Becker & Rani Hoitash & Udi Hoitash - 1257-1280 Fit Between Regulatory Focus and Goal Pursuit Strategies on Auditors’ Professional Skepticism
by Prabashi Dharmasiri & Soon-Yeow Phang - 1281-1313 Experience of a Job Loss and Analysts’ Subsequent Performance
by Thi Mai Lan Nguyen & Chee Seng Cheong & Cameron Truong & Ralf Zurbruegg - 1315-1341 Using Public Inquiries as a Data Source for Accounting Research: A Systematic Review
by Gillian McAllister & Nicole C. Sutton & David A. Brown & Deborah Parker & Rachael Lewis & Olivia Rawlings-Way & Jiali Lin & Bronwen Harrison - 1343-1368 Accounting, Calculative Infrastructures and Commensuration Work
by Fredrik Svärdsten & Sven Modell - 1369-1396 Audit-Firm Profitability: Determinants and Implications for Audit Outcomes
by Jeff Zeyun Chen & Anastasios Elemes & Ole-Kristian Hope & Aaron S. Yoon - 1397-1430 CFO Characteristics and Real Earnings Management
by Domenico Campa & Gianluca Ginesti & Alessandra Allini - 1431-1465 Tax Planning Through Advanced Tax Rulings – An Exploratory Analysis Using the Luxembourg Tax Leaks
by Oliver Zhen Li & Stephen J. Lusch & Frank Murphy - 1467-1496 Understanding Multiple Accountability Logics Within Corporate Governance Policy Discourse: Resistance, Compromise, or Selective Coupling?
by Maryam Safari & Lee D. Parker - 1497-1519 Deviations from the Mandatory Adoption of IFRS in Europe? Why Non-Adoption Does Not Mean Non-Compliance
by Christopher Nobes & Christian Stadler - 1521-1548 Stakeholder Focus or Strategy Focus? An Eye-Tracker Study on the Effect of Presentation Format on Nonprofessional Investors’ Information Processing Patterns
by John Chi Wa Ko & Mandy M. Cheng & Wendy J. Green - 1549-1577 The Real Consequences of Classification Shifting: Evidence from the Efficiency of Corporate Investment
by Seraina C. Anagnostopoulou & Kamran T. Malikov
May 2024, Volume 33, Issue 3
- 713-739 Do women mind the non-GAAP? Board gender diversity and non-GAAP disclosure quality
by Dinithi Ranasinghe & Luisa A. Unda & Sue Wright - 741-770 Language Similarity and M&A Transactions
by Xiaofei Pan & Jin Zhang - 771-795 When Investors Can Talk to Firms, Is It a Meaningful Conversation? Evidence from Investor Postings on Interactive Platforms
by Shijun Guo & Xin Yu & Robert Faff - 797-823 Firm Strategy and CEO−VP Pay Differentials in Equity Compensation
by Margaret A. Abernethy & Yunhe Dong & Yu Flora Kuang & Bo Qin & Xing Yang - 825-854 Does Disaster Risk Relate to Banks’ Loan Loss Provisions?
by Lorenzo Dal Maso & Kiridaran Kanagaretnam & Gerald J. Lobo & Francesco Mazzi - 855-879 Cost Stickiness and Stock Price Delay
by Nishant Agarwal - 881-900 Optimal Revision Rules of Cost-Based Transfer Prices in a Multi-Period Production Setting
by Markus Brunner & Peter Schäfer - 901-928 Product Recalls and Audit Production
by Kevin H. Kim & Jonathan Nash & Jonghan Park - 929-963 Enterprise Resource Planning System Usage and Stock Price Crash Risk
by Feng Cao & Jian Sun & Rongli Yuan & Hong Zou - 965-993 Passive Investors and Audit Quality: Evidence from the U.S
by Ting Dong & Florian Eugster & Antonio B. Vazquez - 995-1024 The Effect of Geographic Diversity on Managerial Earnings Forecasts
by Bright Gershion Godigbe & Jared Jennings & Hojun Seo & Lloyd Tanlu - 1025-1050 Family Ownership and Impression Management: An Integrated Approach
by Saverio Bozzolan & Claudia Imperatore & Marco Mattei - 1051-1074 Accruals Quality, Shocks to Macro-uncertainty, and Investor Response to Earnings News
by Carlo D’Augusta & Annalisa Prencipe - 1075-1103 Do Auditors Respond to Clients’ Climate Change-related External Risks? Evidence from Audit Fees
by Sven Hartlieb & Brigitte Eierle - 1105-1137 Public Audit Oversight and Audit Pricing: Evidence from the EU
by Annita Florou & Shuai Yuan
March 2024, Volume 33, Issue 2
- 367-397 Investor Reactions to Crypto Token Regulation
by Jeroen Koenraadt & Edith Leung - 399-434 Nonfinancial Corporate Social Responsibility Reporting and Firm Value: International Evidence on the Role of Financial Analysts
by Albert Tsang & Kun Tracy Wang & Yue Wu & Jeff Lee - 435-459 Time is (Not) Money: Incentive Effects of Granting Leisure Time
by Timo Vogelsang - 461-487 Disclosure Committees: Implications for Disclosure Quality and Timeliness
by Cristina Bailey & Jonathan Nash & Le (Emily) Xu - 489-518 Female Directors in Play Keep Short-Sellers Away
by Anisur Rahman & Nilesh B. Sah - 519-543 The Information-Leveling Role of Management Forecast Consistency in Facilitating Investment Efficiency
by Chen-Lung Chin & Peng-Chia Chiu & Timothy Haight & Po-Hsiang Yu - 545-568 Information Sharing between Tax and Statutory Auditors: Implications for Tax Audit Efficiency
by Kay Blaufus & Jens Robert Schöndube & Stefan Wielenberg - 569-587 Higher-Order Beliefs, Market-Based Incentives, and Information Quality
by Hui Chen & Alexander Wenning - 589-615 Green Finance Policy, Financial Risk, and Audit Quality: Evidence from China
by Yunlin Tian & Xiaofei Pan - 617-645 Gender Salary Gap in the Auditing Profession: Trend and Explanations
by Ting Dong - 647-675 The Boss Behind the Scenes: Nonfamily Leadership and Earnings Management
by Fuxiu Jiang & Xinni Cai & Xiaojia Zheng - 677-711 Takeover Vulnerability and Pre-Emptive Earnings Management
by Abongeh A. Tunyi & Junhong Yang & Henry Agyei-Boapeah & Michael Machokoto
January 2024, Volume 33, Issue 1
- 1-13 Letter from the Incoming Editors of the European Accounting Review
by Amir Amel-Zadeh & Matias Laine - 15-47 Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies?
by Michael D. Kimbrough & Xu (Frank) Wang & Sijing Wei & Jiarui (Iris) Zhang - 49-75 Abnormal CSR and Financial Performance
by Kerstin Lopatta & Felix Canitz & Sebastian Andreas Tideman - 77-103 An Experimental Study of Endogenous Discretionary Controls on Employee Effort
by Jeremy D. Douthit & Jing Liu & Steven T. Schwartz & Richard A. Young - 105-132 How do Managers use Management Control Systems in Response to Shareholder Activism?
by Marcielle Anzilago & Jacobo Gomez-Conde & Rogerio J. Lunkes - 133-169 Auditors' Incentives and Audit Quality: Non-Audit Services versus Contingent Audit Fees
by Lucas Mahieux - 171-190 Does Client Acquisition Impair the Objectivity of Engagement Partners and Engagement Quality Review Partners?
by Ian Chan & Rong-Ruey Duh & Hun-Tong Tan - 191-222 Understanding How the Effects of Conditional Conservatism Measurement Bias Vary with the Research Context
by Mostafa Harakeh & Edward Lee & Martin Walker - 223-249 Common Ownership and Analyst Forecasts
by Qiang Cheng & Shuqing Luo & Jinping Zhang - 251-277 The Role of Management Controls in New Product Development: Codifying a Collective Source of Creativity
by Erik Strauss & Stefanie Malz & Jürgen Weber - 279-311 The Content of Tweets and the Usefulness of YouTube and Instagram in Corporate Communication
by Pawel Bilinski - 313-334 Do Good Intentions Pay Off? Employee Responses to Well-Intended Actions with Risky Outcomes
by Andreas Ostermaier & Peter Schäfer - 335-365 Why Global Accounting Standards Diffuse? An Analysis from the Lenses of Actor-Network Theory
by Ana Caria & Delfina Gomes
October 2023, Volume 32, Issue 5
- 1053-1083 Dissemination of Accounting Research
by Beatriz García Osma & Araceli Mora & Jochen Pierk - 1085-1106 Mobilizing Text As Data
by Jihun Bae & Chung Yu Hung & Laurence van Lent - 1107-1128 Environmental Accounting in the European Accounting Review: A Reflection
by Jan Bebbington & Matias Laine & Carlos Larrinaga & Giovanna Michelon - 1129-1156 Management Accounting and Strategy – A Review and Reflections on Future Research
by Salvador Carmona & Mahmoud Ezzamel - 1157-1184 How Does the Deferral of a Distortive Tax Affect Overproduction and Asset Allocation?
by Kay Blaufus & Nadja Fochmann & Jochen Hundsdoerfer & Michael Milde - 1185-1215 The Power of Words: An Empirical Analysis of the Communicative Value of Extended Auditor Reports
by Andreas Seebeck & Devrimi Kaya - 1217-1245 Non-accountants and Accounting: On the Emancipatory Mobilization of Accounting by Sustainability Managers
by Michelle Rodrigue & Claire-France Picard - 1247-1271 Moving from Accounting for People to Accounting with People: A Critical Analysis of the Literature and Avenues for Research
by Corinne Bessieux-Ollier & Emmanuelle Nègre & Marie-Anne Verdier - 1273-1306 Multiple Directorships and Audit Committee Effectiveness: Evidence from Effort Allocation
by Xinming Liu & Gerald J. Lobo & Hung-Chao Yu & Zhen Zheng - 1307-1339 Learning from Masters: Engagement Partners’ Co-Signing Relationships with Non-Engagement Industry Specialist Partners and Audit Quality
by Ting-Chiao Huang & Yi-Hung Lin & Chia-Hui Chen & Stephanie Hairston
August 2023, Volume 32, Issue 4
- 779-807 Qualitative Disclosure and Credit Analysts’ Soft Rating Adjustments
by Zahn Bozanic & Pepa Kraft & Andrea Tillet - 809-839 Corporate Governance and Profit Shifting: The Role of the Audit Committee
by Fotis Delis & Manthos D. Delis & Panagiotis I. Karavitis & Kenneth J. Klassen - 841-873 Audit Quality: An Analysis of Audit Partner Cultural Proximity to Client Executives
by Anh Viet Pham & Mia Hang Pham & Cameron Truong - 875-902 Assembling Homo Qualitus: Accounting for Quality in the UK National Health Service
by Dane Pflueger & Kirstine Zinck Pedersen - 903-933 Doing Safe by Doing Good: Non-Financial Reporting and the Risk Effects of Corporate Social Responsibility
by Christina E. Bannier & Yannik Bofinger & Björn Rock - 935-964 CEO Pay Gaps and Bank Risk-Taking
by Shams Pathan & Mamiza Haq & Jacob Morgan - 965-994 Evidence on the Effects of an Audit Quality Bonus
by Herman van Brenk & Barbara Majoor - 995-1023 Involvement in Offshore Financial Centers and Audit Fees: Evidence from U.S. Multinational Firms
by Wenxia Ge & Jeong-Bon Kim & Tiemei Li & Sanjian William Zhang - 1025-1052 Institutionally Sustaining or Abandoning Mandatory Joint Audits: The Contrasting Cases of France and Denmark
by Fatma Jemaa & Kim Klarskov Jeppesen & Nadia M’hirsi
May 2023, Volume 32, Issue 3
- 547-576 Innovative Data – Use-cases in Management Accounting Research and Practice
by Matthias D. Mahlendorf & Melissa A. Martin & David Smith - 577-605 Can Technology-Enabled Advanced Monitoring Systems Influence Individual Performance and Team Dynamics?
by Margaret Abernethy & Kevin Chin & Sujay Nair & Naomi Soderstrom - 607-636 Machine Learning in Management Accounting Research: Literature Review and Pathways for the Future
by Mikko Ranta & Mika Ylinen & Marko Järvenpää - 637-662 Advice Utilization From Predictive Analytics Tools: The Trend is Your Friend
by Dennis D. Fehrenbacher & Alessandro Ghio & Martin Weisner - 663-691 A Modified Ohlson (1995) Model and Its Applications
by Pengguo Wang - 693-716 Accounting in Identity Regulation: Producing the Appropriate Worker
by Juhani Vaivio & Marko Järvenpää & Antti Rautiainen - 717-744 ‘Looking for Something that Isn’t There’: A Case Study of an Early Attempt at ESG Integration in Investment Decision Making
by Anna Young-Ferris & John Roberts - 745-778 Political Institutions and Cost Stickiness: International Evidence
by Nan-Ting Kuo & Cheng-Few Lee
March 2023, Volume 32, Issue 2
- 239-273 The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity
by Thomas Hoppe & Deborah Schanz & Susann Sturm & Caren Sureth-Sloane - 275-309 International Earnings Announcements: Tone, Forward-looking Statements, and Informativeness
by Elaine Henry & James Thewissen & Wouter Torsin - 311-343 Impression Management in Public Sector Audit Proposals: Language and Fees
by Yu-Tzu Chang & Dan N. Stone - 345-377 Budgeting in Public Organizations: The Influence of Managerial and Political Aspects
by Carmen Aranda & Javier Arellano & Antonio Dávila - 379-414 Analyst Revenue Forecasts and Firm Revenue Misstatements
by Ting-Chiao Huang & Stephanie Hairston - 415-446 Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research
by Amir Amel-Zadeh & Martin Glaum & Thorsten Sellhorn - 447-480 David versus Goliath: The Relation between Auditor Size and Audit Quality for U.K. Private Firms
by Jeff Zeyun Chen & Anastasios Elemes & Gerald J. Lobo - 481-511 Consumer Sentiment, Managerial Expectations and Resource Adjustment Decisions
by Sven Hartlieb - 513-546 Does Longer Duration of Executive Compensation Foster Investment Efficiency?
by Matthias Regier
January 2023, Volume 32, Issue 1
- 1-28 Are Shareholders Willing to Pay for Financial, Social and Environmental Disclosure? A Choice-based Experiment
by Charl De Villiers & Charles H. Cho & Michael J. Turner & Riccardo Scarpa - 29-54 Are Foreign Donors Good Monitors?
by Hsihui Chang & Erica E. Harris & Shushu Jiang & Zhiming Ma - 55-84 Estimating and Imputing Missing Tax Loss Carryforward Data to Reduce Measurement Error
by Malte M. Max & Jacco L. Wielhouwer & Eelke Wiersma - 85-112 Financial Statement Comparability and Corporate Tax Strategy
by Hyun A. Hong & Ji Woo Ryou & Anup Srivastava - 113-139 Growth Opportunities, Information Asymmetry, and Dividend Payout: Evidence from Mandatory IFRS Adoption
by Nishant Agarwal & Arkaja Chakraverty - 141-167 Can Sell-side Analysts Compete Using Public Information? Analysts as Frame-makers Revisited
by Johan Graaf - 169-196 Do Foreign Cash Holdings Generate Uncertainty for Analysts?
by Michele Fabrizi & Elisabetta Ipino & Michel Magnan & Antonio Parbonetti - 197-216 The Effect of Tax Authority Enforcement on Earnings Informativeness
by Le Zhao - 217-238 Does Corporate Citizenship Influence Auditors’ Perceptions of the Credibility of Management in Relation to Financial Reports?
by Sarini Azizan & Greg Shailer
October 2022, Volume 31, Issue 5
- 1059-1088 Does Practitioner Research Help Auditors to Provide Higher Audit Quality and Improve their Reputation?
by Benedikt Downar & Jürgen Ernstberger & Christopher Koch & Martin Prott - 1089-1118 SEC Compensation-related Comment Letters and Excess CEO Compensation
by Weixiao Wang & Lijuan Zhang & Mark Wilson & Tejshree Kala - 1119-1148 When do Governments ‘Go Dark'? Evidence on Governments’ Disclosure Choices in Periods of Uncertainty
by Claudio Columbano & Marco Trombetta - 1149-1174 How Do Non-Performing Loans Evolve Along the Economic Cycle? The Role of Macroeconomic Conditions and Legal Efficiency
by Jannis Bischof & Nicolas Rudolf & Wilhelm Schmundt - 1175-1205 The Impact of an IFRS for SMEs-Based Standard on Financial Reporting Properties and Cost of Debt Financing: Evidence from Swedish Private Firms
by Niclas Hellman & Henrik Nilsson & Milda Tylaite & Derya Vural - 1207-1232 Save Money to Lose Money? Implications of Opting Out of a Voluntary Audit Review for a Firm’s Cost of Debt
by Vlad-Andrei Porumb & Yasemin Zengin-Karaibrahimoglu & Shuo Wang & Gerald J. Lobo - 1233-1261 The Value Relevance of Corporate Investment in Carbon Abatement: The Influence of National Climate Policy
by Rong He & Le Luo & Abul Shamsuddin & Qingliang Tang - 1263-1297 Corporate Derivatives Usage, Information Environment, and Stock Price Crash Risk
by Jeong-Bon Kim & Yi Si & Chongwu Xia & Lei Zhang - 1299-1336 The Sheep Watching the Shepherd: Employee Representation on the Board and Earnings Quality
by Conny Overland & Niuosha Samani
August 2022, Volume 31, Issue 4
- 787-818 Auditor University Education: Does it Matter?
by Jenny Chu & Annita Florou & Peter F. Pope - 819-842 A Theory of ‘Why and How’ Audit Firms Choose to Specialize
by Esther Gal-Or & Ronen Gal-Or - 843-875 From Governing to Managing: Exploring Modes of Control in Private Equity Relationships
by David S. Bedford & Angelo Ditillo - 877-903 Exploring the Role of Metaphors in Social-Identity Construction: The Case of the German Controller
by Lukas Goretzki & Lukas Löhlein & Utz Schäffer & Alexander Schmidt & Erik Strauss - 905-936 Customer Concentration and Earnings Management: Evidence from the Sarbanes–Oxley Act
by Ryoonhee Kim & Weiqing Luo - 937-971 An Empirical Investigation of U.K. Environmental Targets Disclosure: The Role of Environmental Governance and Performance
by Tantawy Moussa & Amr Kotb & Akrum Helfaya - 973-1002 Board Monitoring and Advising in Dynamic Agency
by Svetlana Katolnik & Sandra K. Kronenberger & Jens Robert Schöndube - 1003-1027 The Effects of Transparency and Voice on Managerial Decisions and Employee Effort in Hierarchical Organizations
by Xi (Jason) Kuang & Ziyang Li & Di Yang - 1029-1057 Management Accounting Research on Africa
by Sinclear R. Ndemewah & Martin R. W. Hiebl
May 2022, Volume 31, Issue 3
- 543-573 How Auditors’ Approach to Client Inquiry May Affect Skeptical Judgment: A Mixed-method Examination of Client Inquiry and Note Taking
by Jeremy M. Vinson & Jesse C. Robertson & Mary B. Curtis - 575-602 Foreign Ownership and Audit Fees in European Listed Firms
by Paul Pronobis & Jonas Schaeuble - 603-627 Making Intensity of Efforts the Same: Commensuration Work in Target-setting Practices
by Yves Habran & Jan Mouritsen - 629-661 The Effect of Institutional Ownership on the Timing of Earnings Announcements: Evidence from the Russell Index Inclusion
by Silver Chung - 663-700 Organizational Memory and Bank Accounting Conservatism
by Justin Yiqiang Jin & Yi Liu & S. M. Khalid Nainar - 701-728 Cyber-Security Incidents and Audit Quality
by Pierangelo Rosati & Fabian Gogolin & Theo Lynn - 729-760 Big 4 Office Political Connections and Client Restatements
by Anastasios Elemes & Jeff Zeyun Chen - 761-785 Employee Cash Profit-Sharing and Earnings Management
by Dongmin Kong & Ni Qin & Wei Yang & Jian Zhang
March 2022, Volume 31, Issue 2
- 311-343 Earnings Management to Avoid Debt Covenant Violations and Future Performance
by Scott D. Dyreng & Stephen A. Hillegeist & Fernando Penalva - 345-376 PCAOB Inspections and Audit Fees: An Analysis of Inspection Rounds of Small Audit Firms
by Ann Vanstraelen & Lei Zou - 377-407 Cascading Control Changes, Incoherence, and Dialogue: Insights from a Longitudinal Case Study
by Thomas Toldbod & Berend van der Kolk - 409-447 The Effect of Strategy on the Asymmetric Cost Behavior of SG&A Expenses
by Apostolos Ballas & Vasilios-Christos Naoum & Orestes Vlismas - 449-493 Government Control, Regulatory Enforcement Actions, and the Cost of Equity
by Kun Tracy Wang & Yanjun Liu & Wanbin Walter Wang - 495-518 The Information Content of Deferred Taxes Under IFRS
by Vanessa Flagmeier - 519-541 On the Influence of Task Interruption and Interactive Time Estimation on Estimation Error in Time-Based Costing Systems
by Sophie Maussen & Sophie Hoozée
January 2022, Volume 31, Issue 1
- 1-31 Short Selling: A Review of the Literature and Implications for Future Research
by Haiyan Jiang & Ahsan Habib & Mostafa Monzur Hasan - 33-58 Accounting for Institutional Work: A Critical Review
by Sven Modell - 59-109 Audit Firm Culture: Recent Developments and Trends in the Literature
by Cristina Thomas Alberti & Jean C. Bedard & Olof Bik & Ann Vanstraelen - 111-144 Tax Misperception and its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Model
by Kay Blaufus & Malte Chirvi & Hans-Peter Huber & Ralf Maiterth & Caren Sureth-Sloane - 145-172 Persuasion in Auditing: A Review Through the Lens of the Communication-Persuasion Matrix
by Sanaz Aghazadeh & J. Owen Brown & Laura Guichard & Kris Hoang - 173-207 Is Neuroaccounting Taking a Place on the Stage? A Review of the Influence of Neuroscience on Accounting Research
by Ann K. Tank & Anne M. Farrell - 209-239 Consequences of Interim Reporting: A Literature Review and Future Research Directions
by Peter Kajüter & Arne Lessenich & Martin Nienhaus & Florian van Gemmern - 241-267 Emotions in Accounting: A Review to Bridge the Paradigmatic Divide
by Nathalie Repenning & Lukas Löhlein & Utz Schäffer - 269-296 Real Effects of Corporate Taxation: A Review
by Martin Jacob - 297-309 Thank you to Associate Editors, Editorial Board Members, Ad-hoc Associate Editors, Guest Editors and Reviewers 2021
by The Editors
October 2021, Volume 30, Issue 5
- 855-886 Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study
by Kathrin Oberwallner & Christoph Pelger & Thorsten Sellhorn - 887-912 Does Citizens’ Financial Literacy Relate to Bank Financial Reporting Transparency?
by Justin Jin & Kiridaran Kanagaretnam & Y. I. Liu & Maoyong Cheng - 913-938 The Effect of Cost Stickiness on Peer-Based Valuation Models
by Niklas Kreilkamp & Sophie Teichmann & Arnt Wöhrmann - 939-958 Information Sharing in Procurement Contracting with Multiple Suppliers and Input Interdependencies
by Clemens Löffler - 959-987 The Credit-Risk Relevance of Loan Impairments Under IFRS 9 for CDS Pricing: Early Evidence
by Romain Oberson - 989-1012 Probabilistic Audits and Misreporting – the Influence of Audit Process Design on Employee Behavior
by Corinna Ewelt-Knauer & Anja Schwering & Sandra Winkelmann - 1013-1042 Institutional Blockholders and Voluntary Disclosure
by Xiaochi Ge & Pawel Bilinski & Arthur Kraft - 1043-1066 Tax Avoidance and Financial Statement Readability
by Justin Hung Nguyen - 1067-1104 The Impact of the Leahy-Smith America Invents Act on Firms’ R&D Disclosure
by Rui Huang & Leye Li & Louise Yi Lu & Hai Wu
August 2021, Volume 30, Issue 4
- 583-609 How Top Managers Use the Entrepreneurial Gap to Drive Strategic Change
by Robert Simons & Antonio Dávila - 611-643 The Impact of CEO/CFO Outside Directorships on Auditor Selection and Audit Quality
by Jaeyoon Yu & Byungjin Kwak & Myung Seok Park & Yoonseok Zang - 645-674 Integrated Reporting and Agency Costs: International Evidence from Voluntary Adopters
by Victoria A. Obeng & Kamran Ahmed & Steven F. Cahan - 675-704 Demonstrating Value: How Entrepreneurs Design New Accounting Methods to Justify Innovations
by Emily Barman & Matthew Hall & Yuval Millo - 705-732 Enforcement, Managerial Discretion, and the Informativeness of Accruals
by David Windisch - 733-765 The Linear and Non-Linear Effects of Internal Control and Its Five Components on Corporate Innovation: Evidence from Chinese Firms Using the COSO Framework
by Kam C. Chan & Yining Chen & Baohua Liu - 767-799 Goodwill Impairment, Securities Analysts, and Information Transparency
by Hongwen Han & Jiali Jenna Tang & Qingquan Tang - 801-825 Pension Deficits and Corporate Financial Policy: Does Accounting Transparency Matter?
by Fani Kalogirou & Paraskevi Vicky Kiosse & Peter F. Pope - 827-853 An Empirical Examination of Sell-Side Brokerage Analysts’ Published Research, Concierge Services, and High-Touch Services
by David A. Maber & Boris Groysberg & Paul M. Healy
May 2021, Volume 30, Issue 3
- 439-444 New Directions in Auditing Research: Conceptual Repair, Technological Disruption(s), Local Professional Governance and the Battle for Inclusivity
by Bertrand Malsch & Brendan O’Dwyer - 445-471 Audit and the Pursuit of Dynamic Repair
by Christopher Humphrey & Amanda Sonnerfeldt & Naoko Komori & Emer Curtis - 473-501 Conflicting Accounts of Inclusiveness in Accounting Firm Recruitment Website Photographs
by Merridee L Bujaki & Sylvain Durocher & François Brouard & Leighann C. Neilson - 503-529 Dual Roles and Blurred Identities: A Framing Contest between Professional Associations in a Local Strategic Action Field
by Georg Loscher & Lukas Löhlein & Hansrudi Lenz - 531-555 Understanding How Big Data Technologies Reconfigure the Nature and Organization of Financial Statement Audits: A Sociomaterial Analysis
by George Salijeni & Anna Samsonova-Taddei & Stuart Turley - 557-582 Young Professionals and the Institute: Giving a Voice to the Next Generation of Accountants?
by Dominic Detzen & Marlies De Vries & Annie Wong
March 2021, Volume 30, Issue 2
- 223-250 Effect of Mandatory IFRS Adoption on Accounting-Based Prediction Models for CDS Spreads
by Pepa Kraft & Wayne R. Landsman & Zilu Shan - 251-276 Exploring the Role of Management Control Anchor Practices in new Product Development
by Martin Carlsson-Wall & Lukas Goretzki & Kalle Kraus & Johnny Lind