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Research Article

Article
Investor cognitive engagement with earnings information: evidence from pupillary response
Amanda Badger, Siqi Li & Savannah Wei Shi
Published online: 09 Jun 2024
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Research Article

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Using legitimacy strategies to secure organisational survival over time: the case of EFRAG
Kirstin Becker, Ulfert Gronewold & Katharina Weiß
Published online: 03 Jun 2024
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Open Access

Research Article

Article
The use of institutional theory in social and environmental accounting research: a critical review
Anna Eitrem, Anita Meidell & Sven Modell
Published online: 08 Apr 2024
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Open Access

Research Article

Article
Credibility-enhancing tactics for social media corporate disclosures
Wei Sun
Published online: 08 Mar 2024
  • 184 Views
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Article
Do social ties between two signatory auditors affect audit quality and firm value?
Xinxian Chen, Jean Jinghan Chen & Jason Zezhong Xiao
Published online: 21 Feb 2024
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Research Article

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Stock market openness and audit fees: evidence from the inclusion of China A-shares in the MSCI emerging markets index
Rongli Yuan, Lisha Luo-Yang & Shengjie Xia
Published online: 12 Jan 2024
  • 186 Views
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Research Article

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Manipulative overconfidence and the cost of unbiased reporting
Nikolaj Niebuhr Lambertsen
Published online: 12 Jan 2024
  • 142 Views
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Research Article

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Earnings management by acquiring firms in cash mergers
Kamran T. Malikov & Alaa Mansour Zalata
Published online: 12 Jan 2024
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Open Access

Research Article

Article
Examining an expanded repertoire of finance functions: effects on performance and the moderating role of environmental uncertainty
Henrik Nielsen, Thomas Toldbod & Thomas Borup Kristensen
Published online: 09 Jan 2024
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Research Article

Article
Mythmaking in audit regulation: the Canadian initiative on ‘enhancing audit quality’
Simon Dermarkar, Anna Samsonova-Taddei & Yves Gendron
Published online: 09 Dec 2023
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Open Access

Research Article

Article
Transformational leadership style and holistic accountability mechanisms in not-for-profit organisations
Graeme Harrison, Jinhua Chen & Lu Jiao
Published online: 30 Nov 2023
  • 232 Views
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Research Article

Article
Does high-frequency trading cause stock prices to deviate from fundamental values?
Michael Jung, Kyung Yoon Kwon & Hyungshin Park
Published online: 23 Nov 2023
  • 141 Views
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Research Article

Article
Multiple large shareholders and cost stickiness: evidence from China
Bo Zhang, Heyu Geng, Ruixue Zhou & Limei Yang
Published online: 07 Nov 2023
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Research Article

Article
The effect of natural disasters on big bath earnings management of banks: evidence from the 2005 US hurricane season
Qiurong Yang & Gang Bai
Published online: 07 Nov 2023
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Research Article

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The impact of cost stickiness on income smoothing: evidence from employment protection regulations
Andrei Filip, Junqi Liu & Daphne Lui
Published online: 07 Nov 2023
  • 238 Views
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Research Article

Article
Short selling pressure and tone management: evidence from regulation SHO
Ruichang Lu, Tenghui Wang & Xiaojun Zhang
Published online: 08 Aug 2023
  • 285 Views
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Research Article

Article
Why do firms disclose analyst following on their corporate websites?
Afshad J. Irani & Irene Karamanou
Published online: 26 Jul 2023
  • 134 Views
  • 1 CrossRef citations
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Research Article

Article
Dividend policy dispute in a context of concessionaire companies: the role of accounting in the case of Spanish Railway Companies (1920–1930)
Beatriz Santos-Cabalgante, Beatriz García Osma & Domi Romero Fúnez
Published online: 25 Jul 2023
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Research Article

Article
Corporate tax avoidance and trade credit
Mostafa Monzur Hasan & Ahsan Habib
Published online: 05 May 2023
  • 725 Views
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Research Article

Article
Shared continuing professional development courses and financial statement comparability
Shijiao Cao, Yongan Xu & Jianqiong Wang
Published online: 05 May 2023
  • 297 Views
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Research Article

Article
Do generalist CEOs engage in more tax avoidance than specialist CEOs?
Muhammad Kabir & Harun Rashid
Published online: 03 May 2023
  • 520 Views
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Research Article

Article
On the meaning, importance and translation of ‘realised’
Christopher Nobes
Published online: 04 Jan 2023
  • 1688 Views
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Open Access
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