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Accounting in Europe

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‘Latest articles’ are articles accepted for publication in this journal but not yet published in a volume/issue. Articles are removed from the ‘Latest articles’ list when they are published in a volume/issue. Latest articles are citable using the author(s), year of online publication, article title, journal and article DOI.

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Research Article

Article

How Ethical is Earnings Management? Evidence from an Emerging Economy

Published online: 14 Jun 2024

3 Views
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Research Article

Article

Twenty Years of Accounting in Europe: A Bibliometric Analysis

Michail Nerantzidis & Stylianos Efstratios Vatis

Published online: 06 Jun 2024

178 Views
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Research Article

Article

Unveiling the consequences of ESG rating disagreement: an empirical analysis of the impact on the cost of equity capital

Chiara Mio, Marco Fasan, Francesco Scarpa, Antonio Costantini & Aoife Claire Fitzpatrick

Published online: 21 May 2024

195 Views
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Research Article

Article

Sales Order Backlog and Credit Ratings

Ahsan Habib, Dinithi Ranasinghe & Md Borhan Uddin Bhuiyan

Published online: 05 May 2024

209 Views
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Open Access

Research Article

Article

Double Materiality Disclosure as an Emerging Practice: The Assessment Process, Impacts, Risks, and Opportunities

Voicu D. Dragomir, Mădălina Dumitru, Ionela Corina Chersan, Cătălina Gorgan & Mirela Păunescu

Published online: 16 Apr 2024

567 Views
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Research Article

Article

The Usefulness of Financial Reporting Quality in the Access to Bank Debt for Private Firms

Thomas Selleslagh & Stefanie Ceustermans

Published online: 27 Mar 2024

109 Views
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Research Article

Article

Regulating Sustainability Reporting in Europe: De Jure Harmonisation or De Facto Standardisation?

Simone Pizzi, Andrea Venturelli & Fabio Caputo

Published online: 27 Mar 2024

383 Views
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Research Article

Article

The impact of corporate governance statement assurance on financial professionals’ decisions

Konstantin Kühle & Reiner Quick

Published online: 27 Mar 2024

505 Views
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Open Access

Research Article

Article

The International Standards on Auditing and the Accuracy of Auditors’ Going Concern Disclosures: Evidence for Private Firms in a Low Litigious Environment

Marie-Laure Vandenhaute, Diane Breesch & Benjamin Kinnart

Published online: 25 Mar 2024

90 Views
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Research Article

Article

Kinked accounting? Small loss avoidance in Europe and (not) the US

Patrick Chardonnens & Martin Wallmeier

Published online: 29 Feb 2024

430 Views
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Open Access

Research Article

Article

An Overview of Corporate Sustainability Reporting Legislation in the European Union

Katrin Hummel & Dominik Jobst

Published online: 09 Feb 2024

6501 Views
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Research Article

Article

Emerging Chinese status in international accounting standard setting: A social network analysis of the International Accounting Standards Board

Published online: 29 Jan 2024

244 Views
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Research Article

Article

A research note on earnings quality of private SMEs: the impact of IFRS adoption and Big Four auditor presence

Yu-Lin Hsu, Ya-Chih Yang & Shih-Bin Wu

Published online: 25 Jan 2024

210 Views
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Research Article

Article

Value Relevance Research in Accounting and Reporting Domains: A Bibliometric Analysis

Giuseppe Nicolò, Serena Santis, Alberto Incollingo & Paolo Tartaglia Polcini

Published online: 12 Dec 2023

376 Views
3 CrossRef citations
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Research Article

Article

Classification and Measurement under IFRS 9: A Commentary and Suggestions for Future Research

Erlend Kvaal, Edgar Löw, Zoltán Novotny-Farkas, Argyro Panaretou, Annelies Renders & Peter Sampers

Published online: 07 Sep 2023

3351 Views
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Open Access

Opinion Piece

Article

What exactly do we mean by audit quality?

Jere R. Francis

Published online: 20 Aug 2023

5535 Views
2 CrossRef citations
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Open Access

Research Article

Article

Auditors’ perceptions of alternative performance measures – alternative truths and professional skepticism

Antti Rautiainen, Jani Saastamoinen & Kati Pajunen

Published online: 13 Aug 2023

1305 Views
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