European Accounting Review, Volume 27, Issue 5 (2018)

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European Accounting Review, Volume 27, Issue 5 (2018)

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New directions in earnings management and financial statement fraud research

Articles

Article
The Effects of IFRS Adoption on Observed Earnings Smoothness Properties: The Confounding Effects of Changes in Timely Gain and Loss Recognition
Vedran Capkun & Daniel W. Collins
Pages: 797-815
Published online: 05 Jun 2018
AbstractforThe Effects of IFRS Adoption on Observed Earnings Smoothness Properties: The Confounding Effects of Changes in Timely Gain and Loss Recognition | Full Text | References | PDF (177.9 KB)
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Article
The Effect of Internal Control Certification Regulatory Changes on Real and Accrual-based Earnings Management
Mukesh Garg
Pages: 817-844
Published online: 11 Apr 2018
AbstractforThe Effect of Internal Control Certification Regulatory Changes on Real and Accrual-based Earnings Management | Full Text | References | PDF (546.6 KB)
  • 919 Views
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Article
The Improbability of Fraud in Accounting for Derivatives: A Case Study on the Boundaries of Financial Reporting Compliance
Berit Hartmann, Jan Marton & Rebecca Söderström
Pages: 845-873
Published online: 11 Jul 2018
AbstractforThe Improbability of Fraud in Accounting for Derivatives: A Case Study on the Boundaries of Financial Reporting Compliance | Full Text | References | PDF (358.1 KB)
  • 7580 Views
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Open Access
Article
The Role of Overbilling in Hospitals’ Earnings Management Decisions
Jonas Heese
Pages: 875-900
Published online: 04 Oct 2017
AbstractforThe Role of Overbilling in Hospitals’ Earnings Management Decisions | Full Text | References | PDF (227.7 KB)
  • 756 Views
  • 3 CrossRef citations
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Article
Theorizing Financial Crimes as Moral Actions
Mark Lokanan
Pages: 901-938
Published online: 28 Dec 2017
AbstractforTheorizing Financial Crimes as Moral Actions | Full Text | References | PDF (579.2 KB)
  • 2172 Views
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Other Articles

Article
The Deterrent Effect of Whistleblowing on Tax Collections
Eli Amir, Adi Lazar & Shai Levi
Pages: 939-954
Published online: 06 Sep 2018
AbstractforThe Deterrent Effect of Whistleblowing on Tax Collections | Full Text | References | PDF (394.1 KB)
  • 735 Views
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Article
Determinants and Consequences of a Voluntary Turn Away from IFRS to Local GAAP: Evidence from Switzerland
Peter Fiechter, Jerome Halberkann & Conrad Meyer
Pages: 955-989
Published online: 15 Sep 2017
AbstractforDeterminants and Consequences of a Voluntary Turn Away from IFRS to Local GAAP: Evidence from Switzerland | Full Text | References | PDF (697.9 KB)
  • 1614 Views
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Article
European Market Reaction to Audit Reforms
Joanne Horton, Maria Tsipouridou & Anthony Wood
Pages: 991-1023
Published online: 08 Nov 2017
AbstractforEuropean Market Reaction to Audit Reforms | Full Text | References | PDF (262 KB)
  • 2014 Views
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