European Accounting Review, Volume 33, Issue 1 (2024)

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European Accounting Review, Volume 33, Issue 1 (2024)

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Editorial

Editorial
Letter from the Incoming Editors of the European Accounting Review
Amir Amel-Zadeh & Matias Laine
Pages: 1-13
Published online: 12 Feb 2024
First Page PreviewforLetter from the Incoming Editors of the European Accounting Review | Full Text | PDF (107.8 KB) | EPUB
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Articles

Article
Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies?
Michael D. Kimbrough, Xu (Frank) Wang, Sijing Wei & Jiarui (Iris) Zhang
Pages: 15-47
Published online: 08 Jul 2022
AbstractforDoes Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies? | Full Text | References | PDF (708.2 KB) | EPUB | Supplemental
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Article
Abnormal CSR and Financial Performance
Kerstin Lopatta, Felix Canitz & Sebastian Andreas Tideman
Pages: 49-75
Published online: 10 Jun 2022
AbstractforAbnormal CSR and Financial Performance | Full Text | References | PDF (771.8 KB) | EPUB
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Open Access
Article
An Experimental Study of Endogenous Discretionary Controls on Employee Effort
Jeremy D. Douthit, Jing Liu, Steven T. Schwartz & Richard A. Young
Pages: 77-103
Published online: 04 May 2022
AbstractforAn Experimental Study of Endogenous Discretionary Controls on Employee Effort | Full Text | References | PDF (942.2 KB) | EPUB
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Article
How do Managers use Management Control Systems in Response to Shareholder Activism?
Marcielle Anzilago, Jacobo Gomez-Conde & Rogerio J. Lunkes
Pages: 105-132
Published online: 20 Apr 2022
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Article
Auditors' Incentives and Audit Quality: Non-Audit Services versus Contingent Audit Fees
Lucas Mahieux
Pages: 133-169
Published online: 15 May 2022
AbstractforAuditors' Incentives and Audit Quality: Non-Audit Services versus Contingent Audit Fees | Full Text | References | PDF (651.1 KB) | EPUB
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Open Access
Article
Does Client Acquisition Impair the Objectivity of Engagement Partners and Engagement Quality Review Partners?
Ian Chan, Rong-Ruey Duh & Hun-Tong Tan
Pages: 171-190
Published online: 26 May 2022
AbstractforDoes Client Acquisition Impair the Objectivity of Engagement Partners and Engagement Quality Review Partners? | Full Text | References | PDF (279.3 KB) | EPUB
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Article
Understanding How the Effects of Conditional Conservatism Measurement Bias Vary with the Research Context
Mostafa Harakeh, Edward Lee & Martin Walker
Pages: 191-222
Published online: 20 May 2022
AbstractforUnderstanding How the Effects of Conditional Conservatism Measurement Bias Vary with the Research Context | Full Text | References | PDF (564.8 KB) | EPUB
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Article
Common Ownership and Analyst Forecasts
Qiang Cheng, Shuqing Luo & Jinping Zhang
Pages: 223-249
Published online: 14 Jun 2022
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Article
The Role of Management Controls in New Product Development: Codifying a Collective Source of Creativity
Erik Strauss, Stefanie Malz & Jürgen Weber
Pages: 251-277
Published online: 14 Jun 2022
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Open Access
Article
The Content of Tweets and the Usefulness of YouTube and Instagram in Corporate Communication
Pawel Bilinski
Pages: 279-311
Published online: 23 Jun 2022
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Article
Do Good Intentions Pay Off? Employee Responses to Well-Intended Actions with Risky Outcomes
Andreas Ostermaier & Peter Schäfer
Pages: 313-334
Published online: 21 Jun 2022
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Article
Why Global Accounting Standards Diffuse? An Analysis from the Lenses of Actor-Network Theory
Ana Caria & Delfina Gomes
Pages: 335-365
Published online: 16 Jun 2022
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