The impact of the non-audit fee cap on audit quality in European public interest entities

2024-8-9

Exploring Multi-level Drivers of Accountants’ Opinions on the Changes Introduced by the Corporate Sustainability Reporting Directive

2024-7-30

The Readability of Non-Financial Information. The Role of Stakeholders' Pressure in the European Setting

2024-7-25

Does Readability of Textual Disclosures in Modern Slavery Reports Pay Off? Evidence from a Regulatory Setting

2024-6-23

How Ethical is Earnings Management? Evidence from an Emerging Economy

2024-6-14

Twenty Years of Accounting in Europe: A Bibliometric Analysis

2024-6-6

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

2024-5-21

Sales Order Backlog and Credit Ratings

2024-5-5

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

2024-4-16

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

2024-3-27

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

2024-3-27

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

2024-3-27

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

2024-3-25

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

2024-2-29

An Overview of Corporate Sustainability Reporting Legislation in the European Union

2024-2-9

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

2024-1-29

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

2024-1-25

The effect of mandatory extraction payment disclosures on corporate tax avoidance: evidence from the United Kingdom

2023-12-13

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

2023-12-12

Auditors’ Carbon Risk Consideration under the EU Emission Trading System

2023-9-20

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

2023-9-7

Does mandatory recognition of derivatives and hedging activities influence investors’ uncertainty and diversity of opinion? The moderating role of product market competition

2023-8-27

What exactly do we mean by audit quality?

2023-8-20

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

2023-8-13

Small and Medium-Sized Accounting Practices (SMPs): Explaining Financial Performance based on Human Capital and Organisational Resources

2023-8-11

International Accounting Convergence and Divergence: Towards a Framework for Understanding De Jure Adoption of IFRS

2023-7-19

Family identification and earnings management in listed firms

2023-7-13

Sustainability Reporting: A Financial Reporting Perspective

2023-6-3

Executive communication with stakeholders on sustainability: the case of Poland

2023-6-3

Reconciling Competing Reporting Objectives Through Deferred Tax Accounts: Evidence on Private Italian Firms

2023-5-20

Audit in Europe – A Comparison of Access Requirements into the Audit Profession Across the European Union

2023-5-4

A Commentary on Who ‘Owns’ the University Accounting Curriculum?: And on Why That ‘Ownership’ Matters

2023-4-29

The Value Relevance of Accounting Numbers in Presence of the Equity Method Before and After IFRS 11: Evidence from France

2023-4-25

Arm's Length Principle vs. Formulary Apportionment in BEPS Action 13: Stakeholders’ Perspectives

2023-4-3

Sustainability Reporting: Is Convergence Possible?

2023-3-19

The Italian depreciation suspension policy during the COVID-19 pandemic: consequences on private firms’ borrowing capacity

2023-2-15

Multiple Capitals Disclosure in European Companies’ Integrated Reports: The Role of Organisational Complexity

2023-1-2

Corporate Sustainability Reporting in Europe: A Scoping Review

2022-12-30

Revisiting Constituents’ Reflections on the Incorporation of Day-one Losses into IFRS 9

2022-11-6

Blockholder Heterogeneity and Audit Fees: Does Private Information Matter?

2022-7-24

Disclosure of Information and Transparency in Public-private Partnerships: a Comparative Study Between Portugal and the UK

2022-7-8

Capitalising or Expensing Development Costs? – Mixed Methods Evidence on the Determinants and Motives of the Accounting Policy in the context of UK Private Companies

2022-6-20

The Comparability of Non-Financial Information: An Exploration of the Impact of the Non-Financial Reporting Directive (NFRD, 2014/95/EU)

2022-5-4

Innovative Information Technology in Auditing: Auditors’ Perceptions of Future Importance and Current Auditor Expertise

2022-4-25

Determinants of Accounts Level and Entity Level Key Audit Matters: Further Evidence

2022-4-21

In Search of a Wider Corporate Reporting Framework: A Critical Evaluation of the International Integrated Reporting Framework

2022-4-12

IFRS 16 Incremental Borrowing Rate: Comparability Issues and a Methodology Proposal for Loss Given Default Adjustment

2022-4-12

US comment Letter Writing to the IASB and Evolving SEC Views on the Use of IFRS

2022-4-4

The Future of Corporate Reporting

2022-1-2

The Predictors of Non-Financial Reporting Quality in Romanian State-Owned Enterprises

2022-1-2