Pub Date : 2024-03-21DOI: 10.1080/09638180.2024.2321344
Peter Carey, Brigitte Eierle, Sven Hartlieb
This study investigates the relationship between audit staff satisfaction (measured by crowd-sourced employer reviews) and audit quality in the private client setting. In this setting, extrinsic in...
{"title":"Audit Staff Satisfaction and Audit Quality: Evidence from the Private Client Market Segment","authors":"Peter Carey, Brigitte Eierle, Sven Hartlieb","doi":"10.1080/09638180.2024.2321344","DOIUrl":"https://doi.org/10.1080/09638180.2024.2321344","url":null,"abstract":"This study investigates the relationship between audit staff satisfaction (measured by crowd-sourced employer reviews) and audit quality in the private client setting. In this setting, extrinsic in...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140197265","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-07DOI: 10.1080/09638180.2024.2312177
Zahn Bozanic, Andrew Ferguson, Gabriel Pündrich
In this study, we examine whether mandatory management forecast characteristics are influenced by lender expectations around project financing approvals. In our setting, debt enters the firm’s capi...
{"title":"Managing Expectations Through Budgetary Slack: Evidence from Project Financing","authors":"Zahn Bozanic, Andrew Ferguson, Gabriel Pündrich","doi":"10.1080/09638180.2024.2312177","DOIUrl":"https://doi.org/10.1080/09638180.2024.2312177","url":null,"abstract":"In this study, we examine whether mandatory management forecast characteristics are influenced by lender expectations around project financing approvals. In our setting, debt enters the firm’s capi...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140099239","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
We examine, using corporate bond yield spreads, whether and how the readability of pension narrative disclosures is associated with corporate credit risk. The empirical results show that lower read...
{"title":"Readability of Pension Narrative Disclosures, Pension Regulatory Changes, and Corporate Credit Risk","authors":"Tsung-Kang Chen, Yijie Tseng, Ruey-Ching Lin, Yu-Shun Hung","doi":"10.1080/09638180.2024.2322050","DOIUrl":"https://doi.org/10.1080/09638180.2024.2322050","url":null,"abstract":"We examine, using corporate bond yield spreads, whether and how the readability of pension narrative disclosures is associated with corporate credit risk. The empirical results show that lower read...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140070228","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-02-28DOI: 10.1080/09638180.2024.2315142
Massimiliano Bonacchi, Antonio Marra, Ron Shalev
We analyze the choice allowed to parent firms under IFRS of how to account for a business combination under common control (BCUCC), and provide evidence on the motivation to select fair values and ...
{"title":"The Effect of Fair Value Accounting on Firm Public Debt – Evidence from Business Combinations Under Common Control","authors":"Massimiliano Bonacchi, Antonio Marra, Ron Shalev","doi":"10.1080/09638180.2024.2315142","DOIUrl":"https://doi.org/10.1080/09638180.2024.2315142","url":null,"abstract":"We analyze the choice allowed to parent firms under IFRS of how to account for a business combination under common control (BCUCC), and provide evidence on the motivation to select fair values and ...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140019695","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-02-19DOI: 10.1080/09638180.2024.2305776
Dani Puspitasari, John Cw Ko, Soon-Yeow Phang, Ashna Prasad
Disclosure demands from investors have led companies to increasingly disclose their climate change strategies, which may vary in framing features. Strategy variations include emphasizing the desira...
{"title":"How do Climate Change Strategy Disclosure and Investment Horizon Jointly Influence Investor Judgments?","authors":"Dani Puspitasari, John Cw Ko, Soon-Yeow Phang, Ashna Prasad","doi":"10.1080/09638180.2024.2305776","DOIUrl":"https://doi.org/10.1080/09638180.2024.2305776","url":null,"abstract":"Disclosure demands from investors have led companies to increasingly disclose their climate change strategies, which may vary in framing features. Strategy variations include emphasizing the desira...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-02-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139917561","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-02-12DOI: 10.1080/09638180.2024.2306870
Jürgen Ernstberger, Bernhard Pellens, André Schmidt, Thorsten Sellhorn, Katharina Weiß
Audit committee chairs (ACCs) are key links in the financial reporting value chain. Whereas prior literature analyzes how ACCs contribute to effective corporate governance, we investigate how ACCs’...
{"title":"Audit Committee Chairs’ Objectives and Risk Perceptions: Implications for Audit Quality","authors":"Jürgen Ernstberger, Bernhard Pellens, André Schmidt, Thorsten Sellhorn, Katharina Weiß","doi":"10.1080/09638180.2024.2306870","DOIUrl":"https://doi.org/10.1080/09638180.2024.2306870","url":null,"abstract":"Audit committee chairs (ACCs) are key links in the financial reporting value chain. Whereas prior literature analyzes how ACCs contribute to effective corporate governance, we investigate how ACCs’...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139769208","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-02-12DOI: 10.1080/09638180.2024.2309744
Amir Amel-Zadeh, Matias Laine
Published in European Accounting Review (Ahead of Print, 2024)
发表于《欧洲会计评论》（2024 年提前出版）
{"title":"Letter from the Incoming Editors of the European Accounting Review","authors":"Amir Amel-Zadeh, Matias Laine","doi":"10.1080/09638180.2024.2309744","DOIUrl":"https://doi.org/10.1080/09638180.2024.2309744","url":null,"abstract":"Published in European Accounting Review (Ahead of Print, 2024)","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139769427","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-02-11DOI: 10.1080/09638180.2024.2313089
Gerald J. Lobo, Romain Oberson, Alain Schatt
In 2011, the Financial Stability Board designated the world’s largest banks as Global Systemically Important Banks (GSIBs), subjecting them to increased supervision and additional capital requireme...
{"title":"European Global Systemically Important Banks, Banking Supervisory Power, and Audit Fees","authors":"Gerald J. Lobo, Romain Oberson, Alain Schatt","doi":"10.1080/09638180.2024.2313089","DOIUrl":"https://doi.org/10.1080/09638180.2024.2313089","url":null,"abstract":"In 2011, the Financial Stability Board designated the world’s largest banks as Global Systemically Important Banks (GSIBs), subjecting them to increased supervision and additional capital requireme...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139769315","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-02-09DOI: 10.1080/09638180.2024.2303971
Iftekhar Hasan, Panagiotis Karavitis, Pantelis Kazakis, Woon Sau Leung
This paper examines the relation between corporate social responsibility (CSR) performance and tax–motivated income shifting. Using a profit–shifting measure estimated from multinational enterprise...
{"title":"Corporate Social Responsibility and Profit Shifting","authors":"Iftekhar Hasan, Panagiotis Karavitis, Pantelis Kazakis, Woon Sau Leung","doi":"10.1080/09638180.2024.2303971","DOIUrl":"https://doi.org/10.1080/09638180.2024.2303971","url":null,"abstract":"This paper examines the relation between corporate social responsibility (CSR) performance and tax–motivated income shifting. Using a profit–shifting measure estimated from multinational enterprise...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139769459","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-02-05DOI: 10.1080/09638180.2024.2311101
Shana M. Clor-Proell, Shannon Garavaglia, Lisa Koonce, Jane Thayer
As standard setters deliberate the accounting for intangibles, the idea of establishing a default useful life with an option to deviate could reduce the costs and complexities inherent in estimatin...
{"title":"The Power of the Default: Investors’ Reactions to Default Amortization Periods and Deviations Therefrom","authors":"Shana M. Clor-Proell, Shannon Garavaglia, Lisa Koonce, Jane Thayer","doi":"10.1080/09638180.2024.2311101","DOIUrl":"https://doi.org/10.1080/09638180.2024.2311101","url":null,"abstract":"As standard setters deliberate the accounting for intangibles, the idea of establishing a default useful life with an option to deviate could reduce the costs and complexities inherent in estimatin...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139769203","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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