Pub Date : 2024-08-09DOI: 10.1080/17449480.2024.2383704
Pierre van Limpt, Simon Dekeyser
{"title":"The impact of the non-audit fee cap on audit quality in European public interest entities","authors":"Pierre van Limpt, Simon Dekeyser","doi":"10.1080/17449480.2024.2383704","DOIUrl":"https://doi.org/10.1080/17449480.2024.2383704","url":null,"abstract":"","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":null,"pages":null},"PeriodicalIF":4.6,"publicationDate":"2024-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141925378","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-30DOI: 10.1080/17449480.2024.2382205
Joanna Krasodomska, Ewelina Zarzycka, Paweł Zieniuk
This study aims to identify drivers influencing Poland-based accountants’ opinions towards stricter sustainability reporting regulations in the Corporate Sustainability Reporting Directive (CSRD). ...
{"title":"Exploring Multi-level Drivers of Accountants’ Opinions on the Changes Introduced by the Corporate Sustainability Reporting Directive","authors":"Joanna Krasodomska, Ewelina Zarzycka, Paweł Zieniuk","doi":"10.1080/17449480.2024.2382205","DOIUrl":"https://doi.org/10.1080/17449480.2024.2382205","url":null,"abstract":"This study aims to identify drivers influencing Poland-based accountants’ opinions towards stricter sustainability reporting regulations in the Corporate Sustainability Reporting Directive (CSRD). ...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2024-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141941151","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-25DOI: 10.1080/17449480.2024.2380312
Alessandra Allini, Begona Giner, Marco Maffei, Annamaria Zampella
{"title":"The Readability of Non-Financial Information. The Role of Stakeholders' Pressure in the European Setting","authors":"Alessandra Allini, Begona Giner, Marco Maffei, Annamaria Zampella","doi":"10.1080/17449480.2024.2380312","DOIUrl":"https://doi.org/10.1080/17449480.2024.2380312","url":null,"abstract":"","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":null,"pages":null},"PeriodicalIF":4.6,"publicationDate":"2024-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141804584","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-06-23DOI: 10.1080/17449480.2024.2364654
Amitav Saha, Sudipta Bose, Habib Zaman Khan
This study examines the association between textual disclosure readability in modern slavery reports and firm value. Using 212 Australian modern slavery statements for the financial year 2019–2020,...
{"title":"Does Readability of Textual Disclosures in Modern Slavery Reports Pay Off? Evidence from a Regulatory Setting","authors":"Amitav Saha, Sudipta Bose, Habib Zaman Khan","doi":"10.1080/17449480.2024.2364654","DOIUrl":"https://doi.org/10.1080/17449480.2024.2364654","url":null,"abstract":"This study examines the association between textual disclosure readability in modern slavery reports and firm value. Using 212 Australian modern slavery statements for the financial year 2019–2020,...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2024-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141504081","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-06-14DOI: 10.1080/17449480.2024.2365378
Nida Türegün
{"title":"How Ethical is Earnings Management? Evidence from an Emerging Economy","authors":"Nida Türegün","doi":"10.1080/17449480.2024.2365378","DOIUrl":"https://doi.org/10.1080/17449480.2024.2365378","url":null,"abstract":"","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2024-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141344920","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-06-06DOI: 10.1080/17449480.2024.2360934
Michail Nerantzidis, Stylianos Efstratios Vatis
{"title":"Twenty Years of Accounting in Europe: A Bibliometric Analysis","authors":"Michail Nerantzidis, Stylianos Efstratios Vatis","doi":"10.1080/17449480.2024.2360934","DOIUrl":"https://doi.org/10.1080/17449480.2024.2360934","url":null,"abstract":"","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2024-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141381057","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-05-21DOI: 10.1080/17449480.2024.2350955
Chiara Mio, Marco Fasan, Francesco Scarpa, Antonio Costantini, Aoife Claire Fitzpatrick
{"title":"Unveiling the consequences of ESG rating disagreement: an empirical analysis of the impact on the cost of equity capital","authors":"Chiara Mio, Marco Fasan, Francesco Scarpa, Antonio Costantini, Aoife Claire Fitzpatrick","doi":"10.1080/17449480.2024.2350955","DOIUrl":"https://doi.org/10.1080/17449480.2024.2350955","url":null,"abstract":"","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2024-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141115791","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study examines the association between sales order backlog and credit ratings. We posit that credit rating agencies consider order backlog as a positive signal about strong future demand and i...
{"title":"Sales Order Backlog and Credit Ratings","authors":"Ahsan Habib, Dinithi Ranasinghe, Md Borhan Uddin Bhuiyan","doi":"10.1080/17449480.2024.2345871","DOIUrl":"https://doi.org/10.1080/17449480.2024.2345871","url":null,"abstract":"This study examines the association between sales order backlog and credit ratings. We posit that credit rating agencies consider order backlog as a positive signal about strong future demand and i...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2024-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140926382","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The Corporate Sustainability Reporting Directive 2022/2464 (CSRD) introduces the concept of double materiality in the preparation of sustainability reports in the European Union (EU) starting in 20...
企业可持续发展报告指令 2022/2464（CSRD）引入了双重实质性的概念，从 20...
{"title":"Double Materiality Disclosure as an Emerging Practice: The Assessment Process, Impacts, Risks, and Opportunities","authors":"Voicu D. Dragomir, Mădălina Dumitru, Ionela Corina Chersan, Cătălina Gorgan, Mirela Păunescu","doi":"10.1080/17449480.2024.2339264","DOIUrl":"https://doi.org/10.1080/17449480.2024.2339264","url":null,"abstract":"The Corporate Sustainability Reporting Directive 2022/2464 (CSRD) introduces the concept of double materiality in the preparation of sustainability reports in the European Union (EU) starting in 20...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2024-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140608755","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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