Accounting in Europe最新文献

{"title":"The Usefulness of Financial Reporting Quality in the Access to Bank Debt for Private Firms","authors":"Thomas Selleslagh, Stefanie Ceustermans","doi":"10.1080/17449480.2024.2332397","DOIUrl":"https://doi.org/10.1080/17449480.2024.2332397","url":null,"abstract":"This study provides evidence of the relationship between financial reporting quality (FRQ) and access to bank debt for private firms. While existing research has predominantly focused on larger pri...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2024-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140324777","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}

{"title":"Regulating Sustainability Reporting in Europe: De Jure Harmonisation or De Facto Standardisation?","authors":"Simone Pizzi, Andrea Venturelli, Fabio Caputo","doi":"10.1080/17449480.2024.2330976","DOIUrl":"https://doi.org/10.1080/17449480.2024.2330976","url":null,"abstract":"The paper aims to contribute to the debate about sustainability reporting through an evidence-based analysis of the contribution of the Global Reporting Initiative (GRI) to the standardisation of t...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2024-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140324790","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}

{"title":"The International Standards on Auditing and the Accuracy of Auditors’ Going Concern Disclosures: Evidence for Private Firms in a Low Litigious Environment","authors":"Marie-Laure Vandenhaute, Diane Breesch, Benjamin Kinnart","doi":"10.1080/17449480.2024.2332378","DOIUrl":"https://doi.org/10.1080/17449480.2024.2332378","url":null,"abstract":"This paper examines the effect of adopting the International Standard on Auditing (ISA) 570 on going concern (GC) disclosures in the audit report in a European environment characterized by low liti...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2024-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140300321","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}

{"title":"Kinked accounting? Small loss avoidance in Europe and (not) the US","authors":"Patrick Chardonnens, Martin Wallmeier","doi":"10.1080/17449480.2024.2317757","DOIUrl":"https://doi.org/10.1080/17449480.2024.2317757","url":null,"abstract":"For a long time, the most vivid evidence of earnings management has been a discontinuity of earnings distributions at the threshold of profits and losses, indicating loss-avoidance behavior. In the...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2024-02-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140019309","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}

{"title":"An Overview of Corporate Sustainability Reporting Legislation in the European Union","authors":"Katrin Hummel, Dominik Jobst","doi":"10.1080/17449480.2024.2312145","DOIUrl":"https://doi.org/10.1080/17449480.2024.2312145","url":null,"abstract":"In recent years, sustainability disclosure has increasingly become mandatory in many countries. The European Union (EU) is at the forefront of this change by adopting legislation that governs discl...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139754718","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}

{"title":"Emerging Chinese status in international accounting standard setting: A social network analysis of the International Accounting Standards Board","authors":"Shulin Chen","doi":"10.1080/17449480.2024.2308831","DOIUrl":"https://doi.org/10.1080/17449480.2024.2308831","url":null,"abstract":"","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2024-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140490263","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}

{"title":"A research note on earnings quality of private SMEs: the impact of IFRS adoption and Big Four auditor presence","authors":"Yu-Lin Hsu, Ya-Chih Yang, Shih-Bin Wu","doi":"10.1080/17449480.2024.2304308","DOIUrl":"https://doi.org/10.1080/17449480.2024.2304308","url":null,"abstract":"","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2024-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139598680","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}

{"title":"The effect of mandatory extraction payment disclosures on corporate tax avoidance: evidence from the United Kingdom","authors":"Sameh Kobbi-Fakhfakh, Fatma Driss","doi":"10.1080/17449480.2023.2290735","DOIUrl":"https://doi.org/10.1080/17449480.2023.2290735","url":null,"abstract":"The study investigates whether mandatory extraction payment disclosures (EPD), a policy intervention involving Country-by-Country Reporting (CbCR) in extractive industries, affects corporate tax av...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2023-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138685155","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}

{"title":"Value Relevance Research in Accounting and Reporting Domains: A Bibliometric Analysis","authors":"Giuseppe Nicolò, Serena Santis, Alberto Incollingo, Paolo Tartaglia Polcini","doi":"10.1080/17449480.2023.2292654","DOIUrl":"https://doi.org/10.1080/17449480.2023.2292654","url":null,"abstract":"This review systematically investigates the body of scientific knowledge on value relevance in accounting and reporting fields through a mixed method integrating bibliometric and systematic literat...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2023-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138579871","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}

{"title":"Auditors’ Carbon Risk Consideration under the EU Emission Trading System","authors":"Isabell Keller, Brigitte Eierle, Sven Hartlieb","doi":"10.1080/17449480.2023.2256059","DOIUrl":"https://doi.org/10.1080/17449480.2023.2256059","url":null,"abstract":"ABSTRACTThis paper addresses the effects of clients’ carbon risk on audit pricing. Using data from 438 EU companies for the period 2013–2019, we find a positive relationship between carbon risk (measured by the level of carbon emissions) and audit fees. Furthermore, we find that participation in the European Union’s Emission Trading System, a limited market and regulation scheme to mitigate special industries’ Greenhouse Gas emissions, strengthens the positive relationship between carbon risk and audit fees. Insights from additional tests indicate that auditors price carbon risk particularly for large clients that are under greater public scrutiny and that the increase in fees rather stems from a risk premium charged by the auditor than higher audit effort. With interest in climate change developing rapidly across society, practice and research combined with the increasing importance of reducing carbon risk, our findings are timely and should thus appeal to a wide variety of recipients.Keywords: audit feesaudit riskcarbon riskGHG emissionEU emission trading system AcknowledgementsWe thank Max Göttsche, Francesco Mazzi, Frank Schiemann and seminar participants at the 17th Workshop on European Financial Reporting (EUFIN), University of Bamberg and University of Ingolstadt for valuable comments and suggestions. All errors remain our own.Disclosure StatementNo potential conflict of interest was reported by the authors.Notes1 In the context of sustainability reporting, Hummel and Szekely (Citation2022) have recently shown that not only financial stakeholders (e.g., analysts, investors, lenders) but also non-financial stakeholders (e.g., media, employees, customers) are important in building pressure on firms’ sustainability behavior.2 For further information and reference see: https://www.reuters.com/article/us-climate%20change-accounts-exclusive/exclusive-big-four-auditors-face-investor-calls-fortougher-climate-scrutiny-idUSKBN1Y21XK3 See for instance the results of the Yale Climate Opinion Survey, which are publicly available and discussed in Marlon et al. (Citation2022).4 However, it is important to note that regulation alone is not sufficient in increasing the awareness for climate change risks but that informal institutions like cultural-cognitive factors are also important (Panfilo & Krasodomska, Citation2022).5 Some studies more broadly define carbon risk a set of environmental risks which ‘describe any corporate risk related to climate change or the use of fossil fuels’ (Hoffmann & Busch, Citation2008, p. 514). According to this definition, carbon risk relates to firms’ reliance on fossil fuels and corresponding socio-political factors such as government-related measures and changes in consumer preferences, but also the direct physical effects of climate change (Jung et al., Citation2018). In this paper, we follow the definition by the FSB and understand carbon risk mainly as the indirect transitional risks from climate change for carbon-inten","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136264754","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}