Accounting in Europe最新文献

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The Usefulness of Financial Reporting Quality in the Access to Bank Debt for Private Firms 财务报告质量对民营企业获得银行贷款的作用
IF 2.8
Accounting in Europe Pub Date : 2024-03-27 DOI: 10.1080/17449480.2024.2332397
Thomas Selleslagh, Stefanie Ceustermans
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引用次数: 0
Regulating Sustainability Reporting in Europe: De Jure Harmonisation or De Facto Standardisation? 规范欧洲的可持续性报告:法律上的统一还是事实上的标准化?
IF 2.8
Accounting in Europe Pub Date : 2024-03-27 DOI: 10.1080/17449480.2024.2330976
Simone Pizzi, Andrea Venturelli, Fabio Caputo
{"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}
引用次数: 0
The International Standards on Auditing and the Accuracy of Auditors’ Going Concern Disclosures: Evidence for Private Firms in a Low Litigious Environment 国际审计准则与审计师持续关注披露的准确性:低诉讼环境下私营公司的证据
IF 2.8
Accounting in Europe Pub Date : 2024-03-25 DOI: 10.1080/17449480.2024.2332378
Marie-Laure Vandenhaute, Diane Breesch, Benjamin Kinnart
{"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}
引用次数: 0
Kinked accounting? Small loss avoidance in Europe and (not) the US 会计问题?欧洲和(非)美国的小额亏损规避做法
IF 2.8
Accounting in Europe Pub Date : 2024-02-29 DOI: 10.1080/17449480.2024.2317757
Patrick Chardonnens, Martin Wallmeier
{"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}
引用次数: 0
An Overview of Corporate Sustainability Reporting Legislation in the European Union 欧盟企业可持续性报告立法概览
IF 2.8
Accounting in Europe Pub Date : 2024-02-09 DOI: 10.1080/17449480.2024.2312145
Katrin Hummel, Dominik Jobst
{"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}
引用次数: 0
Emerging Chinese status in international accounting standard setting: A social network analysis of the International Accounting Standards Board 中国在国际会计准则制定中的新兴地位:国际会计准则委员会的社会网络分析
IF 2.8
Accounting in Europe Pub Date : 2024-01-29 DOI: 10.1080/17449480.2024.2308831
Shulin Chen
{"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}
引用次数: 0
A research note on earnings quality of private SMEs: the impact of IFRS adoption and Big Four auditor presence 关于私营中小型企业盈利质量的研究说明:采用《国际财务报告准则》和四大审计师的影响
IF 2.8
Accounting in Europe Pub Date : 2024-01-25 DOI: 10.1080/17449480.2024.2304308
Yu-Lin Hsu, Ya-Chih Yang, Shih-Bin Wu
{"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}
引用次数: 0
The effect of mandatory extraction payment disclosures on corporate tax avoidance: evidence from the United Kingdom 强制性提取支付披露对企业避税的影响:来自英国的证据
IF 2.8
Accounting in Europe Pub Date : 2023-12-13 DOI: 10.1080/17449480.2023.2290735
Sameh Kobbi-Fakhfakh, Fatma Driss
{"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}
引用次数: 0
Value Relevance Research in Accounting and Reporting Domains: A Bibliometric Analysis 会计和报告领域的价值相关性研究:文献计量分析
IF 2.8
Accounting in Europe Pub Date : 2023-12-12 DOI: 10.1080/17449480.2023.2292654
Giuseppe Nicolò, Serena Santis, Alberto Incollingo, Paolo Tartaglia Polcini
{"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}
引用次数: 0
Auditors’ Carbon Risk Consideration under the EU Emission Trading System 欧盟排放交易体系下审计师的碳风险考量
Accounting in Europe Pub Date : 2023-09-20 DOI: 10.1080/17449480.2023.2256059
Isabell Keller, Brigitte Eierle, Sven Hartlieb
{"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}
引用次数: 0
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