During the past decade, there has been a surge in auditing research that exploits Chinese data, much of which is published in top tier journals. China has been an attractive setting for auditing re...

Weekly update of new publications and SSRN working papers.

This study provides a guide to accounting research on private firms with an emphasis on the European setting. We start by providing an overview of private firm financial reporting regulation in Eur...

What is the value of accounting research for diverse stakeholders? While this question is certainly very difficult to answer, let alone quantify, we often hear concerns regarding the lack of releva...

Volume 55, Issue 4 of Accounting and Business Research

We study whether and how the monitoring quality of the board of directors is associated with the choice of providers of assurance for sustainability disclosures. We also examine whether this relati...

The tax system is traditionally understood as being geared primarily, but not exclusively, towards the raising of revenues. Taxes perform distributive and regulatory roles for instance. Furthermore...

We examine how firms respond to the Covid-19 pandemic by adjusting their management controls and what the consequences are in terms of firms’ resilience to the crisis. We review literature that dea...

EAA ARC International PhD Visit Scheme   The EAA ARC PhD International Visit Scheme provides a system to support EAA member PhD students interested in a research visit at leading European accounting...

The rising incidence, variety and severity of extreme events that threaten both business and society has increased interest in promoting resilience to such threats. However, relatively little resea...

Published in Accounting and Business Research (Vol. 53, No. 5, 2023)

The rising incidence, variety and severity of extreme events that threaten both business and society has increased interest in promoting resilience to such threats. However, relatively little resea...