Private firm accounting: the European reporting environment, data and research perspectives-Reference-Cited by-同舟云学术

Private firm accounting: the European reporting environment, data and research perspectives

Published:2021-11-16 Issue: Volume: Page:1-45
ISSN:0001-4788
Container-title:Accounting and Business Research
language:en
Short-container-title:Accounting and Business Research

Author:

Beuselinck Christof¹,Elfers Ferdinand²,Gassen Joachim³⁴^ORCID,Pierk Jochen²

Affiliation:

1. IESEG School of Management, Univ. Lille, Lille, CNRS, UMR 9221 - LEM - Lille Economie Management, Lille, France

2. Erasmus School of Economics, Erasmus University Rotterdam, Rotterdam, Netherlands

3. School of Business and Economics, Humboldt-Universität zu Berlin, Berlin, Germany

4. TRR 266 ‘Accounting for Transparency’, Paderborn, Germany

Funder

Deutsche Forschungsgemeinschaft

Publisher

Informa UK Limited

Subject

Accounting,Finance

Link

https://www.tandfonline.com/doi/pdf/10.1080/00014788.2021.1982670

Reference162 articles.

1. Why Do Private Companies Demand Auditing? A Case for Organizational Loss of Control

2. Accountancy Europe, 2020. Audit exemption thresholds in Europe: 2020 survey update. 2020. https://www.accountancyeurope.eu/wp-content/uploads/Accountancy-Europe_Audit-exemption-thresholds-in-Europe_2020_survey-update.pdf.

3. Picking up the pieces: impression management in the retrospective attributional framing of accounting outcomes

4. Discretionary Accruals and Auditor Behaviour in Code-Law Contexts: An Application to Failing Spanish Firms

5. Real and accrual earnings management and IPO failure risk

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