Purpose: The purpose of this study is to examine the effect of International Financial Reporting Standards (IFRS) on earnings quality in a continental European context (i.e. France) more than a decade after their mandatory adoption. Furthermore, the authors investigate whether the IFRS effect...

Purpose: The authors examine the extent to which a controller's involvement in project functions (namely definition and scope, organization, constraints management and risk management) cascades down to project performance. Design/methodology/approach: The authors test the study’s framework...

Purpose: The purpose of this study is to illustrate the potentially detrimental effects on audit decision-making of certain judgmental heuristics, which can lead to systematic judgmental biases. This paper provides background on the heuristics and biases approaches to decision-making to...

Purpose: This study aims to investigate the empowering and constraining effects of performance measurement. The levers of control perspective emphasises the fact that interactive processes play an important role in balancing these effects. This paper proposes to extend the analysis of effects...

Purpose: This research aims to contribute to the current discussion led by international accounting bodies on intellectual capital narratives. Before setting a standard, a preliminary step is to highlight intellectual capital components' sources of value. The objective of this exploratory paper...

Purpose: This paper discusses the current state of research into Directive 2014/95/EU and non-financial disclosure (NFD), with the aim of offering a future research agenda. Design/methodology/approach: The authors have conducted a systematic literature review of 78 studies spanning seven years...