Forward-looking disclosures are a crucial source of information when valuing a company. We study the effect of forward-looking disclosures on analysts' forecast properties, in particular accuracy and dispersion. Our sample includes all the non-financial firms from Italy, Germany, France and...

The market for audit services is modelled as a market with vertical product differentiation, rigid demand, third-party externalities and a liability rule. This framework is used to choose between full harmonization and mutual recognition as possible international regulatory regimes for audit...

Extant knowledge on gender and auditing overwhelmingly relies on evidence gathered from a limited group of Anglo-Saxon countries. It is widely admitted, however, that gender issues are affected by the institutional contexts of the investigation. The Anglo-Saxon settings, we contend, embrace a...

Drawing on a number of primary sources (e.g. the minutes of the meetings of the governing bodies of the Association, EAA publications and congress proceedings), this study outlines the undertakings of the European Accounting Association (EAA) from its inception to the present. Examination of...

Research in accounting history is overwhelmingly dominated by studies addressing Anglo-Saxon settings of the period 1850-1940. In spite of the many perceptive insights arising from those investigations, such a tiny time-space intersection overlooks other historiographies that are equally...

This paper attempts both to advance understanding about the research profile of accounting in Europe and to evaluate the role of The European Accounting Review in the dissemination of Europe-based accounting research. Empirical evidence supporting this investigation was gathered from all the...