Understanding how individuals make decisions about and with accounting information and how they react to different aspects and forms of accounting has been of much interest to cognitive accounting researchers. However, the origins of cognitive characteristics and the manner in which they shape...

When there is significant doubt about a firm's ability to continue as a going concern, professional standards require independent auditors to disclose the uncertainty in their report. This study assesses the influence of the independent auditor's going-concern evaluation by examining default...

A sizeable body of studies in management accounting undertaken by Europeans now exists. The European Accounting Review (EAR) has been a key outlet for the publication of such works. This paper considers whether European management accounting research (EMAR) published in EAR exhibits a diverse...