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...

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...

Prior to 2001, international accounting standards (IAS) were insufficiently attractive to gain the support of US regulators. The potential role of IAS in the US gained prominence during a period of extreme financial reporting instability in 2001-2002. Emerging opinion increasingly upheld...

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...

We assess the use of bank loan information in predicting the timing to default. We use unique data on defaults in small and medium enterprises maintained by the Central Bank of Portugal which includes financial accounting and macroeconomic indicators, as well as non-financial information. The...

Developments in digitisation, software and processing power and the accompanying data explosion create significant alterations, dilemmas and possibilities for enterprises and their finance function. The article discusses a model for understanding data, information and knowledge relationships. We...