Recent Top Articles

CEO IQ and earnings quality in private ﬁrms

Emma-Riikka Myllymäki, Seppo Ikäheimo, Yaping Mao 2025 Accounting and Business Research

Long-Run Stock Returns Following Internal Control Disclosures

Al (Aloke) Ghosh, Seppo Ikäheimo, Emma-Riikka Myllymäki, Jukka Sihvonen 2025 Journal of Business Finance and Accounting

Digitalization of the finance function: Automation, analytics, and finance function effectiveness

David S. Bedford, David Derichs , Sophie Hoozée, Teemu Malmi, Martin Messner , Vikash Kumar Sinha, Berend Van der Kolk, Frank Verbeeten 2025 Management Accounting Research

What happens at the interface of digitalisation and accounting?

Alnoor Bhimani, Lino Cinquini, Teemu Malmi 2025 British Accounting Review

Strategic factors and the use of risk analysis techniques in ﬆrategic inveﬆment decisions

Jari Huikku, Jouko Karjalainen, Tomi Seppälä 2025 Accounting and Business Research

The EU Minimum Tax Directive—A conceptual discussion of a bold policy move

Moritz Scherleitner 2025 European Law Journal

Is professional exam performance associated with career success for Big 4 auditors? Evidence on gender differences

Antti Fredriksson, David Hay, Jukka Karjalainen, Arpine Maghakyan, Lasse Niemi 2025 Contemporary Accounting Research

Earnings management in local government healthcare reporting: Financial distress vs. peer influence?

Jaana Kettunen, Pasi Leppänen, Hannu Ojala, Jani Saastamoinen 2024 The British Accounting Review

Leadership ability: Labor market outcomes, Organizational benefits, and Talent management in the auditing profession

Ting Dong, Juha-Pekka Kallunki, Henrik Nilsson, Ann Vanstraelen 2024 Contemporary Accounting Research

When ‘Places’ Educate: Hacking Accounting Aducation Through Spaces

Charles H. Cho, David Derichs, Nicholas McGuigan, Joan Ballantine,Alessandro Ghio, Louise Gorman, Blerita Korca, Alessandro Merendino,Erica Pimentel, Destan Halit Akbulut, Anna Białek-Jaworska, Sanjay Bissessur,Simona Caramia, Jane N. Cho, Ericka Costa, Sorin Daniliuc, Marta De Almeida,Madalina Dumitru, Kertu Lääts, Camelia Lungu, Radu Marian, Gaia Melloni,Roza Sagitova, Maria-Silvia Săndulescu, Frank Schiemann, Fabiola Schneider,Mei Sheng, Juha Sihvonen, Madalina Solcanu, Daniela Sorrentino, Piotr Staszkiewicz, Paul Thambar, Meredith Tharapos, Adriana Tiron Tudor,Mariana Siqueira Vilela and Claudio de Araujo Wanderley 2025 Accounting Forum

Will It Be FINE-for-EU? A Proposal for a Mechanism Funding Pan-European Green Investment to Promote the EU (Still) Meeting Its Climate Goals

Moritz Scherleitner, Edoardo Traversa 2025 Cambridge University Press

Climate risk disclosures and auditor expertise

Ly Pham, David Hay, Antti Miihkinen, Emma-Riikka Myllymäki, Lasse Niemi, Jukka Sihvonen 2024 The British Accounting Review

Reconstructing legitimacy of internal auditing during ERP implementations: two contrasting cases

Hany Elbardan, Donald Nordberg, Vikash Kumara Sinha 2023 Journal of Accounting Literature

A Multilevel Perspective of Organized and Intentional Corporate Social Irresponsibility

Vikash Sinha, Mi Tran, Eshani S. Beddewela 2024 Academy of Management Perspectives

The HOT Proposal and Primary EU law – An Examination and Suggestions to Address Possible Validity Concerns

Moritz Scherleitner, Noora Mäki 2024 World Tax Journal

Discretion in the Governance Work of Internal Auditors: Interplay Between Institutional Complexity and Organizational Embeddedness

Vikash Kumara Sinha, Marika Arena, Eduardo Schiehll 2024 British Journal of Management

Involving the Corporate Sector in EU Financing: A Two-Tier Model for a Corporate Income Tax-Based Own Resource

Moritz Scherleitner, Edoardo Traversa 2024 European Law Review

The Effect of Audit Partners Digitalization Expertise on Audit Fees

Arpine Maghakyan, Henry Jarva, Lasse Niemi, Jukka Sihvonen 2024 European Accounting Review

Managerial extraversion and corporate voluntary disclosure

Florian Eugster, Jenni Kallunki, Juha-Pekka Kallunki, Henri Nilsson 2023 Contemporary Accounting Research

Article 6 of Anti Tax Avoidance Directive-Living a Life on Its Own?

Jasper Korving, Moritz Scherleitner 2023 European Business Law Review

How Does Carbon Footprint Information Affect Consumer Choice? A Field Experiment

Bianca Beyer, Rico Chaskel, Simone Euler, Joachim Gassen, Ann-Kristin Großkopf, Thorsten Sellhorn 2023 Journal of accounting research

Mutual recognition in investment fund taxation? A reflection based on recent ECJ case law

Moritz Scherleitner 2023 Maastricht Journal of European and Comparative Law

Private firm´s tax aggressiveness and lightweight pre-tax-audit interventions by tax administration

Hannu Ojala, Pekka Malo, Esko Penttinen 2023 Journal of International Accounting, Auditing and Taxation

Explaining the Unintended Consequences of Management Control Systems: Managerial Cognitions and Inertia in the Case of Nokia Mobile Phones

Teemu Malmi, Katja Kolehmainen, Markus Granlund 2023 Contemporary Accounting Research

Sustainability trade-offs in the circular economy: A maturity-based framework

Enes Ünal, Vikas Kumar Sinha 2023 Business Strategy and the Environment

External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis

Hannu Ojala, David C. Hay, Lasse Niemi, Brigitte Eierle, Sven Hartlieb 2022 A Journal of Practice & Theory

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