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Abstract This study provides a ranking in accounting research output in Europe during 1991-2002. We use a set of 19 accounting journals to rank accounting programmes for 253 European universities. UK universities are overwhelmingly represented in the top ranking. Over the entire period, the top...
Abstract Writers and standard setters have propounded the adoption of private sector frameworks for the public sector. Ellwood (2003) examined the apparent ‘bridge’ between and across the sectors provided by UK GAAP and concluded that much work needed to be undertaken on the theoretical...
Abstract This paper studies earnings management in a European context. More specifically, the effects of three factors on earnings management within Europe are studied: member state audit environment, audit firm quality and presence in international capital markets. The national audit...
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