This is the online extension to the paper
'Private Firm Accounting: The European Reporting Environment, Data and Research Perspectives', published by Christof Beuselinck, Ferdinand Elfers, Joachim Gassen and Jochen Pierk in Accounting and Business Research.
The paper systematically reviews the literature on private firm accounting.
We identify studies for the paper and this repository
by a semi-automated search process starting with all topical
publications in 10 general interest peer-reviewed accounting journals.
From these studies we applied snowball sampling to identify additional
topical studies that are referenced by our initial studies. The
resulting sample covers 121 original research papers and six
overview papers that have been published between 1986 and 2020.
We will add newly published studies regularly so that the data
repository remains up-to-date. If you would like to suggest studies
published in peer-reviewed journals to add or receive e-mail
notifications of updates please send us an
The application has the following three tabs selectable in the
top menu line:
Here you can browse the publications that are
included in the repository, select single studies to review
additional information or select a set of studies on which
you can then view bibliometric analyses.
Info on Paper:
Presents additional information on a selected study.
Presents bibliometric analyses on a selected set of studies,
using all studies in the repository as default.
Journals that were covered by the first sampling step
(in alphabetical order):
Accounting and Business Research (ABR); Accounting,
Organizations, and Society (AOS); Accounting Review (TAR);
Contemporary Accounting Research (CAR);
European Accounting Review (EAR);
Journal of Accounting and Economics (JAE);
Journal of Accounting and Public Policy (JAPP);
Journal of Accounting Research (JAR);
Journal of Business, Finance & Accounting (JBFA); and
Review of Accounting Studies (RAST).
R Package used for biliometric analysis
Aria, M. & Cuccurullo, C. (2017) bibliometrix: An R-tool for
comprehensive science mapping analysis, Journal of Informetrics,
11(4), pp 959-975.
The analysis in this panel is based on data collected by using Scopus and on the methodology and tools provided by the Bibliometrics package.