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Content
October 2019, Volume 28, Issue 5
- 977-1010 Unpacking the Fluidity of Management Accounting Concepts: An Ethnographic Social Site Analysis of Enterprise Risk Management
by Matthäus Tekathen - 1011-1026 Welfare Effects of Endogenous Information Acquisition and Disclosure in Duopoly Markets
by Kazunori Miwa
August 2019, Volume 28, Issue 4
- 621-658 Audit Market Response to PCAOB Censures of US Big 4 Firms
by Jeff P. Boone & Inder K. Khurana & K. K. Raman - 659-679 Implications of a Fragile Professional Identity on Role Behavior: An Exploratory Case of an Accountant Fraudster
by Steven Dellaportas & Luckmika Perera & Sandeep Gopalan & Ben Richardson - 681-712 Disentangling the Role of Management Control Systems for Product and Process Innovation in Different Contexts
by Bing Guo & Evita Paraskevopoulou & Luis Santamaría Sánchez - 713-736 Ending the Accounting-for-Intangibles Status Quo
by Baruch Lev - 737-765 Desingularization and Dequalification: A Foray Into Ranking Production and Utilization Processes
by Claire-France Picard & Sylvain Durocher & Yves Gendron - 767-789 Is Tax Volatility Priced by Lenders in the Syndicated Loan Market?
by Daniel Saavedra - 791-818 Carbon Disclosure, Contextual Factors, and Information Asymmetry: The Case of Physical Risk Reporting
by Frank Schiemann & Alice Sakhel
May 2019, Volume 28, Issue 3
- 423-450 Private Debt and Timely Loss Recognition
by Benedikt Franke & Sonja Müller - 451-482 Value-based Management and Merger & Acquisition Returns: A Multi-level Contingency Model
by Sebastian Firk & Franz Maybuechen & Jana Oehmichen & Michael Wolff - 483-512 The Corrosive Effect of Offshore Financial Centers on Multinational Firms’ Disclosure Strategy
by Walid Ben Amar & Luo He & Tiemei Li & Michel Magnan - 513-540 Political Corruption and Auditor Behavior: Evidence from US Firms
by Hongkang Xu & Mai Dao & Alex Petkevich - 541-571 The Determinants and Effects of Clients Following Audit Partners Who Switch Audit Firms
by Wen-Ching Chang & Hiu Lam Choy & Huey-Yeh Lin & Meihua Koo - 573-603 Fair Value Measurement for Long-Lived Operating Assets: Research Evidence
by Thorsten Sellhorn & Christian Stier - 605-619 A Note on Intraday Event Studies
by Ben R. Marshall & Nick Nguyen & Nuttawat Visaltanachoti
March 2019, Volume 28, Issue 2
- 223-248 Estimating the Precision of Information on Earnings and Non-earnings Announcement Days, and Its Relation with the Cost of Equity
by Eli Amir & Shai Levi - 249-274 An Investigation of Stock Price Declines Following Corporate Financing Events: Further Evidence
by Uday Chandra & Richard Schneible - 275-307 Delegation of Decision Rights and Misreporting: The Roles of Incentive-based Compensation Schemes and Responsibility Rationalization
by Vincent K. Chong & Isabel Z. Wang - 309-334 Testing the Efficacy of Replacing the Incurred Credit Loss Model with the Expected Credit Loss Model
by Mohamed Gomaa & Kiridaran Kanagaretnam & Stuart Mestelman & Mohamed Shehata - 335-369 A Time-Series Analysis of the Scale of Coercive Journal Self-Citation and its Effect on Impact Factors and Journal Rankings
by Christopher Humphrey & Oxana Kiseleva & Thomas Schleicher - 371-393 CEO and Outside Director Equity Compensation: Substitutes or Complements for Management Earnings Forecasts?
by Hyung Tae Kim & Byungjin Kwak & Jaywon Lee & Inho Suk - 395-422 Creating Legitimacy for Sustainability Assurance Practices: Evidence from Sustainability Restatements
by Giovanna Michelon & Dennis M. Patten & Andrea M. Romi
January 2019, Volume 28, Issue 1
- 1-33 The Impact of Accounting Standards on Pension Investment Decisions
by Christian Barthelme & Paraskevi Vicky Kiosse & Thorsten Sellhorn - 35-43 Bridging Financial Reporting Research and Policy: A Discussion of ‘The Impact of Accounting Standards on Pension Investment Decisions’
by Stefano Cascino - 45-70 Voting over Disclosure Standards
by Jeremy Bertomeu & Robert P. Magee & Georg Schneider - 71-100 Sabotage in Capital Budgeting: The Effects of Control and Honesty on Investment Decisions
by Markus Brunner & Andreas Ostermaier - 101-127 Not Clawing the Hand that Feeds You: The Case of Co-opted Boards and Clawbacks
by Sterling Huang & Chee Yeow Lim & Jeffrey Ng - 129-150 The Impact of Audit Committee Financial Expertise on Management Discussion and Analysis (MD&A) Tone
by Jaywon Lee & Jongwon Park - 151-175 Controlling Scarce Working Time in a Multi-task Incentive Problem
by Carolin Mauch & Jens Robert Schöndube - 177-209 Does Sustainability Assurance Improve Managerial Investment Decisions?
by Maria Steinmeier & Michael Stich - 211-222 Thank you to Associate Editors, Editorial Board Members, Ad-hoc Associate Editors, Guest Editors and Reviewers 2018
by The Editors
August 2018, Volume 27, Issue 4
- 595-621 Audit Team Attributes Matter: How Diversity Affects Audit Quality
by Mara Cameran & Angelo Ditillo & Angela Pettinicchio - 623-647 The Audit Committee as an Interactive Process: Insights on the AC Chairperson’s Power
by Tiphaine Compernolle & Chrystelle Richard - 649-681 Formula Apportionment: Factor Allocation and Tax Avoidance
by Sebastian Eichfelder & Frank Hechtner & Jochen Hundsdoerfer - 683-712 Shifting Strategies: the Pursuit of Closure and the ‘Association of German Auditors’
by Lisa Evans - 713-745 Empirical Evidence on the Role of Proxy Advisors in European Capital Markets
by Joerg-Markus Hitz & Nico Lehmann - 747-770 The Impact of Managers’ Participation in Costing System Design on Their Perceived Contributions to Process Improvement
by Sophie Hoozée & Quang-Huy Ngo - 771-796 State Ownership, Socio-political Factors, and Labor Cost Stickiness
by Ronny Prabowo & Reggy Hooghiemstra & Paula Van Veen-Dirks
May 2018, Volume 27, Issue 3
- 407-436 Enforcement Actions and Auditor Changes
by Marcus Brocard & Benedikt Franke & Dennis Voeller - 437-465 CEO Retirement, Corporate Governance and Conditional Accounting Conservatism
by Shimin Chen & Serene Xu Ni & Feida Zhang - 467-493 Selective Trading of Available-for-Sale Securities: Evidence from U.S. Commercial Banks
by Minyue Dong & Xiao-Jun Zhang - 495-525 Exploring the Persuasiveness of Accounting Numbers in the Framing of ‘Performance’ – A Micro-Level Analysis of Performance Review Meetings
by Lukas Goretzki & Simone Mack & Martin Messner & Jürgen Weber - 527-557 How Do Financial Constraints Relate to Financial Reporting Quality? Evidence from Seasoned Equity Offerings
by Ahmet C. Kurt - 559-581 Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing
by Daniel Reimsbach & Rüdiger Hahn & Anil Gürtürk - 583-594 Corporate Risk Disclosure and Audit Fee: A Text Mining Approach
by Rong Yang & Yang Yu & Manlu Liu & Kean Wu
March 2018, Volume 27, Issue 2
- 209-235 Real Earnings Management and Information Asymmetry in the Equity Market
by David Abad & M. Fuensanta Cutillas-Gomariz & Juan Pedro Sánchez-Ballesta & José Yagüe - 237-262 The Effect of Aggregation of Accounting Information via Segment Reporting on Accounting Conservatism
by Daniel A. Bens & Steven J. Monahan & Logan B. Steele - 263-287 To Disclose or Not to Disclose? An Investigation of the Antecedents and Effects of Open Book Accounting
by Ariela Caglio - 289-312 The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History
by Kees Camfferman & Stephen A. Zeff - 313-337 Returnee Talent and Corporate Investment: Evidence from China
by Yunhao Dai & Dongmin Kong & Shasha Liu - 339-361 Choosing an Accounting Method to Explain Public Policy: Social Return on Investment and UK Non-profit Sector Policy
by Matthew Hall & Yuval Millo - 363-382 Rankings, Performance, and Sabotage: The Moderating Effects of Target Setting
by Frank Hartmann & Philipp Schreck - 383-399 Disclosure Checklists and Auditors’ Judgments of Aggressive Accounting
by Marcel van Rinsum & Victor S. Maas & David Stolker
January 2018, Volume 27, Issue 1
- 1-21 Tax Regimes and Capital Gains Realizations
by Martin Jacob - 23-36 Voluntary Disclosure and Analyst Forecast
by Konrad Lang - 37-74 Shareholder Loans and Earnings Smoothing – Empirical Findings from German Private Firms
by Jochen Bigus & Stefanie Häfele - 75-104 International Financial Reporting Standards and Private Firms’ Access to Bank Loans
by Benjamin Balsmeier & Steven Vanhaverbeke - 105-128 The Information Content of Guidance and Earnings
by Jonathan A. Milian - 129-148 Differential Weighting of Objective Versus Subjective Measures in Performance Evaluation: Experimental Evidence
by Narisa Tianjing Dai & Xi (Jason) Kuang & Guliang Tang - 149-172 Blockholders’ Ownership and Audit Fees: The Impact of the Corporate Governance Model
by Raúl Barroso & Chiraz Ben Ali & Cédric Lesage - 173-183 Addressing Unobserved Selection Bias in Accounting Studies: The Bias Minimization Method
by Michael J. Peel - 185-196 The Use of Hierarchical Linear Modeling to Address Lack-of-Independence in Empirical Auditing Research
by Yu-Shan Chang & Yu-Jr Lin & Li-Lin (Sunny) Liu & Min-Jeng Shiue & Clark M. Wheatley - 197-207 Thank you to Associate Editors, Editorial Board Members, Ad hoc Associate Editors, Guest Editors and Reviewers 2017
by The Editors
October 2017, Volume 26, Issue 4
- 629-650 Implications of Economic Shocks for CEO Performance Evaluation
by Claudine Mangen - 651-679 The Effect of CEO Stock-Based Compensation on the Pricing of Future Earnings
by Bobae Choi & Jae B. Kim - 681-702 Tournament Winner Proportion and its Effect on Effort: An Investigation of the Underlying Psychological Mechanisms
by Thorsten Knauer & Friedrich Sommer & Arnt Wöhrmann - 703-728 Constructing, Contesting, and Overloading: A Study of Risk Management Framing
by Marion Brivot & Darlene Himick & Daniel Martinez - 729-753 Corporate Social Responsibility Disclosure and the Value of Cash Holdings
by Louise Yi Lu & Greg Shailer & Yangxin Yu - 755-785 Should Directors Have Term Limits? – Evidence from Corporate Innovation
by Ning Jia - 787-818 Is the Public Oversight of Auditors Effective? The Impact of Sanctions on Loss of Clients, Salary and Audit Reporting
by Stefan Sundgren & Tobias Svanström - 819-819 Corrigendum
by The Editors
July 2017, Volume 26, Issue 3
- 1-1 Erratum
by The Editors - 411-418 Letter from the Editor: Why Are Papers Desk Rejected at ?
by Hervé Stolowy - 419-440 Capital Charge Rates, Investment Incentives and Taxation
by Thomas Bauer & Thomas Kourouxous - 441-468 Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment
by Markus Diller & Pia Kortebusch & Georg Schneider & Caren Sureth-Sloane - 469-501 Does a Firm’s Life Cycle Explain Its Propensity to Engage in Corporate Tax Avoidance?
by Mostafa Monzur Hasan & Ahmed Al-Hadi & Grantley Taylor & Grant Richardson - 503-530 The Impact of Taxes on Competition for CEOs
by Peter Krenn - 531-559 To Shift or Not To Shift? Intertemporal Income Shifting as a Response to the Risk Capital Allowance Introduction in Belgium
by Kathleen Andries & Martine Cools & Steve Van Uytbergen - 561-580 The Effect of Tax Privacy on Tax Compliance – An Experimental Investigation
by Kay Blaufus & Jonathan Bob & Philipp E. Otto & Nadja Wolf - 581-601 Simplified Tax Accounting and the Choice of Legal Form
by Sören M. Bergner & Jost H. Heckemeyer - 603-627 Investment Decisions and Depreciation Choices under a Discretionary Tax Depreciation Rule
by Jacco L. Wielhouwer & Eelke Wiersma
April 2017, Volume 26, Issue 2
- 165-191 Institutional Logics in Police Performance Indicator Development: A Comparative Case Study of Spain and Finland
by Antti Rautiainen & Elena Urquía-Grande & Clara Muñoz-Colomina - 193-214 Do Analysts Strategically Employ Cash Flow Forecast Revisions to Offset Negative Earnings Forecast Revisions?
by Choong-Yuel Yoo & Jinhan Pae - 215-237 Are Corporate Tax Reductions Real Benefits under Imputation Systems?
by Chia-Wen Chang & Ming-Chin Chen & Vincent Y.S. Chen - 239-282 Interactive Reporting Bias Surrounding CEO Turnover
by Chia-Feng (Jeffrey) Yu - 283-310 The Impact of Unrealized Fair Value Adjustments on Dividend Policy
by Alexandros Sikalidis & Stergios Leventis - 311-339 Consequences of the Abandonment of Mandatory Joint Audit: An Empirical Study of Audit Costs and Audit Quality Effects
by Cédric Lesage & Nicole V. S. Ratzinger-Sakel & Jaana Kettunen - 341-378 Strategy, Valuation, and Forecast Accuracy: Evidence from Italian Strategic Plan Disclosures
by Stephen P. Baginski & Saverio Bozzolan & Antonio Marra & Pietro Mazzola - 379-409 Bank Relationships and Private Firms’ Financial Reporting Quality
by Jochen Bigus & Christa Hillebrand
January 2017, Volume 26, Issue 1
- 1-25 Media Content, Accounting Quality, and Liquidity Volatility
by Rochester H. Cahan & Steven F. Cahan & Tan (Charlene) Lee & Nhut H. Nguyen - 27-59 Corporate Opacity and Cost of Debt for Family Firms
by Liangbo Ma & Shiguang Ma & Gary Tian - 61-95 Legal Liability, Government Intervention, and Auditor Behavior: Evidence from Structural Reform of Audit Firms in China
by Ku He & Xiaofei Pan & Gary Tian - 97-124 Debt Maturity and Tax Avoidance
by Petya Platikanova - 125-152 Internal Control and Stock Price Crash Risk: Evidence from China
by Jun Chen & Kam C. Chan & Wang Dong & Feida (Frank) Zhang - 153-158 Marital Status and Earnings Management
by Gilles Hilary & Sterling Huang & Yanping Xu - 159-164 Thank you to Associate Editors, Editorial Board Members, Ad hoc Associate Editors, Guest Editors and Reviewers 2016
by The Editors
October 2016, Volume 25, Issue 4
- 635-660 The Role of Performance Reporting System Characteristics for the Coordination of High-Cost Areas in Hospitals
by Andrea Szczesny & Christian Ernst - 661-686 Performance Measurement and Compensation Practices in Hospitals: An Empirical Analysis in Consideration of Ownership Types
by Maik Lachmann & Rouven Trapp & Felix Wenger - 687-718 Cost (In)Efficiency and Institutional Pressures in Nursing Home Chains
by Cécile Martin & Tiphaine Jérôme - 719-733 Accounting and the ‘Insoluble’ Problem of Health-Care Costs
by Florian Gebreiter & Laurence Ferry - 735-769 Cost Accounting for War: Contracting Procedures and Cost-plus Pricing in WWI Industrial Mobilization in Italy
by Gloria Vollmers & Valerio Antonelli & Raffaele D'Alessio & Roberto Rossi - 771-792 How Will the Court Decide? – Tax Experts’ versus Laymen's Predictions
by Kay Blaufus & Jonathan Bob & Daniela Lorenz & Matthias Trinks - 793-814 Does Board Independence Affect Audit Fees? Evidence from Recent Regulatory Reforms
by John Ziyang Zhang & Yangxin Yu
September 2016, Volume 25, Issue 3
- 421-449 Market Reaction to Goodwill Impairments
by Thorsten Knauer & Arnt Wöhrmann - 451-485 The Effects of Conservative Reporting on Investor Disagreement
by Carlo D'Augusta & Sasson Bar-Yosef & Annalisa Prencipe - 487-513 Why More Forward-Looking Accounting Standards Can Reduce Financial Reporting Quality
by Ralf Ewert & Alfred Wagenhofer - 515-548 Legal Form and Earnings Properties
by Jochen Bigus & Nadine Georgiou & Philipp Schorn - 549-578 The Construction of Risk Management Credibility Within Corporate Boardrooms
by Yves Gendron & Marion Brivot & Henri Guénin-Paracini - 579-611 Are CSR Disclosures Value Relevant? Cross-Country Evidence
by Steven F. Cahan & Charl De Villiers & Debra C. Jeter & Vic Naiker & Chris J. Van Staden - 613-633 Cooperation for Publication? An Analysis of Co-authorship Patterns in Leading Accounting Journals
by Christoph Endenich & Rouven Trapp
June 2016, Volume 25, Issue 2
- 215-243 ‘Accounting Talk’ Through Metaphorical Representations: Change Agents and Organisational Change in Home-Based Elderly Care
by Martin Carlsson-Wall & Kalle Kraus & Malin Lund & Ebba Sjögren - 245-274 Are Joint Audits Associated with Higher Audit Fees?
by Paul André & GéRaldine Broye & Christopher Pong & Alain Schatt - 275-286 An Average-Based Accounting Approach to Capital Asset Investments: The Case of Project Finance
by Carlo Alberto Magni - 287-317 Determinants and Economic Consequences of Non-financial Disclosure Quality
by Fang Gao & Yi Dong & Chenkai Ni & Renhui Fu - 319-345 Practice Variation in Public Sector Internal Auditing: An Institutional Analysis
by Marika Arena & Kim Klarskov Jeppesen - 347-371 Media Coverage and the Stock Market Valuation of TARP Participating Banks
by Jeffrey Ng & Florin P. Vasvari & Regina Wittenberg-Moerman - 373-401 Capitalizing Research & Development: Signaling or Earnings Management?
by Tami Dinh & Helen Kang & Wolfgang Schultze - 403-419 Accounting and the Hope of Action
by Bino Catasús & Paolo Ferri & Sofi von Laskowski
May 2016, Volume 25, Issue 1
- 1-5 Letter from the Incoming Editor of the European Accounting Review
by Hervé Stolowy - 7-34 Do (Fe)Male Auditors Impair Audit Quality? Evidence from Going-Concern Opinions
by Kris Hardies & Diane Breesch & Joël Branson - 35-58 Mandatory Audit Firm Rotation and Audit Quality
by Mara Cameran & Annalisa Prencipe & Marco Trombetta - 59-79 Changing the Institutional Framework of Statutory Audit: Internal Stakeholders' Perceptions of the Associated Benefit and Costs
by Klaus Ruhnke & Martin Schmidt - 81-107 Disclosure Policy in a Mixed Market
by Kenji Matsui - 109-129 The Role of Roles in Risk Management Change: The Case of an Italian Bank
by Elena Giovannoni & Sonia Quarchioni & Angelo Riccaboni - 131-154 Audit Market Segmentation -- The Impact of Mid-tier Firms on Competition
by Dirk Simons & Nicole Zein - 155-182 The Effect of Board Independence on Information Asymmetry
by Beng Wee Goh & Jimmy Lee & Jeffrey Ng & Kevin Ow Yong - 183-204 How Audits Moderate the Effects of Incentives and Peer Behavior on Misreporting
by Eddy Cardinaels & Yuping Jia
December 2015, Volume 24, Issue 4
- 637-658 Court Intervention as a Governance Mechanism over CEO Pay: Evidence from the Citigroup Derivative Lawsuit
by Ana M. Albuquerque & Mary Ellen Carter & Luann J. Lynch - 659-684 Market Reactions to the Regulation of Executive Compensation
by J�rg-Markus Hitz & Stephanie M�ller-Bloch - 685-725 CEO Contract Design Regulation and Risk-Taking
by Johannes Sauset & Phillip Waller & Michael Wolff - 727-752 Boards' Response to Shareholders' Dissatisfaction: The Case of Shareholders' Say on Pay in the UK
by Walid Alissa - 753-778 Say-on-Pay Votes: The Role of the Media
by Reggy Hooghiemstra & Yu Flora Kuang & Bo Qin - 779-800 The Role of Defined Benefit Pension Plans in Executive Compensation
by Brian Cadman & Linda Vincent - 801-822 The Impact of Debt-Equity Reporting Classifications on the Firm's Decision to Issue Hybrid Securities
by Shai Levi & Benjamin Segal
September 2015, Volume 24, Issue 3
- 413-440 Real Earnings Management Uncertainty and Corporate Credit Risk
by Tsung-Kang Chen & Yijie Tseng & Yu-Ting Hsieh - 441-469 Does Book-Tax Conformity Deter Opportunistic Book and Tax Reporting? An International Analysis
by Tanya Y.H. Tang - 471-493 The Information Content of Stock Prices, Legal Environments, and Accounting Standards: International Evidence
by Jacqueline Wenjie Wang & Wayne W. Yu - 495-518 Institutional Investors and Insider Trading Profitability
by Robert Bricker & Garen Markarian - 519-549 How Analysts Process Information: Technical and Financial Disclosures in the Microprocessor Industry
by Elena Beccalli & Peter Miller & Ted O'leary - 551-580 The Valuation Relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme
by Peter M. Clarkson & Yue Li & Matthew Pinnuck & Gordon D. Richardson - 581-606 Loss Aversion, Audit Risk Judgments, and Auditor Liability
by Jochen Bigus - 607-633 Audit Partner Public-Client Specialisation and Client Abnormal Accruals
by Kim Ittonen & Karla Johnstone & Emma-Riikka Myllym�ki
June 2015, Volume 24, Issue 2
- 207-239 The Valuation of Management Control Systems in Start-Up Companies: International Field-Based Evidence
by Antonio Davila & George Foster & Ning Jia - 241-276 On the Effectiveness of Incentive Pay: Exploring Complementarities and Substitution between Management Control System Elements in a Manufacturing Firm
by Ivar Friis & Allan Hansen & Tam�s V�mosi - 277-303 Developing Enabling Performance Measurement Systems: On the Interplay Between Numbers and Operational Knowledge
by Hans Englund & Jonas Gerdin - 305-328 Fast Fashion: Calculative Technologies and the Governance of Everyday Dress
by Ingrid Jeacle - 329-345 Effects of Target Timing and Contract Frame on Individual Performance
by Xiaotao (Kelvin) Liu & Yue (May) Zhang - 347-377 Audit Fees in a Joint Audit Setting
by Sophie Audousset-Coulier - 379-409 Institutional Change of Accounting Systems: The Adoption of a Regime of Adapted International Financial Reporting Standards
by Marta Silva Guerreiro & Lúcia Lima Rodrigues & Russell Craig
May 2015, Volume 24, Issue 1
- 1-29 Mandatory Disclosure Quality, Inside Ownership, and Cost of Capital
by John E. Core & Luzi Hail & Rodrigo S. Verdi - 31-61 Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?
by Hans B. Christensen & Edward Lee & Martin Walker & Cheng Zeng - 63-93 CEO Pay Contracts and IFRS Reconciliations
by Georgios Voulgaris & Konstantinos Stathopoulos & Martin Walker - 95-128 The Role of Institutional and Economic Factors in the Strategic Use of Non-GAAP Disclosures to Beat Earnings Benchmarks
by Helena Isidro & Ana Marques - 129-146 How to Measure Analyst Forecast Effort
by Tanja Klettke & Carsten Homburg & Sebastian Gell - 147-166 R&D Cuts and Subsequent Reversals: Meeting or Beating Quarterly Analyst Forecasts
by John Shon & Meng Yan - 167-197 Unification and Dual Closure in the Italian Accountancy Profession, 1861-1906
by Stefano Coronella & Massimo Sargiacomo & Stephen P. Walker
December 2014, Volume 23, Issue 4
- 485-517 Political Connections and Accounting Quality under High Expropriation Risk
by George Batta & Ricardo Sucre Heredia & Marc Weidenmier - 519-551 When EU Leaders Speak, the Markets Listen
by Tomasz Piotr Wisniewski & Andrea Moro - 553-558 Implementability of Trading Strategies Based on Accounting Information: Piotroski (2000) Revisited
by Sohyung Kim & Cheol Lee - 559-591 An Improved Test for Earnings Management Using Kernel Density Estimation
by Henry Lahr - 593-623 When Organisations Deinstitutionalise Control Practices: A Multiple-Case Study of Budget Abandonment
by Sebastian D. Becker - 625-645 Effects of Executive Compensation Complexity on Investor Behaviour in an Experimental Stock Market
by Robert M. Gillenkirch & Achim Hendriks & Susanne A. Welker - 647-669 The Tracking of Environmental Costs: Motivations and Impacts
by Jean-Fran�ois Henri & Olivier Boiral & Marie-Jos�e Roy - 671-691 Management Accountants' Occupational Prestige Within the Company: A Social Identity Theory Perspective
by Keke Hiller & Matthias D. Mahlendorf & J�rgen Weber - 693-727 Endogenous Precision of Performance Measures and Limited Managerial Attention
by Pierre Jinghong Liang & Lin Nan - 729-768 Accounting Accruals and Stock Returns: Evidence from European Equity Markets
by Georgios A. Papanastasopoulos
September 2014, Volume 23, Issue 3
- 361-385 Accounting Research in Family Firms: Theoretical and Empirical Challenges
by Annalisa Prencipe & Sasson Bar-Yosef & Henri C. Dekker - 387-402 Financial Reporting and the Protection of Socioemotional Wealth in Family-Controlled Firms
by Luis Gomez-Mejia & Cristina Cruz & Claudia Imperatore - 403-430 Conservatism and Equity Ownership of the Founding Family
by Shuping Chen & Xia Chen & Qiang Cheng - 431-461 Real Earnings Management and Accrual-based Earnings Management in Family Firms
by Ann-Kristin Achleitner & Nina G�nther & Christoph Kaserer & Gianfranco Siciliano - 463-482 Internal Controls in Family-Owned Firms
by Dan Weiss
June 2014, Volume 23, Issue 2
- 173-198 Information Consequences of Accounting Conservatism
by Juan Manuel García Lara & Beatriz García Osma & Fernando Penalva - 199-226 Value Relevance of Accounting Information for Intangible-Intensive Industries and the Impact of Scale: The US Evidence
by Mustafa Ciftci & Masako Darrough & Raj Mashruwala - 227-255 Disclosure Regulation in Duopoly Markets: Proprietary Costs and Social Welfare
by Jeroen Suijs & Jacco L. Wielhouwer - 257-289 Thinly Traded Growth Stocks: A Joint Examination of Transparency in Communication and the Trading Platform
by Miles Gietzmann & Ivana Raonic - 291-334 Absence and Variant Modes of Presence of Management Accounting in New Product Development - Theoretical Refinement and Some Empirical Evidence
by Jani Taipaleenm�ki - 335-356 Business Involvement in Accounting: A Case Study of International Financial Reporting Standards Adoption and the Work of Accountants
by Anna-Maija Lantto
May 2014, Volume 23, Issue 1
- 1-23 The Demand for Audit in Private Firms: Recent Large-Sample Evidence from the UK
by Elisabeth Dedman & Asad Kausar & Clive Lennox - 25-55 Stale and Scale Effects in Markets-Based Accounting Research: Evidence from the Valuation of Dividends
by Igor Goncharov & David Veenman - 57-85 External Auditor Reassessment of Client Business Risk Following the Issuance of a Comment Letter by the SEC
by Miles B. Gietzmann & Angela K. Pettinicchio - 87-115 Accounting as a Technology of Government in the Portuguese Empire: The Development, Application and Enforcement of Accounting Rules During the Pombaline Era (1761-1777)
by Delfina Gomes & Garry D. Carnegie & Lúcia Lima Rodrigues - 117-141 The Challenge of Assessing the Market Value of Private Companies Using a Standardised Combination Method for Tax Purposes - Lessons to be Learnt from Past Experience
by Jens M�ller - 143-165 Accountability and Role Effects in Balanced Scorecard Performance Evaluations When Strategy Timeline Is Specified
by Geoffrey Bartlett & Eric Johnson & Philip Reckers
December 2013, Volume 22, Issue 4
- 647-684 Managing in a Complex World: Accounting and Governance Choices in Hospitals
by Eddy Cardinaels & Naomi Soderstrom - 685-718 Extracting Sustainable Earnings from Profit Margins
by Eli Amir & Eti Einhorn & Itay Kama - 719-738 Audit Quality and Banks' Assessment of Disclosed Accounting Information
by Ling Chu & Robert Mathieu & Chima Mbagwu - 739-763 The Role of Financial, Macroeconomic, and Non-financial Information in Bank Loan Default Timing Prediction
by Alnoor Bhimani & Mohamed Azzim Gulamhussen & Samuel da Rocha Lopes - 765-785 A Field Study of the Emerging Practice of Beyond Budgeting in Industrial Companies: An Institutional Perspective
by Tiina Henttu-Aho & Janne J�rvinen - 787-808 Investment and Liquidation Incentives under Solvency Tests and Legal Capital
by Stefan Wielenberg
June 2013, Volume 22, Issue 2
- 221-256 How Important are Earnings Announcements as an Information Source?
by Sudipta Basu & Truong Xuan Duong & Stanimir Markov & Eng-Joo Tan - 257-296 The Stewardship Role of Analyst Forecasts, and Discretionary Versus Non-discretionary Accruals
by Peter O. Christensen & Hans Frimor & Florin Sabac - 297-336 Investment Decisions on Long-term Assets: Integrating Strategic and Financial Perspectives
by Fábio Frezatti & Diógenes de Souza Bido & Ana Paula Capuano Da Cruz & Marcelo Francini Girão Barroso & Maria José de Camargo Machado - 337-366 Non-audit Services and Audit Quality: Evidence from Private Firms
by Tobias Svanstr�m - 367-390 Sooner or Later? -- Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility
by Rainer Niemann & Caren Sureth - 391-424 Headquarters−Subsidiary Interdependencies and the Design of Performance Evaluation and Reward Systems in Multinational Enterprises
by Yan Du & Marc Deloof & Ann Jorissen
May 2013, Volume 22, Issue 1
- 1-37 Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research
by Ulf Br&?ggemann & J?rg-Markus Hitz & Thorsten Sellhorn - 39-77 The Impact of Corporate Governance on IFRS Adoption Choices
by Arnt Verriest & Ann Gaeremynck & Daniel B. Thornton