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Content
2025, Volume 69, Issue C
- S0882611025000161 Do shareholders vote against executive compensation when pay is misaligned with performance?
by Gong, James Jianxin & Lee, Nian Lim & Wang, Sophia I.
- S0882611025000276 Pre-restatement executive turnovers and investor reactions
by Zhang, Zhen & Lao, Brent & Park, Jin Dong
- S0882611025000288 Increasing attention to disconfirming information in the audit environment when time pressure promotes confirmation of client assertions
by Durkin, Mary P. & Rose, Jacob M.
- S0882611025000306 Stock option expense recognition and the cost of equity
by Li, Zining & Plečnik, James M. & Wilson, Wendy & Zhang, Suning
- S0882611025000318 The impact of semi-annual audits on audit fees and financial reporting quality: Evidence from Taiwan-registered foreign firms
by Hsiao, Hui-Yu & Liu, Wu-Po & Tian, Tian
- S0882611025000331 How does managerial entrenchment relate to Financial statement comparability?
by Folsom, David & Pérez, Rebeca & Wu, Qifeng
- S0882611025000343 The impact of buy-side analyst social network relationships on recommendations, price discovery, and employment outcomes
by Crawford, Steven & Gray, Wesley & Johnson, Bryan & Price, Richard A.
- S0882611025000355 Whatever it takes: Evidence on the trade-off between employee safety violations and product recalls
by Afrin, Farzana & Grady, Megan
- S0882611025000367 Climate news and accounting comparability
by Chircop, Justin & Nguyen, Nhat Q. & Nguyen, Tri T.
- S0882611025000379 Bridging IT auditors and AI auditing: Understanding pathways to effective IT audits of AI-driven processes
by Li, Yueqi & Goel, Sanjay
- S0882611025000380 The switch from IFRS to local GAAP: Evidence from UK private firms
by Hsu, Yu-Lin & Yang, Ya-Chih & Arora, Manish Rajkumar
- S0882611025000392 Does the presence of GC in the top management team affect debt financing choices?
by Hossain, Md Safayat & Rahman, Mahmud
- S0882611025000409 Audit committee composition and effectiveness: The role of odd-numbered committees
by Chen, Lele & Kalelkar, Rachana & Xu, Qiao
- S0882611025000410 The use of non-financial performance measures in CEO compensation contracts and pricing of audit engagements: Evidence from the amendment to PCAOB AS 2110
by Kwon, Kyungeun Karry & Park, Myung Seok
- S0882611025000422 Concerted efforts: The role of component auditors in multinational group audit in China
by Sun, Yan & Liu, Suyi & Jin, Justin Yiqiang
- S0882611025000434 Customer political sentiment and supplier relationship-specific investments
by Chen, Pin-Ju & Jiu, Lili & Yu, Po-Hsiang
- S0882611025000446 Do investors see the darkness in narcissism?
by Triki, Anis & Marquez-Illescas, Gilberto
- S0882611025000458 Green investors and corporate carbon disclosure
by Ge, Yiyun & Zhang, Yi
- S088261102500029X Discussion of “increasing attention to disconfirming information in the audit environment when time pressure promotes confirmation of client assertions”
by Gao, Lei
- S088261102500032X Earnings versus cash flows in equity valuation: Evidence from the COVID-19 crisis
by Kim, Jeong-Bon & Kim, Junwoo & Lee, Jay Junghun
- S088261102500046X The relationship between SEC comment letters and subsequent auditor dismissal
by Baldwin, Jane & Blankley, Alan & Hurtt, David & MacGregor, Jason
2025, Volume 68, Issue C
- S0882611024000385 Using accounting information to identify corporate acquisition motives: Implications on post-acquisition performance
by Chen, Bingyi & Markelevich, Ariel & Wang, Irene Guannan
- S0882611024000397 How does the CEO horizon problem affect the cost of bank loans?
by Wang, Yangmei & Guo, Savannah (Yuanyuan)
- S0882611024000403 Persistent firm-level political risk and asymmetric cost adjustments
by Darrough, Masako & Hossain, Mahmud & Jha, Anand & Mitra, Santanu
- S0882611024000415 The effect of ASC 606 adoption on value relevance of revenues: Early evidence
by Badger, Amanda & Li, Siqi & Park, Hyungshin & Park, Sang Hyun
- S0882611024000518 Managerial ability, audit quality, and audit report lag
by Li, Yang & Liu, Sheng & Zhou, Yaou
- S0882611024000531 Climate risk and asymmetric cost behavior
by Brown, Kareen & Kim, Sohyung & Lee, Cheol & Pacharn, Parunchana
- S0882611024000543 Discussion of using accounting information to identify corporate acquisition motives: Implications on post-acquisition performance
by Reddic, Willie D. & Racca, Joshua C.
- S0882611024000555 The interactive effects of strategy communication and report integration on investors' reactions to corporate social responsibility measures
by Wang, Lei & Dong, Lei
- S0882611024000567 Employee education and corporate tax outcomes: Evidence from firm-level reporting
by Shi, Hanzhong & Wu, Kaishu & Zhai, Kerui
- S0882611024000579 Accrual accounting and access to external funds: Evidence from small businesses
by Hong, Philip Keejae & Kim, Kyonghee & Patro, Sukesh & Yu, Kyunghwa
- S0882611024000749 The impact of IFRS 16 on lessees' financial information: A single-industry study
by Lopes, Ana Isabel & Penela, Daniela
- S0882611024000750 The impact of profitability pressure and capital market valuation on tax haven engagement
by Chen, Linda H. & Jiang, George J. & Wang, Weiwei & Zhang, Joseph H.
- S0882611024000762 Executive age, executive gender and financial statement comparability
by Farshadfar, Shadi & Samarbakhsh, Laleh & Jahan, Ismat
- S0882611025000033 Private lenders and borrowers' internal control-related private information
by Hasan, Md Mahmudul
- S0882611025000045 Climate related disclosures and investor behaviour: An Australian study
by Hewa, Samindi Ishara & Mala, Rajni & Chen, Jinhua & Dumay, John
- S0882611025000057 Social capital and firm voluntary disclosure
by Cready, William M. & Hu, Yaqin
- S0882611025000069 Does high audit quality mitigate a client firm's reliance on trade credit financing?
by Hendijani Zadeh, Mohammad
- S0882611025000070 Principle-based accounting standards and earnings management in private hotel firms: The impact on government subsidies
by Dimitropoulos, Panagiotis E.
- S0882611025000082 An empirical analysis of non-GAAP measures for high-litigation-risk industries
by Chen, Baizhou & Houmes, Robert & Wang, Daphne
- S0882611025000094 Discussion of “balance sheet strength in the oil and gas industry: Saving for a rainy day or making hay while the sun shines”
by Cannon, James N.
- S0882611025000100 Islamic worldview, social consciousness, and socially responsible investment
by Shahid, Ahmad Usman & Patel, Chris & Pan, Peipei
- S0882611025000112 Access to finance and cost stickiness: Evidence from anti-recharacterization laws
by Li, Tongxia & Lu, Chun & Xu, Lei
- S0882611025000124 Climate policy uncertainty and analyst forecast quality for greenhouse gas-intensive firms
by Lin, K.C. & Dong, Xiaobo
- S0882611025000148 Auditing trade credit risk: Evidence from BAPCPA and COVID-19
by Walton, Stephanie & Zhang, Yiyang
- S088261102400052X The effects of performance-based profit-sharing schemes and client pressure on auditors' pre-negotiation judgments
by Das, Abhijit & Chong, Vincent K. & Masschelein, Stijn & Wang, Isabel Z. & Woodliff, David R.
- S088261102500001X Balance sheet strength in the oil and gas industry: Saving for a rainy day or making hay while the sun shines
by Anderson, Mark & Ma, Yan & Park, Han-Up
- S088261102500015X Auditor professional skepticism and deferred tax asset valuation allowance
by Song, Xiao & Yuan, Ming (Mike)
2024, Volume 67, Issue C
- S0882611023000603 Auditor's financial stress: An inconspicuous determinant of audit outcomes
by Felix, Robert & Wilford, Amanda L.
- S0882611024000038 The effect of corporate reputation on accounting conservatism
by Amirkhani, Kourosh & Brown, Jenny & Gramlich, Jeffrey
- S0882611024000269 CEO political ideology and asymmetric cost behavior
by Esplin, Adam & Ke, Yun & Olsen, Kari Joseph & Seo, Jiwoo
- S0882611024000282 The interaction between incentive and opportunity in corporate tax planning: Evidence from financially constrained firms
by Wu, Kaishu
- S0882611024000324 Discussion of “The interaction between incentive and opportunity in corporate tax planning: Evidence from financially constrained firms”
by Kelley, Stacie O.
- S0882611024000336 Firm life cycle and accrual quality
by Almeida, Jose Elias & Kale, Devendra
- S0882611024000348 Do socially responsible firms demonstrate a preference for using classification shifting to manage earnings?
by Farnsel, Curtis & Ha, Kelly
- S0882611024000361 Firm location and tax avoidance: Urban versus non-urban firms
by Devos, Erik & Ke, Yun & Snead, Kenneth & Zhou, Fuzhao
- S0882611024000373 Universal demand laws and stakeholders: Evidence from the auditor's perspective
by Bilokha, Alona & Kong, Joon Ho & Micale, Joseph A.
- S088261102400035X Non-IFRS earnings information in financial highlights of annual reports
by Dinh, Tami & Kang, Helen & Zhao, Chang
2024, Volume 66, Issue C
- S0882611023000457 Conditional conservatism in GAAP earnings and the implications for the disclosure of non-GAAP earnings
by Ater, Brandon D. & Kilic, Emre & Sobngwi, Christian K.
- S0882611023000469 The concerns of linking IRS tax disclosures to financial statements on analysts' effective tax rate forecasts
by Barber, Russell & Hollie, Dana & Massel, Norman
- S0882611023000470 Differential responses to tax regulation: The case of Schedule UTP
by Tree, David & Wang, Dilin & Frischmann, Peter J.
- S0882611023000573 Financial reporting consequences of CEOs' early-life exposure to disasters and violent crime
by Golden, Joanna & Kohlbeck, Mark
- S0882611023000597 Independent analyst research: Does it matter who pays?
by Buslepp, William L. & Casey, Ryan J. & Huston, G. Ryan
- S0882611023000615 Do competitive markets encourage tax aggressiveness?
by Callahan, Carolyn M. & Plečnik, James M. & Ryou, Jiwoo
2024, Volume 65, Issue C
- S0882611023000391 Generalist CEOs and the readability of the 10-K report
by Kalelkar, Rachana & Xu, Hongkang & Nguyen, Duong & Chen, Zheng
- S0882611023000408 Managerial ability and cost of equity capital
by Jang, Soomi & Choi, Heeick & Kim, Hyungtae
- S0882611023000421 The licensing and certification roles of the CPA license in the gig economy
by Krupa, Nicholas
- S0882611023000433 Does external auditor coordination influence internal auditor effort?
by Nkansa, Porschia
- S0882611024000270 Debt covenant violations and corporate cost management
by Gu, Yuqi & Ouyang, Bo
- S088261102300041X The association between ethical leadership and environmental activity management: The mediating role of employee environmental empowerment
by Su, Sophia & Baird, Kevin & Phan, Thanh
- S088261102300055X The BP oil spill and income classification shifting of oil and gas companies
by Lacina, Michael & Pan, Shanshan & Garner, Steve
- S088261102400004X Financial reporting timeliness and its determinants in UK charities
by Mayapada, Arung Gihna & Biswas, Pallab Kumar & Roberts, Helen
2024, Volume 64, Issue C
- S0882611023000445 Impact of audit committee social capital on the adoption of COSO 2013
by Farah, Nusrat & Islam, Md Shariful & Tadesse, Amanuel & McCumber, William
- S0882611023000809 Clients' strategic change and auditor behavior: Evidence from audit adjustments and audit fees
by Wu, Bin & Li, Anqi & Zhang, Wen
- S0882611023000810 Detecting accounting fraud in family firms: Evidence from machine learning approaches
by Rahman, Md Jahidur & Zhu, Hongtao
- S0882611023000822 Does Islamic religiosity influence professional accountants' judgments? Evidence from global convergence of IFRS
by Ahsan, A.F.M. Mainul & Bose, Sudipta & Ali, Muhammad Jahangir
- S0882611023000846 The effect of audit committee financial expertise on earnings management tactics in the post-SOX era
by Xia, Hui & Lin, Shu & Li, Shuo & Bardhan, Indranil
- S0882611023000858 Do analysts provide information about other comprehensive income in book value forecasts for financial firms?
by Black, Dirk & Neururer, Thaddeus
- S0882611023000883 Privileged information access, analyst consensus building, and stock return volatility: Evidence from the JOBS Act
by Jin, Shunyao & Kimbrough, Michael D. & Wang, Isabel Yanyan
- S0882611024000014 Managerial accounting practices, HR metrics, and firm performance
by Arseneault, Rene & Gagnon, Jacqueline
- S0882611024000026 The interactive effects of performance evaluation leniency and performance measurement precision on employee effort and performance
by Li, Yelin & Reichert, Bernhard E. & Woods, Alex
- S088261102300069X Tone of narrative disclosures and earnings management: UK evidence
by Elshandidy, Tamer & Kamel, Hany
- S088261102300086X Financial analysts' information discovery: A study of manager-analyst interactions in conference calls
by Do, Chuong
2023, Volume 63, Issue C
- S0882611023000226 The effects of time pressure on audit fees
by Calabrese, Kristyn
- S0882611023000305 The role of adverse outcomes in municipal debt costs
by Edmonds, Christopher T. & Leece, Ryan D. & Vermeer, Beth Y. & Vermeer, Thomas E.
- S0882611023000354 The impact of online tax community advice on individual taxpayer decision making
by Stone, Gregory & Walton, Stephanie & Zhang, Yibo (James)
- S0882611023000366 Do social networks improve the chance of obtaining challenging assignments? Evidence from Black accounting professionals
by Dey, R. Mithu & Lim, Lucy
- S0882611023000378 Local competition and auditors' provision of non-audit services
by Ho, Nam
- S088261102300038X The governance role of lender monitoring: Evidence from Borrowers' tax planning
by Zhou, Fuzhao & Shao, Pei & Xie, Feixue & Huang, Jianning
2023, Volume 62, Issue C
- S0882611023000147 Gold and tax capitalization: A natural experiment
by Smith, Steven & Singleton, Ron
- S0882611023000172 Is there a dark side of competition? Product market competition and auditor-client contracting
by Li, Tianpei (Constance) & Walton, Stephanie
- S0882611023000196 The effect of client gender and negotiation style on auditors' proposed audit adjustments
by Hamrick, Jennifer & Schafer, Jennifer & DeZoort, Todd
- S0882611023000202 Clawback policy enforcement: To disclose or not to disclose
by Cha, Yunshil & Gill, Susan & Wong-On-Wing, Bernard
- S0882611023000214 The relationship between R&D intensity, conservatism, and management earnings forecast issuance
by Kannan, Yezen & Khallaf, Ashraf & Gleason, Kimberly & Bostan, Ibrahim
2023, Volume 61, Issue C
- S0882611023000020 The role of founder decision rights and operating and disclosure mechanisms in firm value creation
by Hsu, Wei & Lee, Yvonne & Nagarajan, Nandu J. & Srinidhi, Bin
- S0882611023000020 The role of founder decision rights and operating and disclosure mechanisms in firm value creation
by Hsu, Wei & Lee, Yvonne & Nagarajan, Nandu J. & Srinidhi, Bin
- S0882611023000032 Corporate giving and the case of tax avoidance
by Ling, Qianhua & Liu, Linxiao
- S0882611023000032 Corporate giving and the case of tax avoidance
by Ling, Qianhua & Liu, Linxiao
- S0882611023000044 Cost stickiness and bank loan contracting
by Kim, Jeong-Bon & Zhou, Jie
- S0882611023000044 Cost stickiness and bank loan contracting
by Kim, Jeong-Bon & Zhou, Jie
- S0882611023000056 Work-life balance in public accounting: An experimental inquiry into supervisor support for subordinate career progression
by Sasmaz, Mary & Fogarty, Timothy J.
- S0882611023000056 Work-life balance in public accounting: An experimental inquiry into supervisor support for subordinate career progression
by Sasmaz, Mary & Fogarty, Timothy J.
- S0882611023000159 CEO discretionary power, unconstrained stock ownership, and stock trading: Theory and evidence
by Hong, Duanping
- S0882611023000159 CEO discretionary power, unconstrained stock ownership, and stock trading: Theory and evidence
by Hong, Duanping
2023, Volume 60, Issue C
- S0882611022000499 Consequences of state-level regulations in accounting, finance, and corporate governance: A review
by Al-Hadi, Ahmed & Habib, Ahsan
- S0882611022000578 When it pays to be a friend: Investigating nonprofessional investors' judgments toward CSR companies following an accounting restatement
by Boyle, Erik S. & Mintchik, Natalia & Warne, Rick C.
- S0882611022000591 Corporate culture and financial statement comparability
by Afzali, Mansoor
- S0882611022000608 Costs and benefits of auditors' disclosure of critical audit matters: Initial evidence from the United States
by Li, Valerie & Luo, Yan
- S0882611023000019 Accruals and firm life cycle: Improving regulatory earnings management detection
by Almand, Andrew & Cantrell, Brett & Dickinson, Victoria
- S088261102200058X Aggregate earnings and market expectations in United States presidential election prediction markets
by Wiesen, Taylor
2022, Volume 59, Issue C
- S0882611022000359 Market response to stock exchange listing deficiency notices: Evidence from Nasdaq
by Guragai, Binod
- S0882611022000360 Are voluntary internal control weakness disclosures in initial public offerings associated with managerial ability and subsequent financial reporting quality?
by Westfall, Tiffany J. & Myring, Mark
- S0882611022000451 Suppliers' relationship-specific investments and customers' management forecasts
by Chen, Kai
- S0882611022000463 Accounting estimation intensity, analyst following, and earnings forecast properties
by Boone, Jeff P. & Khurana, Inder K. & Raman, K.K.
- S0882611022000475 Do stock options and stock awards provide managers different incentives for corporate disclosure?
by Ekici, Emrah & Ruseva, Marina Y.
- S0882611022000487 The heterogeneous impact of industry concentration on analyst performance
by Nguyen, Lan Thi Mai & Cheong, Chee Seng & Zurbruegg, Ralf
2022, Volume 58, Issue C
- S0882611022000190 Value relevance of loan loss provision components and the choice of model specification
by Pandey, Ashish & Guhathakurta, Kousik
- S0882611022000268 Principles-based standards and conditional accounting conservatism
by Krishnan, Gopal V. & Zhang, Jing
- S0882611022000311 Ownership type and earnings management in U.S. hospitals
by Cannon, James N. & Lamboy-Ruiz, Melvin A. & Watanabe, Olena V.
- S0882611022000323 CEO power and discontinued operations
by Sun, Li & Skousen, Christopher J.
- S0882611022000335 Auditor interventions that reduce auditor liability judgments
by Chambers, Valerie A. & Reckers, Philip M.J.
- S0882611022000347 Client importance and unconditional conservatism in complex accounting estimates
by Shaw, Kenneth W. & Whitworth, James D.
- S088261102200027X Firm life cycle and financial statement comparability
by Biswas, Pallab Kumar & Habib, Ahsan & Ranasinghe, Dinithi
2022, Volume 57, Issue C
- S0882611022000104 Textual fundamentals in earnings press releases
by Li, Ken
- S0882611022000141 Do investors value audit quality of complex estimates?
by Chen, Bingyi
- S0882611022000153 Audit committee characteristics and compliance by Islamic banks with AAOIFI accounting standards
by MNIF, Yosra & TAHARI, Marwa
- S0882611022000165 The effect of employee satisfaction on effective corporate tax planning: Evidence from Glassdoor
by Li, John
- S0882611022000177 Does mandatory IFRS adoption affect large and small public firms' accounting quality differently? Evidence from Canada
by Wakil, Gulraze & Petruska, Karin A.
- S0882611022000189 The impact of CFO gender on corporate overinvestment
by Liu, Yin & Neely, Pamela & Karim, Khondkar
- S088261102200013X Auditor rotation, key audit matter disclosures, and financial reporting quality
by Lin, Hsiao-Lun & Yen, Ai-Ru
2022, Volume 56, Issue C
- S0882611021000560 Investment property: Fair value or cost model? Recent evidence from the application of IAS 40 in Europe
by Olante, Maria Elena & Lassini, Ugo
- S0882611021000675 Corporate life cycle, family firms, and earnings management: Evidence from Taiwan
by Xie, Xinmei & Chang, Yu-Shan & Shiue, Min-Jeng
- S0882611021000687 The relevance of GAAP vs. non-GAAP net assets to creditors: An examination of the credit default swap market
by Brasel, Kelsey R. & Hill, Mary S. & Taylor, Gary K.
- S0882611021000699 Effects of ASU 2016-13 and COVID-19 on banks' loan loss allowances
by Beck, Allison K. & Beck, Paul J.
- S0882611022000013 Indirect effects of regulatory change: Evidence from the acceleration of the 10-K filing deadline
by Dong, Bei & Nash, Jonathan & Xu, Le
- S0882611022000025 Managerial replacement strategies and severance pay
by Brown, Kareen & Pacharn, Parunchana & Patterson, Evelyn
2021, Volume 55, Issue C
- S0882611021000511 Military directors, governance and firm behavior
by Cai, Chen & Hasan, Iftekhar & Shen, Yinjie & Wang, Shuai
- S0882611021000523 Is assurance on risk management systems relevant for bankers’ decisions?
by Quick, Reiner & Gauch, Kevin
- S0882611021000535 Do auditors react to real earnings management?
by Pacheco-Paredes, Angel Arturo & Wheatley, Clark M.
- S0882611021000547 Real earnings management and the properties of analysts' forecasts
by Eiler, Lisa A. & Filzen, Joshua J. & Jackson, Mark & Tama-Sweet, Isho
- S0882611021000559 The relation between non-GAAP earnings and accounting restatements: Evidence after regulation G
by Shiah-Hou, Shin-Rong
- S088261102100050X Audit quality effects of the PCAOB's 2006 tax service restrictions
by Notbohm, Matthew & Valencia, Adrian
2021, Volume 54, Issue C
- S0882611021000341 The foreign corrupt practices act: How investors respond when violation severity and corresponding penalty (mis)match
by Olczak, Wioleta
- S0882611021000353 Income smoothing and audit fees
by Chang, Hsihui & Ho, L.C. Jennifer & Liu, Zenghui & Ouyang, Bo
- S0882611021000377 Effects of managerial overconfidence and ability on going-concern decisions and auditor turnover
by Kim, Mindy (Hyo Jung)
- S088261102100033X He wouldn't, but I would: The effects of pronoun-induced language vividness in whistleblowing policies
by Brink, Alisa G. & Eller, C. Kevin & Gao, Lei
2021, Volume 53, Issue C
- S0882611021000134 Nonprofit classification decisions in response to threshold-based charity care incentives
by Lamboy-Ruiz, Melvin A. & Lien, Donald & Smith, Pamela C.
- S0882611021000146 Does order backlog matter for financial reporting quality? Evidence from revenue restatements
by Barber, Russell & Hollie, Dana
- S0882611021000158 The impact of costly regulation on R&D investment levels and productivity
by Cianci, Anna M. & Convery, Amanda M. & Evans, Mark E. & Hughen, Linda & Werner, Edward M.
- S0882611021000171 The impact of toxic chemical releases and their management on financial performance
by Eng, Li Li & Fikru, Mahelet G. & Vichitsarawong, Thanyaluk
- S0882611021000183 Accounting for inventory costs and real earnings management behavior
by Galdi, Fernando Caio & Johnson, E. Scott
- S0882611021000195 Internal control effectiveness, textual risk disclosure, and their usefulness: U.S. evidence
by Elsayed, Mohamed & Elshandidy, Tamer
- S088261102100016X Noteworthy diversity efforts and financial performance: Evidence from DiversityInc's top 50
by Foster, Benjamin P. & Manikas, Andrew & Preece, Dianna & Kroes, James R.
2021, Volume 52, Issue C
- S0882611020300729 Is academic performance a zero-sum game? Exploring the nexus between research and education outcomes of U.S. accounting programs
by Fogarty, Timothy J. & Reinstein, Alan & Sasmaz, Mary B.
- S0882611021000018 A horse race of models and estimation methods for predicting bankruptcy
by Almaskati, Nawaf & Bird, Ron & Yeung, Danny & Lu, Yue
- S0882611021000031 Does firm visibility matter to debtholders? Evidence from credit ratings
by Hao, Yamin & Li, Shuo
- S0882611021000043 The effect of suppliers' corporate social responsibility concerns on customers' stock price crash risk
by Chen, Huimin (Amy) & Karim, Khondkar & Tao, Anqi
- S088261102100002X Short selling threat and real activity manipulation: Evidence from a natural experiment
by Chen, Huimin (Amy) & Wu, Qiang
2020, Volume 51, Issue C
- S0882611020300663 Earnings volatility and audit report lag
by Bryan, David B. & Mason, Terry W.
- S0882611020300675 Analysts versus time-series forecasts of quarterly earnings: A maintained hypothesis revisited
by Pagach, Donald P. & Warr, Richard S.
- S0882611020300687 Has the new world order taught the big four to manage client portfolio risk? Examining extreme loss occurrences before and after Sarbanes Oxley
by Sellers, R. Drew & Fogarty, Timothy J. & Jadallah, Jadallah
- S0882611020300699 Does corporate social responsibility affect auditor-client contracting? Evidence from auditor selection and audit fees
by Du, Shuili & Xu, Xiaolu & Yu, Kun
- S0882611020300717 Accounting conservatism and corporate social responsibility
by Guo, Jun & Huang, Pinghsun & Zhang, Yan
2020, Volume 50, Issue C
- S0882611020300559 Audit quality indicators: Perspectives from Non-Big Four audit firms and small company audit committees
by Harris, M. Kathleen & Williams, L. Tyler
- S0882611020300560 Information environment – An exploration and clarification of the concept based on prior literature
by Jonnergård, Karin & von Koch, Christopher & Nilsson, Ola
- S0882611020300572 Strategy, accountants’ activities and new product development performance
by Lee, Chia-Ling & Wang, Wen-Ying
- S0882611020300584 Drivers of juror's malpractice assessments in auditor litigation involving offshoring and overtime: Generation and a management Mindset
by Chambers, Valerie A. & Reckers, Philip M.J. & Reinstein, Alan
2020, Volume 49, Issue C
- S0882611020300419 Peer R&D disclosure and corporate innovation: Evidence from American depositary receipt firms
by Gordon, Elizabeth A. & Hsu, Hsiao-Tang & Huang, Huichi
- S0882611020300420 Financial statement presentation of discontinued operations: Determinants and consequences
by Guragai, Binod & Attachot, Weerapat & Peabody, S. Drew
- S0882611020300432 Government contracts and trade credit
by Xu, Hongkang & Dao, Mai
- S0882611020300444 The effect of principles-based standards on financial statement comparability: The case of SFAS-142
by Chen, Anthony & Gong, James (Jianxin) & Lu, Richard (Hung-Yuan)
- S0882611020300456 Female leadership in corporate social responsibility reporting: Effects on writing, readability and future social performance
by Harjoto, Maretno A. & Laksmana, Indrarini & Lee, W. Eric
2020, Volume 48, Issue C
2019, Volume 47, Issue C
- v:47:y:2019:i:c:s0882611018300713 Audits of the largest clients by industry
by Raghunandan, K. & Rama, Dasaratha V. & Riccardi, William N.
- v:47:y:2019:i:c:s0882611018302268 Trust and firm performance: A bi-directional study
by Xu, Qiao & Fernando, Guy D. & Tam, Kinsun
- v:47:y:2019:i:c:s0882611018301688 Effects of auditor-provided tax services on book-tax differences and on investors' mispricing of book-tax differences
by Luo, Bing
- v:47:y:2019:i:c:s0882611019301129 Accrual anomaly and mandatory adoption of IFRS: Evidence from Germany
by Kim, Jung Hoon & Lin, Steve
- v:47:y:2019:i:c:s0882611019300100 Sales order backlog and corporate social responsibility
by Sun, Li & Walkup, Brian & Wu, Kean
2019, Volume 46, Issue C
- 1-1 Non-GAAP earnings disclosures around regulation G – The case of “implicit non-GAAP reporting”
by Thielemann, Felix & Dinh, Tami
- 1-1 Agency costs of free cash flow and conditional conservatism
by Ha, Joohyung
- 1-1 Misclassification of audit-related fees as a measure of internal control quality
by Buslepp, William & Legoria, Joseph & Rosa, Regina & Shaw, Dan
- 1-1 Audit partner independence and business affiliation: evidence from Taiwan
by Chang, Yu-Shan & Chiang, Chia-Yu & Liu, Li-Lin (Sunny) & Xie, Xinmei (Lucy)
- 1-1 The role of organizational forms in nonprofit firms' real earnings management: Evidence from nonprofit hospitals in Taiwan
by Wen, Yi-Chieh & Huang, Pinghsun & Shen, Hsiu-Chu & Zhang, Yan
2019, Volume 45, Issue C
- 1-1 Bright lines vs. blurred lines: When do critical audit matters influence investors' perceptions of management's reporting credibility?
by Ozlanski, Michael E.
- 1-1 Evaluating the effect of industry specialist duration on earnings management
by Lopez, Dennis M. & Vega, Jose Jay
- 1-1 Factors that influence the perceived use of the internal audit function's work by executive management and audit committee
by Eulerich, Marc & Kremin, Joleen & Wood, David A.
- 1-1 Are CFO debt-like compensation incentives associated with financial reporting quality?
by Kohlbeck, Mark & Luo, Xin
- 1-1 How does the type of equity compensation of audit committee affect audit fees?
by Schrader, Chelsea L. & Sun, Huey-Lian
- 1-1 Accounting comparability, financial reporting quality, and the pricing of accruals
by Chen, Anthony & Gong, James Jianxin
2019, Volume 44, Issue C
- 3-9 Leases on balance, a level playing field?
by Ron van Kints, R.E.G.A. & Louis Spoor, L.L.
- 10-21 The value relevance of timely information: The case of comparable store sales growth
by Hong, Philip Keejae & Lee, Sam & Mynatt, Patricia & Ramakrishnan, Ram
- 22-28 Unobservable transfer price exceeds marginal cost when the manager is evaluated using a balanced scorecard
by Hamamura, Jumpei
- 29-48 Hierarchy of earnings thresholds based on discretionary accruals
by Barua, Abhijit & Kim, Jung Hoon & Yi, Sheng
- 49-57 The effect of gender and firm identification on auditor pre-negotiation judgments
by Jones, Joanne & MacTavish, Carolyn & Schultz, Wendy
- 58-67 Cross-acceleration and the relationship between board independence and bond yield spreads
by Meder, Anthony A. & Schwartz, Steven T. & Young, Richard
- 68-80 Analyst rounding of EPS forecasts and stock recommendations
by Akono, Henri & Karim, Khondkar & Nwaeze, Emeka
- 81-94 Derivative accounting and financial reporting quality: A review of the literature
by Hairston, Stephanie A. & Brooks, Marcus R.
Printed from https://ideas.repec.org/s/eee/advacc.html
