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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.
- 95-107 Are long-tenured CEOs rent seekers? Analysis of cash compensation and post disposal performance
by Saito, Yoshie
- 108-120 The association between fair value measurements and banks' discretionary accounting choices11I thank Roger Graham (editor) and two anonymous reviewers for the suggestions and guidance that substantially improved the article. I thank Randy Elder, Susan Albring, Craig Nichols, Lihong Liang, Shawn Huang, Milena Petrova, David Harris, Joseph Comprix, Matt Hart, reviewers and participants at the American Accounting Association Annual meeting, the FARS Midyear Meeting and the Accounting and Finance workshop at University of Massachusetts Boston for their helpful comments. I gratefully acknowledge the ﬁnancial support from the Martin J. Whitman School of Management at Syracuse University and the College of Management at University of Massachusetts Boston. I have no other relevant or material financial interests related to the research described in this paper. The usual disclaimer applies
by Xu, Xiaolu
- 121-131 Auditor objectivity as a function of auditor negotiation self-efficacy beliefs
by Svanberg, Jan & Öhman, Peter & Neidermeyer, Presha E.
- 132-147 Types of nonaudit service fees and earnings response coefficients in the post-sarbanes-oxley era
by Chen, Anthony & Duong, Hong & Ngo, Anh
2018, Volume 43, Issue C
- 1-13 Moving toward a principle-based approach to U.S. accounting standard setting: A demand for procedural justice and accounting reform
by Bailey, Wendy J. & Sawers, Kimberly M.
- 14-31 The relation between audit fee cuts during the global financial crisis and earnings quality and audit quality
by Chen, Long & Krishnan, Gopal V. & Yu, Wei
- 32-45 Corporate social responsibility engagement of financially distressed firms and their bankruptcy likelihood
by Lin, K.C. & Dong, Xiaobo
- 46-55 Earnings management strategies to maintain a string of meeting or beating analyst expectations
by Zhang, Yiyang & Perols, Johan & Robinson, Dahlia & Smith, Thomas
- 60-69 The adoption of voluntary clawback provisions and the broader commitment hypothesis
by Mburu, Henry Kimani & Tang, Alex P.
- 70-81 Executive age and the readability of financial reports
by Xu, Qiao & Fernando, Guy D. & Tam, Kinsun
2018, Volume 42, Issue C
- 1-11 The effect of tax audit outcomes on the reporting and valuation of unrecognized tax benefits
by Brushwood, James D. & Johnston, Derek M. & Lusch, Stephen J.
- 12-21 The relationship of advocacy and mentorship with female accountants' career success
by Single, Louise & Donald, Stephen & Almer, Elizabeth
- 22-33 What information matters to investors at different stages of a firm's life cycle?
by Dickinson, Victoria & Kassa, Haimanot & Schaberl, Philipp D.
- 34-47 Price momentum and the premium for meeting or beating analysts' forecasts of earnings
by Edmonds, Christopher T. & Edmonds, Jennifer E. & Fu, Richard & Jenkins, David S.
- 48-69 Management earnings forecasts, managerial incentives, and risk-taking
by Albring, Susan M. & Xu, Xiaolu
- 70-82 Book-tax differences and costs of private debt
by Moore, Jared A. & Xu, Li
- 83-95 How will the new lease accounting standard affect the relevance of lease asset accounting?
by Graham, Roger C. & Lin, K.C.
- 96-109 Advanced placement and CPA exam performance: Implications for recruitment of quality students into college accounting programs
by Ugrin, Joseph C. & Honn, Darla D.
- 110-124 Analyzing pedagogical approaches used in second auditing courses
by Reinstein, Alan & Churyk, Natalie Tatiana & Tate, Stefanie L.
- 125-135 Who benefits from share contracts?
by Mortenson, Kristian G. & Pitre, Terence J.
2018, Volume 41, Issue C
- 1-6 The effect of tax position and personal norms: An analysis of taxpayer compliance decisions using paper and software
by Hunt, Nicholas C. & Iyer, Govind S.
- 7-24 The effect of the interplay between corporate governance and external monitoring regimes on firms' tax avoidance
by Jiménez-Angueira, Carlos E.
- 25-45 Does benchmark-beating detect earnings management? Evidence from accounting irregularities
by Harris, David G. & Shi, Linna & Xie, Hong
- 46-58 The association between firm fundamentals and bank interest rates under different measures of risk
by Chu, Ling & Mathieu, Robert & Mbagwu, Chima
- 59-73 How informative is qualitative management earnings guidance?
by Hart, Matthew
- 74-87 How investors value cash and cash flows when managers commit to providing earnings forecasts
by Imhof, Michael J & Seavey, Scott E.
- 88-96 Fair value disclosure of pension plan assets and audit fees
by Hong, Philip K. & Hwang, Seokyoun
- 97-113 Keeping pace: The conditional probability of accounting academics to continue publishing in elite accounting journals
by Taylor, Gary K. & Brasel, Kelsey R. & Dawkins, Mark C. & Dugan, Michael T.
- 114-125 Bankruptcy prediction models' generalizability: Evidence from emerging market economies
by Oz, Ibrahim Onur & Simga-Mugan, Can
- 126-140 The audit market effects of disputing a GAAP-deficient PCAOB inspection report
by Abbott, Lawrence J. & Buslepp, William & Notbohm, Matthew
2017, Volume 39, Issue C
- 1-20 Difficulties converging US GAAP and IFRS through joint projects: The case of business combinations
by Hughes, Susan B. & Larson, Robert K. & Sander, James F. & Xiques, Glenn
- 21-31 Societal trust and the economic behavior of nonprofit organizations
by Felix, Robert & Gaynor, Greg & Pevzner, Mikhail & Williams, Jan L.
- 32-46 Broad bond rating change and irresponsible corporate social responsibility activities
by Chiang, Wen-Chyuan & Shang, Jennifer & Sun, Li
- 47-59 Voluntary disclosure of non-financial information and its association with sustainability performance
by Rezaee, Zabihollah & Tuo, Ling
- 60-78 Value relevance of banks' cash flows from operations
by Burke, Qing L. & Wieland, Matthew M.
- 79-90 An examination of real activities management and corporate cash holdings
by Greiner, Adam J.
- 91-104 Managerial ability and real earnings management
by Huang, Xuerong (Sharon) & Sun, Li
2017, Volume 38, Issue C
- 1-14 The predictive ability of investment property fair value adjustments under IFRS and the role of accounting conservatism
by Bandyopadhyay, Sati P. & Chen, Changling & Wolfe, Mindy
- 15-29 Are fair value options created equal? A study of SFAS 159 and earnings volatility
by Couch, Robert & Thibodeau, Nicole & Wu, Wei
- 30-45 Fair value measurement and accounting restatements
by Lin, Yi-Hung & Lin, Steve & Fornaro, James M. & Huang, Hua-Wei Solomon
- 46-62 Differences in responses to accounting-based and market-based benchmarks – Evidence from Nasdaq
by Frost, Carol Ann & Guragai, Binod & Rapley, Eric T.
- 63-74 Why mentoring does not always reduce turnover: The intervening roles of value congruence, organizational knowledge and supervisory satisfaction
by Fogarty, Timothy J. & Reinstein, Alan & Heath, Rebekah A. & Sinason, David H.
- 75-87 Does auditor gender influence auditor liability? Exploring the impact of the crime congruency effect on jurors' perceptions of auditor negligence
by Alderman, Jillian
- 88-98 Analysts' experience and interpretation of discretionary accruals in predicting future earnings
by Liu, Alfred Zhu & Schneible, Richard
- 99-105 Lattice allocations: A better way to do cost allocations
by Bent, Kirke & Caplan, Dennis
- 106-112 Unanticipated effects of restricted stock on managers' risky investment decisions
by Rose, Anna M. & Rose, Jacob M. & Suh, Ikseon & Ugrin, Joseph C.
- 113-125 Quality concerns over managers' quarterly earnings guidance
by Lin, K.C.
- 126-135 CEO managerial ability and the marginal value of cash
by Gan, Huiqi & Park, Myung S.
2017, Volume 37, Issue C
- 1-14 An analysis of the relation between resilience and reduced audit quality within the role stress paradigm
by Smith, Kenneth J. & Emerson, David J.
- 15-29 Auditor search periods as signals of engagement risk: Effects on auditor choice and audit pricing
by Mande, Vivek & Son, Myungsoo & Song, Hakjoon
- 30-45 Executive tournament incentives and audit fees
by Bryan, David B. & Mason, Terry W.
- 46-57 Fair value accounting and corporate debt structure
by Wang, Haiping & Zhang, Jing
- 58-70 Fair value accounting and analyst forecast accuracy
by Ayres, Douglas & Huang, Xuerong (Sharon) & Myring, Mark
- 71-84 Refocusing through discontinued operations in response to acquisitions and diversification
by Lord, Richard A. & Saito, Yoshie
- 85-93 The impact of self-deception and professional skepticism on perceptions of ethicality
by Agarwalla, Sobhesh Kumar & Desai, Naman & Tripathy, Arindam
- 94-102 Does diversity improve profits and shareholder returns? Evidence from top rated companies for diversity by DiversityInc
by Filbeck, Greg & Foster, Benjamin & Preece, Dianna & Zhao, Xin
- 103-110 Impact of strategy on analyst information
by Asdemir, Ozer & Fernando, Guy D & Schneible, Richard A. & Tripathy, Arindam
- 111-121 The influence of family firm dynamics on voluntary disclosures
by Golden, Joanna & J. Kohlbeck, Mark
- 122-139 Does Enterprise risk management enhance operating performance?
by Callahan, Carolyn & Soileau, Jared
- 140-151 Culture's consequence: The relationship between income-increasing earnings management and IAS/IFRS adoption across cultures
by Ugrin, Joseph C. & Mason, Terry W. & Emley, Anna
2017, Volume 36, Issue C
- 1-10 Leader-follower dynamics in ethical lapses in tax practice
by Iyer, Govind & Reckers, Philip
- 11-26 Organized labor, audit quality, and internal control
by Bryan, David B.
- 27-39 Auditors and net transfers of Level 3 fair-valued financial instruments
by Kohlbeck, Mark & Smith, Thomas & Valencia, Adrian
- 40-49 Geographic distance and municipal internal control reporting
by López, Dennis M. & Rich, Kevin T.
- 50-57 Corporate tax aggressiveness and the maturity structure of debt
by Kubick, Thomas R. & Lockhart, G. Brandon
- 58-74 The effect of the US subprime crisis on Canadian banks
by Bandyopadhyay, Satiprasad & Jha, Ranjini & Kennedy, Duane
- 75-86 Economic consequences of SEC regulation pertaining to financial expert definition
by Garner, Steve A. & Hutchison, Paul D. & Conover, Teresa L.
- 87-101 Target ownership plans and earnings management
by Brown, Kareen & Chen, Changling & Kennedy, Duane
2016, Volume 35, Issue C
- 1-7 Are financial professionals ready for IFRS?: An exploratory study
by Bierstaker, James L. & Kopp, Lori S. & Lombardi, Danielle R.
- 8-25 Disclosure indexes and compliance with mandatory disclosure—The case of intangible assets in the Italian market
by Devalle, Alain & Rizzato, Fabio & Busso, Donatella
- 26-38 Does intellectual capital disclosure in analysts' reports vary by firm characteristics?
by Abhayawansa, Subhash & Guthrie, James
- 39-48 R&D capitalization and audit fees: Evidence from China
by Cheng, Jia-Chi & Lu, Chia-Chi & Kuo, Nan-Ting
- 49-61 Changes in the value relevance of research and development expenses after IFRS adoption
by Gong, James Jianxin & Wang, Sophia I-Ling
- 62-74 Theory and practice of the proposed conceptual framework: Evidence from the field
by Yong, Kevin Ow & Lim, Chu Yeong & Tan, Pearl
- 75-81 The impact of board quality and nomination committee on corporate bankruptcy
by Appiah, Kingsley Opoku & Chizema, Amon
- 82-97 Board structure and the informativeness of risk disclosure: Evidence from MENA emerging markets
by Moumen, Néjia & Ben Othman, Hakim & Hussainey, Khaled
- 98-113 Beyond accounting and back: An empirical examination of the relative relevance of earnings and “other” information
by Schaberl, Philipp D.
- 114-124 Complementary relationship between female directors and financial literacy in deterring earnings management: The case of high-technology firms
by Chen, Ester & Gavious, Ilanit
- 125-134 Financial reporting quality and outsourcing of accounting tasks: Evidence from small private firms
by Höglund, Henrik & Sundvik, Dennis
- 135-142 Does the classification of intangibles matter? An equivalence testing
by Abeysekera, Indra
- 143-158 Empirical findings from the reconciliations in the first IFRS compliant reports prepared by Japanese-owned subsidiaries in Australia
by Sugiyama, Sachiko & Islam, Jesmin
- 159-169 Managerial discretion and agency cost in Indian market
by Namitha, Chakkappanthodiyil & Shijin, Santhakumar
- 170-176 Does management accounting mediate the relationship between cost system design and performance?
by Uyar, Ali & Kuzey, Cemil
- 177-196 Asset liquidity and stock returns
by Ze-To, Samuel Yau Man
- 197-206 Cooperative social and environmental disclosure and financial performance of savings and credit cooperatives in Kenya
by Mathuva, David Mutua & Kiweu, Josephat Mboya
- 207-215 Earnings management surrounding M&A: Role of economic development and investor protection
by Karim, Mohammad A & Sarkar, Sayan & Zhang, Shaorong
- 216-220 Advances in international accounting: A retrospective commentary
by Larson, Robert K. & Sale, J. Timothy
2016, Volume 34, Issue C
- 1-16 Toward resolving the debate surrounding slippery slope versus licensing behavior: The importance of individual differences in accounting ethical decision making
by Reckers, Philip & Samuelson, Melissa
- 17-26 Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance
by Jimenez, Peggy & Iyer, Govind S.
- 27-40 Industry contagion effects of internal control material weakness disclosures
by Bolton, Brian & Lian, Qin & Rupley, Kathleen & Zhao, Jing
- 41-54 Do firms follow GAAP when they record share repurchases?
by Banyi, Monica & Caplan, Dennis
- 55-63 The impact of tax rate changes on intercorporate investment
by Gary, Robert F. & Moore, Jared A. & Sisneros, Craig A. & Terando, William D.
- 64-76 Are more able CEOs getting more compensated? Evidence from the pay-for-performance sensitivity of equity-based incentives
by Gan, Huiqi & Park, Myung Seok
- 77-89 The effects of the method used to present a complex item on the face of a financial statement on nonprofessional investors' judgments
by Ragland, Linda & Reck, Jacqueline L.
- 90-98 Do changes in the SG&A ratio provide different information about changes in future earnings, analyst forecast revisions, and stock returns under different circumstances?
by Johnson, E. Scott
- 99-109 The influence of earnings management conducted through the use of accretive stock repurchases on audit fees
by Bryan, David B. & Mason, Terry W.
- 110-116 SEC comment letters related to permanently reinvested earnings
by Eiler, Lisa & Kutcher, Lisa
- 117-132 Top management team expertise and corporate real earnings management activities
by Li, Chihua & Tseng, Yijie & Chen, Tsung-Kang
2016, Volume 33, Issue C
- 1-10 Extreme CEO pay cuts and audit fees
by Bryan, David B. & Mason, Terry W.
- 11-19 Board Gender Diversity and Internal Control Weaknesses
by Chen, Yu & Eshleman, John Daniel & Soileau, Jared S.
- 20-34 Firm strategy and market reaction to earnings
by Fernando, Guy D. & Schneible, Richard A. & Tripathy, Arindam
- 35-46 CEO excess compensation: The impact of firm size and managerial power
by Hill, Mary S. & Lopez, Thomas J. & Reitenga, Austin L.
- 47-58 Internal control weaknesses and evidence of real activities manipulation
by Lenard, Mary Jane & Petruska, Karin A. & Alam, Pervaiz & Yu, Bing
- 59-67 Audit committee diligence around initial audit engagement
by Kalelkar, Rachana
- 68-84 Determinants of going concern opinions and audit fees for development stage enterprises
by Foster, Benjamin P. & Shastri, Trim
2016, Volume 32, Issue C
- 1-9 Managing risk in a poor economy: The association between economic activity and auditor response to risk
by Bagley, Penelope & Dorminey, Jack W. & McSwain, Dwayne & Reed, Tracy
- 10-17 A management control system to support corporate sustainability strategies
by Dutta, Saurav K. & Lawson, Raef A. & Marcinko, David J.
- 18-30 An investigation of Customer Accounting systems as a source of sustainable competitive advantage
by Holm, Morten & Kumar, V. & Plenborg, Thomas
- 31-41 Examining the spread of high quality reporting through the corporate network
by Felix, Robert
- 42-51 Managerial ability and goodwill impairment
by Sun, Li
2015, Volume 31, Issue 2
- 179-187 Intellectual capital disclosure and the information gap: Evidence from China
by An, Yi & Davey, Howard & Eggleton, Ian R.C. & Wang, Zhuquan
- 188-196 The value relevance of corporate internet reporting: The case of Egypt
by Ahmed, Ahmed H. & Tahat, Yasean A. & Burton, Bruce M. & Dunne, Theresa M.
- 197-208 The non-diversifiable risk of financial reporting system: Evidence from the German market
by Lin, Yan-Ting & Nienhaus, Martin
- 209-218 Commentary on phase A of the revised conceptual framework: Implications for global financial reporting
by Mala, Rajni & Chand, Parmod
- 219-227 Intellectual capital disclosures and corporate governance: An empirical examination
by Muttakin, Mohammad Badrul & Khan, Arifur & Belal, Ataur Rahman
- 228-238 International financial reporting standards and foreign direct investment: The case of Africa
by Nnadi, Matthias & Soobaroyen, Teerooven
- 239-246 Reporting location and the value relevance of accounting information: The case of other comprehensive income
by Schaberl, Philipp D. & Victoravich, Lisa M.
- 247-262 Implementation of “audit committee” and “independent director” for financial reporting in China
by Wu, Huiying & Patel, Chris & Perera, Hector
2015, Volume 31, Issue 1
- 1-10 Do auditors constrain benchmark beating behavior to a greater extent in the fourth versus interim quarters?
by Casey, Ryan J. & Kaplan, Steven E. & Pinello, Arianna Spina
- 11-20 Does auditor size matter? Evidence from small audit firms
by Comprix, Joseph & Huang, Huichi
- 21-32 The market's response to earnings surprises after first-time going-concern modifications
by Dong, Bei & Robinson, Dahlia & Robinson, Michael
- 33-41 The effect of the fair value option on bank earnings and regulatory capital management: Evidence from realized securities gains and losses
by Greiner, Adam J.
- 42-54 The economic implications of the earnings impact from lease capitalization
by Hsieh, Su-Jane & Su, Yuli
- 55-67 How does the market process sequential earnings information?
by Johnson, Peter M. & Jurney, Susan & Rodgers, Theodore C.
- 68-79 Why does China's stock market have highly synchronous stock price movements? An information supply perspective
by Lin, Karen Jingrong & Karim, Khondkar E. & Carter, Clairmont
- 80-90 The effects of client management concessions and ingratiation attempts on auditors' trust and proposed adjustments
by William F., Messier & Robertson, Jesse C. & Simon, Chad A.
- 91-95 Auditor scrutiny of unaudited client disclosure outlets: Recognized vs. disclosed financial statement items also appearing in the MD&A
by Wheeler, Stephen & Cereola, Sandra J.
- 96-99 Earnings roundup in private and public bank holding companies
by Yang, Ziyun & Dong, Xiaobo
- 100-106 An examination of corporate social disclosures of multinational corporations: A cross-national investigation
by Adhikari, Ajay & Emerson, David & Gouldman, Andrea & Tondkar, Rasoul
- 107-114 Insight into the variables used to manage the goodwill impairment test under IAS 36
by Avallone, Francesco & Quagli, Alberto