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Content
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.
- 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
Printed from https://ideas.repec.org/s/eee/advacc.html
