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Elsevier

Advances in accounting

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Editor: Dennis Caplan
Series handle: RePEc:eee:advacc
ISSN: 0882-6110

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Content

2019, Volume 44, Issue C

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
115-124 Can Internet-based disclosure reduce information asymmetry?
by Gajewski, Jean-François & Li, Li
125-135 Accounting restatements and audit quality in China
by Jiang, Haiyan & Habib, Ahsan & Zhou, Donghua
136-149 The impact of cultural factors on the implementation of global accounting standards (IFRS) in a developing country
by Nurunnabi, Mohammad
150-164 Management accounting practices before and during economic crisis: Evidence from Greece
by Pavlatos, Odysseas & Kostakis, Hara
165-178 Issues in the adoption of international financial reporting standards (IFRS) for small and medium-sized enterprises (SMES)
by Perera, Dinuja & Chand, Parmod

2014, Volume 30, Issue 2

251-262 Assessing self-selection and endogeneity issues in the relation between activity-based costing and performance
by Maiga, Adam S.
263-275 Product market competition and earnings management: Evidence from discretionary accruals and real activity manipulation
by Laksmana, Indrarini & Yang, Ya-wen
276-282 Changes in earnings announcement tone and insider sales
by Tama-Sweet, Isho
283-297 The association between characteristics of audit committee accounting experts, audit committee chairs, and financial reporting timeliness
by Abernathy, John L. & Beyer, Brooke & Masli, Adi & Stefaniak, Chad
298-308 Are inter-segment revenues informative about future performance?
by Dong, Xiaobo & Lin, K.C. & Kuang, Yingxu
309-314 An assessment of the psychometric properties of the Perceived Stress Scale-10 (PSS10) with a U.S. public accounting sample
by Smith, Kenneth J. & Emerson, David J.
315-321 A critical assessment of the time-series literature in accounting pertaining to quarterly accounting numbers
by Lorek, Kenneth S.
322-327 Tone at the top: CEO environmental rhetoric and environmental performance
by Cong, Yu & Freedman, Martin & Park, Jin Dong
328-337 Corporate risk-taking, firm value and high levels of managerial earnings forecasts
by Imhof, Michael J. & Seavey, Scott E.
338-353 Value relevance of human capital based disclosures: Moderating effects of labor productivity, investor sentiment, analyst coverage and audit quality
by Samudhram, Ananda & Stewart, Errol & Wickramanayake, Jayasinghe & Sinnakkannu, Jothee
354-366 Do cross-listers bond to U.S. markets? An examination of earnings quality around SOX
by Lail, Bradley E.
367-380 Voluntary disclosure of financial information by French firms: Does the introduction of IFRS matter?
by de La Bruslerie, Hubert & Gabteni, Heger
381-393 Why do firms disclose and not disclose structural intangibles?
by Abeysekera, Indra
394-401 How individual auditor characteristics impact the likelihood of audit failure: Evidence from China
by Ye, Kangtao & Cheng, Yingli & Gao, Jingyu
402-412 Does the adoption of IFRS affect corporate social disclosure in annual reports?
by van der Laan Smith, Joyce & Gouldman, Andrea L. & Tondkar, Rasoul H.
413-424 The role of the Securities and Exchange Commission in a developing economy: Implications for IFRS
by Nurunnabi, Mohammad
425-439 Extent of corporate governance disclosure by banks and finance companies listed on Nepal Stock Exchange
by Sharma, Narendra
440-451 The influence of disclosure policy on analyst behavior: The case of segment data
by Schaberl, Philipp D.

2014, Volume 30, Issue 1

1-8 The association of departures from spending rate equilibrium to municipal borrowing cost
by Apostolou, Barbara & Apostolou, Nicholas G. & Dorminey, Jack W.
9-17 Performance evaluation bias: A comparative study on the role of financial fixation, similarity-to-self and likeability
by Carmona, Salvador & Iyer, Govind & Reckers, Philip M.J.
18-31 Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China
by Bandyopadhyay, Sati P. & Chen, Changling & Yu, Yingmin
32-42 Pricing target NOLs in mergers and acquisitions from the participating firms' perspective
by Chiang, Wei-Chih & Stammerjohan, William & Englebrecht, Ted D.
43-54 Pro forma accounting disclosures: The effect of reconciliations and financial reporting knowledge on nonprofessional investors' judgments
by Dilla, William N. & Janvrin, Diane J. & Jeffrey, Cynthia
55-66 The role of the paid preparer in nonprofit reporting quality
by Gross, Andrew & Neely, Daniel Gordon
67-74 What factors influence auditors' use of computer-assisted audit techniques?
by Bierstaker, James & Janvrin, Diane & Lowe, D. Jordan
75-80 Auditors' and governmental financial officers' views on expanding the Sarbanes–Oxley Act provisions to state and local governments
by Reinstein, Alan & Abdolmohammadi, Mohammad J. & Tate, Stefanie L. & Miller, Cathleen L.
81-94 Audit committee financial expertise, corporate governance, and the voluntary switch from auditor-provided to non-auditor-provided tax services
by Albring, Susan & Robinson, Dahlia & Robinson, Michael
95-105 Analyst cash flow forecasts and pricing of accruals
by Shi, Linna & Zhang, Huai & Guo, Jun
106-115 Income smoothing from a Census X-12 perspective
by Silhan, Peter A.
116-127 New debt issues and earnings management
by Crabtree, Aaron & Maher, John J. & Wan, Huishan
128-142 The forward E/P ratio and earnings growth
by Wu, Wan-Ting
143-153 How do different performance measures affect managerial time orientation? Empirical evidence from sales managers in the oil and gas industry
by de Aguiar, Andson Braga & Pinheiro, Paulo Natal & Oyadomari, José Carlos Tiomatsu
154-167 The role of reconciliation quality in limiting mispricing of non-GAAP earnings announcements by EURO STOXX firms
by Aubert, François & Grudnitski, Gary
168-175 Determinants of corporate social disclosure: Empirical evidence from Bangladesh
by Muttakin, Mohammad Badrul & Khan, Arifur
176-186 Value relevance of accounting information: Evidence from an emerging market
by Elshandidy, Tamer
187-195 IFRS implementation in the European Union and the survival of accounting families
by Forst, Arno
196-208 National influence on the application of IFRS: Interpretations and accounting estimates by German and British accountants
by Wehrfritz, Martin & Haller, Axel
209-216 The adoption of International Financial Reporting Standards in a non-colonized developing country: The case of Nepal
by Poudel, Ghanshyam & Hellmann, Andreas & Perera, Hector
217-229 Determinants of corporate social responsibility disclosures: Evidence from India
by Kansal, Monika & Joshi, Mahesh & Batra, Gurdip Singh
230-240 Influence of cost accounting change on performance of manufacturing firms
by Laitinen, Erkki K.
241-250 Does transition to IFRS substantially affect key financial ratios in shareholder-oriented common law regimes? Evidence from the UK
by Lueg, Rainer & Punda, Pawel & Burkert, Michael

2013, Volume 29, Issue 2

171-179 Small firms and the value of improvements in corporate governance mechanisms
by Behn, Bruce K. & Carver, Brian T. & Neal, Terry L.
180-185 Litigation risk, accounting quality, and investment efficiency
by Chung, Hyeesoo H. & Wynn, Jinyoung P. & Yi, Han
186-194 Economic consequences of mandatory GAAP changes: The case of SFAS No. 158
by Fried, Abraham N. & Davis-Friday, Paquita Y.
195-204 The effect of the summer doldrums on the market reaction to earnings announcements
by Gaynor, Gregory & Morton, Richard
205-217 The effects of task outcome feedback and broad domain evaluation experience on the use of unique scorecard measures
by Krumwiede, Kip R. & Swain, Monte R. & Thornock, Todd A. & Eggett, Dennis L.
218-231 Subjectivity in fair-value estimates, audit quality, and informativeness of other comprehensive income
by Lee, Cheol & Park, Myung S.
232-242 Cost behavior and executive bonus compensation
by Caylor, Marcus L. & Lopez, Thomas J.
243-254 Overpaid acquisitions and goodwill impairment losses — Evidence from the US
by Olante, Maria Elena
255-266 The association between firm characteristics and CFO's opinions on the fair value option for non-financial assets
by Jung, Boochun & Pourjalali, Hamid & Wen, Eric & Daniel, Shirley J.
267-277 Signaling strategies in annual reports: Evidence from the disclosure of performance indicators
by Dainelli, Francesco & Bini, Laura & Giunta, Francesco
278-285 The valuation properties of earnings and book values reported under IAS, domestic GAAP and U.S. GAAP: Evidence from China, Hong Kong, Japan, Korea and Singapore
by Eng, Li Li & Sun, Li & Vichitsarawong, Thanyaluk
286-298 The association between voluntary disclosure and corporate governance in the presence of severe agency conflicts
by Gisbert, Ana & Navallas, Begoña
299-311 Some theoretical and methodological suggestions for studies examining accountants' professional judgments and earnings management
by Heinz, Philip & Patel, Chris & Hellmann, Andreas
312-331 The usefulness of firm risk disclosures under different firm riskiness, investor-interest, and market conditions: New evidence from Finland
by Miihkinen, Antti
332-342 Do Big-Four affiliates earn audit fee premiums in emerging markets?
by Siddiqui, Javed & Zaman, Mahbub & Khan, Arifur
343-349 Measuring the impact of international reporting standards on market performance of publicly traded companies
by Grossman, Amanda M. & Smith, L. Murphy & Tervo, Wayne

2013, Volume 29, Issue 1

1-11 Audit committee financial expertise and properties of analyst earnings forecasts
by Abernathy, John L. & Herrmann, Don & Kang, Tony & Krishnan, Gopal V.
12-26 Insider trading in loss firms
by Aier, Jagadison K.
27-35 Earnings management and the allocation of net periodic pension costs to interim periods
by Blankley, Alan I. & Comprix, Joseph & Hong, Keejae P.
36-49 Do independent research analysts issue more or less informative recommendation revisions?
by Casey, Ryan J.
50-59 Do analysts follow emerging economy firms with higher intangible assets? Empirical evidence from Egypt
by Elbannan, Mohamed A.
60-73 Decision usefulness of whole-asset operating lease capitalizations
by Graham, Roger C. & King, Raymond D.

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