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Content
2016, Volume 35, Issue C
- 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.
- 74-84 AIA submission: CEO overconfidence and the incidence of financial restatement
by Presley, Theresa J. & Abbott, Lawrence J.
- 85-96 Does incorporating non-linearity into discretionary accrual models improve their performance?
by Wan, Huishan
- 97-107 Earnings response coefficients of OECD banks: Tests extended to include bank risk factors
by Ariff, Mohamed & Fah, Cheng Fan & Ni, Soh Wei
- 108-123 The impact of IFRS on accounting quality: Evidence from Greece
by Dimitropoulos, Panagiotis E. & Asteriou, Dimitrios & Kousenidis, Dimitrios & Leventis, Stergios
- 124-133 Continental European accounting model and accounting modernization in Germany
by Hellmann, Andreas & Perera, Hector & Patel, Chris
- 134-153 A content analysis of the comment letters to the FASB and IASB: Accounting for contingencies
by Holder, Anthony D. & Karim, Khondkar E. & Lin, Karen Jingrong & Woods, Maef
- 154-160 Financial crisis and accounting quality: Evidence from five European countries
by Iatridis, George & Dimitras, Augustinos I.
- 161-169 The moderating effects of national culture on escalation of commitment
by Salter, Stephen B. & Sharp, David J. & Chen, Yasheng
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