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ISSN: 1815-5669
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Content
2018, Volume 14, Issue 2
- 143-163 Conditional conservatism and labor investment efficiency
by Ha, Joohyung & Feng, Mingming
- 164-178 Auditors’ going concern reporting accuracy during and after the global financial crisis
by Sanoran, Kanyarat (Lek)
- 179-196 Game changer? The impact of the VW emission-cheating scandal on the interrelation between large automakers’ equity and credit markets
by Griffin, Paul A. & Lont, David H.
- 197-215 Market reactions to auditor switches under regulatory consent and market driven regimes
by Ferguson, Andrew & Lam, Peter & Ma, Nelson
- 216-233 What is the economic value of the Extractive Industries Transparency Initiative (EITI) information disclosure?
by Moses, Olayinka & Houqe, Muhammad Nurul & van Zijl, Tony
2017, Volume 13, Issue 3
- 193-208 Market reaction to non-GAAP earnings around SEC regulation
by Bond, David & Czernkowski, Robert & Lee, Yong-Suk & Loyeung, Anna
- 209-224 Determinants and market valuation of the decision to audit or review: Evidence from Taiwan
by Lin, Hsiao-Lun & Yen, Ai-Ru
- 225-243 Are CSR activities associated with shareholder voting in director elections and say-on-pay votes?
by Cullinan, Charles P. & Mahoney, Lois & Roush, Pamela B.
- 244-262 Voluntary corporate social responsibility reporting and financial statement auditing in China
by Carey, Peter & Liu, Li & Qu, Wen
- 263-281 Non-financial disclosure and market-based firm performance: The initiation of financial inclusion
by Bose, Sudipta & Saha, Amitav & Khan, Habib Zaman & Islam, Shajul
- 282-303 Contractual features of CEO performance-vested equity compensation
by Gao, Zhan & Hwang, Yuhchang & Wu, Wan-Ting
- 304-321 Financial statement comparability and corporate cash holdings
by Habib, Ahsan & Monzur Hasan, Mostafa & Al-Hadi, Ahmed
- 322-337 Do corporate pension plans affect audit pricing?
by Chen, Yangyang & Ge, Rui & Zolotoy, Leon
2017, Volume 13, Issue 2
- 89-107 Gender diversity in corporate boards and continuous disclosure: Evidence from Australia
by Ahmed, Ammad & Monem, Reza M. & Delaney, Deborah & Ng, Chew
- 108-118 A research note: The informational benefits of CEO attendance-by-invitation at audit committee meetings
by Johnston, Joseph & Nowland, John
- 119-133 The understatement of large negative earnings news in managers’ annual guidance
by Hurwitz, Helen
- 134-147 Substantial doubt and the entropy of auditors’ going concern modifications
by Ittonen, Kim & Tronnes, Per C. & Wong, Leon
- 148-165 Boardroom gender diversity and stock liquidity: Evidence from Australia
by Ahmed, Ammad & Ali, Searat
- 166-178 Assessing social and environmental performance through narrative complexity in CSR reports
by Nazari, Jamal A. & Hrazdil, Karel & Mahmoudian, Fereshteh
- 179-191 A research note: Quality of financial inputs and management earnings forecast accuracy in Japan
by Muramiya, Katsuhiko & Takada, Tomomi
2017, Volume 13, Issue 1
- 1-19 Political connections, related party transactions, and auditor choice: Evidence from Indonesia
by Habib, Ahsan & Muhammadi, Abdul Haris & Jiang, Haiyan
- 20-36 Corporate life cycle, organizational financial resources and corporate social responsibility
by Hasan, Mostafa Monzur & Habib, Ahsan
- 37-51 The effect of ambiguity in an auditing standard on auditor independence: Evidence from nonaudit fees and SOX 404 opinions
by Li, Chan & Raman, K.K. & Sun, Lili & Wu, Da
- 52-68 The incentive effects of R&D tax credits: An empirical examination in an emerging economy
by Chen, Ming-Chin & Gupta, Sanjay
- 69-87 The CEO pay slice: Managerial power or efficient contracting? Some indirect evidence
by Bugeja, Martin & Matolcsy, Zoltan & Spiropoulos, Helen
2016, Volume 12, Issue 3
- 191-209 Institutional factors and conditional conservatism in Malaysia: Does international financial reporting standards convergence matter?
by Madah Marzuki, Marziana & Abdul Wahab, Effiezal Aswadi
- 210-222 Board gender diversity and sustainability reporting quality
by Al-Shaer, Habiba & Zaman, Mahbub
- 223-240 Earnings in firm valuation and their value relevance
by Clout, Victoria J. & Willett, Roger J.
- 241-256 The effects of the 2006 SEC executive compensation disclosure rules on managerial incentives
by Espahbodi, Reza & Liu, Nan & Westbrook, Amy
- 257-273 Analyst forecasts and stock price informativeness: Some international evidence on the role of audit quality
by Cheong, Chee Seng & Zurbruegg, Ralf
- 274-289 Corporate governance practices, self-dealings, and firm performance: Evidence from India
by Chauhan, Yogesh & Lakshmi, K. Rajya & Dey, Dipanjan Kumar
- 290-308 The role of corporate governance in accounting discretion under IFRS: Goodwill impairment in Australia
by Kabir, Humayun & Rahman, Asheq
2016, Volume 12, Issue 2
- 111-120 A research note: Are auditors unable to detect classification shifting or merely not willing to report it? Evidence from India
by Desai, Naman & Nagar, Neerav
- 121-140 Auditor client specific knowledge and internal control weakness: Some evidence on the role of auditor tenure and geographic distance
by Chen, Yangyang & Gul, Ferdinand A. & Truong, Cameron & Veeraraghavan, Madhu
- 141-158 Ownership structure and corporate tax avoidance: Evidence from publicly listed private firms in China
by Richardson, Grant & Wang, Bei & Zhang, Xinmin
- 159-175 Corporate governance and CEO compensation in Indian firms
by Jaiswall, Sudhir Shiv Kumar & Bhattacharyya, Asish Kumar
- 176-190 The determinants and value relevance of banks' discretionary loan loss provisions during the financial crisis
by Morris, Richard D. & Kang, Helen & Jie, Jing
2016, Volume 12, Issue 1
- 1-14 Operating performance following corporate acquisitions: Does the organisational form of the target matter?
by Shams, Syed M.M. & Gunasekarage, Abeyratna
- 15-34 Corporate litigation and changes in CEO reputation: Guidance from U.S. Federal Court lawsuits
by Liu, Chelsea & Aharony, Joseph & Richardson, Grant & Yawson, Alfred
- 35-60 Organizational structure, agency costs, and accrual quality
by Hsu, Audrey Wen-hsin & Liu, Sophia Hsin-Tsai
- 61-72 The effect of commercial banks' internal control weaknesses on loan loss reserves and provisions
by Cho, Myojung & Chung, Kwang-Hyun
- 73-88 Economic consequences of changes in the lease accounting standard: Evidence from Japan
by Kusano, Masaki & Sakuma, Yoshihiro & Tsunogaya, Noriyuki
- 89-110 CEO confidence and stock returns
by Bharati, Rakesh & Doellman, Thomas & Fu, Xudong
2015, Volume 11, Issue 3
- 183-198 Accrual-based and real earnings management: An international comparison for investor protection
by Enomoto, Masahiro & Kimura, Fumihiko & Yamaguchi, Tomoyasu
- 199-214 Reporting incentives, ownership concentration by the largest outside shareholder, and reported goodwill impairment losses
by Abdul Majid, Jamaliah
- 215-230 Family firms, firm performance and political connections: Evidence from Bangladesh
by Muttakin, Mohammad Badrul & Monem, Reza M. & Khan, Arifur & Subramaniam, Nava
- 231-244 News announcement effects of compliance with section 404 of SOX: Evidence from non-accelerated filers
by Khedmati, Mehdi & Navissi, Farshid & Shams, Syed & Vinkler, Daniel
- 245-261 What drives the allocation of the purchase price to goodwill?
by Bugeja, Martin & Loyeung, Anna
- 262-279 Determinants of voluntary corporate governance disclosure: Evidence from Islamic banks in the Southeast Asian and the Gulf Cooperation Council regions
by Abdullah, Wan Amalina Wan & Percy, Majella & Stewart, Jenny
2015, Volume 11, Issue 2
- 89-103 An empirical comparison of the effect of XBRL on audit fees in the US and Japan
by Shan, Yuan George & Troshani, Indrit & Richardson, Grant
- 104-120 Analysts' earnings forecasts and technological conditions in the firm's investment environment
by Lambert, David & Matolcsy, Zoltan & Wyatt, Anne
- 121-137 Financial decisions by business groups in India: Is it “fair and square”?
by Basu, Debarati & Sen, Kaustav
- 138-147 Foreign investors' interests and corporate tax avoidance: Evidence from an emerging economy
by Salihu, Ibrahim Aramide & Annuar, Hairul Azlan & Sheikh Obid, Siti Normala
- 148-165 Managerial overconfidence and audit fees
by Duellman, Scott & Hurwitz, Helen & Sun, Yan
- 166-181 Is audit quality impacted by auditor relationships?
by Ball, Fiona & Tyler, Jonathan & Wells, Peter
2015, Volume 11, Issue 1
- 1-17 Determinants and economic consequences of voluntary disclosure of internal control weaknesses in China
by Ji, Xu-dong & Lu, Wei & Qu, Wen
- 18-30 Voluntary corporate governance structure and financial distress: Evidence from Australia
by Miglani, Seema & Ahmed, Kamran & Henry, Darren
- 31-45 Fair value accounting for non-current assets and audit fees: Evidence from Australian companies
by Yao, Dai Fei (Troy) & Percy, Majella & Hu, Fang
- 46-60 Corporate life cycle and cost of equity capital
by Hasan, Mostafa Monzur & Hossain, Mahmud & Cheung, Adrian (Wai-Kong) & Habib, Ahsan
- 61-74 Can Anglo-Saxon audit committee scheme improve earnings quality in non-Anglo-Saxon environments?
by Chen, Jengfang & Duh, Rong-Ruey & Hsu, Audrey Wen-Hsin & Pan, Chien-Min
- 75-87 The SEC's elimination of 20-F reconciliation and information asymmetry
by Chen, Lucy Huajing & Deng, Saiying & Gupta, Parveen P. & Sami, Heibatollah
2014, Volume 10, Issue 3
- 161-175 China’s Securities reforms and IPO wealth loss
by Chalmers, Keryn & Haman, Janto & Qu, Wen
- 176-190 The behavioral basis of sell-side analysts’ herding
by Durand, Robert B. & Limkriangkrai, Manapon & Fung, Lucia
- 191-205 Does voluntary carbon disclosure reflect underlying carbon performance?
by Luo, Le & Tang, Qingliang
- 206-224 Japanese stock market reaction to announcements of news affecting auditors’ reputation: The case of the Olympus fraud
by Frendy, & Hu, Dan
- 225-247 Characteristics of non-audit services and financial restatements in Malaysia
by Abdul Wahab, Effiezal Aswadi & Gist, Willie E. & Nik Abdul Majid, Wan Zurina
- 248-261 Institutional incentives and earnings quality: The influence of government ownership in China
by Liu, Xiang & Saidi, Reza & Bazaz, Mohammad
- 262-276 Cross-listing as a Global Depository Receipt: The influence of emerging markets, regulation, and accounting regime
by Chugh, Shrutika & Fargher, Neil & Wright, Sue
- 277-295 Finance company failure in New Zealand during 2006–2009: Predictable failures?
by Douglas, Ella & Lont, David & Scott, Tom
2014, Volume 10, Issue 2
- 87-99 The value relevance of deferred tax attributed to asset revaluations
by Hanlon, Dean & Navissi, Farshid & Soepriyanto, Gatot
- 100-114 Group versus individual compensation schemes for senior executives and firm performance: Some evidence based on archival data
by Brown, Paul J & Matolcsy, Zoltan & Wells, Peter
- 115-129 A game of accounting numbers in asset pricing: Evidence from the privatization of state-owned enterprises
by Chen, Charles J.P. & Du, Jun & Su, Xijia
- 130-147 Incentive alignment through performance-focused shareholder proposals on management compensation
by Fortin, Steve & Subramaniam, Chandra & Wang, Xu (Frank) & Zhang, Sanjian (Bill)
- 148-159 The effects of harmonization and convergence with IFRS on the timeliness of earnings reported under Chinese GAAP
by Wu, Grace Shu-hsing & Li, Shu-hsing & Lin, Steve
2014, Volume 10, Issue 1
- 1-15 Incentives for corporate tax planning and reporting: Empirical evidence from Australia
by Taylor, Grantley & Richardson, Grant
- 16-31 Corporate board and board committee independence, firm performance, and family ownership concentration: An analysis based on Hong Kong firms
by Leung, Sidney & Richardson, Grant & Jaggi, Bikki
- 32-45 Corporate ownership, corporate governance reform and timeliness of earnings: Malaysian evidence
by Lim, Mable & How, Janice & Verhoeven, Peter
- 46-58 Predicting earnings in a poor information environment
by Wang, Weimin & (Frank) Wang, Xu
- 59-75 Non-compensation-related consultant service and CEO compensation
by Hsu, Audrey Wen-hsin & Shyu, Yi-Ru & Wang, Victoria Shao-Pin
- 76-85 Volatility and risk relevance of comprehensive income
by Khan, Shahwali & Bradbury, Michael E.
2013, Volume 9, Issue 2
- 123-135 Changes in the value relevance of accounting information over time: Evidence from the emerging market of China
by Lam, Kevin C.K. & Sami, Heibatollah & Zhou, Haiyan
- 136-150 Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms
by Richardson, Grant & Taylor, Grantley & Lanis, Roman
- 151-169 The global recognition strategy of blue chips of the Russian and Commonwealth of Independent States (CIS) markets
by Kim, Oksana
- 170-182 The effects on financial statements of the litigation cost rule in a civil action for negligence against the auditor
by Barnes, Paul
- 183-202 Effect of ownership, governance, and transparency on liquidity – Chilean evidence
by Gjerde, Tom & Mahenthiran, Sakthi & Cademartori, David
- 203-220 Weakened outside shareholder rights in dual-class firms and timely loss reporting
by Khurana, Inder K. & Raman, K.K. & Wang, Dechun
- 221-236 Information asymmetry of fair value accounting during the financial crisis
by Liao, Lin & Kang, Helen & Morris, Richard D. & Tang, Qingliang
- 237-254 Australia’s ‘two-strikes’ rule and the pay-performance link: Are shareholders judicious?
by Monem, Reza & Ng, Chew
2013, Volume 9, Issue 1
- 1-18 Deferred taxes, earnings management, and corporate governance: Malaysian evidence
by Kasipillai, Jeyapalan & Mahenthiran, Sakthi
- 19-32 Do investment in and the sourcing arrangement of the internal audit function affect audit delay?
by Wan-Hussin, Wan Nordin & Bamahros, Hasan Mohammed
- 33-49 Determinants of board structure: Evidence from Australia
by Monem, Reza M.
- 50-66 Voluntary disclosure practices by foreign firms cross-listed in the United States
by Hope, Ole-Kristian & Kang, Tony & Kim, Joung W.
- 67-82 Short-term debt maturity, monitoring and accruals-based earnings management
by Fung, Simon Y.K. & Goodwin, John
- 83-99 Corporate governance and risk management: The role of risk management and compensation committees
by Tao, Ngoc Bich & Hutchinson, Marion
- 100-121 Managerial risk-taking incentives and non-GAAP earnings disclosures
by Bansal, Naresh & Seetharaman, Ananth & Wang, Xu (Frank)
2012, Volume 8, Issue 2
- 53-63 Capital gains taxes and the market response to public announcements in an indexation-based tax regime
by Clinch, Greg & Odat, Mahmoud
- 64-77 The role of accounting conservatism in management forecast bias
by Sun, Yan & Xu, Weihong
- 78-91 The timing of changes in CEO compensation from cash bonus to equity-based compensation: Determinants and performance consequences
by Matolcsy, Zoltan & Shan, Yaowen & Seethamraju, Vinay
- 92-109 Dynamic internal control performance over financial reporting and external financing
by Shi, Wei & Wang, Rencheng
- 110-120 Non-cash compensation with production externalities and agency problems related to an agent’s consumption choice
by Adithipyangkul, Pattarin
2012, Volume 8, Issue 1
2011, Volume 7, Issue 2
2011, Volume 7, Issue 1
2010, Volume 6, Issue 2
- 47-60 An accounting-based valuation approach to valuing corporate governance in Taiwan
by Lee, Shih-Cheng & Lin, Chien-Ting
- 61-76 The complementary relationship between financial and non-financial information in the biotechnology industry and the degree of investor sophistication
by Callen, Jeffrey L. & Gavious, Ilanit & Segal, Dan
- 77-91 Does economic freedom fosters banks’ performance? Panel evidence from Malaysia
by Sufian, Fadzlan & Habibullah, Muzafar Shah
- 92-100 Board independence, board diligence and liquidity in Malaysia: A research note
by Foo, Yee-Boon & Zain, Mazlina Mat
2010, Volume 6, Issue 1
2009, Volume 5, Issue 2
- 61-79 A cross-country comparison of corporate governance and firm performance: Do financial structure and the legal system matter?
by Anderson, Anne & Gupta, Parveen P.
- 80-94 Litigation reform, accounting discretion, and the cost of equity
by Boone, Jeff P. & Khurana, Inder K. & Raman, K.K.
- 95-107 Alternative explanations for the association between market values and stock-based compensation expenditure
by Matolcsy, Zoltan & Riddell, Suzanna & Wright, Anna
2009, Volume 5, Issue 1
- 1-19 Earnings surprise and sophisticated investor preferences in India
by Sen, Kaustav
- 20-33 The impact of audit committee quality on financial reporting quality and audit fees
by Rainsbury, Elizabeth A. & Bradbury, Michael & Cahan, Steven F.
- 34-46 Effects of country-level legal, extra-legal and political institutions on auditing: A cross-country analysis of the auditor specialization premium
by Srinidhi, Bin & Lim, Chee Yeow & Hossain, Mahmud
- 47-59 What affects accounting conservatism: A corporate governance perspective
by Chi, Wuchun & Liu, Chiawen & Wang, Taychang
2008, Volume 4, Issue 2
2008, Volume 4, Issue 1
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