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Content
2023, Volume 19, Issue 2
- S1815566923000024 Loss expectation and income shifting
by Ji Lee, Ye & Seon Yoo, Ji
- S1815566923000036 Tournament-based incentives and media sentiment
by Zheng, Jiayi & Chowdhury, Hasibul & Hossain, Md Safayat & Gupta, Kartick
- S1815566923000103 Auditor specialization in R&D and clients’ R&D investment-q sensitivity
by Lee, Eugenia Y. & Ha, Wonsuk & Park, Sunyoung
- S1815566923000127 Tax avoidance and the cost of debt for SMEs: Evidence from Spain
by Sánchez-Ballesta, Juan Pedro & Yagüe, José
- S1815566923000139 Top executive gender diversity and financial reporting quality
by Hrazdil, Karel & Simunic, Dan A. & Spector, Stephen & Suwanyangyuan, Nattavut
- S1815566923000140 Modeling board governance, environmental expertise, and social engagement effects on firm environmental performance: Panel data evidence
by Kim, Daehyun & Marin, Michael J. & Richardson, Gordon D. & Salterio, Steven E. & Tsang, Albert
- S1815566923000152 Place attachment, audit pricing and audit quality
by Yuan, Shuai & Zhang, Wuxue & Zhu, Kaiwen
2023, Volume 19, Issue 1
- S1815566922000261 Goodwill or “No-will”: Hubris in the tone at the top
by Runesson, Emmeli & Samani, Niuosha
- S1815566922000297 Corporate transparency and firm value: Does market competition play an external governance role?
by Liu, Chengcheng & Li, Qing & Lin, Yu-En
- S1815566922000327 CEO inside debt holdings and credit ratings
by Hasan, Mostafa Monzur & Hossain, Ashrafee & Hossain, Takdir
- S1815566922000339 The unintended consequence of collateral-based financing: Evidence from corporate cost behavior
by Li, Tongxia & Lu, Chun & Chen, Zhihua
- S1815566922000340 Predictors of revenue shifting and expense shifting: Evidence from an emerging economy
by Bansal, Manish & Kumar, Ashish & Bhattacharyya, Asit & Bashir, Hajam Abid
- S1815566922000352 Perpetual securities and stock prices: Korean evidence
by Kim, Young Jun & Choi, Sera & Lee, Eugenia Y. & Lee, Su Jeong
- S1815566922000364 Corporate lobbying: Resource-seeking or rent-seeking? Evidence from audit fees
by Yik-Pui Low, Steven & Foo, Yee-Boon & Gul, Ferdinand A
- S1815566922000443 The value of the PCAOB’s international audit oversight on U.S. listed foreign companies: Evidence from an initial enforcement breakdown
by Gu, Tracy & Jiang, Yiqi & Simunic, Dan
- S1815566922000455 Do insiders trade on innovation?
by Bostan, Ibrahim & Mian, G. Mujtaba
- S1815566923000012 Disclosure strategies for management earnings forecasts: The role of managerial compensation structures, overoptimism, and effort
by Sung, Hao-Chang & Ho, Shirley J.
2022, Volume 18, Issue 3
- S1815566922000133 Aggressive CEOs and bank mergers and acquisitions
by Ji, Mingming & Jiang, Liangliang
- S1815566922000145 Financial distress and the accrual anomaly
by Nguyen, Hang Thu & Alphonse, Pascal & Nguyen, Hiep Manh
- S1815566922000248 Shared auditors, social trust, and relationship-specific investment in the supply chain
by Hu, Zhiying & Yang, Haiyan & Zhang, Yuyu
- S1815566922000273 Institutional investors’ site visits and corporate employment decision-making
by Lai, Shaojie & Li, Xiaorong & Liu, Shiang & Wang, Qing Sophie
- S1815566922000285 Does Form 20-F reconciliation elimination for IFRS filers affect the risk forecasting ability of accounting numbers?
by Chiu, She-Chih & Lin, Hsuan-Chu & Chien, Chin-Chen & Liang, Chia-Chen
- S1815566922000303 Organizational form and access to capital: The role of regulatory interventions
by Basu, Debarati & Sen, Kaustav
- S1815566922000315 Risk management committees and readability of risk management disclosure
by Jia, Jing & Li, Zhongtian
- S181556692200025X Institutional investors and earnings management associated with controlling shareholders' promises: Evidence from the split share structure reform in China
by Wilson, Mark & Wang, Kun Tracy & Wu, Yue & Lau, Archie
2022, Volume 18, Issue 2
- S1815566922000091 Policy and oversight of corporate political activities and the cost of equity capital
by Adrian, Christofer & Garg, Mukesh & Viet Pham, Anh & Phang, Soon-Yeow & Truong, Cameron
- S1815566922000108 CEO power and annual report reading difficulty
by Sun, Li & Johnson, Grace & Bradley, Wray
- S1815566922000121 Corporate social responsibility committees and the use of corporate social responsibility assurance services
by Bradbury, Michael & Jia, Jing & Li, Zhongtian
- S181556692200008X Role of corporate governance in moderating the risk-return paradox: Cross country evidence
by DasGupta, Ranjan & Deb, Soumya G.
- S181556692200011X Debt contracting and the goodwill debate
by Chatterjee, Chandrani & Shroff, Arpita A. & Sivaramakrishnan, K.
2022, Volume 18, Issue 1
- S1815566921000400 Does the disclosure of internal control deficiency matter for accrual quality? Evidence from China
by Deng, Kebin & Hu, Fang & Tian, Gary Gang & Zhong, Ziying
- S1815566921000412 Fraudulent financial reporting in China: Evidence from corporate renaming
by Zhang, Yefeng & Zhang, Yuyu & Yao, Troy
- S1815566921000515 Does corporate tax avoidance promote managerial empire building?
by Shams, Syed & Bose, Sudipta & Gunasekarage, Abeyratna
- S1815566921000527 Does international experience of managers bring financing benefits? Evidence from the cost of equity capital
by Hu, Jun & Long, Wenbin & Dai, Ming & (Troy) Yao, Daifei
- S1815566921000539 Managerial ability and debt maturity
by Khoo, Joye & (Wai Kong) Cheung, Adrian
- S1815566921000631 Cultural tightness and accounting conservatism
by Noh, Minyoung & Cho, Moon Kyung
2021, Volume 17, Issue 3
- S1815566921000230 Do co-opted boards increase insider profitability?
by Rahman, Dewan & Malik, Ihtisham & Ali, Searat & Iqbal, Jamshed
- S1815566921000242 Corruption exposure, political disconnection, and their impact on Chinese family firms
by Song, Siwen & Jun, Aelee & Ma, Shiguang
- S1815566921000345 Determinants of the duration of the voluntary administration process: An unconditional quantile regression analysis
by Goodwin, John & Routledge, James
- S1815566921000357 Multiple directorships and the extent of loan loss provisions: Evidence from banks in South Asia
by Kutubi, Shawgat S. & Ahmed, Kamran & Khan, Hayat & Garg, Mukesh
- S1815566921000369 Are gender diverse boards more cautious? The impact of board gender diversity on sentiment in earnings press releases
by Mather, Paul & Ranasinghe, Dinithi & Unda, Luisa A.
- S1815566921000370 The value relevance of corporate voluntary carbon disclosure: Evidence from the United States and BRIC countries
by Jiang, Yan & Luo, Le & Xu, JianFeng & Shao, XiaoRui
- S1815566921000382 Did mandatory CSR compliance impact accounting Conservatism? Evidence from the Indian Companies Act 2013
by Shankar Shaw, Tara & Raithatha, Mehul & Krishnan, Gopal V. & Cordeiro, James J.
- S1815566921000394 Macroeconomic uncertainty and management forecast accuracy
by Kitagawa, Norio
2021, Volume 17, Issue 2
- S1815566921000011 The effects of analysts’ tax expense forecast accuracy on corporate tax avoidance: An international analysis
by Lee, Ye Ji
- S1815566921000126 Audit firm operating leverage and pricing strategy: Evidence from lowballing in audit industry
by Yang, Seunghee & Lee, Woo-Jong & Lim, Youngdeok & Yi, Cheong H.
- S1815566921000138 Impact of Basel III on the discretion and timeliness of Banks’ loan loss provisions
by Jutasompakorn, Pearpilai & Lim, Chu Yeong & Ranasinghe, Tharindra & Ow Yong, Kevin
- S1815566921000151 The impact of economic sanctions on audit pricing
by Kim, Oksana
- S1815566921000163 Is there a dark side of managerial ability? Evidence from the use of derivatives and firm risk in China
by Cheng, Lingsha & Cheung, Adrian (Waikong)
- S1815566921000175 Do government say-on-pay policies distort managers’ engagement in corporate social responsibility? Quasi-experimental evidence from China
by Jiang, Haiyan & Hu, Yuanyuan & Su, Kun & Zhu, Yanhui
- S1815566921000187 Do firms anticipate security issues by conservative reporting?
by Anantavrasilp, Sereeparp & Huijgen, Carel & Lubberink, Martien
- S1815566921000199 Sustainability with high-speed rails: The effects of transportation infrastructure development on firms’ CSR performance
by Chen, Yu & Gu, Xin & Gao, Yongqiang & Lan, Tian
- S1815566921000205 Tax haven Use, the pricing of audit and Non-audit Services, suspicious matters reporting obligations and whistle blower hotline Facilities: Evidence from Australian financial corporations
by Eulaiwi, Baban & Al-Hadi, Ahmed & Taylor, Grantley & Dutta, Saurav & Duong, Lien & Richardson, Grant
- S1815566921000217 Do family firms engage in less tax avoidance than non-family firms? The corporate opacity perspective
by Lee, Cheng-Hsun & Bose, Sudipta
- S1815566921000229 Does religiosity matter for corporate labor investment decisions?
by Khedmati, Mehdi & Aminu Sualihu, Mohammed & Yawson, Alfred
- S181556692100014X Board cultural diversity, government intervention and corporate innovation effectiveness: Evidence from China
by Luo, Kun & Lim, Edwin KiaYang & Qu, Wen & Zhang, Xuan
2021, Volume 17, Issue 1
- S1815566920300370 State ownership and abnormal accruals in highly-valued firms: Evidence from China
by Li, Leye & Monroe, Gary S. & Wang, Jenny Jing
- S1815566920300382 Short selling and future cash flow predictability of capital investment: Evidence from Australia
by Jiang, Haiyan & Jia, Jing
- S1815566920300497 Macro disagreement and analyst forecast properties
by Sinha, Rajesh Kumar
- S1815566920300503 Political influence in hedge fund activism: Causal evidence from U.S. gubernatorial election
by An, Ran & Huang, Lawrence (Hong)
- S1815566920300515 Relative-to-rival corporate philanthropy, product market competitiveness, and stakeholders
by Hu, Jun & Wu, Huiying & Ying, Sammy Xiaoyan & Long, Wenbin
- S1815566920300527 The cost-of-equity implications of off-balance sheet pension liabilities
by Hsieh, Su-Jane & Liu, Shuming
- S1815566920300539 Does environmental information disclosure mitigate corporate risk? Evidence from China
by Chang, Yingying & Du, Xingqiang & Zeng, Quan
- S1815566920300540 Independent directors’ legal expertise, bank risk-taking and performance
by Liu, Guoping & Sun, Jerry
- S1815566920300552 Joint effect of CEO overconfidence and corporate social responsibility discretion on cost of equity capital
by Tseng, Chih-Yang & Demirkan, Sebahattin
- S1815566920300564 Managerial ability and accounting conservatism
by Haider, Imran & Singh, Harjinder & Sultana, Nigar
2020, Volume 16, Issue 3
- S1815566918300729 Firm life cycle and the disclosure of estimates and judgments in goodwill impairment tests: Evidence from Australia
by Kabir, Humayun & Su, Li & Rahman, Asheq
- S1815566918301255 Enterprise risk management and accruals estimation error
by Johnston, Joseph & Soileau, Jared
- S1815566919300827 Management forecast errors and corporate investment efficiency
by Huang, Kelly
- S1815566920300229 Disclosure and liquidity management: Evidence from regulation fair disclosure
by Albring, Susan & Huang, Shawn & Pereira, Raynolde & Xu, Xiaolu
- S1815566920300230 Financial statement comparability and bank risk-taking
by Hasan, Mostafa Monzur & Cheung, Adrian (Wai Kong) & Taylor, Grantley
- S1815566920300242 Financial distress, internal control, and earnings management: Evidence from China
by Li, Yuanhui & Li, Xiao & Xiang, Erwei & Geri Djajadikerta, Hadrian
- S1815566920300254 Does R&D expenditure volatility affect stock return?
by Xiang, Erwei & Gasbarro, Dominic & Cullen, Grant & Ruan, Wenjuan
- S1815566920300266 Social trust environment and tunneling
by Chen, Shihua & Han, Xu & Jebran, Khalil
- S1815566920300278 Do analysts improve labor investment efficiency?
by Lee, Kyung Yun (Kailey) & Mo, Kyoungwon
- S1815566920300357 Tax-motivated income shifting and board structure: Evidence from Korean business groups
by Doo, Seoyoung & Yoon, Sung-Soo
- S1815566920300369 The effect of analysts’ GAAP earnings forecasts on managers’ classification shifting
by Lin, Shu & Xia, Hui Harry & Ryabova, Tatyana
- S1815566920300394 Complying with best practice risk management committee guidance and performance
by Jia, Jing & Bradbury, Michael E.
- S181556692030028X Conditional accounting conservatism: Exploring the impact of changes in institutional frameworks in four countries
by Moy, Melissa & Heaney, Richard & Tarca, Ann & van Zyl, Warrick
2020, Volume 16, Issue 2
- S1815566918301401 Maximising international returns: Impact of IFRS on foreign direct investments
by Golubeva, Olga
- S1815566920300059 Effect of corporate tax avoidance activities on firm bankruptcy risk
by Dhawan, Anirudh & Ma, Liangbo & Kim, Maria H.
- S1815566920300060 The role of voluntary internal control reporting in earnings quality: Evidence from China
by Ji, Xudong & Kaplan, Steven E. & Lu, Wei & Qu, Wen
- S1815566920300072 Female tainted directors, financial reporting quality and audit fees
by Bhuiyan, Md. Borhan Uddin & Rahman, Asheq & Sultana, Nigar
- S1815566920300187 The relationship between a firm’s information environment and its cash holding decision
by Clarkson, Peter & Gao, Ru & Herbohn, Kathleen
- S1815566920300199 How do stock-for-stock acquirers manage earnings? The accruals feature of real earnings management
by Chang, Che-Chia & Pan, Hunghua
- S1815566920300205 Cross-country differences in the effect of political connections on stock price informativeness
by Kusnadi, Yuanto & Srinidhi, Bin
- S1815566920300217 Family firms and crash risk: Alignment and entrenchment effects
by Srinidhi, Bin & Liao, Qunfeng
2020, Volume 16, Issue 1
- S1815566918301231 Enterprise risk management and firm performance: Role of the risk committee
by Malik, Muhammad Farhan & Zaman, Mahbub & Buckby, Sherrena
- S1815566919300426 The long-run performance of acquiring firms in mergers and acquisitions: Does managerial ability matter?
by Cui, Huijie & Chi-Moon Leung, Sidney
- S1815566919301195 Investor protection, cross-listing and accounting quality
by Kamarudin, Khairul Anuar & Ariff, Akmalia M. & Jaafar, Aziz
- S1815566919301201 Political institutions, stock market liquidity and firm dividend policy: Some international evidence
by Lai, Karen M.Y. & Saffar, Walid & Zhu, Xindong (Kevin) & Liu, Yiye
- S1815566919301213 How do female directors improve board governance? A mechanism based on norm changes
by Srinidhi, Bin & Sun, Ye & Zhang, Hao & Chen, Shiqiang
- S1815566920300011 Workforce environment and audit fees: International evidence
by Sun, Xuan Sean & Habib, Ahsan & Bhuiyan, Md. Borhan Uddin
- S1815566920300023 Social capital and payout policies
by Hasan, Mostafa Monzur & Habib, Ahsan
- S1815566920300035 The consequences of discount rate selection for defined benefit liabilities
by Fahad, Nafiz & Ma, Nelson & Scott, Tom
- S1815566920300047 Do the business cycle and revenue diversification matter for banks’ capital buffer and credit risk: Evidence from ASEAN banks
by Ovi, Nafisa & Bose, Sudipta & Gunasekarage, Abeyratna & Shams, Syed
2019, Volume 15, Issue 3
- v:15:y:2019:i:3:s181556691930102x Disclosure of fair value measurement in goodwill impairment test and audit fees
by Chen, Vincent Y.S. & Keung, Edmund C. & Lin, I-Min
- v:15:y:2019:i:3:s1815566919301055 Accounting regulations, enforcement, and stock price crash risk: Global evidence in the banking industry
by Abedifar, Pejman & Li, Ming & Johnson, Dean & Song, Liang & Xing, Saipeng
- v:15:y:2019:i:3:s1815566919301043 Mandatory CSR expenditure and firm performance
by Bhattacharyya, Asit & Rahman, Md Lutfur
- v:15:y:2019:i:3:s1815566919301031 What’s the value of politically connected directors?
by Zhang, Karen & Truong, Cameron
- v:15:y:2019:i:3:s1815566919300876 Corporate social responsibility and provision of trade credit
by Cheung, Adrian (Waikong) & Pok, Wee Ching
- v:15:y:2019:i:3:s1815566918301309 Informal institutions and managers’ earnings management choices: Evidence from IFRS-adopting countries
by Halabi, Hussein & Alshehabi, Ahmad & Zakaria, Idlan
- v:15:y:2019:i:3:s1815566919300864 Determinants and consequences of voluntary switches to Chinese auditors in Hong Kong
by Liu, Zhenfeng & Lin, Stephen
- v:15:y:2019:i:3:s1815566919301067 CFO tenure, CFO board membership and accounting conservatism
by Muttakin, Mohammad Badrul & Khan, Arifur & Tanewski, George
2019, Volume 15, Issue 2
- 131-144 Why haven’t U.S. GAAP and IFRS on insurance contracts converged? Evidence from an unsuccessful joint project
by Burke, Qing L.
- 145-157 Tax avoidance in family firms: Evidence from large private firms
by Kovermann, Jost & Wendt, Martin
- 158-166 The impact on stock prices of deferral and elimination of internal control audit requirement for small firms
by Espahbodi, Reza & Espahbodi, Hassan
- 167-185 Duration of equity overvaluation and managers’ choice to use aggressive underlying earnings disclosure and accrual-based earnings management: Australian evidence
by Yang, Yiru & Abeysekera, Indra
- 186-205 Independent and joint effects of audit partner tenure and non-audit fees on audit quality
by Singh, Abhijeet & Singh, Harjinder & Sultana, Nigar & Evans, John
- 206-223 The impact of the stapled security structure on the quality of financial disclosure: Evidence from Australian Real Estate Investment Trusts and Listed Infrastructure Funds
by Liang, Jian & Dong, Zhi
- 224-242 Market reaction to optimistic bias in the recommendations of chaebol-affiliated analysts
by Lim, Youngdeok & Kim, Hyungtae
- 243-266 A comparison of voluntary and mandated climate change-related disclosure
by Perera, Luckmika & Jubb, Christine & Gopalan, Sandeep
2019, Volume 15, Issue 1
- 1-19 The impact of internal audit attributes on the effectiveness of internal control over operations and compliance
by Chang, Yu-Tzu & Chen, Hanchung & Cheng, Rainbow K. & Chi, Wuchun
- 20-35 Share-option based compensation expense, shareholder returns and financial crisis
by Alhaj-Ismail, Alaa & Adwan, Sami & Stittle, John
- 36-52 Does the large amount of information in corporate disclosures hinder or enhance price discovery in the capital market?
by Chung, Dennis Y. & Hrazdil, Karel & Novak, Jiri & Suwanyangyuan, Nattavut
- 53-68 Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan
by Kusano, Masaki & Sakuma, Yoshihiro
- 69-86 Different time, different tone: Company life cycle
by Bakarich, Kathleen M. & Hossain, Mahmud & Hossain, Mahmud & Weintrop, Joseph
- 87-104 The influence of powerful non-executive Chairs in Mergers and acquisitions
by Ghannam, Samir & Matolcsy, Zoltan P. & Spiropoulos, Helen & Thai, Nathan
- 105-117 The effect of the general anti-avoidance rule on corporate tax avoidance in China
by Leung, Sidney C.M. & Richardson, Grant & Taylor, Grantley
- 118-130 Short selling and financial reporting quality: Evidence from Chinese AH shares
by Jiang, Haiyan & Chen, Jun
2018, Volume 14, Issue 3
- 235-253 Product differentiation, market dynamics and the value relevance of trade payables: Evidence from UK listed firms
by Afrifa, Godfred Adjapong & Gyapong, Ernest & Monem, Reza M.
- 254-265 Mandatory Corporate Social Responsibility: The Indian experience
by Mukherjee, Abhishek & Bird, Ron & Duppati, Geeta
- 266-287 Internal control risk and audit fees: Evidence from China
by Ji, Xu-dong & Lu, Wei & Qu, Wen
- 288-306 Identifying lobbying strategies: An analysis of public responses to the Productivity Commission Inquiry into executive remuneration in Australia
by Beaumont, Stacey & Clarkson, Peter & Tutticci, Irene
- 307-320 Political patronage and analysts’ forecast precision
by Abdul Wahab, Effiezal Aswadi & How, Janice & Park, Jason & Verhoeven, Peter
- 321-334 The association between cost of debt and Hong Kong politically connected firms
by Bliss, Mark A. & Goodwin, John A. & Gul, Ferdinand A. & Wong, Anson
- 335-357 Wealth transfers in rights offerings and the protective instruments
by Lee, Chin-Chong & Poon, Wai-Ching
- 358-372 Fair value disclosures and crash risk
by Hsu, Audrey Wen-hsin & Pourjalali, Hamid & Song, Yi-Ju
- 373-385 Does IFRS make analysts more efficient in using fundamental information included in financial statements?
by Pathiranage, Nandana P.W. & Jubb, Christine A.
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
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