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Content
February 2013, Volume 21, Issue 1
- 53-71 The supplemental role of operating cash flows in explaining share returns
by C.S. Agnes Cheng & Joseph Johnston & Cathy Zishang Liu - 72-90 Drivers of e‐retailer peak sales period price behavior: an empirical analysis
by Punit Ahluwalia & Jerald Hughes & Vishal Midha - 91-107 The impact of domestic and international terrorism on equity markets: evidence from Indonesia
by Vikash Ramiah & Michael Graham
October 2012, Volume 20, Issue 4
- 322-334 Automated account reconciliation using probabilistic and statistical techniques
by Peter A. Chew & David G. Robinson - 335-347 Flying under the radar: social engineering
by Richard G. Brody & William B. Brizzee & Lewis Cano - 348-362 Rogue insiders, signature loopholes, and fraud rings
by Chengqi (Chen) Guo & Xiaorui Hu - 363-376 The effect of trust in system reliability on the intention to adopt online accounting systems
by Robert Greenberg & Wei Li & Bernard Wong‐On‐Wing - 377-394 Regulatory risk, borderline legality, fraud and financial restatement
by Dmitry Khanin & Raj V. Mahto
July 2012, Volume 20, Issue 3
- 220-237 Analyzing the effect of using international accounting standards on the development of emerging capital markets
by Daniel Zeghal & Karim Mhedhbi - 238-254 Governance and accountability in Australian charitable organisations
by Steven Dellaportas & Jonathan Langton & Brian West - 255-281 ICT maturity as a driver to global competitiveness: a national level analysis
by Manal M. Yunis & Kai S. Koong & Lai C. Liu & Reggie Kwan & Philip Tsang - 282-299 The effect of SFAS No. 123(R) on executive incentive pay
by Nancy Mohan & M. Fall Ainina - 300-316 Optimising errors in signaling corporate collapse using MCCCRA
by Ghassan Hossari
May 2012, Volume 20, Issue 2
- 100-113 Comparison of two parameterizations of the winner's curse model in a sample of Swedish Treasury auctions
by Xue Wang - 114-141 The uniformity‐flexibility dilemma when comparing financial statements
by Vicky Cole & Joël Branson & Diane Breesch - 142-170 Propensity and comprehensiveness of corporate internet reporting in Egypt
by Khaled Samaha & Khaled Dahawy & Ahmed Abdel‐Meguid & Sara Abdallah - 171-188 The role of corporate governance in convergence with IFRS: evidence from China
by Yu Chen & Zabihollah Rezaee - 189-216 A pseudo‐longitudinal study of intranet use in hospitals
by Steve Chun Cheong Fong & Mohammed Quaddus
February 2012, Volume 20, Issue 1
- 6-25 Disclosure and cross‐listing: evidence from Asia‐Pacific firms
by Li Li Eng & Qianhua (Q) Ling - 26-48 Financial statement risk assessment following the COSO framework
by Ronald F. Premuroso & Robert Houmes - 49-62 Meta‐analytic review of disclosure level and cost of equity capital
by Mohsen Souissi & Hichem Khlif - 63-77 Green IT adoption: a process management approach
by Ranjit Bose & Xin (Robert) Luo - 78-93 Do US commercial banks use FAS 157 to manage earnings?
by Gin Chong & Henry Huang & Yi Zhang
September 2011, Volume 19, Issue 3
- 214-230 Lease and service for product life‐cycle management: an accounting perspective
by Wei Qian & Roger Burritt - 231-246 Corporate social responsibility implementation
by Alan D. Smith - 247-266 Development of social, environmental, and economic indicators for a small/medium enterprise
by Abigail R. Clarke‐Sather & Margot J. Hutchins & Qiong Zhang & John K. Gershenson & John W. Sutherland - 267-287 Sustainability reporting and reputation risk management: an Australian case study
by Janine Hogan & Sumit Lodhia - 288-303 Does voluntary corporate citizenship pay? An examination of the UN Global Compact
by Marinilka Barros Kimbro & Zhiyan Cao - 304-324 Sustainability in businesses, corporate social responsibility, and accounting standards
by Orhan Akisik & Graham Gal
June 2011, Volume 19, Issue 2
- 100-117 Women and risk tolerance in an aging world
by Robert Faff & Terrence Hallahan & Michael McKenzie - 118-145 Transient institutional investors and insider trading signals
by Juan Wang - 146-168 Incremental information content of option‐related excess tax benefit under FASB Statement No. 123R
by Mahmud Hossain & Santanu Mitra & Zabihollah Rezaee - 169-181 Application of options to the pharmaceutical markets
by Shin‐Yun Wang & Chih‐Chiang Hwang - 182-193 Association between audit opinion and provision of non‐audit services
by Nasrollah Ahadiat
March 2011, Volume 19, Issue 1
- 5-23 Audit tenure and the equity risk premium: evidence from Jordan
by Rana Ahmad Baker & Ali Al‐Thuneibat - 24-33 IFRS and US‐GAAP comparability before release No. 33‐8879
by Chunhui Liu - 34-52 Analyst recommendations and corporate governance in emerging markets
by Minna Yu - 53-79 How informative is the Thai corporate governance index? A financial approach
by Allan Hodgson & Suntharee Lhaopadchan & Sitapa Buakes - 80-93 The policy consequence of expensing stock‐based compensation
by Ching‐Chieh Lin & Chi‐Yun Hua & Shu‐Hua Lee & Wen‐Chih Lee
September 2010, Volume 18, Issue 3
- 188-197 Re‐stating financial statements and its reaction in financial market
by Mohammad G. Robbani & Rafiqul Bhuyan - 198-219 The determinants of corporate disclosure: a meta‐analysis
by Hichem Khlif & Mohsen Souissi - 220-236 Do forecasts improve over time?
by Robert Rieg - 237-251 Earnings management using asset sales
by Chuan‐San Wang & Samuel Tung & Lin Chen‐Chang & Wang Lan‐Fen & Lai Ching‐Hui - 252-285 A field study of user versus provider perceptions of management accounting system services
by Gary Fleischman & Kenton Walker & Eric Johnson
June 2010, Volume 18, Issue 2
- 92-104 Connecting productivity to return on assets through financial statements
by Maria Teresa Bosch‐Badia - 105-117 The influence of the types of NAS provisions and gifts hospitality on auditor independence
by Philip Law - 118-139 Extent and scope of diffusion and adoption of process innovations in management accounting systems
by Seleshi Sisaye & Jacob Birnberg - 140-155 Who are your peers?
by Nan Hu & Ling Liu & Haeyoung Shin & Jin Zhang - 156-181 Intranet use in Hong Kong public hospitals
by Steve Chun Cheong Fong & Mohammed Quaddus
March 2010, Volume 18, Issue 1
- 5-18 Quality of the external auditor, information asymmetry, and bid‐ask spread
by Faten Hakim & Mohamed Ali Omri - 19-30 The externalities in social environmental accounting
by Cornelia Dascalu & Chirata Caraiani & Camelia Iuliana Lungu & Florian Colceag & Gina Raluca Guse - 31-38 Leverage, liquidity and IPO long‐run performance: evidence from Taiwan IPO markets
by Anlin Chen & Li‐Wei Chen & Lanfeng Kao - 39-57 Information technology implementation: evidence in Spanish SMEs
by Raquel Pérez Estébanez & Elena Urquía Grande & Clara Muñoz Colomina - 58-65 Rethinking MBA accounting module teaching, assessment and curriculum design
by Chin‐Bun Tse
October 2009, Volume 17, Issue 2
- 136-150 The effect of auditing firms' tone at the top on auditors' job autonomy, organizational‐professional conflict, and job satisfaction
by E. Michael Bamber & Venkataraman Iyer - 151-165 Moderator effects to internal audits' self‐efficacy and job involvement
by Kuang‐Hsun Shih & Yin‐Ru Hsieh & Binshan Lin - 166-188 When do firms revalue their assets upwards? Evidence from the UK
by C.S. Agnes Cheng & Stephen W.J. Lin - 189-197 Economic freedom, equity performance and market volatility
by Carl R. Chen & Ying Sophie Huang - 198-207 Accruals' persistence, accruals mispricing and operating cycle: evidence from the US
by Qian Hao
June 2009, Volume 17, Issue 1
- 5-26 Characteristics of institutional investors and discretionary accruals
by C.S. Agnes Cheng & Austin Reitenga - 27-52 The design and implementation of activity‐based costing
by Rong‐Ruey Duh & Thomas W. Lin & Wen‐Ying Wang & Chao‐Hsin Huang - 53-65 The impact of Sarbanes‐Oxley on internal control remediation
by Kam Chan & Gary Kleinman & Picheng Lee - 66-105 Rankings of academic journals in accounting, finance, and information system
by Ji Wu & Qian Hao & Michelle Y.M. Yao - 106-119 The pervasive nature of IT controls
by Joseph Canada & Steve G. Sutton & J. Randel Kuhn
October 2008, Volume 16, Issue 2
- 96-121 Strategic quality management in an internationalised university department: a case study
by Janek Ratnatunga - 122-139 Assessment of students' perception towards developing a course in environmental accounting
by Niladri Das & Mitali Sen & J.K. Pattanayak - 140-154 Forward performance measurement and management integrated frameworks
by Paolo Taticchi & Kashi R. Balachandran - 155-165 An improved theory of constraints
by Amitava Ray & Bijan Sarkar & Subir Kumar Sanyal - 166-182 Symmetrical dialogue in investor relations
by Harold Hassink & Laury Bollen & Meinderd de Vries
June 2008, Volume 16, Issue 1
- 5-24 R&D expenses and firm valuation: a literature review
by Seraina C. Anagnostopoulou - 25-35 Integrating activity‐based costing with simulation and data mining
by H. Kostakis & C. Sarigiannidis & B. Boutsinas & K. Varvakis & V. Tampakas - 36-61 Toward a social capital theory of technology‐based new ventures as complex adaptive systems
by Mary Han & Bill McKelvey - 62-73 Management earnings forecasts and adverse selection cost: good vs bad news forecast
by H. Young Baek & Dong‐Kyoon Kim & Joung W. Kim - 74-86 Predicting business failure under the existence of fraudulent financial reporting
by Fen‐May Liou & Chien‐Hui Yang
May 2007, Volume 15, Issue 2
- 3-23 A framework to integrate the enterprise domain ontology and organizational change application domain
by George Joseph & Asha George - 24-36 Testing static tradeoff against pecking order models of capital structure in Japanese firms
by Rongrong Zhang & Yoshio Kanazaki - 37-49 An examination of Australian gold mining firms’ exposure over the collapse of gold price in the late 1990s
by Victor Fang & Chien‐Ting Lin & Warren Poon - 50-66 Strategic responses to institutional pressures, and success in achieving budget targets
by Fábio Frezatti & Andson Braga de Aguiar & Amaury José Rezende