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Content
January 2023, Volume 32, Issue 1
- 1-28 Are Shareholders Willing to Pay for Financial, Social and Environmental Disclosure? A Choice-based Experiment
by Charl De Villiers & Charles H. Cho & Michael J. Turner & Riccardo Scarpa - 29-54 Are Foreign Donors Good Monitors?
by Hsihui Chang & Erica E. Harris & Shushu Jiang & Zhiming Ma - 55-84 Estimating and Imputing Missing Tax Loss Carryforward Data to Reduce Measurement Error
by Malte M. Max & Jacco L. Wielhouwer & Eelke Wiersma - 85-112 Financial Statement Comparability and Corporate Tax Strategy
by Hyun A. Hong & Ji Woo Ryou & Anup Srivastava - 113-139 Growth Opportunities, Information Asymmetry, and Dividend Payout: Evidence from Mandatory IFRS Adoption
by Nishant Agarwal & Arkaja Chakraverty - 141-167 Can Sell-side Analysts Compete Using Public Information? Analysts as Frame-makers Revisited
by Johan Graaf - 169-196 Do Foreign Cash Holdings Generate Uncertainty for Analysts?
by Michele Fabrizi & Elisabetta Ipino & Michel Magnan & Antonio Parbonetti - 197-216 The Effect of Tax Authority Enforcement on Earnings Informativeness
by Le Zhao - 217-238 Does Corporate Citizenship Influence Auditors’ Perceptions of the Credibility of Management in Relation to Financial Reports?
by Sarini Azizan & Greg Shailer
October 2022, Volume 31, Issue 5
- 1059-1088 Does Practitioner Research Help Auditors to Provide Higher Audit Quality and Improve their Reputation?
by Benedikt Downar & Jürgen Ernstberger & Christopher Koch & Martin Prott - 1089-1118 SEC Compensation-related Comment Letters and Excess CEO Compensation
by Weixiao Wang & Lijuan Zhang & Mark Wilson & Tejshree Kala - 1119-1148 When do Governments ‘Go Dark'? Evidence on Governments’ Disclosure Choices in Periods of Uncertainty
by Claudio Columbano & Marco Trombetta - 1149-1174 How Do Non-Performing Loans Evolve Along the Economic Cycle? The Role of Macroeconomic Conditions and Legal Efficiency
by Jannis Bischof & Nicolas Rudolf & Wilhelm Schmundt - 1175-1205 The Impact of an IFRS for SMEs-Based Standard on Financial Reporting Properties and Cost of Debt Financing: Evidence from Swedish Private Firms
by Niclas Hellman & Henrik Nilsson & Milda Tylaite & Derya Vural - 1207-1232 Save Money to Lose Money? Implications of Opting Out of a Voluntary Audit Review for a Firm’s Cost of Debt
by Vlad-Andrei Porumb & Yasemin Zengin-Karaibrahimoglu & Shuo Wang & Gerald J. Lobo - 1233-1261 The Value Relevance of Corporate Investment in Carbon Abatement: The Influence of National Climate Policy
by Rong He & Le Luo & Abul Shamsuddin & Qingliang Tang - 1263-1297 Corporate Derivatives Usage, Information Environment, and Stock Price Crash Risk
by Jeong-Bon Kim & Yi Si & Chongwu Xia & Lei Zhang - 1299-1336 The Sheep Watching the Shepherd: Employee Representation on the Board and Earnings Quality
by Conny Overland & Niuosha Samani
August 2022, Volume 31, Issue 4
- 787-818 Auditor University Education: Does it Matter?
by Jenny Chu & Annita Florou & Peter F. Pope - 819-842 A Theory of ‘Why and How’ Audit Firms Choose to Specialize
by Esther Gal-Or & Ronen Gal-Or - 843-875 From Governing to Managing: Exploring Modes of Control in Private Equity Relationships
by David S. Bedford & Angelo Ditillo - 877-903 Exploring the Role of Metaphors in Social-Identity Construction: The Case of the German Controller
by Lukas Goretzki & Lukas Löhlein & Utz Schäffer & Alexander Schmidt & Erik Strauss - 905-936 Customer Concentration and Earnings Management: Evidence from the Sarbanes–Oxley Act
by Ryoonhee Kim & Weiqing Luo - 937-971 An Empirical Investigation of U.K. Environmental Targets Disclosure: The Role of Environmental Governance and Performance
by Tantawy Moussa & Amr Kotb & Akrum Helfaya - 973-1002 Board Monitoring and Advising in Dynamic Agency
by Svetlana Katolnik & Sandra K. Kronenberger & Jens Robert Schöndube - 1003-1027 The Effects of Transparency and Voice on Managerial Decisions and Employee Effort in Hierarchical Organizations
by Xi (Jason) Kuang & Ziyang Li & Di Yang - 1029-1057 Management Accounting Research on Africa
by Sinclear R. Ndemewah & Martin R. W. Hiebl
May 2022, Volume 31, Issue 3
- 543-573 How Auditors’ Approach to Client Inquiry May Affect Skeptical Judgment: A Mixed-method Examination of Client Inquiry and Note Taking
by Jeremy M. Vinson & Jesse C. Robertson & Mary B. Curtis - 575-602 Foreign Ownership and Audit Fees in European Listed Firms
by Paul Pronobis & Jonas Schaeuble - 603-627 Making Intensity of Efforts the Same: Commensuration Work in Target-setting Practices
by Yves Habran & Jan Mouritsen - 629-661 The Effect of Institutional Ownership on the Timing of Earnings Announcements: Evidence from the Russell Index Inclusion
by Silver Chung - 663-700 Organizational Memory and Bank Accounting Conservatism
by Justin Yiqiang Jin & Yi Liu & S. M. Khalid Nainar - 701-728 Cyber-Security Incidents and Audit Quality
by Pierangelo Rosati & Fabian Gogolin & Theo Lynn - 729-760 Big 4 Office Political Connections and Client Restatements
by Anastasios Elemes & Jeff Zeyun Chen - 761-785 Employee Cash Profit-Sharing and Earnings Management
by Dongmin Kong & Ni Qin & Wei Yang & Jian Zhang
March 2022, Volume 31, Issue 2
- 311-343 Earnings Management to Avoid Debt Covenant Violations and Future Performance
by Scott D. Dyreng & Stephen A. Hillegeist & Fernando Penalva - 345-376 PCAOB Inspections and Audit Fees: An Analysis of Inspection Rounds of Small Audit Firms
by Ann Vanstraelen & Lei Zou - 377-407 Cascading Control Changes, Incoherence, and Dialogue: Insights from a Longitudinal Case Study
by Thomas Toldbod & Berend van der Kolk - 409-447 The Effect of Strategy on the Asymmetric Cost Behavior of SG&A Expenses
by Apostolos Ballas & Vasilios-Christos Naoum & Orestes Vlismas - 449-493 Government Control, Regulatory Enforcement Actions, and the Cost of Equity
by Kun Tracy Wang & Yanjun Liu & Wanbin Walter Wang - 495-518 The Information Content of Deferred Taxes Under IFRS
by Vanessa Flagmeier - 519-541 On the Influence of Task Interruption and Interactive Time Estimation on Estimation Error in Time-Based Costing Systems
by Sophie Maussen & Sophie Hoozée
January 2022, Volume 31, Issue 1
- 1-31 Short Selling: A Review of the Literature and Implications for Future Research
by Haiyan Jiang & Ahsan Habib & Mostafa Monzur Hasan - 33-58 Accounting for Institutional Work: A Critical Review
by Sven Modell - 59-109 Audit Firm Culture: Recent Developments and Trends in the Literature
by Cristina Thomas Alberti & Jean C. Bedard & Olof Bik & Ann Vanstraelen - 111-144 Tax Misperception and its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Model
by Kay Blaufus & Malte Chirvi & Hans-Peter Huber & Ralf Maiterth & Caren Sureth-Sloane - 145-172 Persuasion in Auditing: A Review Through the Lens of the Communication-Persuasion Matrix
by Sanaz Aghazadeh & J. Owen Brown & Laura Guichard & Kris Hoang - 173-207 Is Neuroaccounting Taking a Place on the Stage? A Review of the Influence of Neuroscience on Accounting Research
by Ann K. Tank & Anne M. Farrell - 209-239 Consequences of Interim Reporting: A Literature Review and Future Research Directions
by Peter Kajüter & Arne Lessenich & Martin Nienhaus & Florian van Gemmern - 241-267 Emotions in Accounting: A Review to Bridge the Paradigmatic Divide
by Nathalie Repenning & Lukas Löhlein & Utz Schäffer - 269-296 Real Effects of Corporate Taxation: A Review
by Martin Jacob - 297-309 Thank you to Associate Editors, Editorial Board Members, Ad-hoc Associate Editors, Guest Editors and Reviewers 2021
by The Editors
October 2021, Volume 30, Issue 5
- 855-886 Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study
by Kathrin Oberwallner & Christoph Pelger & Thorsten Sellhorn - 887-912 Does Citizens’ Financial Literacy Relate to Bank Financial Reporting Transparency?
by Justin Jin & Kiridaran Kanagaretnam & Y. I. Liu & Maoyong Cheng - 913-938 The Effect of Cost Stickiness on Peer-Based Valuation Models
by Niklas Kreilkamp & Sophie Teichmann & Arnt Wöhrmann - 939-958 Information Sharing in Procurement Contracting with Multiple Suppliers and Input Interdependencies
by Clemens Löffler - 959-987 The Credit-Risk Relevance of Loan Impairments Under IFRS 9 for CDS Pricing: Early Evidence
by Romain Oberson - 989-1012 Probabilistic Audits and Misreporting – the Influence of Audit Process Design on Employee Behavior
by Corinna Ewelt-Knauer & Anja Schwering & Sandra Winkelmann - 1013-1042 Institutional Blockholders and Voluntary Disclosure
by Xiaochi Ge & Pawel Bilinski & Arthur Kraft - 1043-1066 Tax Avoidance and Financial Statement Readability
by Justin Hung Nguyen - 1067-1104 The Impact of the Leahy-Smith America Invents Act on Firms’ R&D Disclosure
by Rui Huang & Leye Li & Louise Yi Lu & Hai Wu
August 2021, Volume 30, Issue 4
- 583-609 How Top Managers Use the Entrepreneurial Gap to Drive Strategic Change
by Robert Simons & Antonio Dávila - 611-643 The Impact of CEO/CFO Outside Directorships on Auditor Selection and Audit Quality
by Jaeyoon Yu & Byungjin Kwak & Myung Seok Park & Yoonseok Zang - 645-674 Integrated Reporting and Agency Costs: International Evidence from Voluntary Adopters
by Victoria A. Obeng & Kamran Ahmed & Steven F. Cahan - 675-704 Demonstrating Value: How Entrepreneurs Design New Accounting Methods to Justify Innovations
by Emily Barman & Matthew Hall & Yuval Millo - 705-732 Enforcement, Managerial Discretion, and the Informativeness of Accruals
by David Windisch - 733-765 The Linear and Non-Linear Effects of Internal Control and Its Five Components on Corporate Innovation: Evidence from Chinese Firms Using the COSO Framework
by Kam C. Chan & Yining Chen & Baohua Liu - 767-799 Goodwill Impairment, Securities Analysts, and Information Transparency
by Hongwen Han & Jiali Jenna Tang & Qingquan Tang - 801-825 Pension Deficits and Corporate Financial Policy: Does Accounting Transparency Matter?
by Fani Kalogirou & Paraskevi Vicky Kiosse & Peter F. Pope - 827-853 An Empirical Examination of Sell-Side Brokerage Analysts’ Published Research, Concierge Services, and High-Touch Services
by David A. Maber & Boris Groysberg & Paul M. Healy
May 2021, Volume 30, Issue 3
- 439-444 New Directions in Auditing Research: Conceptual Repair, Technological Disruption(s), Local Professional Governance and the Battle for Inclusivity
by Bertrand Malsch & Brendan O’Dwyer - 445-471 Audit and the Pursuit of Dynamic Repair
by Christopher Humphrey & Amanda Sonnerfeldt & Naoko Komori & Emer Curtis - 473-501 Conflicting Accounts of Inclusiveness in Accounting Firm Recruitment Website Photographs
by Merridee L Bujaki & Sylvain Durocher & François Brouard & Leighann C. Neilson - 503-529 Dual Roles and Blurred Identities: A Framing Contest between Professional Associations in a Local Strategic Action Field
by Georg Loscher & Lukas Löhlein & Hansrudi Lenz - 531-555 Understanding How Big Data Technologies Reconfigure the Nature and Organization of Financial Statement Audits: A Sociomaterial Analysis
by George Salijeni & Anna Samsonova-Taddei & Stuart Turley - 557-582 Young Professionals and the Institute: Giving a Voice to the Next Generation of Accountants?
by Dominic Detzen & Marlies De Vries & Annie Wong
March 2021, Volume 30, Issue 2
- 223-250 Effect of Mandatory IFRS Adoption on Accounting-Based Prediction Models for CDS Spreads
by Pepa Kraft & Wayne R. Landsman & Zilu Shan - 251-276 Exploring the Role of Management Control Anchor Practices in new Product Development
by Martin Carlsson-Wall & Lukas Goretzki & Kalle Kraus & Johnny Lind - 277-307 Political Uncertainty and Accounting Conservatism
by Lili Dai & Phong Ngo - 309-348 The information content of corporate social responsibility disclosure in Europe: an institutional perspective
by Stéphanie Mittelbach-Hörmanseder & Katrin Hummel & Margarethe Rammerstorfer - 349-380 The Continuity of the Board of Statutory Auditors Across Social, Economic and Political Institutional Changes
by Michael J. Jones & Andrea Melis - 381-403 The Comprehensive Tax Gain from Leverage
by Zhenhua Chen & Deen Kemsley & Padmakumar Sivadasan - 405-437 Are Corporate General Counsels in Top Management Effective Monitors? Evidence from Stock Price Crash Risk
by MD Al Mamun & Balasingham Balachandran & Huu Nhan Duong & Ferdinand A Gul
January 2021, Volume 30, Issue 1
- 1-29 Empirical Evidence on Audit Quality under a Dual Mandatory Auditor Rotation Rule
by Joanne Horton & Gilad Livne & Angela Pettinicchio - 31-62 Stakeholders versus Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information
by Pablo Gómez-Carrasco & Encarna Guillamón-Saorín & Beatriz García Osma - 63-82 When Do Investors Value Key Audit Matters?
by Robyn Moroney & Soon-Yeow Phang & Xinning Xiao - 83-113 Readability of Notes to Consolidated Financial Statements and Corporate Bond Yield Spread
by Tsung-Kang Chen & Yijie Tseng - 115-142 Auditor Selection Process: An Interplay of Demand Mechanisms – A Multilevel Network Approach
by Slobodan Kacanski & Dean Lusher & Peng Wang - 143-173 The Effects of Table Versus Formula Presentation Formats on Investors’ Judgment about Executive Compensation
by Yifei Xia & Jun Han - 175-195 How Does Combined Assurance Affect the Reliability of Integrated Reports and Investors’ Judgments?
by Hien Hoang & Soon-Yeow Phang - 197-222 Press Release Management around Accelerated Share Repurchases
by Kai Chen - 222-235 Thank you to Associate Editors, Editorial Board Members, Ad hoc Associate Editors, Guest Editors, and Reviewers 2020
by The Editors - 225-238 Thank you to Associate Editors, Editorial Board Members, Ad hoc Associate Editors, Guest Editors, and Reviewers 2020
by The Editors
October 2020, Volume 29, Issue 5
- 851-875 Framing Engagement that Resonates: Organizing Advocacy for Corporate Social and Environmental Accountability
by Conor Clune & Brendan O’Dwyer - 877-900 Hierarchy and Performance of Analyst Teams
by Wen He & Andrew B. Jackson & Chao Kevin Li - 901-926 Reputation Capital of Directorships and Demand for Audit Quality
by Antti Fredriksson & Anila Kiran & Lasse Niemi - 927-948 The Effect of Relative Performance Information, Peers’ Rule-breaking, and Controls on Employees’ own Rule-breaking
by Corinna Ewelt-Knauer & Thorsten Knauer & David Sharp - 949-974 Are Geographical Dispersion and Institutional Dispersion Related to Accounting Misstatements?
by Chen Ma & Bin Li & Gerald J. Lobo - 975-997 Pushing the Wrong Buttons: VAT Evasion by Misclassification of Meal Consumption Type
by Arnt O. Hopland & Robert Ullmann - 999-1020 The Effect of Internal Auditors’ Engagement in Risk Management Consulting on External Auditors’ Reliance Decision
by Marko Čular & Sergeja Slapničar & Tina Vuko - 1021-1053 Does Audit Partner Workload Compression Affect Audit Quality?
by Jun Chen & Wang Dong & Hongling Han & Nan Zhou
July 2020, Volume 29, Issue 4
- 631-663 Corporate Governance, Integrated Reporting and the Use of Credibility-enhancing Mechanisms on Integrated Reports
by Ruizhe Wang & Shan Zhou & Timothy Wang - 665-691 Similarity in the Restrictiveness of Bond Covenants
by Gus De Franco & Florin P. Vasvari & Dushyantkumar Vyas & Regina Wittenberg-Moerman - 693-721 The Effects of Auditor Social and Human Capital on Auditor Compensation: Evidence from the Italian Small Audit Firm Market
by Pietro A. Bianchi & Nieves Carrera & Marco Trombetta - 723-751 The Role of the Business Press in Creating and Disseminating Information around Earnings Announcements
by Joshua Coyne & Kevin H. Kim & Sangwan Kim - 753-780 Is Prestige Only Beneficial? A Cost of Perceived External Prestige Among Accounting Employees
by Derek W. Dalton & Jeremy M. Vinson & Sally K. Widener - 781-802 Navigating Through the Spatial and Institutional Contradictions of Public Audit Oversight
by Mouna Hazgui & Bertrand Malsch - 803-823 Providing Managerial Accounting Information in the Presence of a Supplier
by Michael Kopel & Christian Riegler & Georg Schneider - 825-849 Enforcement of Optimal Disclosure Rules in the Presence of Moral Hazard
by Tsahi Versano
May 2020, Volume 29, Issue 3
- 409-435 Firm Valuation and the Uncertainty of Future Tax Avoidance
by Martin Jacob & Harm H. Schütt - 437-465 The Show Must go on! Legitimization Processes Surrounding Certified Fraud Examiners’ Claim to Expertise
by Cynthia Courtois & Yves Gendron - 467-492 The Informativeness of Micro and Macro Information During Economic Crisis and Non-Crisis Periods: Evidence from Europe
by Leonidas Doukakis & Dimitrios C. Ghicas & Georgia Siougle & Theodore Sougiannis - 493-520 Executives’ Personal Tax Behavior and Corporate Tax Avoidance Consistency
by Tomas Hjelström & Juha-Pekka Kallunki & Henrik Nilsson & Milda Tylaite - 521-554 Professional and Commercial Incentives in Audit Firms: Evidence on Partner Compensation
by Marie-Laure Vandenhaute & Kris Hardies & Diane Breesch - 555-580 What Happens to Trading Volume When the Regulator Bans Voluntary Disclosure?
by Menachem (Meni) Abudy & Efrat Shust - 581-630 The Role of Management Controls in the Higher Education Sector: An Investigation of Different Perceptions
by Xaver Heinicke & Thomas W. Guenther
March 2020, Volume 29, Issue 2
- 201-232 Transaction Costs, Option Prices, and Model Risk in Fair Value Accounting
by Loïc Belze & François Larmande & Lorenz Schneider - 233-262 Auditor Independence, Current and Future NAS Fees and Audit Quality: Were European Regulators Right?
by David Castillo-Merino & Josep Garcia-Blandon & Monica Martinez-Blasco - 263-305 When Auditors Say ‘No,’ Does the Market Listen?
by Shimin Chen & Bingbing Hu & Donghui Wu & Ziye Zhao - 307-335 Earnings Management in Domestic and Foreign IPOs in the United States: Do Home Country Institutions Matter?
by Igor Filatotchev & Jonathan Jona & Gilad Livne - 337-359 The Use of Forecast Accuracy Indicators to Improve Planning Quality: Insights from a Case Study
by Silvia Jordan & Martin Messner - 361-382 Camouflaged Indicators of Earnings Management
by Itay Kama & Nahum Melumad - 383-407 The Effect of Religion on Accounting Conservatism
by Lijun Ma & Min Zhang & Jingyu Gao & Tingting Ye
January 2020, Volume 29, Issue 1
- 1-12 List of Reviewers
by The Editors - 1-26 Disclosure Transparency and Disagreement Among Economic Agents: The Case of Goodwill Impairment
by Ionela Andreicovici & Anne Jeny & Daphne Lui - 27-54 Annual Report Narratives and the Cost of Equity Capital: U.K. Evidence of a U-shaped Relation
by Vasiliki Athanasakou & Florian Eugster & Thomas Schleicher & Martin Walker - 55-83 Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting
by Ariela Caglio & Gaia Melloni & Paolo Perego - 85-113 10-K Disclosure of Corporate Social Responsibility and Firms’ Competitive Advantages
by James N. Cannon & Zhejia Ling & Qian Wang & Olena V. Watanabe - 115-146 Can the Balanced Scorecard Help in Designing Conference Calls? The Effect of Balanced Information Composition on the Cost of Capital
by Sebastian Firk & Jan C. Hennig & Michael Wolff - 147-168 Readability of Narrative Disclosures in 10-K Reports: Does Managerial Ability Matter?
by Mostafa Monzur Hasan - 169-197 Relative Emphasis on Non-GAAP Earnings in Conference Calls: Determinants and Market Reaction
by Elaine Henry & Nan Hu & Xi Jiang - 199-199 European Accounting Review 2020 Annual Conference
by The Editors
October 2019, Volume 28, Issue 5
- 819-848 Do Investors Pay Sufficient Attention to Banks’ Unrealized Gains and Losses on Available-for-sale Securities?
by Romain Boulland & Gerald J. Lobo & Luc Paugam - 849-871 What is an Accountant? An Investigation of Images
by Ariela Caglio & Mara Cameran & Jane Klobas - 873-900 Litigation Risk and Corporate Voluntary Disclosure: Evidence from Two Quasi-Natural Experiments
by Hui Dong & Huai Zhang - 901-928 The Impact of Management Control on Employee Motivation and Performance in the Public Sector
by Berend van der Kolk & Paula M.G. van Veen-Dirks & Henk J. ter Bogt - 929-946 The Effect of Cross-Border Group Taxation on Ownership Chains
by Silke Rünger - 947-975 Experience of Audit Committee Members and Audit Quality
by Nigar Sultana & Harjinder Singh & Asheq Rahman - 977-1010 Unpacking the Fluidity of Management Accounting Concepts: An Ethnographic Social Site Analysis of Enterprise Risk Management
by Matthäus Tekathen - 1011-1026 Welfare Effects of Endogenous Information Acquisition and Disclosure in Duopoly Markets
by Kazunori Miwa
August 2019, Volume 28, Issue 4
- 621-658 Audit Market Response to PCAOB Censures of US Big 4 Firms
by Jeff P. Boone & Inder K. Khurana & K. K. Raman - 659-679 Implications of a Fragile Professional Identity on Role Behavior: An Exploratory Case of an Accountant Fraudster
by Steven Dellaportas & Luckmika Perera & Sandeep Gopalan & Ben Richardson - 681-712 Disentangling the Role of Management Control Systems for Product and Process Innovation in Different Contexts
by Bing Guo & Evita Paraskevopoulou & Luis Santamaría Sánchez - 713-736 Ending the Accounting-for-Intangibles Status Quo
by Baruch Lev - 737-765 Desingularization and Dequalification: A Foray Into Ranking Production and Utilization Processes
by Claire-France Picard & Sylvain Durocher & Yves Gendron - 767-789 Is Tax Volatility Priced by Lenders in the Syndicated Loan Market?
by Daniel Saavedra - 791-818 Carbon Disclosure, Contextual Factors, and Information Asymmetry: The Case of Physical Risk Reporting
by Frank Schiemann & Alice Sakhel
May 2019, Volume 28, Issue 3
- 423-450 Private Debt and Timely Loss Recognition
by Benedikt Franke & Sonja Müller - 451-482 Value-based Management and Merger & Acquisition Returns: A Multi-level Contingency Model
by Sebastian Firk & Franz Maybuechen & Jana Oehmichen & Michael Wolff - 483-512 The Corrosive Effect of Offshore Financial Centers on Multinational Firms’ Disclosure Strategy
by Walid Ben Amar & Luo He & Tiemei Li & Michel Magnan - 513-540 Political Corruption and Auditor Behavior: Evidence from US Firms
by Hongkang Xu & Mai Dao & Alex Petkevich - 541-571 The Determinants and Effects of Clients Following Audit Partners Who Switch Audit Firms
by Wen-Ching Chang & Hiu Lam Choy & Huey-Yeh Lin & Meihua Koo - 573-603 Fair Value Measurement for Long-Lived Operating Assets: Research Evidence
by Thorsten Sellhorn & Christian Stier - 605-619 A Note on Intraday Event Studies
by Ben R. Marshall & Nick Nguyen & Nuttawat Visaltanachoti
March 2019, Volume 28, Issue 2
- 223-248 Estimating the Precision of Information on Earnings and Non-earnings Announcement Days, and Its Relation with the Cost of Equity
by Eli Amir & Shai Levi - 249-274 An Investigation of Stock Price Declines Following Corporate Financing Events: Further Evidence
by Uday Chandra & Richard Schneible - 275-307 Delegation of Decision Rights and Misreporting: The Roles of Incentive-based Compensation Schemes and Responsibility Rationalization
by Vincent K. Chong & Isabel Z. Wang - 309-334 Testing the Efficacy of Replacing the Incurred Credit Loss Model with the Expected Credit Loss Model
by Mohamed Gomaa & Kiridaran Kanagaretnam & Stuart Mestelman & Mohamed Shehata - 335-369 A Time-Series Analysis of the Scale of Coercive Journal Self-Citation and its Effect on Impact Factors and Journal Rankings
by Christopher Humphrey & Oxana Kiseleva & Thomas Schleicher - 371-393 CEO and Outside Director Equity Compensation: Substitutes or Complements for Management Earnings Forecasts?
by Hyung Tae Kim & Byungjin Kwak & Jaywon Lee & Inho Suk - 395-422 Creating Legitimacy for Sustainability Assurance Practices: Evidence from Sustainability Restatements
by Giovanna Michelon & Dennis M. Patten & Andrea M. Romi
January 2019, Volume 28, Issue 1
- 1-33 The Impact of Accounting Standards on Pension Investment Decisions
by Christian Barthelme & Paraskevi Vicky Kiosse & Thorsten Sellhorn - 35-43 Bridging Financial Reporting Research and Policy: A Discussion of ‘The Impact of Accounting Standards on Pension Investment Decisions’
by Stefano Cascino - 45-70 Voting over Disclosure Standards
by Jeremy Bertomeu & Robert P. Magee & Georg Schneider - 71-100 Sabotage in Capital Budgeting: The Effects of Control and Honesty on Investment Decisions
by Markus Brunner & Andreas Ostermaier - 101-127 Not Clawing the Hand that Feeds You: The Case of Co-opted Boards and Clawbacks
by Sterling Huang & Chee Yeow Lim & Jeffrey Ng - 129-150 The Impact of Audit Committee Financial Expertise on Management Discussion and Analysis (MD&A) Tone
by Jaywon Lee & Jongwon Park - 151-175 Controlling Scarce Working Time in a Multi-task Incentive Problem
by Carolin Mauch & Jens Robert Schöndube - 177-209 Does Sustainability Assurance Improve Managerial Investment Decisions?
by Maria Steinmeier & Michael Stich - 211-222 Thank you to Associate Editors, Editorial Board Members, Ad-hoc Associate Editors, Guest Editors and Reviewers 2018
by The Editors
August 2018, Volume 27, Issue 4
- 595-621 Audit Team Attributes Matter: How Diversity Affects Audit Quality
by Mara Cameran & Angelo Ditillo & Angela Pettinicchio - 623-647 The Audit Committee as an Interactive Process: Insights on the AC Chairperson’s Power
by Tiphaine Compernolle & Chrystelle Richard - 649-681 Formula Apportionment: Factor Allocation and Tax Avoidance
by Sebastian Eichfelder & Frank Hechtner & Jochen Hundsdoerfer - 683-712 Shifting Strategies: the Pursuit of Closure and the ‘Association of German Auditors’
by Lisa Evans - 713-745 Empirical Evidence on the Role of Proxy Advisors in European Capital Markets
by Joerg-Markus Hitz & Nico Lehmann - 747-770 The Impact of Managers’ Participation in Costing System Design on Their Perceived Contributions to Process Improvement
by Sophie Hoozée & Quang-Huy Ngo - 771-796 State Ownership, Socio-political Factors, and Labor Cost Stickiness
by Ronny Prabowo & Reggy Hooghiemstra & Paula Van Veen-Dirks
May 2018, Volume 27, Issue 3
- 407-436 Enforcement Actions and Auditor Changes
by Marcus Brocard & Benedikt Franke & Dennis Voeller - 437-465 CEO Retirement, Corporate Governance and Conditional Accounting Conservatism
by Shimin Chen & Serene Xu Ni & Feida Zhang - 467-493 Selective Trading of Available-for-Sale Securities: Evidence from U.S. Commercial Banks
by Minyue Dong & Xiao-Jun Zhang - 495-525 Exploring the Persuasiveness of Accounting Numbers in the Framing of ‘Performance’ – A Micro-Level Analysis of Performance Review Meetings
by Lukas Goretzki & Simone Mack & Martin Messner & Jürgen Weber - 527-557 How Do Financial Constraints Relate to Financial Reporting Quality? Evidence from Seasoned Equity Offerings
by Ahmet C. Kurt - 559-581 Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing
by Daniel Reimsbach & Rüdiger Hahn & Anil Gürtürk - 583-594 Corporate Risk Disclosure and Audit Fee: A Text Mining Approach
by Rong Yang & Yang Yu & Manlu Liu & Kean Wu
March 2018, Volume 27, Issue 2
- 209-235 Real Earnings Management and Information Asymmetry in the Equity Market
by David Abad & M. Fuensanta Cutillas-Gomariz & Juan Pedro Sánchez-Ballesta & José Yagüe - 237-262 The Effect of Aggregation of Accounting Information via Segment Reporting on Accounting Conservatism
by Daniel A. Bens & Steven J. Monahan & Logan B. Steele - 263-287 To Disclose or Not to Disclose? An Investigation of the Antecedents and Effects of Open Book Accounting
by Ariela Caglio - 289-312 The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History
by Kees Camfferman & Stephen A. Zeff - 313-337 Returnee Talent and Corporate Investment: Evidence from China
by Yunhao Dai & Dongmin Kong & Shasha Liu - 339-361 Choosing an Accounting Method to Explain Public Policy: Social Return on Investment and UK Non-profit Sector Policy
by Matthew Hall & Yuval Millo - 363-382 Rankings, Performance, and Sabotage: The Moderating Effects of Target Setting
by Frank Hartmann & Philipp Schreck - 383-399 Disclosure Checklists and Auditors’ Judgments of Aggressive Accounting
by Marcel van Rinsum & Victor S. Maas & David Stolker
January 2018, Volume 27, Issue 1
- 1-21 Tax Regimes and Capital Gains Realizations
by Martin Jacob - 23-36 Voluntary Disclosure and Analyst Forecast
by Konrad Lang - 37-74 Shareholder Loans and Earnings Smoothing – Empirical Findings from German Private Firms
by Jochen Bigus & Stefanie Häfele - 75-104 International Financial Reporting Standards and Private Firms’ Access to Bank Loans
by Benjamin Balsmeier & Steven Vanhaverbeke - 105-128 The Information Content of Guidance and Earnings
by Jonathan A. Milian - 129-148 Differential Weighting of Objective Versus Subjective Measures in Performance Evaluation: Experimental Evidence
by Narisa Tianjing Dai & Xi (Jason) Kuang & Guliang Tang - 149-172 Blockholders’ Ownership and Audit Fees: The Impact of the Corporate Governance Model
by Raúl Barroso & Chiraz Ben Ali & Cédric Lesage