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Content
June 2025, Volume 60, Issue 02
- 1-35 Global Professional Service Networks and their Members: Global Interactions and Cooperation or Lone Wolves for Autonomy?
by Mohamed Hegazy & Karim Hegazy & Mohamed Basuony - 1-40 The Road Not Taken: Evaluating the Consequences of the United States’ Nonadoption of IFRS in 2012
by John X. Jiang & David S. Koo & Isabel Y. Wang - 1-42 Auditor Litigation Risk and Capital Structure Dynamics
by Kwabena Antwi Boasiako & Sylvester Adasi Manu & Anthony Kyiu & Bernard Tawiah - 1-45 Hedging, Hedge Accounting, and Stock Price Crash Risk: Evidence from China
by Jin Jiang & Xiangyun Lu & Jason Xiao & Rui Ye
March 2025, Volume 60, Issue 01
- 1-38 CEO Early-Life Disaster Experience and Tax Avoidance: Chinese Evidence
by Jianqun Xi & He Xiao - 1-40 Do PCAOB Inspections Change the Effect of Litigation Risk on Audit Quality?
by Po-Chang Chen & Charles Moul & Andrew Reffett - 1-48 Principle-Based Standards and Analyst Forecasts: Evidence from China
by Ruzhou Wang & Chensong Ma & Xuanli Wang - 1-51 Mandatory IFRS Adoption and the Usefulness of Accounting Information in Predicting Future Earnings and Cash Flows
by Siyi Li & Theodore Sougiannis & Sophia I. Wang - 1-51 Country-Level Loss Aversion and the Market Response to Earnings News
by Michael Neel
December 2024, Volume 59, Issue 04
- 1-7 Response to “Discussion of ‘How Sensitive Are Bank Market Values to Regulatory Adjustments of Capital?’â€
by Martien Lubberink & Roger Willett - 1-8 Discussion of “How Sensitive Are Bank Market Values to Regulatory Adjustments of Capital?â€
by Ines Simac - 1-45 How Sensitive Are Bank Market Values to Regulatory Adjustments of Capital?
by Martien Lubberink & Roger Willett - 1-49 Capital Market Consequences of Information about Individual Auditors
by Bin Wu & Yunjing Liu & Min Zhang & Ziyi Zhang - 1-51 Does Local Culture Affect CSR Transparency? The Effect of Corruption Culture on CSR Decoupling
by Muhammad Ansar Majeed & Shilei Xie & Tanveer Ahsan & Muhammad Zubair Tauni - 1-51 Terrorist Attacks, Corporate Social Responsibility, and Firm Value
by Trung K. Do & Henry Hongren Huang & Albert Tsang
September 2024, Volume 59, Issue 03
- 1-33 The Role of Fair Value Accounting in Debt Structure Decisions: Evidence from Priority Structure and Financial Flexibility
by Dongyi Wang - 1-37 Product Market Competition and Stock Price Crash Risk: Evidence from China
by Yunbiao Ma & Xiaotong Yang & Yuan Zhang & Bing Zhu - 1-51 International Trade Friction and Firm Disclosure Tone: Evidence from China
by Haoran Xu & Yongliang Wu & Min Zhang - 1-68 Competitive Strategies for Small Audit Firms
by Ines Simac & Marleen Willekens
June 2024, Volume 59, Issue 02
- 1-8 Discussion of “Climate-Related Financial Risk: Insights from a Semisystematic Review of the Literature and Implications for Financial Reportingâ€
by Simon Dekeyser - 1-42 Balance Sheet Debt Covenants and Seasoned Equity Offerings
by Kamran T. Malikov - 1-56 Informal Institutions and Audit Pricing: Cross-Country Evidence of National Culture and Audit Fees
by Ammar Ali Gull & Muhammad Atif & Muhammad Usman - 1-58 Integrated Reporting and the Informativeness of Financial Analysts’ Stock Recommendations
by Diogenis Baboukardos & Anastasia Kopita - 1-60 Climate-Related Financial Risk: Insights from a Semisystematic Review of the Literature and Implications for Financial Reporting
by Paul A. Griffin & Estelle Y. Sun
March 2024, Volume 59, Issue 01
- 1-39 The Reconsideration of IFRS Adoption and Audit Fees: Evidence from UK Private Firms
by Yu-Lin Hsu & Ni-Yun Chen - 1-43 Mandatory Monthly Sales Disclosure and the Information Content of Earnings
by Hsueh-Tien Lu & Hua Christine Xin - 1-53 Top Management Team Fault Lines and Stock Price Crash Risk: Evidence from China
by Jingjuan Huang & Bo Zhu - 1-55 Choice of Participation Method in Setting International Accounting Standards: Evidence from EFRAG as an Intermediary for Indirect Participation
by Martin Gäumann & Michael Dobler
December 2023, Volume 58, Issue 04
- 1-31 A Chronological Study of the Evolution of the Turkish Accounting Profession from the Ottoman Period to the Present
by Sudi Apak & Mikail Erol & Masum Türker & M. Hanifi Ayboğa - 1-41 Now is the Time: The Impact of Linguistic Time Reference on Corporate Default Risk
by Kung-Cheng Ho & Yiling Chen & Dezhu Ye & Cheng Yan - 1-47 The Effect of Time Orientation in Languages on the Recognition of Goodwill Impairment Losses
by Ahmad Alshehabi & Hussein Halabi & Godfred Afrifa
September 2023, Volume 58, Issue 03
- 1-34 Tax-Related Incentives and Expense Allocation in Non-Profit Organizations: Evidence from Japan
by Makoto Kuroki & Hiroki Natsuyoshi - 1-36 IFRS Adoption Approaches and Accounting Quality
by Joseph Akadeagre Agana & Solomon George Zori & Anna Alon - 1-50 Board Effect and the Moderating Role of CEOs/CFOs on Corporate Governance Disclosure: Evidence from East Africa
by Samuel Fulgence & Agyenim Boateng & Yan Wang & Frank O. Kwabi
June 2023, Volume 58, Issue 02
- 1-31 Probable at First Glance, but Unlikely After Closer Look: The Role of Cognitive Reflection Ability on the Assessment of Probabilistic Expressions
by Ricardo Lopes Cardoso & Rodrigo de Oliveira Leite & André Carlos Busanelli de Aquino - 1-34 A Review of the Empirical Literature on Audit Market Concentration
by Hany Elbardan & Amr Kotb & Maria Ishaque - 1-38 Statutory Auditors and Tax Compliance: Evidence from a Quasi-Natural Experiment
by Charoula Daskalaki & Nikolaos Karampinis
March 2023, Volume 58, Issue 01
- 1-4 Book Review — Valuation Using Financial Statements
by Efthimios Demirakos - 1-38 Algorithmic Trading and Post-Earnings-Announcement Drift: A Cross-Country Study
by Tao Chen - 1-42 Postmaterialism and Corporate Tax Avoidance
by Yujia Cui & Jiwei Wang & Kangtao Ye - 1-52 Carbon Management System Quality and Corporate Financial Performance
by Pramila Shrestha & Bobae Choi & Le Luo
December 2022, Volume 57, Issue 04
- 1-31 Public-Sector Accounting Reforms and Governmental Efficiency: A Two-Stage Approach
by Beatriz Cuadrado-Ballesteros & Marco Bisogno & Giovanni Vaia - 1-37 Auditor Legal Liability and Stock Price Crash Risk: Evidence from Organizational Transformation of Chinese Audit Firms
by Jian Chu & Chia-Hsiang Weng - 1-45 Disclosure of Related Party Transactions Under IFRS: Does Cross-Listing Reduce the Legal Origin Disclosure Gap?
by Edilene Santana Santos & Rafael F. Schiozer & Vera Maria Rodrigues Ponte - 1-48 Competition Effects on Audit Quality and Pricing in a Non-Big 4 Market
by Masoud Azizkhani & Heibatollah Sami & Kourosh Amirkhani & Gary S. Monroe
September 2022, Volume 57, Issue 03
- 1-28 Investor Protection and Post-Disclosure Disagreement: International Evidence
by Tao Chen - 1-30 Return Measures as a Link Between Financial Statements
by Andrew M. Collins - 1-37 Do Philanthropic Auditors Provide Higher-Quality Audit Services? Evidence From China
by Dan Li & Zhifeng Yang & Keyuan Zhang & Min Zhang - 1-48 Auditors’ Religious Beliefs and Audit Quality: Some Evidence from Taiwan
by Rong-Ruey Duh & Ferdinand A. Gul & Audrey Wen-Hsin Hsu
June 2022, Volume 57, Issue 02
- 1-12 Financial and Non-Financial Tools Useful for Exhaustive Corporate Environmental Disclosure and Practices
by Elena M. Barbu & Liliana Ionescu-Feleagă & Yann Ferrat - 1-15 Discussion of “The Evolution of Environmental Reporting in Europe: The Role of Financial and Non-Financial Regulationâ€
by Andreas Charitou - 1-16 On Adoptions of IFRS by Jurisdictions
by Christopher Nobes - 1-25 The Evolution of Environmental Reporting in Europe: The Role of Financial and Non-Financial Regulation
by Elena M. Barbu & Liliana Ionescu-Feleagă & Yann Ferrat - 1-34 Financial Reporting Quality and Private Firms’ Access to Trade Credit Capital
by Anastasios Elemes & Andrei Filip - 1-37 The Historical and Current Status of Global IFRS Adoption: Obstacles and Opportunities for Researchers
by Xiaoxiao Song & Madeline Trimble - 1-39 Earnings Management and the Reputation of Nomads Around IPOs: The Experience of the UK Alternative Investment Market
by Mohammad Alhadab
March 2022, Volume 57, Issue 01
- 1-7 Discussion of “Consistency in Management Earnings Guidance Patternsâ€
by Georgia Siougle - 1-39 National Cultural Dimensions and Adoption of the International Financial Reporting Standard (IFRS) for Small and Medium-Sized Entities (SMEs)
by Karim Mhedhbi & Moez Essid - 1-41 Should I Trust You? Bidder’s Earnings Quality as an Indicator of Trustworthiness in Earnout Agreements
by Annalisa Prencipe & Luca Viarengo - 1-45 Consistency in Management Earnings Guidance Patterns
by Michael Minye Tang - 1-48 Impact of Recent Chinese Stock Market Liberalization: History and Literature Review
by Shimin Chen & Serene Xu Ni & Jamie Yixing Tong - 1-53 How Does Corporate Social Responsibility Moderate the Adverse Effects of Product Failure in Social Media?
by Sonia Cho & Ka Wai Stanley Choi & Shuk Ying Ho & Dixin Wu
December 2021, Volume 56, Issue 04
- 1-6 Discussion of “Related-Party Transactions and Stock Price Crash Risk: Evidence from China†by Ahsan Habib, Haiyan Jiang, and Donghua Zhou
by Seraina C. Anagnostopoulou - 1-34 Role of Country-Level Characteristics in Segment Reporting: EU Evidence
by Ahmed Aboud & Akrum Helfaya - 1-35 Power Distance, Political Uncertainty, and Stock Price Crash Risk: International Evidence
by Qiaoling Su & Xunchang Zhang & Jianming Ye - 1-40 Substance and Form Adoption of International Financial Reporting Standards and Financial Statement Comparability: Evidence from South Africa
by Christelle Smith & Elmar R. Venter & Madeleine Stiglingh - 1-47 Related-Party Transactions and Stock Price Crash Risk: Evidence from China
by Ahsan Habib & Haiyan Jiang & Donghua Zhou - 1-49 The Dark Side of Mandatory IFRS Adoption: Does IFRS Adoption Deteriorate Accrual Reliability?
by Jeong-Bon Kim & Yiye Liu & Haina Shi & Xindong Kevin Zhu
September 2021, Volume 56, Issue 03
- 1-14 TIJA Forum on Replication: An Overview
by Suresh Radhakrishnan - 1-20 The Impact of Outliers on Regression Coefficients: A Sensitivity Analysis
by Dongyi Wang - 1-20 The Relation Between Earnings Quality and Cost of Equity and the Role of Ownership Concentration: Evidence from Italy
by Claudia Frisenna & Daniele Greco & Davide Rizzotti - 1-23 Consequences of Outlier Returns for Event Studies: A Methodological Investigation and Treatment
by Panayiotis Theodossiou & Alexandra Theodossiou - 1-25 Language in Economics and Accounting Research: The Role of Linguistic History
by Giorgio Gotti & Seán G. Roberts & Marco Fasan & Cole B. J. Robertson - 1-30 Replication of Quasi-Experimental Population Studies: Motivation and Guidance
by William M. Cready
June 2021, Volume 56, Issue 02
- 1-2 A Reply to the Discussion of “How Does Culture Impinge Upon Managers’ Demeanor of Earnings Management? Evidence From Cross-Country Analysis”
by Paul K. Chaney & Suman Lodh & Monomita Nandy - 1-8 A Reply to David Hay’s Discussion
by Saverio Bozzolan & Antti Miihkinen - 1-8 Discussion of “The Quality of Mandatory Nonfinancial Risk Disclosures and the Moderating Effect of Audit Firm and Partner Characteristics”
by David C. Hay - 1-12 Discussion of “How Does Culture Impinge Upon Managers’ Demeanor of Earnings Management? Evidence From Cross-Country Analysis”
by Suresh Radhakrishnan & Surya Janakiraman - 1-37 Environmental Performance of Firms and Access to Bank Loans
by Hongtao Shen & Huiying Wu & Wenbin Long & Le Luo - 1-45 How Does Culture Impinge Upon Managers’ Demeanor of Earnings Management? Evidence from Cross-Country Analysis
by Paul K. Chaney & Suman Lodh & Monomita Nandy - 1-46 Board Composition and Voluntary Risk Disclosure During Uncertainty
by Ismail Adelopo & Kemi C. Yekini & Robert Maina & Yan Wang - 1-49 After the Stock Options Boom: Changes in Equity-Based Pay Following the Mandatory Adoption of IFRS 2
by Robert M. Gillenkirch & Olaf Korn & Alexander Merz - 1-55 The Quality of Mandatory Non-Financial (Risk) Disclosures: The Moderating Role of Audit Firm and Partner Characteristics
by Saverio Bozzolan & Antti Miihkinen
March 2021, Volume 56, Issue 01
- 1-4 Book Review
by Noah P. Barsky - 1-20 The Role of Information Environment in Affecting Accounting Quality: Thoughts on a Cross-Country and Cross-Level Study
by Minyue Dong - 1-21 Bridging Accounting and Corporate Governance: New Avenues of Research
by Ruth V. Aguilera & Kurt Desender & Mónica López-Puertas Lamy - 1-40 Corporate Governance and Transparency in Japan
by Hiroyuki Aman & Wendy Beekes & Philip Brown - 1-50 Firm Informativeness, Information Environment, and Accounting Quality in Emerging Countries
by Orleans Silva Martins & Lucas Ayres Barreira de Campos Barros - 1-71 Corporate Governance Determinants of Financial Restatements: A Meta-Analysis
by Ahsan Habib & Md. Borhan Uddin Bhuiyan & Julia Wu - 1-73 Corporate Board Committees and Corporate Outcomes: An International Systematic Literature Review and Agenda for Future Research
by Mohammed A. Alhossini & Collins G. Ntim & Alaa Mansour Zalata
December 2020, Volume 55, Issue 04
- 1-7 Discussion of “Caste Primacy of Auditor Choice and Independence”
by In-Mu Haw - 1-24 The Effects of Fair Value on the Matching of Revenues and Expenses: The Case of Asset Revaluations
by Fábio Moraes da Costa & Carol Liu & Gina Cavalier Rosa & Samuel L. Tiras - 1-32 Caste Primacy of Auditor Choice and Independence
by Ajit Dayanandan & Han Donker & John Nofsinger & Rashmi Prasad - 1-37 The Effect of Generalized Trust on Cost Stickiness: Cross-Country Evidence
by Sven Hartlieb & Thomas R. Loy & Brigitte Eierle - 1-47 How Does Tax Aggressiveness Affect Shareholder Wealth? An Examination Using a Regulatory Transition
by Shawn Xu & Wan-Shin (Cindy) Mo & Jacob Peng - 1-48 Non-GAAP Disclosures and CEO Pay Levels
by David H. Lont & Dinithi Ranasinghe & Helen Roberts
September 2020, Volume 55, Issue 03
- 1-4 A Reply to the Discussion of “What Turns the Taxman On? Tax Aggressiveness, Financial Statement Audits, and Tax Return Adjustments in Small Private Companies”
by H. Ojala & J. Kinnunen & L. Niemi & P. Troberg & J. Collis - 1-5 Discussion of “Audit Firm Assessments of Cyber-Security Risk: Evidence from Audit Fees and SEC Comment Letters”
by Aaron Yoon - 1-7 Discussion of “What Turns the Taxman On? Tax Aggressiveness, Financial Statement Audits, and Tax Return Adjustments in Small Private Companies”
by Suresh Radhakrishnan & Surya Janakiraman - 1-30 The Effect of Environmental, Social, and Governance Performance Factors on Firms’ Cost of Debt: International Evidence
by Muhammad Nurul Houqe & Kamran Ahmed & Grant Richardson - 1-36 Voluntary IFRS Adoption by Unlisted European Firms: Impact on Earnings Quality and Cost of Debt
by Mara Cameran & Domenico Campa - 1-47 To Reveal or Not to Reveal? The Influence of Cultural Secrecy on Discretionary Disclosure Decisions
by Max Göttsche & Stephan Küster & Tobias Steindl - 1-52 What Turns the Taxman on? Tax Aggressiveness, Financial Statement Audits, and Tax Return Adjustments in Small Private Companies
by Hannu Ojala & Juha Kinnunen & Lasse Niemi & Pontus Troberg & Jill Collis
June 2020, Volume 55, Issue 02
- 1-6 Book Review
by Olga-Chara Pavlopoulou-Lelaki - 1-39 The Value of Discretion in Africa: Evidence from Acquired Intangible Assets Under IFRS 3
by Abongeh A. Tunyi & Dimu Ehalaiye & Ernest Gyapong & Collins G. Ntim - 1-41 Intention to Acquire and M&As: Evidence from European IPOs
by Andreas Charitou & Irene Karamanou & George Loizides - 1-48 Target Firm Earnings Management, Acquisition Premium, and Shareholder Gains
by Javeria Farooqi & Surendranath R. Jory & Thanh N. Ngo - 1-49 Implications of Changes in GAAP for Business Combinations (and Goodwill) on Accounting and Finance Research
by Paul K. Chaney & Rita Nevada Gunn & Debra Coleman Jeter
March 2020, Volume 55, Issue 01
- 1-5 Data Analytics for Accounting International
by Christof Beuselinck - 1-9 Getting Women on Board: Some Reflections on Research on Board Gender Diversity
by Kris Hardies & Diane Breesch - 1-36 Accounting Regulations and IFRS Adoption in Francophone North African Countries: The Experience of Algeria, Morocco, and Tunisia
by Hichem Khlif & Kamran Ahmed & Manzurul Alam - 1-40 Why Do African Countries Adopt IFRS? An Institutional Perspective
by Pran Krishansing Boolaky & Vincent Tawiah & Teerooven Soobaroyen - 1-46 The Relationship Between Gender Diversity and Employee Representation at the Board Level and Non-Financial Performance: A Cross-Country Study
by Kerstin Lopatta & Katarina Böttcher & Sumit K. Lodhia & Sebastian A. Tideman - 1-48 Gender Differences in Executive Compensation on British Corporate Boards: the Role of Conditional Conservatism
by Habiba Al-Shaer & Mostafa Harakeh
December 2019, Volume 54, Issue 04
- 1-26 Managerial Miscalibration and Its Effects on the Auditability of Accounting Estimates: Evidence from Pension Accounting
by Ulrich Menzefricke & Wally Smieliauskas - 1-36 Do Risk Disclosures Relating to the Use of Financial Instruments Matter? Evidence from the Australian Metals and Mining Sector
by Kevin Huu Phat Thai & Jacqueline Birt - 1-43 Mandatory Corporate Governance Rules and Auditor Behavior: The Case of Greece
by Konstantina Michalopoulou - 1-44 Do Family Firms Choose Conservative Accounting Practices?
by Mehul Raithatha & Tara Shankar Shaw
September 2019, Volume 54, Issue 03
- 1-6 Book Review: "Banking Governance, Performance and Risk-Taking (Conventional Banks versus Islamic Banks)"
by Marwa Elnahass - 1-35 Determinants of Financial Reporting Quality in the Public Sector: Evidence from Indonesia
by Fuad Rakhman & Singgih Wijayana - 1-39 Negative Tone in Lobbying the International Accounting Standards Board
by Karin Shields & Iain Clacher & Qi Zhang - 1-51 Cost Stickiness in the New Zealand Charity Sector
by Ahsan Habib & Hedy Jiaying Huang - 1-52 Auditor-Provided Tax Services and Accounting for Tax Uncertainty
by Christoph Watrin & Stephan Burggraef & Falko Weiss - 1-56 Audit Firm Assessments of Cyber-Security Risk: Evidence from Audit Fees and SEC Comment Letters
by Pierangelo Rosati & Fabian Gogolin & Theo Lynn
June 2019, Volume 54, Issue 02
- 1-4 Book Review: "Corporate Governance Research on Listed Firms in China: Institutions, Governance and Accountability (Foundations and Trends in Accounting)"
by Edward Lee - 1-36 The Development of Accounting and Financial Reporting Practices in Sri Lanka: An Exploratory Investigation
by Jayasinghe Hewa Dulige & Nadana Abayadeera & Muhammad Jahangir Ali & Paul Mather - 1-36 Information Content of Earnings Announcements Around IFRS Adoption and a Simultaneous Change in Press Release Disclosure in Italy
by Pureum Kim & Pier Luigi Marchini & Gianfranco Siciliano - 1-54 Corporate Financial Disclosure Measurement in the Empirical Accounting Literature: A Review Article
by Omaima A. G. Hassan & Claire Marston - 1-75 Accounting Research on Private Firms: State of the Art and Future Directions
by Sasson Bar-Yosef & Carlo D’Augusta & Annalisa Prencipe
March 2019, Volume 54, Issue 01
- 1-4 Book Review: “The Routledge Companion to Behavioural Accounting”
by Ana Simpson - 1-4 Book Review: “The Routledge Companion to Behavioural Accounting”
by Ana Simpson - 1-30 Aggregate Accounting Data and the Prediction of Credit Risk
by Dimitrios V. Kousenidis & Anestis C. Ladas & Christos I. Negkakis - 1-30 Aggregate Accounting Data and the Prediction of Credit Risk
by Dimitrios V. Kousenidis & Anestis C. Ladas & Christos I. Negkakis - 1-34 Earnings Management in Response to Corporate Tax Rate Reduction Under an Imputation Tax System
by Nan-Ting Kuo & Cheng-Few Lee - 1-34 Earnings Management in Response to Corporate Tax Rate Reduction Under an Imputation Tax System
by Nan-Ting Kuo & Cheng-Few Lee - 1-42 The Diffusion of Management Accounting Innovations in Dependent (Subsidiary) Organizations and MNCs
by Hassan Yazdifar & Davood Askarany & Danture Wickramasinghe & Ahmad Nasseri & Ashraful Alam - 1-42 Does Mandatory Adoption of IFRS Enhance Earnings Quality? Evidence From Closer to Home
by Gopal V. Krishnan & Jing Zhang - 1-42 The Diffusion of Management Accounting Innovations in Dependent (Subsidiary) Organizations and MNCs
by Hassan Yazdifar & Davood Askarany & Danture Wickramasinghe & Ahmad Nasseri & Ashraful Alam