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Content
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 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 - 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