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Content
2018, Volume 30, Issue 2
- 73-81 Transparency and the audit industry? Not in the U.S. Evidence on audit production costs, profitability and partner compensation from the U.K
by Frecka, Thomas J. & Griffin, Jeremy B. & Stevens, Jennifer Sustersic
- 82-94 The mitigation of high-growth-related accounting distortions after sarbanes-oxley
by Graham, Roger C. & Moore, Jared A.
- 95-102 Value relevance of customer-related intangible assets
by Bauman, Mark P. & Shaw, Kenneth W.
- 103-111 Financial statement comparability and segment disclosure
by Edmonds, Mark A. & Smith, David B. & Stallings, Matthew A.
- 112-120 An examination of state and local government pension underfunding – Implications and guidance for governance and regulation
by Foltin, Craig
- 121-130 The predictive ability of entity-wide geographic sales disclosures: IAS 14R versus IFRS 8
by Cereola, Sandra J. & Nichols, Nancy B. & Street, Donna L.
- 131-137 Donald C. Cook: CPA, SEC Chairman, corporate legend, and presidential advisor
by Flesher, Dale L. & Previts, Gary J.
- 138-147 Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2017 academic literature
by Moehrle, Stephen R. & Meckfessel, Michele & Reynolds-Moehrle, Jennifer & Stuerke, Pamela & Wen, He
- 148-158 The impact of an SEC investigation on conference call participation and analysts’ forecast quality
by Smith, Antoinette L. & Alfonso, Elio & Hogan, Robert
- 159-165 An investigation about origins: A brief history of the PCAOB'S regulatory model
by Sheu, Robert J.
- 166-175 Perceived costs and benefits of IFRS adoption in Saudi Arabia: An exploratory study
by Nurunnabi, Mohammad
- 176-179 How frequently should listed companies report results?
by King, Thomas A.
2018, Volume 30, Issue 1
- 1-7 Policy implications of research on non-GAAP reporting
by Black, D.E. & Christensen, T.E.
- 8-19 Do specialized board committees impact the transparency of corporate political disclosure? Evidence from S&P 500 companies
by DeBoskey, D.G. & Luo, Yan & Wang, Jeff J.
- 20-25 Sustainability assurance provider participation in standard setting
by Flasher, R. & Luchs, C.K. & Souza, J.L.
- 26-30 Index investors and the return of stewardship accounting
by King, Thomas A.
- 31-37 A literature survey of financial reporting in private firms
by Habib, A. & Ranasinghe, D. & Huang, H.J.
- 38-48 The Financial Accounting Standards Board: Profiles of seven leaders
by Flesher, D.L. & Flesher, T.K. & Previts, G.J.
- 49-62 Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2016 academic literature
by Moehrle, S. & Kozloski, T. & Meckfessel, M. & Reynolds-Moehrle, J. & Wen, H.
- 63-67 Can clients of economically dependent auditors benefit from voluntary audit firm rotation? An experiment with lenders
by Booker, K.
2017, Volume 29, Issue 2
- 97-108 Audit quality across non-audit service fee benchmarks: Evidence from material weakness opinions
by Legoria, Joseph & Rosa, Gina & Soileau, Jared S.
- 109-118 Too big to fail and bank loan accounting in developing nations: Evidence from the Mexican financial crisis
by Hazera, Alejandro & Quirvan, Carmen & Triki, Anis
- 119-128 Geographic segment disclosures under IFRS 8: Changes in materiality and fineness by European, Australian and New Zealand blue chip companies
by Cereola, Sandra J. & Nichols, Nancy B. & Street, Donna L.
- 129-138 Norm entrepreneur lobbying and persuasion: A case study involving the IASB's modification of an exposure draft
by Okamoto, Noriaki
- 139-144 Enhanced disclosure of other comprehensive income and increased usefulness of net income: The implications of Accounting Standards Update 2011–05
by Shi, Linna & Wang, Ping & Zhou, Nan
- 145-151 Compliance with accounting standards by financial Institutions: Some evidence from Bangladesh
by Islam, Majidul & Hossain, Ashrafee Tanvir
- 152-158 Measuring the financial impact of environmental regulations on the trucking industry
by Dugan, Michael T. & Turner, Elizabeth H. & Thompson, Mark A. & Murray, Susan M.
- 159-166 Setting expected rates of return on pension plan assets: New evidence on the influence of audit committee accounting experts
by Comprix, Joseph & Guo, Jun & Zhang, Yan & Zhou, Nan
- 167-171 Reporting order of financial statements in SEC filings: Evidence from 10-K filings of S&P 500 entities
by Barua, Abhijit & Kim, Jung Hoon
- 172-176 Evolution of corporate reporting: From stand-alone corporate social responsibility reporting to integrated reporting
by Rupley, Kathleen Hertz & Brown, Darrell & Marshall, Scott
- 179-179 Managing the over-load — A non-review of Pierre Bayard
by Peterson, Jim
2017, Volume 29, Issue 1
- 1-9 Why municipalities fail: Implications for uncertainty disclosures
by Beck, Amanda W. & Stone, Mary S.
- 10-18 Self-regulation of the academic accounting literature: The case of James Hunton
by Meckfessel, Michele & Moehrle, Stephen
- 19-29 The role of federal regulation in state and local governments and the potential impact of new reforms: An assessment of the effectiveness of reporting, disclosure, and funding
by Foltin, Craig
- 30-43 A survey on firms' implementation of COSO's 2013 Internal Control–Integrated Framework
by Lawson, Bradley P. & Muriel, Leah & Sanders, Paula R.
- 44-51 An investigation of the effectiveness of the division of corporate finance as a monitor of financial reporting
by Edmonds, Jennifer E. & Leece, Ryan D.
- 52-68 The curious case of Level 3 instruments
by Glasscock, Robson & Harless, David W. & Dorminey, Jack
- 69-74 The materiality of directors' and officers' insurance information: Case for disclosure
by Luo, Yan & Krivogorsky, Victoria
- 75-78 Learning from ecology: Financial reporting as a ‘commons’
by King, Thomas A.
2016, Volume 28, Issue 2
- 66-76 The impact of different types and amounts of guidance on the implementation of an accounting principle
by Xu, Yin & Doupnik, Timothy
- 77-85 Balance sheet classification and the valuation of deferred taxes
by Bauman, Mark P. & Shaw, Kenneth W.
- 86-95 To exempt or not to exempt non-accelerated filers from compliance with the auditor attestation requirement of Section 404(b) of the Sarbanes–Oxley Act
by Brown, Kareen E. & Elayan, Fayez A. & Li, Jingyu & Mohammad, Emad & Pacharn, Parunchana & Liu, Zhefeng Frank
- 96-108 Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2015 academic literature
by Moehrle, Stephen R. & Franzen, Laurel & Meckfessel, Michele & Reynolds-Moehrle, Jennifer
- 109-117 Comment letter activity: A response to proposed changes in lease accounting
by Comiran, Fernando & Graham, Carol M.
- 118-122 Presentation formats of other comprehensive income after accounting standards update 2011-05
by Kim, Jung Hoon
- 123-127 Enhancing the learning experience in intermediate accounting
by Faello, Joseph
2016, Volume 28, Issue 1
2015, Volume 27, Issue 2
- 99-110 Understanding the evolution of SFAS 141 and 142: An analysis of comment letters
by Anantharaman, Divya
- 111-118 The PCAOB's role in audit conduct and conscience
by Keyser, John D.
- 119-128 Contingency liabilities: The effect of three alternative reporting styles
by Lagrange, Bruce & Viger, Chantal & Anandarajan, Asokan
- 129-137 SOX and bondholders' reliance on monitors
by Zhao, Qiuhong & Ziebart, David A.
- 138-159 Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2013 academic literature
by Franzen, Laurel & Meckfessel, Michele & Moehrle, Stephen R. & Reynolds-Moehrle, Jennifer A.
- 160-164 The SOX 404 internal control audit: Key regulatory events
by Li, Chan & Raman, K.K. & Sun, Lili & Wu, Da
- 165-173 The effect of SEC approval of social media for information dissemination
by Dorminey, Jack W. & Dull, Richard B. & Schaupp, Ludwig Christian
- 174-186 For better or worse: A study of auditors' practices under Auditing Standard No. 7
by Dickins, Denise & Fay, Rebecca & Daugherty, Brian
- 187-189 The legacy of Robert Kuhn Mautz (1915–2002)
by Cadotte, Jill R.
- 190-192 A 1904 episode in self-regulation: Arthur Lowes Dickinson and the development of the income statement
by Sasmaz, Mary B.
2015, Volume 27, Issue 1
- 1-13 Discretionary allocation of corporate income to segments
by Wang, Qian & Ettredge, Michael
- 14-20 Bank loan officers' perceptions concerning independence, objectivity, and reliability when external auditors also perform tax compliance activities for nonpublic clients
by Thompson, Dave & Booker, Quinton
- 21-38 Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2012 academic literature
by Franzen, Laurel & Meckfessel, Michele & Moehrle, Stephen R. & Reynolds-Moehrle, Jennifer A.
- 39-44 Does information about auditor switches affect investing decisions?
by Schneider, Arnold
- 45-50 Principles-based vs. rules-based accounting standards: The effects of auditee proposed accounting treatment and regulatory enforcement on auditor judgments and confidence
by Braun, Gary P. & Haynes, Christine M. & Lewis, Tom D. & Taylor, Mark H.
- 51-56 The effect of in-process research and development capitalization on M&A and purchase price allocations
by Dowdell, Thomas D. & Lim, Steve C.
- 57-65 Corporate ethics and auditor choice – international evidence
by Houqe, Muhammad Nurul & van Zijl, Tony & Dunstan, Keitha & Karim, A.K.M. Waresul
- 66-72 Do risk management activities impact earnings volatility?
by Edmonds, Christopher T. & Edmonds, Jennifer E. & Leece, Ryan D. & Vermeer, Thomas E.
- 73-82 The JOBS Act disclosure exemptions: Some early evidence
by B. Zimmerman, Aleksandra
- 83-87 Compliance costs and disclosure requirement mandates: Some evidence
by Fogel, Kathy & El-Khatib, Rwan & Feng, Nancy Chun & Torres-Spelliscy, Ciara
2014, Volume 26, Issue 2
- 145-163 Litigation risk, financial reporting and auditing: A survey of the literature
by Habib, Ahsan & Jiang, Haiyan & Bhuiyan, Md. Borhan Uddin & Islam, Ainul
- 164-174 Auditor litigation: Evidence that revenue restatements are determinative
by Demirkan, Sebahattin & Fuerman, Ross D.
- 175-195 Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2011 academic literature
by Moehrle, Stephen R. & Mintchik, Natalia & Mohrman, Mary Beth & Reynolds-Moehrle, Jennifer A. & Vargus, Mark
- 196-203 Men of steel: Voluntary accounting information disclosure in the first third of the twentieth century at U.S. Steel Corporation
by Carduff, Kevin C. & Fogarty, Timothy J.
- 204-211 Recalling the Public Oversight Board (1977–2002) and winners of the John J. McCloy Award
by Flesher, Dale L. & Sharp, Andrew D.
- 212-216 A note on the effect of PCAOB inspections on the audit quality of triennial CPA firms
by Blankley, Alan I. & Hong, Keejae P. & Kerr, David & Wiggins, Casper E.
- 217-221 The impact of duration on management's discount rate choice
by Fried, Abraham & Davis-Friday, Paquita & Davis, Harry Z.
- 222-229 Optimal approach and timeline for IFRS adoption in Vietnam: Perceptions from accounting professionals
by Phan, Duc Hong Thi & Mascitelli, Bruno
- 230-238 ‘Does accounting regulation matter?’: An experience of international financial reporting standards implementation in an emerging country
by Nurunnabi, Mohammad
- 242-256 From Disconnected to Integrated tax and financial systems A post-IFRS evaluation of evolution of Tax and Financial Reporting relationships based on the French case
by Barbe, Odile & Didelot, Laurent & Ashta, Arvind
2014, Volume 26, Issue 1
- 1-11 The Chinese experience: The impact of financial restatements on firm value and its implications on the investigatory practices of regulators
by Ma, Chen & Kraten, Michael & Zhang, Junrui & Wang, Peng
- 12-25 Institutional versus retail trades following financial restatements: The effect of Sarbanes-Oxley
by Chakrabarty, Bidisha & Seetharaman, Ananth & Wang, Weimin
- 26-39 The impact of professional standards on accounting judgments: The role of availability and comparative information
by Fatemi, Darius & Hasseldine, John & Hite, Peggy
- 40-53 Voluntary disclosure of reasons for auditor changes and the capital market reaction to information disclosure
by Hossain, Mahmud & Mitra, Santanu & Rezaee, Zabihollah
- 54-66 Adjustment of valuation inputs and its effect on value relevance of fair value measurement
by Du, Hui & Li, Sherry Fang & Xu, Randall Zhaohui
- 67-74 Voluntary formation of audit committees by large municipal governments
by Fitzgerald, Brian C. & Giroux, Gary A.
- 75-82 Accounting standard’s effectiveness on equity overstatement – Conservatism when it matters
by Oler, Mitchell
- 83-89 An investigation of SEC “Speech GAAP”
by Cheng, Xiaoyan & Gao, Lei & Lawrence, Janice & Smith, David
- 90-97 Does disaggregation of fair value information increase the value relevance of the fair value hierarchy?
by Lu, Hung-Yuan (Richard) & Mande, Vivek
- 98-103 The effect of external audits of internal control over financial reporting on financial reporting for clients of Big 4, Second-tier, and small audit firms
by Herda, David N. & Notbohm, Matthew A. & Dowdell, Thomas D.
- 104-109 Do management reports on internal control over financial reporting improve financial reporting?
by Dowdell, Thomas D. & Herda, David N. & Notbohm, Matthew A.
- 110-117 The potential impact of COSO internal control integrated framework revision on internal audit structured SOX work programs
by Martin, Kasey & Sanders, Elaine & Scalan, Genevieve
- 118-131 Including audit regulation in the accounting curriculum
by Gilbertson, David & Herron, Terri
- 132-141 The work of the U.S. Government Accountability Office on contemporary issues
by Dodaro, Gene L.
2013, Volume 25, Issue 2
- 133-148 Factors associated with price reactions and analysts’ forecast revisions around SEC filings
by Christensen, Theodore E. & Heninger, William G. & Stice, Earl K.
- 149-156 The adequacy of fixed asset disclosures under U.S. GAAP
by Bauman, Mark P.
- 157-168 The persistence of current and proposed measures of operating cash flow
by Francis, Rick N. & Glandon, Sid & Olsen, Lori
- 169-184 Regulation FD and analysts’ vs. investors’ weightings of the cash components of earnings
by Lo, May H. & Xu, Le (Emily)
- 185-195 Enforcement mechanisms for SEC reporting deadlines
by Dalton, Derek & Buchheit, Steve & Oler, Derek & Zhou, Ming
- 196-207 An examination of the perceptions of auditors and chief financial officers regarding principles versus rules based accounting standards
by McEnroe, John E. & Sullivan, Mark
- 208-219 Accounting for promises: The impact of SFAS No. 116 on charities
by Derrick, Patricia L.D.
- 220-229 The effect of additional guidance on fair value measurement and disclosure in illiquid or inactive markets
by Webinger, Mariah & Comer, Matt & Bloom, Robert
- 230-235 Does the signature of a CPA matter? Evidence from Taiwan
by Yen, Sin-Hui & Chang, Yu-Shan & Chen, Hui-Ling
- 236-251 Non-GAAP adjustments to net income appearing in the earnings releases of the S&P 100: An analysis of frequency of occurrence, materiality and rationale
by Webber, Sarah J. & Nichols, Nancy B. & Street, Donna L. & Cereola, Sandra J.
- 252-257 Auditing regulations and bank shareholders’ wealth: An international analysis
by Hossain, Mahmud & Mitra, Santanu & Rezaee, Zabihollah
2013, Volume 25, Issue 1
- 1-12 Translation of IFRS: Language as a barrier to comparability
by Huerta, Esperanza & Petrides, Yanira & Braun, Gary P.
- 13-29 Determinants of auditor changes for non-accelerated filers
by Weiss, Renee & Kalbers, Lawrence
- 30-40 Internal control reporting and market liquidity
by Dowdell, Thomas D. & Kim, Jang-Chul & Klamm, Bonnie K. & Watson, Marcia Weidenmier
- 41-46 Resolution of restatement-induced lawsuits after the Private Securities Litigation Reform Act
by Amoah, Nana Y. & Tang, Alex P.
- 47-52 The effect of Sarbanes-Oxley on the timely disclosure of restricted stock trading
by Franzen, Laurel & Li, Xu & Vargus, Mark E.
- 53-76 Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2010 academic literature
by Moehrle, Stephen R. & Bolt-Lee, Cynthia & Reynolds-Moehrle, Jennifer A. & Williams, Thomas
- 77-87 Perceptions and knowledge of accounting professionals on IFRS for SMEs: Evidence from Turkey
by Uyar, Ali & Güngörmüş, Ali Haydar
- 88-100 CEO/CFO characteristics and financial reporting quality: A review
by Habib, Ahsan & Hossain, Mahmud
- 101-107 Family firm disclosure and accounting regulation reform in the Middle East: The case of Jordan
by Al-Akra, Mahmoud & Hutchinson, Patrick
- 108-116 Can the academic literature contribute to the debate over mandatory audit firm rotation?
by Casterella, Jeffrey R. & Johnston, Derek
- 117-122 The impact of GAAP guidance on asset retirement obligations
by Fasci, Martha A. & Willis, Veronda F.
- 123-132 Should the forensic accounting profession be regulated?
by Huber, Wm. Dennis
2012, Volume 24, Issue 2
- 45-64 Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2009 academic literature
by Moehrle, Stephen R. & Jonas, Gregory A. & Kozloski, Thomas M. & Reynolds-Moehrle, Jennifer A.
- 65-73 Hedging derivatives in the banking industry: Evidence of investor confusion
by Dorminey, Jack W. & Apostolou, Barbara
- 74-89 A content analysis of CPA firms’ correspondence following PCAOB inspections: 2004–2010
by Blankley, Alan I. & Kerr, David S. & Wiggins, Casper E.
- 90-95 Eliminating the 20-F reconciliation from IFRS to U.S. GAAP: Short-term and long-term liquidity effects
by Chakrabarty, Bidisha & Shaw, Kenneth W.
- 96-104 The relation between aggressive financial reporting and aggressive tax reporting: Evidence from ex-Arthur Andersen clients
by Heltzer, Wendy & Mindak, Mary P. & Shelton, Sandra W.
- 105-111 Is non-audit services a suitable proxy for auditor independence in the post-SOX period?
by Anandarajan, Asokan & Kleinman, Gary & Palmon, Dan
- 112-114 On the value relevance of SFAS No. 158
by Houmes, Robert & Boylan, Robert & Crosby, William
- 115-125 Development of financial reporting environment in Malaysia
by Muniandy, Balachandran & Ali, Muhammad Jahangir
2012, Volume 24, Issue 1
- 1-5 Accounting for initial franchise fee revenue: When a journal article in 1970 constituted GAAP in the eyes of the SEC
by Zeff, Stephen A.
- 6-14 Barriers to entry to the big firm audit market: Evidence from market reaction to switches to second Tier audit firms in the post-sox period
by Cullinan, Charles P. & Du, Hui & Zheng, Xiaochuan
- 15-24 The origins of modern accounting in Brazil: Influences leading to the adoption of IFRS
by Rodrigues, Lúcia Lima & Schmidt, Paulo & Santos, José Luiz dos
- 25-32 Disclosure versus recognition: Evidence from lobbying behavior in response to SFAS No. 158
by Fried, Abraham N.
- 33-39 Lease transaction structuring, earnings management, and management credibility
by Krische, Susan D. & Sanders, Paula R. & Smith, Steven D.
- 40-44 Auditors and the post-2002 litigation environment
by Fuerman, Ross D.
2011, Volume 23, Issue 2
- 85-96 The effect of PCAOB inspections on Big 4 audit quality
by Carcello, Joseph V. & Hollingsworth, Carl & Mastrolia, Stacy A.
- 97-113 Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2008 academic literature
by Moehrle, Stephen R. & Farmer, Timothy & Reynolds-Moehrle, Jennifer A. & Stuerke, Pamela
- 114-129 Audit firm industry specialization and audit outcomes: Insights from academic literature
by Habib, Ahsan
- 130-137 The book–tax divide: Perceptions from the field
by Heltzer, Wendy & Shelton, Sandra Waller
- 138-144 Audit committee effectiveness: Perceptions of public company audit committee members post-SOX
by Rupley, Kathleen & Almer, Elizabeth & Philbrick, Donna
- 145-148 The value relevance of goodwill impairment
by Xu, Wei & Anandarajan, Asokan & Curatola, Anthony
- 149-159 Bank response to SEC disclosure guidance issued during the 2007–2008 US financial crisis
by Hughes, Susan B. & Wood, Amy L. & Hodgdon, Christopher
- 160-166 Are mandatory disclosure decisions made strategically? The case of SAB 74 estimates preceding adoption of FIN 48
by Alexander, Raquel & Ettredge, Mike & Stone, Mary & Sun, Lili
- 167-171 Has Form 8-K reporting become timelier post-regulation fair disclosure and the Sarbanes–Oxley Act? Initial evidence
by Karim, Khondkar E. & Pinsker, Robert E.
- 172-176 The emergence of second-tier auditors in the post-SOX era: An analysis of accounting conservatism
by Jenkins, David S. & Velury, Uma
- 177-183 Changing audit risk characteristics in the public client market
by Giroux, Gary & Cassell, Cory
- 184-187 Discontinued SEC required disclosures: The value of repairs and maintenance expenses
by Behn, Bruce K. & Riley, Richard & Gotti, Giorgio & Brooks, Richard C.
- 188-192 The impact of regulation on firms’ ability to habitually meet or beat analysts’ expectations
by Williams, Jan L. & Sun, Huey-Lian
2011, Volume 23, Issue 1
- 1-19 Assessing the effectiveness of financial reporting harmonization for emerging market banks: The case of Banco Serfin
by Hazera, Alejandro & Hernández, Salvador Marín & Stevens, Kevin T. & Cárdenas, Eliecer Campos & Schwarzbach, Henry
- 20-33 Credit ratings and disclosure channels
by Heflin, Frank & Shaw, Kenneth W. & Wild, John J.
- 34-45 The academic community’s participation in global accounting standard-setting
by Larson, Robert K. & Herz, Paul J.
- 46-59 Does executive compensation incentivize managers to create effective internal control systems?
by Henry, Theresa F. & Shon, John J. & Weiss, Renee E.
- 60-66 Measuring audit quality of local governments in England and Wales
by Giroux, Gary & Jones, Rowan
- 67-70 Improving consistency in interpreting SFAS 5 probability phrases
by Du, Ning & Stevens, Kevin T. & McEnroe, John E.
- 71-77 Has the likelihood of appointing a CEO with an accounting/finance background changed in the post-Sarbanes Oxley era?
by Cullinan, Charles P. & Roush, Pamela B.
- 78-82 The effects of audit firm rotation on perceived auditor independence and audit quality
by Daniels, Bobbie W. & Booker, Quinton
2010, Volume 22, Issue 2
- 71-86 Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2007 academic literature
by Jonas, Gregory A. & Moehrle, Stephen R. & Reynolds-Moehrle, Jennifer A.
- 87-95 Investigating international accounting standard setting: The black box of IFRS 6
by Cortese, Corinne & Irvine, Helen
- 96-106 Analysis of professional standards and research findings to develop decision aids for reliance on internal auditing
by Schneider, Arnold
- 107-113 Impact on pre-and post-sarbanes oxley users’ perceptions by incorporating the auditor’s fraud detection responsibility into the auditor’s internal control report
by Foster, Benjamin P. & McClain, Guy & Shastri, Trimbak
- 114-120 Small cap financial reporting: Determinants of emphasis and placement of non-GAAP disclosures
by Campbell, Linda & López, Dennis M.
- 121-127 No news is bad news: Market reaction to reasons given for late filing of Form 10-K
by Dee, Carol Callaway & Hillison, William & Pacini, Carl
- 128-132 Consequences of real earnings management on subsequent operating performance
by Taylor, Gary K. & Xu, Randall Zhaohui
- 133-136 An evaluation of the FIN 46R consolidation standard
by Subramaniam, Chandra & Mark, Richard S.
2010, Volume 22, Issue 1
- 1-17 Enforcement release evidence on the audit confirmation process: Implications for standard setters
by Janvrin, Diane & Caster, Paul & Elder, Randy
- 18-28 The unintended effects of the Sarbanes–Oxley Act of 2002
by Vakkur, Nicholas V. & McAfee, R. Preston & Kipperman, Fred
- 29-39 Independence, impartiality, and advocacy in client conflicts
by Roberts, Michael L.
- 40-46 Internal control deficiencies and the issuance of going concern opinions
by Jiang, Wei & Rupley, Kathleen Hertz & Wu, Jia
- 47-51 The effects of a cooling-off period on perceived independence of external auditors: A study in the nonpublic regulatory environment
by Wright, Carl N. & Booker, Q.
- 52-57 Stock market reactions to regulatory investigations: Evidence from options backdating
by Jain, Sakshi & Jain, Pankaj & Rezaee, Zabihollah
2009, Volume 21, Issue 2
- 79-88 A European view on the legitimacy of accounting procedures: Towards a deliberative-accountability framework for analysis
by Luthardt, Ulf & Zimmermann, Jochen
- 89-99 The impact of SFAS No. 141 on earnings predictability of merging firms: Evidence from the initial year of implementation
by Mintchik, Natalia
- 100-106 Post-regulation G findings
by Campbell, Linda & Pitman, Marshall K.
- 107-110 Updated stock index and market seasonals (SIMS) 3.0 data base includes two international control measures
by Cataldo, Anthony J.
- 111-117 A perspective on regulatory paradigms: The case of IRS and Sarbanes-Oxley approaches to executive compensation-related regulation
by Wallace, James S. & Krivogorsky, Victoria & Ferris, Kenneth R.
- 118-124 The impact of tax law uncertainty on the development of the Sarbanes-Oxley auditor independence rules with regard to tax shelters
by Terando, William D. & Kurtenbach, James M.
- 125-137 Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the academic literature (1999–2000)
by Moehrle, Stephen R. & Mohrman, Mary Beth & Reynolds-Moehrle, Jennifer A. & Stuerke, Pamela
2009, Volume 21, Issue 1
- 1-10 The association between financially expert independent directors and the accounting for employee stock options
by Jiang, Ling & Ferris, Kenneth R. & Coffman, Edward N.
- 11-18 Understanding the changes in accounting thought
by Shortridge, Rebecca Toppe & Smith, Pamela A.
- 19-33 Critical accounting policy and estimate disclosures: Company response to the evolving SEC guidance
by Hughes, Susan B. & Sander, James F. & Snyder, Jillian K.
- 34-47 Insiders’ perspectives of the effects of recent regulation on corporate taxation
by Epps, Kathryn K. & Catherine Cleaveland, M.
- 48-55 CFOs’ and public accountants’ perceptions of material weaknesses in internal control areas as required by Section 404 of the Sarbanes-Oxley act
by McEnroe, John E.
- 56-59 Tax accrual workpapers and the discovery process: Textron provides insight
by Segal, Mark
- 60-62 The Enron effect in the electric services and natural gas industry on accounting choices
by Scott, Winifred
- 63-67 A note on perceptions of auditors’ internal control report mandated by the PCAOB: Can reformatting the report enhance perceived value added?
by Foster, Benjamin P. & McClain, Guy & Shastri, Trimbak
- 68-75 An interview with George O. May, 1955
by Flesher, Dale L. & Previts, Gary John
2008, Volume 20, Issue C
- 3-25 Revised pension rules and the cost of debt
by Shaw, Kenneth W.
- 27-46 An examination of comment letters to the IASC: Special purpose entities
by Larson, Robert K.
- 47-61 Demographic challenges facing the CPA profession
by Grant, Julia
- 63-88 The effect of tax refunds on taxpayers’ willingness to pay higher tax return preparation fees
by Jackson, Scott B. & White, Richard A.
- 89-102 Deregulation and voluntary disclosure by the airlines: A case study
by Gelb, David S. & Henry, Theresa F. & Holtzman, Mark P.
- 103-126 Audit pricing and internal control disclosures among non-accelerated filers
by Bedard, Jean C. & Hoitash, Udi & Hoitash, Rani
- 127-153 Impact of environmental regulation on financial reporting of pollution activity: A comparative study of U.S. and Canadian firms
by Ashcroft, Paul & Murphy Smith, L.
- 155-174 An examination of supplemental disclosure requirements for development stage enterprises
by Bauman, Mark P. & Francis, Rick
- 177-185 Provision of non-audit services and individuals’ investment decisions: Experimental evidence
by Ackert, Lucy F. & Church, Bryan K. & Schneider, Arnold
- 187-192 Financial reporting after the Sarbanes-Oxley Act: Conservative or less earnings management?
by Zhou, Jian
- 193-203 Regulatory change and the quality of compliance to mandatory disclosure requirements: Evidence from Bangladesh
by Hasan, Tanweer & Karim, Waresul & Quayes, Shakil
- 205-215 The impact of Sarbanes-Oxley act on cosmetic earnings management
by Aono, June Y. & Guan, Liming
- 219-266 Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the academic literature (2005–2006)
by Moehrle, Stephen R. & Reynolds-Moehrle, Jennifer A. & Stuerke, Pamela
- 269-271 How regulation FD influences analysts’ forecast attributes for restructuring firms?
by Yang, Rong & Lin, Beixin
- 273-275 Accounting for financial instruments: A comparison of European companies’ practices with IAS 32 and IAS 39
by Lopes, Patricia Teixeira & Rodrigues, Lucia Lima
- 279-294 International financial reporting standards (IFRS) and the development of financial reporting standards in Turkey
by Yalkın, Yüksel Koç & Demir, Volkan & Demir, Lutfiye Defne
- 295-302 The independence concept revisited
by Carey, John L.
Printed from https://ideas.repec.org/s/eee/reacre.html
