Advances in accounting

2013 - 2026

Current editor(s): Dennis Caplan

From Elsevier
Bibliographic data for series maintained by Catherine Liu ().

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Volume 70, issue C, 2026

The real effects of the PCAOB's new auditing standards on financial advisor misconduct

Qiyuan Peng, Pinky Rusli, Russell Williamson and R.Z. Zhang

Executive accountants and financial statement comparability

Binod Guragai, Pradeep Sapkota and Ananth Seetharaman

Religious CEOs and earnings informativeness

James Bierstaker, Lucy Huajing Chen, Johnny Jiung-Yee Lee and Tao Sun

Time-varying capital ratios under CECL

Tong Lu and Lanyi Yan Zhang

Who's on and who's not? Technology diffusion and corporate social media adoption patterns

Atul Singh, Sok-Hyon Kang, Amin Hosseini and Robert Savickas

Board risk committees and audit report lag

Tesfaye T. Lemma, Sutharson Kanapathippillai, Dessalegn G. Mihret and Premkanth Puwanenthiren

The information content of mandated social disclosures among U.S. public companies

Masoud Azizkhani, Parveen P. Gupta, Heibatollah Sami, Shen Xu and Haiyan Zhou

What we do is timeless: An investigation of the future of the public accounting profession

Diana R. Franz, Karen Y. Green and Gary S. Insch

Implications of the COVID-19 pandemic: Understanding disrupted work practices among early and mid-career audit professionals

Chauntel Graves, Gwen Almodovar and Lisa Victoravich

Climate change risk disclosure and non-GAAP earnings

Chen, Huimin (Amy), Ye Zhu and Khondkar Karim

Chief executive officer compensation and tax risk

Sudhir S. Jaiswall and Arpita A. Shroff

Discussion of “work-life balance: Evidence from Muslim analysts during Ramadan”

Hua Christine Xin Lewis

The effect of CEO gender and CEO apologies on investor judgments

Andrea Seaton Kelton

Nonprofit board busyness and financial performance

Xiaoting Hao and Daniel G. Neely

Discussion of “Tax burdens and political corruption: Evidence from the SALT deduction cap”

Pradeep Sapkota

Individual tax burdens and political corruption: Evidence from the SALT deduction cap

Jeffrey Gramlich, Yoonsoo Nam, Chase Potter and Aruhn Venkat

Discussion of “from kindergarten to audit partner: An examination of the relative age effect on auditors”

Stuart M. Dearden

Rewarding a top leadership team: CEO pay slice and pay dispersion among the CEO's top team

Mark Anderson, Yan Ma and Rong Zhao

A test of the behavior analysis interview in a fraud setting

Brady Haering, Kevan L. Jensen and Mark Smith

Unintended spillover effects of enhanced audit firm capabilities

Ta-Tung Cheng, Eric N. Johnson and Patrick D. Witz

Volume 69, issue C, 2025

Do shareholders vote against executive compensation when pay is misaligned with performance?

James Jianxin Gong, Nian Lim Lee and Sophia I. Wang

Pre-restatement executive turnovers and investor reactions

Zhen Zhang, Brent Lao and Jin Dong Park

Increasing attention to disconfirming information in the audit environment when time pressure promotes confirmation of client assertions

Mary P. Durkin and Jacob M. Rose

Discussion of “increasing attention to disconfirming information in the audit environment when time pressure promotes confirmation of client assertions”

Lei Gao

Stock option expense recognition and the cost of equity

Zining Li, James M. Plečnik, Wendy Wilson and Suning Zhang

The impact of semi-annual audits on audit fees and financial reporting quality: Evidence from Taiwan-registered foreign firms

Hui-Yu Hsiao, Wu-Po Liu and Tian Tian

Earnings versus cash flows in equity valuation: Evidence from the COVID-19 crisis

Jeong-Bon Kim, Junwoo Kim and Jay Junghun Lee

How does managerial entrenchment relate to Financial statement comparability?

David Folsom, Rebeca Pérez and Qifeng Wu

The impact of buy-side analyst social network relationships on recommendations, price discovery, and employment outcomes

Steven Crawford, Wesley Gray, Bryan Johnson and Richard A. Price

Whatever it takes: Evidence on the trade-off between employee safety violations and product recalls

Farzana Afrin and Megan Grady

Climate news and accounting comparability

Justin Chircop, Nhat Q. Nguyen and Tri T. Nguyen

Bridging IT auditors and AI auditing: Understanding pathways to effective IT audits of AI-driven processes

Yueqi Li and Sanjay Goel

The switch from IFRS to local GAAP: Evidence from UK private firms

Yu-Lin Hsu, Ya-Chih Yang and Manish Rajkumar Arora

Does the presence of GC in the top management team affect debt financing choices?

Md Safayat Hossain and Mahmud Rahman

Audit committee composition and effectiveness: The role of odd-numbered committees

Lele Chen, Rachana Kalelkar and Qiao Xu

The use of non-financial performance measures in CEO compensation contracts and pricing of audit engagements: Evidence from the amendment to PCAOB AS 2110

Kyungeun Karry Kwon and Myung Seok Park

Concerted efforts: The role of component auditors in multinational group audit in China

Yan Sun, Suyi Liu and Justin Yiqiang Jin

Customer political sentiment and supplier relationship-specific investments

Pin-Ju Chen, Lili Jiu and Po-Hsiang Yu

Do investors see the darkness in narcissism?

Anis Triki and Gilberto Marquez-Illescas

Green investors and corporate carbon disclosure

Yiyun Ge and Yi Zhang

The relationship between SEC comment letters and subsequent auditor dismissal

Jane Baldwin, Alan Blankley, David Hurtt and Jason MacGregor

Volume 68, issue C, 2025

Using accounting information to identify corporate acquisition motives: Implications on post-acquisition performance

Bingyi Chen, Ariel Markelevich and Irene Guannan Wang

How does the CEO horizon problem affect the cost of bank loans?

Yangmei Wang and Guo, Savannah (Yuanyuan)

Persistent firm-level political risk and asymmetric cost adjustments

Masako Darrough, Mahmud Hossain, Anand Jha and Santanu Mitra

The effect of ASC 606 adoption on value relevance of revenues: Early evidence

Amanda Badger, Siqi Li, Hyungshin Park and Sang Hyun Park

Managerial ability, audit quality, and audit report lag

Yang Li, Sheng Liu and Yaou Zhou

The effects of performance-based profit-sharing schemes and client pressure on auditors' pre-negotiation judgments

Abhijit Das, Vincent K. Chong, Stijn Masschelein, Isabel Z. Wang and David R. Woodliff

Climate risk and asymmetric cost behavior

Kareen Brown, Sohyung Kim, Cheol Lee and Parunchana Pacharn

Discussion of using accounting information to identify corporate acquisition motives: Implications on post-acquisition performance

Willie D. Reddic and Joshua C. Racca

The interactive effects of strategy communication and report integration on investors' reactions to corporate social responsibility measures

Lei Wang and Lei Dong

Employee education and corporate tax outcomes: Evidence from firm-level reporting

Hanzhong Shi, Kaishu Wu and Kerui Zhai

Accrual accounting and access to external funds: Evidence from small businesses

Philip Keejae Hong, Kyonghee Kim, Sukesh Patro and Kyunghwa Yu

The impact of IFRS 16 on lessees' financial information: A single-industry study

Ana Isabel Lopes and Daniela Penela

The impact of profitability pressure and capital market valuation on tax haven engagement

Linda H. Chen, George J. Jiang, Weiwei Wang and Joseph H. Zhang

Executive age, executive gender and financial statement comparability

Shadi Farshadfar, Laleh Samarbakhsh and Ismat Jahan

Balance sheet strength in the oil and gas industry: Saving for a rainy day or making hay while the sun shines

Mark Anderson, Yan Ma and Han-Up Park

Private lenders and borrowers' internal control-related private information

Md Mahmudul Hasan

Climate related disclosures and investor behaviour: An Australian study

Samindi Ishara Hewa, Rajni Mala, Jinhua Chen and John Dumay

Social capital and firm voluntary disclosure

William M. Cready and Yaqin Hu

Does high audit quality mitigate a client firm's reliance on trade credit financing?

Mohammad Hendijani Zadeh

Principle-based accounting standards and earnings management in private hotel firms: The impact on government subsidies

Panagiotis E. Dimitropoulos

An empirical analysis of non-GAAP measures for high-litigation-risk industries

Baizhou Chen, Robert Houmes and Daphne Wang

Discussion of “balance sheet strength in the oil and gas industry: Saving for a rainy day or making hay while the sun shines”

James N. Cannon

Islamic worldview, social consciousness, and socially responsible investment

Ahmad Usman Shahid, Chris Patel and Peipei Pan

Access to finance and cost stickiness: Evidence from anti-recharacterization laws

Tongxia Li, Chun Lu and Lei Xu

Climate policy uncertainty and analyst forecast quality for greenhouse gas-intensive firms

K.C. Lin and Xiaobo Dong

Auditing trade credit risk: Evidence from BAPCPA and COVID-19

Stephanie Walton and Yiyang Zhang

Auditor professional skepticism and deferred tax asset valuation allowance

Xiao Song and Yuan, Ming (Mike)