Advances in accounting

2013 - 2025

Current editor(s): Dennis Caplan

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

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

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)

Volume 67, issue C, 2024

Auditor's financial stress: An inconspicuous determinant of audit outcomes

Robert Felix and Amanda L. Wilford

The effect of corporate reputation on accounting conservatism

Kourosh Amirkhani, Jenny Brown and Jeffrey Gramlich

CEO political ideology and asymmetric cost behavior

Adam Esplin, Yun Ke, Kari Joseph Olsen and Jiwoo Seo

The interaction between incentive and opportunity in corporate tax planning: Evidence from financially constrained firms

Kaishu Wu

Discussion of “The interaction between incentive and opportunity in corporate tax planning: Evidence from financially constrained firms”

Stacie O. Kelley

Firm life cycle and accrual quality

Jose Elias Almeida and Devendra Kale

Do socially responsible firms demonstrate a preference for using classification shifting to manage earnings?

Curtis Farnsel and Kelly Ha

Non-IFRS earnings information in financial highlights of annual reports

Tami Dinh, Helen Kang and Chang Zhao

Firm location and tax avoidance: Urban versus non-urban firms

Erik Devos, Yun Ke, Kenneth Snead and Fuzhao Zhou

Universal demand laws and stakeholders: Evidence from the auditor's perspective

Alona Bilokha, Joon Ho Kong and Joseph A. Micale

Volume 66, issue C, 2024

Conditional conservatism in GAAP earnings and the implications for the disclosure of non-GAAP earnings

Brandon D. Ater, Emre Kilic and Christian K. Sobngwi

The concerns of linking IRS tax disclosures to financial statements on analysts' effective tax rate forecasts

Russell Barber, Dana Hollie and Norman Massel

Differential responses to tax regulation: The case of Schedule UTP

David Tree, Dilin Wang and Peter J. Frischmann

Financial reporting consequences of CEOs' early-life exposure to disasters and violent crime

Joanna Golden and Mark Kohlbeck

Independent analyst research: Does it matter who pays?

William L. Buslepp, Ryan J. Casey and G. Ryan Huston

Do competitive markets encourage tax aggressiveness?

Carolyn M. Callahan, James M. Plečnik and Jiwoo Ryou

Volume 65, issue C, 2024

Generalist CEOs and the readability of the 10-K report

Rachana Kalelkar, Hongkang Xu, Duong Nguyen and Zheng Chen

Managerial ability and cost of equity capital

Soomi Jang, Heeick Choi and Hyungtae Kim

The association between ethical leadership and environmental activity management: The mediating role of employee environmental empowerment

Sophia Su, Kevin Baird and Thanh Phan

The licensing and certification roles of the CPA license in the gig economy

Nicholas Krupa

Does external auditor coordination influence internal auditor effort?

Porschia Nkansa

The BP oil spill and income classification shifting of oil and gas companies

Michael Lacina, Shanshan Pan and Steve Garner

Financial reporting timeliness and its determinants in UK charities

Arung Gihna Mayapada, Pallab Kumar Biswas and Helen Roberts

Debt covenant violations and corporate cost management

Yuqi Gu and Bo Ouyang