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Advances in accounting

2013 - 2022

Current editor(s): Dennis Caplan

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

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Volume 56, issue C, 2022

Investment property: Fair value or cost model? Recent evidence from the application of IAS 40 in Europe Downloads
Maria Elena Olante and Ugo Lassini
Corporate life cycle, family firms, and earnings management: Evidence from Taiwan Downloads
Xinmei Xie, Yu-Shan Chang and Min-Jeng Shiue
The relevance of GAAP vs. non-GAAP net assets to creditors: An examination of the credit default swap market Downloads
Kelsey R. Brasel, Mary S. Hill and Gary K. Taylor
Effects of ASU 2016-13 and COVID-19 on banks' loan loss allowances Downloads
Allison K. Beck and Paul J. Beck
Indirect effects of regulatory change: Evidence from the acceleration of the 10-K filing deadline Downloads
Bei Dong, Jonathan Nash and Le Xu
Managerial replacement strategies and severance pay Downloads
Kareen Brown, Parunchana Pacharn and Evelyn Patterson

Volume 55, issue C, 2021

Audit quality effects of the PCAOB's 2006 tax service restrictions Downloads
Matthew Notbohm and Adrian Valencia
Military directors, governance and firm behavior Downloads
Chen Cai, Iftekhar Hasan, Yinjie Shen and Shuai Wang
Is assurance on risk management systems relevant for bankers’ decisions? Downloads
Reiner Quick and Kevin Gauch
Do auditors react to real earnings management? Downloads
Angel Arturo Pacheco-Paredes and Clark M. Wheatley
Real earnings management and the properties of analysts' forecasts Downloads
Lisa A. Eiler, Joshua J. Filzen, Mark Jackson and Isho Tama-Sweet
The relation between non-GAAP earnings and accounting restatements: Evidence after regulation G Downloads
Shin-Rong Shiah-Hou

Volume 54, issue C, 2021

He wouldn't, but I would: The effects of pronoun-induced language vividness in whistleblowing policies Downloads
Alisa G. Brink, C. Kevin Eller and Lei Gao
The foreign corrupt practices act: How investors respond when violation severity and corresponding penalty (mis)match Downloads
Wioleta Olczak
Income smoothing and audit fees Downloads
Hsihui Chang, L.C. Jennifer Ho, Zenghui Liu and Bo Ouyang
Effects of managerial overconfidence and ability on going-concern decisions and auditor turnover Downloads
Kim, Mindy (Hyo Jung)

Volume 53, issue C, 2021

Nonprofit classification decisions in response to threshold-based charity care incentives Downloads
Melvin A. Lamboy-Ruiz, Donald Lien and Pamela C. Smith
Does order backlog matter for financial reporting quality? Evidence from revenue restatements Downloads
Russell Barber and Dana Hollie
The impact of costly regulation on R&D investment levels and productivity Downloads
Anna M. Cianci, Amanda M. Convery, Mark E. Evans, Linda Hughen and Edward M. Werner
Noteworthy diversity efforts and financial performance: Evidence from DiversityInc's top 50 Downloads
Benjamin P. Foster, Andrew Manikas, Dianna Preece and James R. Kroes
The impact of toxic chemical releases and their management on financial performance Downloads
Li Li Eng, Mahelet G. Fikru and Thanyaluk Vichitsarawong
Accounting for inventory costs and real earnings management behavior Downloads
Fernando Caio Galdi and E. Scott Johnson
Internal control effectiveness, textual risk disclosure, and their usefulness: U.S. evidence Downloads
Mohamed Elsayed and Tamer Elshandidy

Volume 52, issue C, 2021

Is academic performance a zero-sum game? Exploring the nexus between research and education outcomes of U.S. accounting programs Downloads
Timothy J. Fogarty, Alan Reinstein and Mary B. Sasmaz
A horse race of models and estimation methods for predicting bankruptcy Downloads
Nawaf Almaskati, Ron Bird, Danny Yeung and Yue Lu
Short selling threat and real activity manipulation: Evidence from a natural experiment Downloads
Chen, Huimin (Amy) and Qiang Wu
Does firm visibility matter to debtholders? Evidence from credit ratings Downloads
Yamin Hao and Shuo Li
The effect of suppliers' corporate social responsibility concerns on customers' stock price crash risk Downloads
Chen, Huimin (Amy), Khondkar Karim and Anqi Tao

Volume 51, issue C, 2020

Earnings volatility and audit report lag Downloads
David B. Bryan and Terry W. Mason
Analysts versus time-series forecasts of quarterly earnings: A maintained hypothesis revisited Downloads
Donald P. Pagach and Richard S. Warr
Has the new world order taught the big four to manage client portfolio risk? Examining extreme loss occurrences before and after Sarbanes Oxley Downloads
R. Drew Sellers, Timothy J. Fogarty and Jadallah Jadallah
Does corporate social responsibility affect auditor-client contracting? Evidence from auditor selection and audit fees Downloads
Shuili Du, Xiaolu Xu and Kun Yu
Accounting conservatism and corporate social responsibility Downloads
Jun Guo, Pinghsun Huang and Yan Zhang

Volume 50, issue C, 2020

Audit quality indicators: Perspectives from Non-Big Four audit firms and small company audit committees Downloads
M. Kathleen Harris and L. Tyler Williams
Information environment – An exploration and clarification of the concept based on prior literature Downloads
Karin Jonnergård, Christopher von Koch and Ola Nilsson
Strategy, accountants’ activities and new product development performance Downloads
Chia-Ling Lee and Wen-Ying Wang
Drivers of juror's malpractice assessments in auditor litigation involving offshoring and overtime: Generation and a management Mindset Downloads
Valerie A. Chambers, Philip M.J. Reckers and Alan Reinstein

Volume 49, issue C, 2020

Peer R&D disclosure and corporate innovation: Evidence from American depositary receipt firms Downloads
Elizabeth A. Gordon, Hsiao-Tang Hsu and Huichi Huang
Financial statement presentation of discontinued operations: Determinants and consequences Downloads
Binod Guragai, Weerapat Attachot and S. Drew Peabody
Government contracts and trade credit Downloads
Hongkang Xu and Mai Dao
The effect of principles-based standards on financial statement comparability: The case of SFAS-142 Downloads
Anthony Chen, Gong, James (Jianxin) and Lu, Richard (Hung-Yuan)
Female leadership in corporate social responsibility reporting: Effects on writing, readability and future social performance Downloads
Maretno A. Harjoto, Indrarini Laksmana and W. Eric Lee

Volume 48, issue C, 2020

A survey of models for determining optimal audit strategies Downloads
Leif Appelgren
Do bank managers use securitization gains to smooth earnings in the post- FAS 166/167 period? Downloads
Michael J. Lacina, Shihong Li and Lin Yi
A path analysis investigation of the relationships between CEO pay ratios and firm performance mediated by employee satisfaction Downloads
May Xiaoyan Bao, Xiaoyan Cheng and David Smith

Volume 47, issue C, 2019

Audits of the largest clients by industry Downloads
K. Raghunandan, Dasaratha V. Rama and William N. Riccardi
Effects of auditor-provided tax services on book-tax differences and on investors' mispricing of book-tax differences Downloads
Bing Luo
Trust and firm performance: A bi-directional study Downloads
Qiao Xu, Guy D. Fernando and Kinsun Tam
Sales order backlog and corporate social responsibility Downloads
Li Sun, Brian Walkup and Kean Wu
Accrual anomaly and mandatory adoption of IFRS: Evidence from Germany Downloads
Jung Hoon Kim and Steve Lin
Page updated 2022-05-18