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Advances in accounting

2013 - 2018

Current editor(s): R. Graham

From Elsevier
Bibliographic data for series maintained by Dana Niculescu ().

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Volume 41, issue C, 2018

The effect of tax position and personal norms: An analysis of taxpayer compliance decisions using paper and software pp. 1-6 Downloads
Nicholas C. Hunt and Govind S. Iyer
The effect of the interplay between corporate governance and external monitoring regimes on firms' tax avoidance pp. 7-24 Downloads
Carlos E. Jiménez-Angueira
Does benchmark-beating detect earnings management? Evidence from accounting irregularities pp. 25-45 Downloads
David G. Harris, Linna Shi and Hong Xie
The association between firm fundamentals and bank interest rates under different measures of risk pp. 46-58 Downloads
Ling Chu, Robert Mathieu and Chima Mbagwu
How informative is qualitative management earnings guidance? pp. 59-73 Downloads
Matthew Hart
How investors value cash and cash flows when managers commit to providing earnings forecasts pp. 74-87 Downloads
Michael J Imhof and Scott E. Seavey
Fair value disclosure of pension plan assets and audit fees pp. 88-96 Downloads
Philip K. Hong and Seokyoun Hwang
Keeping pace: The conditional probability of accounting academics to continue publishing in elite accounting journals pp. 97-113 Downloads
Gary K. Taylor, Kelsey R. Brasel, Mark C. Dawkins and Michael T. Dugan
Bankruptcy prediction models' generalizability: Evidence from emerging market economies pp. 114-125 Downloads
Ibrahim Onur Oz and Can Simga-Mugan
The audit market effects of disputing a GAAP-deficient PCAOB inspection report pp. 126-140 Downloads
Lawrence J. Abbott, William Buslepp and Matthew Notbohm

Volume 39, issue C, 2017

Difficulties converging US GAAP and IFRS through joint projects: The case of business combinations pp. 1-20 Downloads
Susan B. Hughes, Robert K. Larson, James F. Sander and Glenn Xiques
Societal trust and the economic behavior of nonprofit organizations pp. 21-31 Downloads
Robert Felix, Greg Gaynor, Mikhail Pevzner and Jan L. Williams
Broad bond rating change and irresponsible corporate social responsibility activities pp. 32-46 Downloads
Wen-Chyuan Chiang, Jennifer Shang and Li Sun
Voluntary disclosure of non-financial information and its association with sustainability performance pp. 47-59 Downloads
Zabihollah Rezaee and Ling Tuo
Value relevance of banks' cash flows from operations pp. 60-78 Downloads
Qing L. Burke and Matthew M. Wieland
An examination of real activities management and corporate cash holdings pp. 79-90 Downloads
Adam J. Greiner
Managerial ability and real earnings management pp. 91-104 Downloads
Huang, Xuerong (Sharon) and Li Sun

Volume 38, issue C, 2017

The predictive ability of investment property fair value adjustments under IFRS and the role of accounting conservatism pp. 1-14 Downloads
Sati P. Bandyopadhyay, Changling Chen and Mindy Wolfe
Are fair value options created equal? A study of SFAS 159 and earnings volatility pp. 15-29 Downloads
Robert Couch, Nicole Thibodeau and Wei Wu
Fair value measurement and accounting restatements pp. 30-45 Downloads
Yi-Hung Lin, Steve Lin, James M. Fornaro and Hua-Wei Solomon Huang
Differences in responses to accounting-based and market-based benchmarks – Evidence from Nasdaq pp. 46-62 Downloads
Carol Ann Frost, Binod Guragai and Eric T. Rapley
Why mentoring does not always reduce turnover: The intervening roles of value congruence, organizational knowledge and supervisory satisfaction pp. 63-74 Downloads
Timothy J. Fogarty, Alan Reinstein, Rebekah A. Heath and David H. Sinason
Does auditor gender influence auditor liability? Exploring the impact of the crime congruency effect on jurors' perceptions of auditor negligence pp. 75-87 Downloads
Jillian Alderman
Analysts' experience and interpretation of discretionary accruals in predicting future earnings pp. 88-98 Downloads
Alfred Zhu Liu and Richard Schneible
Lattice allocations: A better way to do cost allocations pp. 99-105 Downloads
Kirke Bent and Dennis Caplan
Unanticipated effects of restricted stock on managers' risky investment decisions pp. 106-112 Downloads
Anna M. Rose, Jacob M. Rose, Ikseon Suh and Joseph C. Ugrin
Quality concerns over managers' quarterly earnings guidance pp. 113-125 Downloads
K.C. Lin
CEO managerial ability and the marginal value of cash pp. 126-135 Downloads
Huiqi Gan and Myung S. Park

Volume 37, issue C, 2017

An analysis of the relation between resilience and reduced audit quality within the role stress paradigm pp. 1-14 Downloads
Kenneth J. Smith and David J. Emerson
Auditor search periods as signals of engagement risk: Effects on auditor choice and audit pricing pp. 15-29 Downloads
Vivek Mande, Myungsoo Son and Hakjoon Song
Executive tournament incentives and audit fees pp. 30-45 Downloads
David B. Bryan and Terry W. Mason
Fair value accounting and corporate debt structure pp. 46-57 Downloads
Haiping Wang and Jing Zhang
Fair value accounting and analyst forecast accuracy pp. 58-70 Downloads
Douglas Ayres, Huang, Xuerong (Sharon) and Mark Myring
Refocusing through discontinued operations in response to acquisitions and diversification pp. 71-84 Downloads
Richard A. Lord and Yoshie Saito
The impact of self-deception and professional skepticism on perceptions of ethicality pp. 85-93 Downloads
Sobhesh Kumar Agarwalla, Naman Desai and Arindam Tripathy
Does diversity improve profits and shareholder returns? Evidence from top rated companies for diversity by DiversityInc pp. 94-102 Downloads
Greg Filbeck, Benjamin Foster, Dianna Preece and Xin Zhao
Impact of strategy on analyst information pp. 103-110 Downloads
Ozer Asdemir, Guy D Fernando, Richard A. Schneible and Arindam Tripathy
The influence of family firm dynamics on voluntary disclosures pp. 111-121 Downloads
Joanna Golden and Mark J. Kohlbeck
Does Enterprise risk management enhance operating performance? pp. 122-139 Downloads
Carolyn Callahan and Jared Soileau
Culture's consequence: The relationship between income-increasing earnings management and IAS/IFRS adoption across cultures pp. 140-151 Downloads
Joseph C. Ugrin, Terry W. Mason and Anna Emley

Volume 36, issue C, 2017

Leader-follower dynamics in ethical lapses in tax practice pp. 1-10 Downloads
Govind Iyer and Philip Reckers
Organized labor, audit quality, and internal control pp. 11-26 Downloads
David B. Bryan
Auditors and net transfers of Level 3 fair-valued financial instruments pp. 27-39 Downloads
Mark Kohlbeck, Thomas Smith and Adrian Valencia
Geographic distance and municipal internal control reporting pp. 40-49 Downloads
Dennis M. López and Kevin T. Rich
Corporate tax aggressiveness and the maturity structure of debt pp. 50-57 Downloads
Thomas R. Kubick and G. Brandon Lockhart
The effect of the US subprime crisis on Canadian banks pp. 58-74 Downloads
Satiprasad Bandyopadhyay, Ranjini Jha and Duane Kennedy
Economic consequences of SEC regulation pertaining to financial expert definition pp. 75-86 Downloads
Steve A. Garner, Paul D. Hutchison and Teresa L. Conover
Target ownership plans and earnings management pp. 87-101 Downloads
Kareen Brown, Changling Chen and Duane Kennedy

Volume 35, issue C, 2016

Are financial professionals ready for IFRS?: An exploratory study pp. 1-7 Downloads
James L. Bierstaker, Lori S. Kopp and Danielle R. Lombardi
Disclosure indexes and compliance with mandatory disclosure—The case of intangible assets in the Italian market pp. 8-25 Downloads
Alain Devalle, Fabio Rizzato and Donatella Busso
Does intellectual capital disclosure in analysts' reports vary by firm characteristics? pp. 26-38 Downloads
Subhash Abhayawansa and James Guthrie
R&D capitalization and audit fees: Evidence from China pp. 39-48 Downloads
Jia-Chi Cheng, Chia-Chi Lu and Nan-Ting Kuo
Changes in the value relevance of research and development expenses after IFRS adoption pp. 49-61 Downloads
James Jianxin Gong and Sophia I-Ling Wang
Theory and practice of the proposed conceptual framework: Evidence from the field pp. 62-74 Downloads
Kevin Ow Yong, Chu Yeong Lim and Pearl Tan
The impact of board quality and nomination committee on corporate bankruptcy pp. 75-81 Downloads
Kingsley Opoku Appiah and Amon Chizema
Board structure and the informativeness of risk disclosure: Evidence from MENA emerging markets pp. 82-97 Downloads
Néjia Moumen, Hakim Ben Othman and Khaled Hussainey
Beyond accounting and back: An empirical examination of the relative relevance of earnings and “other” information pp. 98-113 Downloads
Philipp D. Schaberl
Complementary relationship between female directors and financial literacy in deterring earnings management: The case of high-technology firms pp. 114-124 Downloads
Ester Chen and Ilanit Gavious
Financial reporting quality and outsourcing of accounting tasks: Evidence from small private firms pp. 125-134 Downloads
Henrik Höglund and Dennis Sundvik
Does the classification of intangibles matter? An equivalence testing pp. 135-142 Downloads
Indra Abeysekera
Empirical findings from the reconciliations in the first IFRS compliant reports prepared by Japanese-owned subsidiaries in Australia pp. 143-158 Downloads
Sachiko Sugiyama and Jesmin Islam
Managerial discretion and agency cost in Indian market pp. 159-169 Downloads
Chakkappanthodiyil Namitha and Santhakumar Shijin
Does management accounting mediate the relationship between cost system design and performance? pp. 170-176 Downloads
Ali Uyar and Cemil Kuzey
Asset liquidity and stock returns pp. 177-196 Downloads
Samuel Yau Man Ze-To
Cooperative social and environmental disclosure and financial performance of savings and credit cooperatives in Kenya pp. 197-206 Downloads
David Mutua Mathuva and Josephat Mboya Kiweu
Earnings management surrounding M&A: Role of economic development and investor protection pp. 207-215 Downloads
Mohammad A Karim, Sayan Sarkar and Shaorong Zhang
Advances in international accounting: A retrospective commentary pp. 216-220 Downloads
Robert K. Larson and J. Timothy Sale
Page updated 2018-06-23