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Advances in accounting

2013 - 2021

Current editor(s): Dennis Caplan

From Elsevier
Bibliographic data for series maintained by Nithya Sathishkumar ().

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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

Volume 46, issue C, 2019

Non-GAAP earnings disclosures around regulation G – The case of “implicit non-GAAP reporting” pp. - Downloads
Felix Thielemann and Tami Dinh
Agency costs of free cash flow and conditional conservatism pp. - Downloads
Joohyung Ha
Misclassification of audit-related fees as a measure of internal control quality pp. - Downloads
William Buslepp, Joseph Legoria, Regina Rosa and Dan Shaw
Audit partner independence and business affiliation: evidence from Taiwan pp. - Downloads
Yu-Shan Chang, Chia-Yu Chiang, Liu, Li-Lin (Sunny) and Xie, Xinmei (Lucy)
The role of organizational forms in nonprofit firms' real earnings management: Evidence from nonprofit hospitals in Taiwan pp. - Downloads
Yi-Chieh Wen, Pinghsun Huang, Hsiu-Chu Shen and Yan Zhang

Volume 45, issue C, 2019

Bright lines vs. blurred lines: When do critical audit matters influence investors' perceptions of management's reporting credibility? pp. - Downloads
Michael E. Ozlanski
Evaluating the effect of industry specialist duration on earnings management pp. - Downloads
Dennis M. Lopez and Jose Jay Vega
Factors that influence the perceived use of the internal audit function's work by executive management and audit committee pp. - Downloads
Marc Eulerich, Joleen Kremin and David A. Wood
Are CFO debt-like compensation incentives associated with financial reporting quality? pp. - Downloads
Mark Kohlbeck and Xin Luo
How does the type of equity compensation of audit committee affect audit fees? pp. - Downloads
Chelsea L. Schrader and Huey-Lian Sun
Accounting comparability, financial reporting quality, and the pricing of accruals pp. - Downloads
Anthony Chen and James Jianxin Gong

Volume 44, issue C, 2019

Leases on balance, a level playing field? pp. 3-9 Downloads
R.E.G.A. Ron van Kints and L.L. Louis Spoor
The value relevance of timely information: The case of comparable store sales growth pp. 10-21 Downloads
Philip Keejae Hong, Sam Lee, Patricia Mynatt and Ram Ramakrishnan
Unobservable transfer price exceeds marginal cost when the manager is evaluated using a balanced scorecard pp. 22-28 Downloads
Jumpei Hamamura
Hierarchy of earnings thresholds based on discretionary accruals pp. 29-48 Downloads
Abhijit Barua, Jung Hoon Kim and Sheng Yi
The effect of gender and firm identification on auditor pre-negotiation judgments pp. 49-57 Downloads
Joanne Jones, Carolyn MacTavish and Wendy Schultz
Cross-acceleration and the relationship between board independence and bond yield spreads pp. 58-67 Downloads
Anthony A. Meder, Steven T. Schwartz and Richard Young
Analyst rounding of EPS forecasts and stock recommendations pp. 68-80 Downloads
Henri Akono, Khondkar Karim and Emeka Nwaeze
Derivative accounting and financial reporting quality: A review of the literature pp. 81-94 Downloads
Stephanie A. Hairston and Marcus R. Brooks
Are long-tenured CEOs rent seekers? Analysis of cash compensation and post disposal performance pp. 95-107 Downloads
Yoshie Saito
The association between fair value measurements and banks' discretionary accounting choices11I thank Roger Graham (editor) and two anonymous reviewers for the suggestions and guidance that substantially improved the article. I thank Randy Elder, Susan Albring, Craig Nichols, Lihong Liang, Shawn Huang, Milena Petrova, David Harris, Joseph Comprix, Matt Hart, reviewers and participants at the American Accounting Association Annual meeting, the FARS Midyear Meeting and the Accounting and Finance workshop at University of Massachusetts Boston for their helpful comments. I gratefully acknowledge the financial support from the Martin J. Whitman School of Management at Syracuse University and the College of Management at University of Massachusetts Boston. I have no other relevant or material financial interests related to the research described in this paper. The usual disclaimer applies pp. 108-120 Downloads
Xiaolu Xu
Auditor objectivity as a function of auditor negotiation self-efficacy beliefs pp. 121-131 Downloads
Jan Svanberg, Peter Öhman and Presha E. Neidermeyer
Types of nonaudit service fees and earnings response coefficients in the post-sarbanes-oxley era pp. 132-147 Downloads
Anthony Chen, Hong Duong and Anh Ngo
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