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Advances in accounting

2013 - 2020

Current editor(s): Dennis Caplan

From Elsevier
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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

Volume 43, issue C, 2018

Moving toward a principle-based approach to U.S. accounting standard setting: A demand for procedural justice and accounting reform pp. 1-13 Downloads
Wendy J. Bailey and Kimberly M. Sawers
The relation between audit fee cuts during the global financial crisis and earnings quality and audit quality pp. 14-31 Downloads
Long Chen, Gopal V. Krishnan and Wei Yu
Corporate social responsibility engagement of financially distressed firms and their bankruptcy likelihood pp. 32-45 Downloads
K.C. Lin and Xiaobo Dong
Earnings management strategies to maintain a string of meeting or beating analyst expectations pp. 46-55 Downloads
Yiyang Zhang, Johan Perols, Dahlia Robinson and Thomas Smith
The adoption of voluntary clawback provisions and the broader commitment hypothesis pp. 60-69 Downloads
Henry Kimani Mburu and Alex P. Tang
Executive age and the readability of financial reports pp. 70-81 Downloads
Qiao Xu, Guy D. Fernando and Kinsun Tam

Volume 42, issue C, 2018

The effect of tax audit outcomes on the reporting and valuation of unrecognized tax benefits pp. 1-11 Downloads
James D. Brushwood, Derek M. Johnston and Stephen J. Lusch
The relationship of advocacy and mentorship with female accountants' career success pp. 12-21 Downloads
Louise Single, Stephen Donald and Elizabeth Almer
What information matters to investors at different stages of a firm's life cycle? pp. 22-33 Downloads
Victoria Dickinson, Haimanot Kassa and Philipp D. Schaberl
Price momentum and the premium for meeting or beating analysts' forecasts of earnings pp. 34-47 Downloads
Christopher T. Edmonds, Jennifer E. Edmonds, Richard Fu and David S. Jenkins
Management earnings forecasts, managerial incentives, and risk-taking pp. 48-69 Downloads
Susan M. Albring and Xiaolu Xu
Book-tax differences and costs of private debt pp. 70-82 Downloads
Jared A. Moore and Li Xu
How will the new lease accounting standard affect the relevance of lease asset accounting? pp. 83-95 Downloads
Roger C. Graham and K.C. Lin
Advanced placement and CPA exam performance: Implications for recruitment of quality students into college accounting programs pp. 96-109 Downloads
Joseph C. Ugrin and Darla D. Honn
Analyzing pedagogical approaches used in second auditing courses pp. 110-124 Downloads
Alan Reinstein, Natalie Tatiana Churyk and Stefanie L. Tate
Who benefits from share contracts? pp. 125-135 Downloads
Kristian G. Mortenson and Terence J. Pitre

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
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