Economics at your fingertips  

Advances in accounting

2013 - 2018

Current editor(s): R. Graham

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

Access Statistics for this journal.
Track citations for all items by RSS feed
Is something missing from the series or not right? See the RePEc data check for the archive and series.

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
Jiménez-Angueira, Carlos E.
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 Simga-Mugan, Can
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
Page updated 2019-02-09