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Advances in accounting

2013 - 2023

Current editor(s): Dennis Caplan

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

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Volume 61, issue C, 2023

The role of founder decision rights and operating and disclosure mechanisms in firm value creation Downloads
Wei Hsu, Yvonne Lee, Nandu J. Nagarajan and Bin Srinidhi
Corporate giving and the case of tax avoidance Downloads
Qianhua Ling and Linxiao Liu
Cost stickiness and bank loan contracting Downloads
Jeong-Bon Kim and Jie Zhou
Work-life balance in public accounting: An experimental inquiry into supervisor support for subordinate career progression Downloads
Mary Sasmaz and Timothy J. Fogarty
CEO discretionary power, unconstrained stock ownership, and stock trading: Theory and evidence Downloads
Duanping Hong

Volume 60, issue C, 2023

Consequences of state-level regulations in accounting, finance, and corporate governance: A review Downloads
Ahmed Al-Hadi and Ahsan Habib
When it pays to be a friend: Investigating nonprofessional investors' judgments toward CSR companies following an accounting restatement Downloads
Erik S. Boyle, Natalia Mintchik and Rick C. Warne
Aggregate earnings and market expectations in United States presidential election prediction markets Downloads
Taylor Wiesen
Corporate culture and financial statement comparability Downloads
Mansoor Afzali
Costs and benefits of auditors' disclosure of critical audit matters: Initial evidence from the United States Downloads
Valerie Li and Yan Luo
Accruals and firm life cycle: Improving regulatory earnings management detection Downloads
Andrew Almand, Brett Cantrell and Victoria Dickinson

Volume 59, issue C, 2022

Market response to stock exchange listing deficiency notices: Evidence from Nasdaq Downloads
Binod Guragai
Are voluntary internal control weakness disclosures in initial public offerings associated with managerial ability and subsequent financial reporting quality? Downloads
Tiffany J. Westfall and Mark Myring
Suppliers' relationship-specific investments and customers' management forecasts Downloads
Kai Chen
Accounting estimation intensity, analyst following, and earnings forecast properties Downloads
Jeff P. Boone, Inder K. Khurana and K.K. Raman
Do stock options and stock awards provide managers different incentives for corporate disclosure? Downloads
Emrah Ekici and Marina Y. Ruseva
The heterogeneous impact of industry concentration on analyst performance Downloads
Lan Thi Mai Nguyen, Chee Seng Cheong and Ralf Zurbruegg

Volume 58, issue C, 2022

Value relevance of loan loss provision components and the choice of model specification Downloads
Ashish Pandey and Kousik Guhathakurta
Principles-based standards and conditional accounting conservatism Downloads
Gopal V. Krishnan and Jing Zhang
Firm life cycle and financial statement comparability Downloads
Pallab Kumar Biswas, Ahsan Habib and Dinithi Ranasinghe
Ownership type and earnings management in U.S. hospitals Downloads
James N. Cannon, Melvin A. Lamboy-Ruiz and Olena V. Watanabe
CEO power and discontinued operations Downloads
Li Sun and Christopher J. Skousen
Auditor interventions that reduce auditor liability judgments Downloads
Valerie A. Chambers and Philip M.J. Reckers
Client importance and unconditional conservatism in complex accounting estimates Downloads
Kenneth W. Shaw and James D. Whitworth

Volume 57, issue C, 2022

Textual fundamentals in earnings press releases Downloads
Ken Li
Auditor rotation, key audit matter disclosures, and financial reporting quality Downloads
Hsiao-Lun Lin and Ai-Ru Yen
Do investors value audit quality of complex estimates? Downloads
Bingyi Chen
Audit committee characteristics and compliance by Islamic banks with AAOIFI accounting standards Downloads
Yosra Mnif and Marwa Tahari
The effect of employee satisfaction on effective corporate tax planning: Evidence from Glassdoor Downloads
John Li
Does mandatory IFRS adoption affect large and small public firms' accounting quality differently? Evidence from Canada Downloads
Gulraze Wakil and Karin A. Petruska
The impact of CFO gender on corporate overinvestment Downloads
Yin Liu, Pamela Neely and Khondkar Karim

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 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
Page updated 2023-06-08