Advances in accounting

2013 - 2024

Current editor(s): Dennis Caplan

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

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 66, issue C, 2024

Conditional conservatism in GAAP earnings and the implications for the disclosure of non-GAAP earnings

Brandon D. Ater, Emre Kilic and Christian K. Sobngwi

The concerns of linking IRS tax disclosures to financial statements on analysts' effective tax rate forecasts

Russell Barber, Dana Hollie and Norman Massel

Differential responses to tax regulation: The case of Schedule UTP

David Tree, Dilin Wang and Peter J. Frischmann

Financial reporting consequences of CEOs' early-life exposure to disasters and violent crime

Joanna Golden and Mark Kohlbeck

Independent analyst research: Does it matter who pays?

William L. Buslepp, Ryan J. Casey and G. Ryan Huston

Do competitive markets encourage tax aggressiveness?

Carolyn M. Callahan, James M. Plečnik and Jiwoo Ryou

Volume 65, issue C, 2024

Generalist CEOs and the readability of the 10-K report

Rachana Kalelkar, Hongkang Xu, Duong Nguyen and Zheng Chen

Managerial ability and cost of equity capital

Soomi Jang, Heeick Choi and Hyungtae Kim

The association between ethical leadership and environmental activity management: The mediating role of employee environmental empowerment

Sophia Su, Kevin Baird and Thanh Phan

The licensing and certification roles of the CPA license in the gig economy

Nicholas Krupa

Does external auditor coordination influence internal auditor effort?

Porschia Nkansa

The BP oil spill and income classification shifting of oil and gas companies

Michael Lacina, Shanshan Pan and Steve Garner

Financial reporting timeliness and its determinants in UK charities

Arung Gihna Mayapada, Pallab Kumar Biswas and Helen Roberts

Debt covenant violations and corporate cost management

Yuqi Gu and Bo Ouyang

Volume 64, issue C, 2024

Impact of audit committee social capital on the adoption of COSO 2013

Nusrat Farah, Md Shariful Islam, Amanuel Tadesse and William McCumber

Tone of narrative disclosures and earnings management: UK evidence

Tamer Elshandidy and Hany Kamel

Clients' strategic change and auditor behavior: Evidence from audit adjustments and audit fees

Bin Wu, Anqi Li and Wen Zhang

Detecting accounting fraud in family firms: Evidence from machine learning approaches

Md Jahidur Rahman and Hongtao Zhu

Does Islamic religiosity influence professional accountants' judgments? Evidence from global convergence of IFRS

A.F.M. Mainul Ahsan, Sudipta Bose and Muhammad Jahangir Ali

The effect of audit committee financial expertise on earnings management tactics in the post-SOX era

Hui Xia, Shu Lin, Shuo Li and Indranil Bardhan

Do analysts provide information about other comprehensive income in book value forecasts for financial firms?

Dirk Black and Thaddeus Neururer

Financial analysts' information discovery: A study of manager-analyst interactions in conference calls

Chuong Do

Privileged information access, analyst consensus building, and stock return volatility: Evidence from the JOBS Act

Shunyao Jin, Michael D. Kimbrough and Isabel Yanyan Wang

Managerial accounting practices, HR metrics, and firm performance

Rene Arseneault and Jacqueline Gagnon

The interactive effects of performance evaluation leniency and performance measurement precision on employee effort and performance

Yelin Li, Bernhard E. Reichert and Alex Woods

Volume 63, issue C, 2023

The effects of time pressure on audit fees

Kristyn Calabrese

The role of adverse outcomes in municipal debt costs

Christopher T. Edmonds, Ryan D. Leece, Beth Y. Vermeer and Thomas E. Vermeer

The impact of online tax community advice on individual taxpayer decision making

Gregory Stone, Stephanie Walton and Zhang, Yibo (James)

Do social networks improve the chance of obtaining challenging assignments? Evidence from Black accounting professionals

R. Mithu Dey and Lucy Lim

Local competition and auditors' provision of non-audit services

Nam Ho

The governance role of lender monitoring: Evidence from Borrowers' tax planning

Fuzhao Zhou, Pei Shao, Feixue Xie and Jianning Huang

Volume 62, issue C, 2023

Gold and tax capitalization: A natural experiment

Steven Smith and Ron Singleton

Is there a dark side of competition? Product market competition and auditor-client contracting

Li, Tianpei (Constance) and Stephanie Walton

The effect of client gender and negotiation style on auditors' proposed audit adjustments

Jennifer Hamrick, Jennifer Schafer and Todd DeZoort

Clawback policy enforcement: To disclose or not to disclose

Yunshil Cha, Susan Gill and Bernard Wong-On-Wing

The relationship between R&D intensity, conservatism, and management earnings forecast issuance

Yezen Kannan, Ashraf Khallaf, Kimberly Gleason and Ibrahim Bostan

Volume 61, issue C, 2023

The role of founder decision rights and operating and disclosure mechanisms in firm value creation

Wei Hsu, Yvonne Lee, Nandu J. Nagarajan and Bin Srinidhi

Corporate giving and the case of tax avoidance

Qianhua Ling and Linxiao Liu

Cost stickiness and bank loan contracting

Jeong-Bon Kim and Jie Zhou

Work-life balance in public accounting: An experimental inquiry into supervisor support for subordinate career progression

Mary Sasmaz and Timothy J. Fogarty

CEO discretionary power, unconstrained stock ownership, and stock trading: Theory and evidence

Duanping Hong

Volume 60, issue C, 2023

Consequences of state-level regulations in accounting, finance, and corporate governance: A review

Ahmed Al-Hadi and Ahsan Habib

When it pays to be a friend: Investigating nonprofessional investors' judgments toward CSR companies following an accounting restatement

Erik S. Boyle, Natalia Mintchik and Rick C. Warne

Aggregate earnings and market expectations in United States presidential election prediction markets

Taylor Wiesen

Corporate culture and financial statement comparability

Mansoor Afzali

Costs and benefits of auditors' disclosure of critical audit matters: Initial evidence from the United States

Valerie Li and Yan Luo

Accruals and firm life cycle: Improving regulatory earnings management detection

Andrew Almand, Brett Cantrell and Victoria Dickinson

Volume 59, issue C, 2022

Market response to stock exchange listing deficiency notices: Evidence from Nasdaq

Binod Guragai

Are voluntary internal control weakness disclosures in initial public offerings associated with managerial ability and subsequent financial reporting quality?

Tiffany J. Westfall and Mark Myring

Suppliers' relationship-specific investments and customers' management forecasts

Kai Chen

Accounting estimation intensity, analyst following, and earnings forecast properties

Jeff P. Boone, Inder K. Khurana and K.K. Raman

Do stock options and stock awards provide managers different incentives for corporate disclosure?

Emrah Ekici and Marina Y. Ruseva

The heterogeneous impact of industry concentration on analyst performance

Lan Thi Mai Nguyen, Chee Seng Cheong and Ralf Zurbruegg