Advances in accounting

2013 - 2025

Current editor(s): Dennis Caplan

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

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Volume 69, issue C, 2025

Do shareholders vote against executive compensation when pay is misaligned with performance?

James Jianxin Gong, Nian Lim Lee and Sophia I. Wang

Pre-restatement executive turnovers and investor reactions

Zhen Zhang, Brent Lao and Jin Dong Park

Increasing attention to disconfirming information in the audit environment when time pressure promotes confirmation of client assertions

Mary P. Durkin and Jacob M. Rose

Discussion of “increasing attention to disconfirming information in the audit environment when time pressure promotes confirmation of client assertions”

Lei Gao

Stock option expense recognition and the cost of equity

Zining Li, James M. Plečnik, Wendy Wilson and Suning Zhang

The impact of semi-annual audits on audit fees and financial reporting quality: Evidence from Taiwan-registered foreign firms

Hui-Yu Hsiao, Wu-Po Liu and Tian Tian

Earnings versus cash flows in equity valuation: Evidence from the COVID-19 crisis

Jeong-Bon Kim, Junwoo Kim and Jay Junghun Lee

How does managerial entrenchment relate to Financial statement comparability?

David Folsom, Rebeca Pérez and Qifeng Wu

The impact of buy-side analyst social network relationships on recommendations, price discovery, and employment outcomes

Steven Crawford, Wesley Gray, Bryan Johnson and Richard A. Price

Whatever it takes: Evidence on the trade-off between employee safety violations and product recalls

Farzana Afrin and Megan Grady

Climate news and accounting comparability

Justin Chircop, Nhat Q. Nguyen and Tri T. Nguyen

Bridging IT auditors and AI auditing: Understanding pathways to effective IT audits of AI-driven processes

Yueqi Li and Sanjay Goel

The switch from IFRS to local GAAP: Evidence from UK private firms

Yu-Lin Hsu, Ya-Chih Yang and Manish Rajkumar Arora

Does the presence of GC in the top management team affect debt financing choices?

Md Safayat Hossain and Mahmud Rahman

Audit committee composition and effectiveness: The role of odd-numbered committees

Lele Chen, Rachana Kalelkar and Qiao Xu

The use of non-financial performance measures in CEO compensation contracts and pricing of audit engagements: Evidence from the amendment to PCAOB AS 2110

Kyungeun Karry Kwon and Myung Seok Park

Concerted efforts: The role of component auditors in multinational group audit in China

Yan Sun, Suyi Liu and Justin Yiqiang Jin

Customer political sentiment and supplier relationship-specific investments

Pin-Ju Chen, Lili Jiu and Po-Hsiang Yu

Do investors see the darkness in narcissism?

Anis Triki and Gilberto Marquez-Illescas

Green investors and corporate carbon disclosure

Yiyun Ge and Yi Zhang

The relationship between SEC comment letters and subsequent auditor dismissal

Jane Baldwin, Alan Blankley, David Hurtt and Jason MacGregor

Volume 68, issue C, 2025

Using accounting information to identify corporate acquisition motives: Implications on post-acquisition performance

Bingyi Chen, Ariel Markelevich and Irene Guannan Wang

How does the CEO horizon problem affect the cost of bank loans?

Yangmei Wang and Guo, Savannah (Yuanyuan)

Persistent firm-level political risk and asymmetric cost adjustments

Masako Darrough, Mahmud Hossain, Anand Jha and Santanu Mitra

The effect of ASC 606 adoption on value relevance of revenues: Early evidence

Amanda Badger, Siqi Li, Hyungshin Park and Sang Hyun Park

Managerial ability, audit quality, and audit report lag

Yang Li, Sheng Liu and Yaou Zhou

The effects of performance-based profit-sharing schemes and client pressure on auditors' pre-negotiation judgments

Abhijit Das, Vincent K. Chong, Stijn Masschelein, Isabel Z. Wang and David R. Woodliff

Climate risk and asymmetric cost behavior

Kareen Brown, Sohyung Kim, Cheol Lee and Parunchana Pacharn

Discussion of using accounting information to identify corporate acquisition motives: Implications on post-acquisition performance

Willie D. Reddic and Joshua C. Racca

The interactive effects of strategy communication and report integration on investors' reactions to corporate social responsibility measures

Lei Wang and Lei Dong

Employee education and corporate tax outcomes: Evidence from firm-level reporting

Hanzhong Shi, Kaishu Wu and Kerui Zhai

Accrual accounting and access to external funds: Evidence from small businesses

Philip Keejae Hong, Kyonghee Kim, Sukesh Patro and Kyunghwa Yu

The impact of IFRS 16 on lessees' financial information: A single-industry study

Ana Isabel Lopes and Daniela Penela

The impact of profitability pressure and capital market valuation on tax haven engagement

Linda H. Chen, George J. Jiang, Weiwei Wang and Joseph H. Zhang

Executive age, executive gender and financial statement comparability

Shadi Farshadfar, Laleh Samarbakhsh and Ismat Jahan

Balance sheet strength in the oil and gas industry: Saving for a rainy day or making hay while the sun shines

Mark Anderson, Yan Ma and Han-Up Park

Private lenders and borrowers' internal control-related private information

Md Mahmudul Hasan

Climate related disclosures and investor behaviour: An Australian study

Samindi Ishara Hewa, Rajni Mala, Jinhua Chen and John Dumay

Social capital and firm voluntary disclosure

William M. Cready and Yaqin Hu

Does high audit quality mitigate a client firm's reliance on trade credit financing?

Mohammad Hendijani Zadeh

Principle-based accounting standards and earnings management in private hotel firms: The impact on government subsidies

Panagiotis E. Dimitropoulos

An empirical analysis of non-GAAP measures for high-litigation-risk industries

Baizhou Chen, Robert Houmes and Daphne Wang

Discussion of “balance sheet strength in the oil and gas industry: Saving for a rainy day or making hay while the sun shines”

James N. Cannon

Islamic worldview, social consciousness, and socially responsible investment

Ahmad Usman Shahid, Chris Patel and Peipei Pan

Access to finance and cost stickiness: Evidence from anti-recharacterization laws

Tongxia Li, Chun Lu and Lei Xu

Climate policy uncertainty and analyst forecast quality for greenhouse gas-intensive firms

K.C. Lin and Xiaobo Dong

Auditing trade credit risk: Evidence from BAPCPA and COVID-19

Stephanie Walton and Yiyang Zhang

Auditor professional skepticism and deferred tax asset valuation allowance

Xiao Song and Yuan, Ming (Mike)

Volume 67, issue C, 2024

Auditor's financial stress: An inconspicuous determinant of audit outcomes

Robert Felix and Amanda L. Wilford

The effect of corporate reputation on accounting conservatism

Kourosh Amirkhani, Jenny Brown and Jeffrey Gramlich

CEO political ideology and asymmetric cost behavior

Adam Esplin, Yun Ke, Kari Joseph Olsen and Jiwoo Seo

The interaction between incentive and opportunity in corporate tax planning: Evidence from financially constrained firms

Kaishu Wu

Discussion of “The interaction between incentive and opportunity in corporate tax planning: Evidence from financially constrained firms”

Stacie O. Kelley

Firm life cycle and accrual quality

Jose Elias Almeida and Devendra Kale

Do socially responsible firms demonstrate a preference for using classification shifting to manage earnings?

Curtis Farnsel and Kelly Ha

Non-IFRS earnings information in financial highlights of annual reports

Tami Dinh, Helen Kang and Chang Zhao

Firm location and tax avoidance: Urban versus non-urban firms

Erik Devos, Yun Ke, Kenneth Snead and Fuzhao Zhou

Universal demand laws and stakeholders: Evidence from the auditor's perspective

Alona Bilokha, Joon Ho Kong and Joseph A. Micale