Advances in accounting
2013 - 2025
Current editor(s): Dennis Caplan From Elsevier Bibliographic data for series maintained by Catherine Liu (). Access Statistics for this journal.
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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
Volume 58, issue C, 2022
- Value relevance of loan loss provision components and the choice of model specification

- Ashish Pandey and Kousik Guhathakurta
- Principles-based standards and conditional accounting conservatism

- Gopal V. Krishnan and Jing Zhang
- Firm life cycle and financial statement comparability

- Pallab Kumar Biswas, Ahsan Habib and Dinithi Ranasinghe
- Ownership type and earnings management in U.S. hospitals

- James N. Cannon, Melvin A. Lamboy-Ruiz and Olena V. Watanabe
- CEO power and discontinued operations

- Li Sun and Christopher J. Skousen
- Auditor interventions that reduce auditor liability judgments

- Valerie A. Chambers and Philip M.J. Reckers
- Client importance and unconditional conservatism in complex accounting estimates

- Kenneth W. Shaw and James D. Whitworth
Volume 57, issue C, 2022
- Textual fundamentals in earnings press releases

- Ken Li
- Auditor rotation, key audit matter disclosures, and financial reporting quality

- Hsiao-Lun Lin and Ai-Ru Yen
- Do investors value audit quality of complex estimates?

- Bingyi Chen
- Audit committee characteristics and compliance by Islamic banks with AAOIFI accounting standards

- Yosra Mnif and Marwa Tahari
- The effect of employee satisfaction on effective corporate tax planning: Evidence from Glassdoor

- John Li
- Does mandatory IFRS adoption affect large and small public firms' accounting quality differently? Evidence from Canada

- Gulraze Wakil and Karin A. Petruska
- The impact of CFO gender on corporate overinvestment

- Yin Liu, Pamela Neely and Khondkar Karim
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