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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 64, issue C, 2024

Impact of audit committee social capital on the adoption of COSO 2013 Downloads
Nusrat Farah, Md Shariful Islam, Amanuel Tadesse and William McCumber
Tone of narrative disclosures and earnings management: UK evidence Downloads
Tamer Elshandidy and Hany Kamel
Clients' strategic change and auditor behavior: Evidence from audit adjustments and audit fees Downloads
Bin Wu, Anqi Li and Wen Zhang
Detecting accounting fraud in family firms: Evidence from machine learning approaches Downloads
Md Jahidur Rahman and Hongtao Zhu
Does Islamic religiosity influence professional accountants' judgments? Evidence from global convergence of IFRS Downloads
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 Downloads
Hui Xia, Shu Lin, Shuo Li and Indranil Bardhan
Do analysts provide information about other comprehensive income in book value forecasts for financial firms? Downloads
Dirk Black and Thaddeus Neururer
Financial analysts' information discovery: A study of manager-analyst interactions in conference calls Downloads
Chuong Do
Privileged information access, analyst consensus building, and stock return volatility: Evidence from the JOBS Act Downloads
Shunyao Jin, Michael D. Kimbrough and Isabel Yanyan Wang
Managerial accounting practices, HR metrics, and firm performance Downloads
Rene Arseneault and Jacqueline Gagnon
The interactive effects of performance evaluation leniency and performance measurement precision on employee effort and performance Downloads
Yelin Li, Bernhard E. Reichert and Alex Woods

Volume 63, issue C, 2023

The effects of time pressure on audit fees Downloads
Kristyn Calabrese
The role of adverse outcomes in municipal debt costs Downloads
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 Downloads
Gregory Stone, Stephanie Walton and Zhang, Yibo (James)
Do social networks improve the chance of obtaining challenging assignments? Evidence from Black accounting professionals Downloads
R. Mithu Dey and Lucy Lim
Local competition and auditors' provision of non-audit services Downloads
Nam Ho
The governance role of lender monitoring: Evidence from Borrowers' tax planning Downloads
Fuzhao Zhou, Pei Shao, Feixue Xie and Jianning Huang

Volume 62, issue C, 2023

Gold and tax capitalization: A natural experiment Downloads
Steven Smith and Ron Singleton
Is there a dark side of competition? Product market competition and auditor-client contracting Downloads
Li, Tianpei (Constance) and Stephanie Walton
The effect of client gender and negotiation style on auditors' proposed audit adjustments Downloads
Jennifer Hamrick, Jennifer Schafer and Todd DeZoort
Clawback policy enforcement: To disclose or not to disclose Downloads
Yunshil Cha, Susan Gill and Bernard Wong-On-Wing
The relationship between R&D intensity, conservatism, and management earnings forecast issuance Downloads
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 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
Page updated 2025-07-08