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

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