Advances in accounting

2013 - 2025

Current editor(s): Dennis Caplan

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

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Investment property: Fair value or cost model? Recent evidence from the application of IAS 40 in Europe: Maria Elena Olante and Ugo Lassini
Corporate life cycle, family firms, and earnings management: Evidence from Taiwan: Xinmei Xie, Yu-Shan Chang and Min-Jeng Shiue
The relevance of GAAP vs. non-GAAP net assets to creditors: An examination of the credit default swap market: Kelsey R. Brasel, Mary S. Hill and Gary K. Taylor
Effects of ASU 2016-13 and COVID-19 on banks' loan loss allowances: Allison K. Beck and Paul J. Beck
Indirect effects of regulatory change: Evidence from the acceleration of the 10-K filing deadline: Bei Dong, Jonathan Nash and Le Xu
Managerial replacement strategies and severance pay: Kareen Brown, Parunchana Pacharn and Evelyn Patterson

Audit quality effects of the PCAOB's 2006 tax service restrictions: Matthew Notbohm and Adrian Valencia
Military directors, governance and firm behavior: Chen Cai, Iftekhar Hasan, Yinjie Shen and Shuai Wang
Is assurance on risk management systems relevant for bankers’ decisions?: Reiner Quick and Kevin Gauch
Do auditors react to real earnings management?: Angel Arturo Pacheco-Paredes and Clark M. Wheatley
Real earnings management and the properties of analysts' forecasts: Lisa A. Eiler, Joshua J. Filzen, Mark Jackson and Isho Tama-Sweet
The relation between non-GAAP earnings and accounting restatements: Evidence after regulation G: Shin-Rong Shiah-Hou

He wouldn't, but I would: The effects of pronoun-induced language vividness in whistleblowing policies: Alisa G. Brink, C. Kevin Eller and Lei Gao
The foreign corrupt practices act: How investors respond when violation severity and corresponding penalty (mis)match: Wioleta Olczak
Income smoothing and audit fees: Hsihui Chang, L.C. Jennifer Ho, Zenghui Liu and Bo Ouyang
Effects of managerial overconfidence and ability on going-concern decisions and auditor turnover: Kim, Mindy (Hyo Jung)

Nonprofit classification decisions in response to threshold-based charity care incentives: Melvin A. Lamboy-Ruiz, Donald Lien and Pamela C. Smith
Does order backlog matter for financial reporting quality? Evidence from revenue restatements: Russell Barber and Dana Hollie
The impact of costly regulation on R&D investment levels and productivity: Anna M. Cianci, Amanda M. Convery, Mark E. Evans, Linda Hughen and Edward M. Werner
Noteworthy diversity efforts and financial performance: Evidence from DiversityInc's top 50: Benjamin P. Foster, Andrew Manikas, Dianna Preece and James R. Kroes
The impact of toxic chemical releases and their management on financial performance: Li Li Eng, Mahelet Fikru and Thanyaluk Vichitsarawong
Accounting for inventory costs and real earnings management behavior: Fernando Caio Galdi and E. Scott Johnson
Internal control effectiveness, textual risk disclosure, and their usefulness: U.S. evidence: Mohamed Elsayed and Tamer Elshandidy

Is academic performance a zero-sum game? Exploring the nexus between research and education outcomes of U.S. accounting programs: Timothy J. Fogarty, Alan Reinstein and Mary B. Sasmaz
A horse race of models and estimation methods for predicting bankruptcy: Nawaf Almaskati, Ron Bird, Danny Yeung and Yue Lu
Short selling threat and real activity manipulation: Evidence from a natural experiment: Chen, Huimin (Amy) and Qiang Wu
Does firm visibility matter to debtholders? Evidence from credit ratings: Yamin Hao and Shuo Li
The effect of suppliers' corporate social responsibility concerns on customers' stock price crash risk: Chen, Huimin (Amy), Khondkar Karim and Anqi Tao

Earnings volatility and audit report lag: David B. Bryan and Terry W. Mason
Analysts versus time-series forecasts of quarterly earnings: A maintained hypothesis revisited: Donald P. Pagach and Richard S. Warr
Has the new world order taught the big four to manage client portfolio risk? Examining extreme loss occurrences before and after Sarbanes Oxley: R. Drew Sellers, Timothy J. Fogarty and Jadallah Jadallah
Does corporate social responsibility affect auditor-client contracting? Evidence from auditor selection and audit fees: Shuili Du, Xiaolu Xu and Kun Yu
Accounting conservatism and corporate social responsibility: Jun Guo, Pinghsun Huang and Yan Zhang

Audit quality indicators: Perspectives from Non-Big Four audit firms and small company audit committees: M. Kathleen Harris and L. Tyler Williams
Information environment – An exploration and clarification of the concept based on prior literature: Karin Jonnergård, Christopher von Koch and Ola Nilsson
Strategy, accountants’ activities and new product development performance: Chia-Ling Lee and Wen-Ying Wang
Drivers of juror's malpractice assessments in auditor litigation involving offshoring and overtime: Generation and a management Mindset: Valerie A. Chambers, Philip M.J. Reckers and Alan Reinstein

Peer R&D disclosure and corporate innovation: Evidence from American depositary receipt firms: Elizabeth A. Gordon, Hsiao-Tang Hsu and Huichi Huang
Financial statement presentation of discontinued operations: Determinants and consequences: Binod Guragai, Weerapat Attachot and S. Drew Peabody
Government contracts and trade credit: Hongkang Xu and Mai Dao
The effect of principles-based standards on financial statement comparability: The case of SFAS-142: Anthony Chen, Gong, James (Jianxin) and Lu, Richard (Hung-Yuan)
Female leadership in corporate social responsibility reporting: Effects on writing, readability and future social performance: Maretno A. Harjoto, Indrarini Laksmana and W. Eric Lee

A survey of models for determining optimal audit strategies: Leif Appelgren
Do bank managers use securitization gains to smooth earnings in the post- FAS 166/167 period?: Michael J. Lacina, Shihong Li and Lin Yi
A path analysis investigation of the relationships between CEO pay ratios and firm performance mediated by employee satisfaction: May Xiaoyan Bao, Xiaoyan Cheng and David Smith

Audits of the largest clients by industry: K. Raghunandan, Dasaratha V. Rama and William N. Riccardi
Effects of auditor-provided tax services on book-tax differences and on investors' mispricing of book-tax differences: Bing Luo
Trust and firm performance: A bi-directional study: Qiao Xu, Guy D. Fernando and Kinsun Tam
Sales order backlog and corporate social responsibility: Li Sun, Brian Walkup and Kean Wu
Accrual anomaly and mandatory adoption of IFRS: Evidence from Germany: Jung Hoon Kim and Steve Lin