Advances in accounting

2013 - 2024

Current editor(s): Dennis Caplan

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

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 49, issue C, 2020

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

Volume 48, issue C, 2020

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

Volume 47, issue C, 2019

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

Volume 46, issue C, 2019

Non-GAAP earnings disclosures around regulation G – The case of “implicit non-GAAP reporting” pp. -

Felix Thielemann and Tami Dinh

Agency costs of free cash flow and conditional conservatism pp. -

Joohyung Ha

Misclassification of audit-related fees as a measure of internal control quality pp. -

William Buslepp, Joseph Legoria, Regina Rosa and Dan Shaw

Audit partner independence and business affiliation: evidence from Taiwan pp. -

Yu-Shan Chang, Chia-Yu Chiang, Liu, Li-Lin (Sunny) and Xie, Xinmei (Lucy)

The role of organizational forms in nonprofit firms' real earnings management: Evidence from nonprofit hospitals in Taiwan pp. -

Yi-Chieh Wen, Pinghsun Huang, Hsiu-Chu Shen and Yan Zhang

Volume 45, issue C, 2019

Bright lines vs. blurred lines: When do critical audit matters influence investors' perceptions of management's reporting credibility? pp. -

Michael E. Ozlanski

Evaluating the effect of industry specialist duration on earnings management pp. -

Dennis M. Lopez and Jose Jay Vega

Factors that influence the perceived use of the internal audit function's work by executive management and audit committee pp. -

Marc Eulerich, Joleen Kremin and David A. Wood

Are CFO debt-like compensation incentives associated with financial reporting quality? pp. -

Mark Kohlbeck and Xin Luo

How does the type of equity compensation of audit committee affect audit fees? pp. -

Chelsea L. Schrader and Huey-Lian Sun

Accounting comparability, financial reporting quality, and the pricing of accruals pp. -

Anthony Chen and James Jianxin Gong

Volume 44, issue C, 2019

Leases on balance, a level playing field? pp. 3-9

R.E.G.A. Ron van Kints and L.L. Louis Spoor

The value relevance of timely information: The case of comparable store sales growth pp. 10-21

Philip Keejae Hong, Sam Lee, Patricia Mynatt and Ram Ramakrishnan

Unobservable transfer price exceeds marginal cost when the manager is evaluated using a balanced scorecard pp. 22-28

Jumpei Hamamura

Hierarchy of earnings thresholds based on discretionary accruals pp. 29-48

Abhijit Barua, Jung Hoon Kim and Sheng Yi

The effect of gender and firm identification on auditor pre-negotiation judgments pp. 49-57

Joanne Jones, Carolyn MacTavish and Wendy Schultz

Cross-acceleration and the relationship between board independence and bond yield spreads pp. 58-67

Anthony A. Meder, Steven T. Schwartz and Richard Young

Analyst rounding of EPS forecasts and stock recommendations pp. 68-80

Henri Akono, Khondkar Karim and Emeka Nwaeze

Derivative accounting and financial reporting quality: A review of the literature pp. 81-94

Stephanie A. Hairston and Marcus R. Brooks

Are long-tenured CEOs rent seekers? Analysis of cash compensation and post disposal performance pp. 95-107

Yoshie Saito

The association between fair value measurements and banks' discretionary accounting choices11I thank Roger Graham (editor) and two anonymous reviewers for the suggestions and guidance that substantially improved the article. I thank Randy Elder, Susan Albring, Craig Nichols, Lihong Liang, Shawn Huang, Milena Petrova, David Harris, Joseph Comprix, Matt Hart, reviewers and participants at the American Accounting Association Annual meeting, the FARS Midyear Meeting and the Accounting and Finance workshop at University of Massachusetts Boston for their helpful comments. I gratefully acknowledge the financial support from the Martin J. Whitman School of Management at Syracuse University and the College of Management at University of Massachusetts Boston. I have no other relevant or material financial interests related to the research described in this paper. The usual disclaimer applies pp. 108-120

Xiaolu Xu

Auditor objectivity as a function of auditor negotiation self-efficacy beliefs pp. 121-131

Jan Svanberg, Peter Öhman and Presha E. Neidermeyer

Types of nonaudit service fees and earnings response coefficients in the post-sarbanes-oxley era pp. 132-147

Anthony Chen, Hong Duong and Anh Ngo

Volume 43, issue C, 2018

Moving toward a principle-based approach to U.S. accounting standard setting: A demand for procedural justice and accounting reform pp. 1-13

Wendy J. Bailey and Kimberly M. Sawers

The relation between audit fee cuts during the global financial crisis and earnings quality and audit quality pp. 14-31

Long Chen, Gopal V. Krishnan and Wei Yu

Corporate social responsibility engagement of financially distressed firms and their bankruptcy likelihood pp. 32-45

K.C. Lin and Xiaobo Dong

Earnings management strategies to maintain a string of meeting or beating analyst expectations pp. 46-55

Yiyang Zhang, Johan Perols, Dahlia Robinson and Thomas Smith

The adoption of voluntary clawback provisions and the broader commitment hypothesis pp. 60-69

Henry Kimani Mburu and Alex P. Tang

Executive age and the readability of financial reports pp. 70-81

Qiao Xu, Guy D. Fernando and Kinsun Tam

Volume 42, issue C, 2018

The effect of tax audit outcomes on the reporting and valuation of unrecognized tax benefits pp. 1-11

James D. Brushwood, Derek M. Johnston and Stephen J. Lusch

The relationship of advocacy and mentorship with female accountants' career success pp. 12-21

Louise Single, Stephen Donald and Elizabeth Almer

What information matters to investors at different stages of a firm's life cycle? pp. 22-33

Victoria Dickinson, Haimanot Kassa and Philipp D. Schaberl

Price momentum and the premium for meeting or beating analysts' forecasts of earnings pp. 34-47

Christopher T. Edmonds, Jennifer E. Edmonds, Richard Fu and David S. Jenkins

Management earnings forecasts, managerial incentives, and risk-taking pp. 48-69

Susan M. Albring and Xiaolu Xu

Book-tax differences and costs of private debt pp. 70-82

Jared A. Moore and Li Xu

How will the new lease accounting standard affect the relevance of lease asset accounting? pp. 83-95

Roger C. Graham and K.C. Lin

Advanced placement and CPA exam performance: Implications for recruitment of quality students into college accounting programs pp. 96-109

Joseph C. Ugrin and Darla D. Honn

Analyzing pedagogical approaches used in second auditing courses pp. 110-124

Alan Reinstein, Natalie Tatiana Churyk and Stefanie L. Tate

Who benefits from share contracts? pp. 125-135

Kristian G. Mortenson and Terence J. Pitre