Advances in accounting

2013 - 2025

Current editor(s): Dennis Caplan

From Elsevier
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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

Volume 41, issue C, 2018

The effect of tax position and personal norms: An analysis of taxpayer compliance decisions using paper and software pp. 1-6

Nicholas C. Hunt and Govind S. Iyer

The effect of the interplay between corporate governance and external monitoring regimes on firms' tax avoidance pp. 7-24

Carlos E. Jiménez-Angueira

Does benchmark-beating detect earnings management? Evidence from accounting irregularities pp. 25-45

David G. Harris, Linna Shi and Hong Xie

The association between firm fundamentals and bank interest rates under different measures of risk pp. 46-58

Ling Chu, Robert Mathieu and Chima Mbagwu

How informative is qualitative management earnings guidance? pp. 59-73

Matthew Hart

How investors value cash and cash flows when managers commit to providing earnings forecasts pp. 74-87

Michael J Imhof and Scott E. Seavey

Fair value disclosure of pension plan assets and audit fees pp. 88-96

Philip K. Hong and Seokyoun Hwang

Keeping pace: The conditional probability of accounting academics to continue publishing in elite accounting journals pp. 97-113

Gary K. Taylor, Kelsey R. Brasel, Mark C. Dawkins and Michael T. Dugan

Bankruptcy prediction models' generalizability: Evidence from emerging market economies pp. 114-125

Ibrahim Onur Oz and Can Simga-Mugan

The audit market effects of disputing a GAAP-deficient PCAOB inspection report pp. 126-140

Lawrence J. Abbott, William Buslepp and Matthew Notbohm

Volume 39, issue C, 2017

Difficulties converging US GAAP and IFRS through joint projects: The case of business combinations pp. 1-20

Susan B. Hughes, Robert K. Larson, James F. Sander and Glenn Xiques

Societal trust and the economic behavior of nonprofit organizations pp. 21-31

Robert Felix, Greg Gaynor, Mikhail Pevzner and Jan L. Williams

Broad bond rating change and irresponsible corporate social responsibility activities pp. 32-46

Wen-Chyuan Chiang, Jennifer Shang and Li Sun

Voluntary disclosure of non-financial information and its association with sustainability performance pp. 47-59

Zabihollah Rezaee and Ling Tuo

Value relevance of banks' cash flows from operations pp. 60-78

Qing L. Burke and Matthew M. Wieland

An examination of real activities management and corporate cash holdings pp. 79-90

Adam J. Greiner

Managerial ability and real earnings management pp. 91-104

Huang, Xuerong (Sharon) and Li Sun