Advances in accounting

2013 - 2024

Current editor(s): Dennis Caplan

From Elsevier
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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

Volume 38, issue C, 2017

The predictive ability of investment property fair value adjustments under IFRS and the role of accounting conservatism pp. 1-14

Sati P. Bandyopadhyay, Changling Chen and Mindy Wolfe

Are fair value options created equal? A study of SFAS 159 and earnings volatility pp. 15-29

Robert Couch, Nicole Thibodeau and Wei Wu

Fair value measurement and accounting restatements pp. 30-45

Yi-Hung Lin, Steve Lin, James M. Fornaro and Hua-Wei Solomon Huang

Differences in responses to accounting-based and market-based benchmarks – Evidence from Nasdaq pp. 46-62

Carol Ann Frost, Binod Guragai and Eric T. Rapley

Why mentoring does not always reduce turnover: The intervening roles of value congruence, organizational knowledge and supervisory satisfaction pp. 63-74

Timothy J. Fogarty, Alan Reinstein, Rebekah A. Heath and David H. Sinason

Does auditor gender influence auditor liability? Exploring the impact of the crime congruency effect on jurors' perceptions of auditor negligence pp. 75-87

Jillian Alderman

Analysts' experience and interpretation of discretionary accruals in predicting future earnings pp. 88-98

Alfred Zhu Liu and Richard Schneible

Lattice allocations: A better way to do cost allocations pp. 99-105

Kirke Bent and Dennis Caplan

Unanticipated effects of restricted stock on managers' risky investment decisions pp. 106-112

Anna M. Rose, Jacob M. Rose, Ikseon Suh and Joseph C. Ugrin

Quality concerns over managers' quarterly earnings guidance pp. 113-125

K.C. Lin

CEO managerial ability and the marginal value of cash pp. 126-135

Huiqi Gan and Myung S. Park

Volume 37, issue C, 2017

An analysis of the relation between resilience and reduced audit quality within the role stress paradigm pp. 1-14

Kenneth J. Smith and David J. Emerson

Auditor search periods as signals of engagement risk: Effects on auditor choice and audit pricing pp. 15-29

Vivek Mande, Myungsoo Son and Hakjoon Song

Executive tournament incentives and audit fees pp. 30-45

David B. Bryan and Terry W. Mason

Fair value accounting and corporate debt structure pp. 46-57

Haiping Wang and Jing Zhang

Fair value accounting and analyst forecast accuracy pp. 58-70

Douglas Ayres, Huang, Xuerong (Sharon) and Mark Myring

Refocusing through discontinued operations in response to acquisitions and diversification pp. 71-84

Richard A. Lord and Yoshie Saito

The impact of self-deception and professional skepticism on perceptions of ethicality pp. 85-93

Sobhesh Kumar Agarwalla, Naman Desai and Arindam Tripathy

Does diversity improve profits and shareholder returns? Evidence from top rated companies for diversity by DiversityInc pp. 94-102

Greg Filbeck, Benjamin Foster, Dianna Preece and Xin Zhao

Impact of strategy on analyst information pp. 103-110

Ozer Asdemir, Guy D Fernando, Richard A. Schneible and Arindam Tripathy

The influence of family firm dynamics on voluntary disclosures pp. 111-121

Joanna Golden and Mark J. Kohlbeck

Does Enterprise risk management enhance operating performance? pp. 122-139

Carolyn Callahan and Jared Soileau

Culture's consequence: The relationship between income-increasing earnings management and IAS/IFRS adoption across cultures pp. 140-151

Joseph C. Ugrin, Terry W. Mason and Anna Emley

Volume 36, issue C, 2017

Leader-follower dynamics in ethical lapses in tax practice pp. 1-10

Govind Iyer and Philip Reckers

Organized labor, audit quality, and internal control pp. 11-26

David B. Bryan

Auditors and net transfers of Level 3 fair-valued financial instruments pp. 27-39

Mark Kohlbeck, Thomas Smith and Adrian Valencia

Geographic distance and municipal internal control reporting pp. 40-49

Dennis M. López and Kevin T. Rich

Corporate tax aggressiveness and the maturity structure of debt pp. 50-57

Thomas R. Kubick and G. Brandon Lockhart

The effect of the US subprime crisis on Canadian banks pp. 58-74

Satiprasad Bandyopadhyay, Ranjini Jha and Duane Kennedy

Economic consequences of SEC regulation pertaining to financial expert definition pp. 75-86

Steve A. Garner, Paul D. Hutchison and Teresa L. Conover

Target ownership plans and earnings management pp. 87-101

Kareen Brown, Changling Chen and Duane Kennedy

Volume 35, issue C, 2016

Are financial professionals ready for IFRS?: An exploratory study pp. 1-7

James L. Bierstaker, Lori S. Kopp and Danielle R. Lombardi

Disclosure indexes and compliance with mandatory disclosure—The case of intangible assets in the Italian market pp. 8-25

Alain Devalle, Fabio Rizzato and Donatella Busso

Does intellectual capital disclosure in analysts' reports vary by firm characteristics? pp. 26-38

Subhash Abhayawansa and James Guthrie

R&D capitalization and audit fees: Evidence from China pp. 39-48

Jia-Chi Cheng, Chia-Chi Lu and Nan-Ting Kuo

Changes in the value relevance of research and development expenses after IFRS adoption pp. 49-61

James Jianxin Gong and Sophia I-Ling Wang

Theory and practice of the proposed conceptual framework: Evidence from the field pp. 62-74

Kevin Ow Yong, Chu Yeong Lim and Pearl Tan

The impact of board quality and nomination committee on corporate bankruptcy pp. 75-81

Kingsley Opoku Appiah and Amon Chizema

Board structure and the informativeness of risk disclosure: Evidence from MENA emerging markets pp. 82-97

Néjia Moumen, Hakim Ben Othman and Khaled Hussainey

Beyond accounting and back: An empirical examination of the relative relevance of earnings and “other” information pp. 98-113

Philipp D. Schaberl

Complementary relationship between female directors and financial literacy in deterring earnings management: The case of high-technology firms pp. 114-124

Ester Chen and Ilanit Gavious

Financial reporting quality and outsourcing of accounting tasks: Evidence from small private firms pp. 125-134

Henrik Höglund and Dennis Sundvik

Does the classification of intangibles matter? An equivalence testing pp. 135-142

Indra Abeysekera

Empirical findings from the reconciliations in the first IFRS compliant reports prepared by Japanese-owned subsidiaries in Australia pp. 143-158

Sachiko Sugiyama and Jesmin Islam

Managerial discretion and agency cost in Indian market pp. 159-169

Chakkappanthodiyil Namitha and Santhakumar Shijin

Does management accounting mediate the relationship between cost system design and performance? pp. 170-176

Ali Uyar and Cemil Kuzey

Asset liquidity and stock returns pp. 177-196

Samuel Yau Man Ze-To

Cooperative social and environmental disclosure and financial performance of savings and credit cooperatives in Kenya pp. 197-206

David Mutua Mathuva and Josephat Mboya Kiweu

Earnings management surrounding M&A: Role of economic development and investor protection pp. 207-215

Mohammad A Karim, Sayan Sarkar and Shaorong Zhang

Advances in international accounting: A retrospective commentary pp. 216-220

Robert K. Larson and J. Timothy Sale