Advances in accounting

2013 - 2024

Current editor(s): Dennis Caplan

From Elsevier
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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

Volume 34, issue C, 2016

Toward resolving the debate surrounding slippery slope versus licensing behavior: The importance of individual differences in accounting ethical decision making pp. 1-16

Philip Reckers and Melissa Samuelson

Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance pp. 17-26

Peggy Jimenez and Govind S. Iyer

Industry contagion effects of internal control material weakness disclosures pp. 27-40

Brian Bolton, Qin Lian, Kathleen Rupley and Jing Zhao

Do firms follow GAAP when they record share repurchases? pp. 41-54

Monica Banyi and Dennis Caplan

The impact of tax rate changes on intercorporate investment pp. 55-63

Robert F. Gary, Jared A. Moore, Craig A. Sisneros and William D. Terando

Are more able CEOs getting more compensated? Evidence from the pay-for-performance sensitivity of equity-based incentives pp. 64-76

Huiqi Gan and Myung Seok Park

The effects of the method used to present a complex item on the face of a financial statement on nonprofessional investors' judgments pp. 77-89

Linda Ragland and Jacqueline L. Reck

Do changes in the SG&A ratio provide different information about changes in future earnings, analyst forecast revisions, and stock returns under different circumstances? pp. 90-98

E. Scott Johnson

The influence of earnings management conducted through the use of accretive stock repurchases on audit fees pp. 99-109

David B. Bryan and Terry W. Mason

SEC comment letters related to permanently reinvested earnings pp. 110-116

Lisa Eiler and Lisa Kutcher

Top management team expertise and corporate real earnings management activities pp. 117-132

Chihua Li, Yijie Tseng and Tsung-Kang Chen

Volume 33, issue C, 2016

Extreme CEO pay cuts and audit fees pp. 1-10

David B. Bryan and Terry W. Mason

Board Gender Diversity and Internal Control Weaknesses pp. 11-19

Yu Chen, John Daniel Eshleman and Jared S. Soileau

Firm strategy and market reaction to earnings pp. 20-34

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

CEO excess compensation: The impact of firm size and managerial power pp. 35-46

Mary S. Hill, Thomas J. Lopez and Austin L. Reitenga

Internal control weaknesses and evidence of real activities manipulation pp. 47-58

Mary Jane Lenard, Karin A. Petruska, Pervaiz Alam and Bing Yu

Audit committee diligence around initial audit engagement pp. 59-67

Rachana Kalelkar

Determinants of going concern opinions and audit fees for development stage enterprises pp. 68-84

Benjamin P. Foster and Trim Shastri

Volume 32, issue C, 2016

Managing risk in a poor economy: The association between economic activity and auditor response to risk pp. 1-9

Penelope Bagley, Jack W. Dorminey, Dwayne McSwain and Tracy Reed

A management control system to support corporate sustainability strategies pp. 10-17

Saurav K. Dutta, Raef A. Lawson and David J. Marcinko

An investigation of Customer Accounting systems as a source of sustainable competitive advantage pp. 18-30

Morten Holm, V. Kumar and Thomas Plenborg

Examining the spread of high quality reporting through the corporate network pp. 31-41

Robert Felix

Managerial ability and goodwill impairment pp. 42-51

Li Sun