Advances in accounting

2013 - 2024

Current editor(s): Dennis Caplan

From Elsevier
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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

Volume 31, issue 2, 2015

Intellectual capital disclosure and the information gap: Evidence from China pp. 179-187

Yi An, Howard Davey, Ian R.C. Eggleton and Zhuquan Wang

The value relevance of corporate internet reporting: The case of Egypt pp. 188-196

Ahmed H. Ahmed, Yasean A. Tahat, Bruce M. Burton and Theresa M. Dunne

The non-diversifiable risk of financial reporting system: Evidence from the German market pp. 197-208

Yan-Ting Lin and Martin Nienhaus

Commentary on phase A of the revised conceptual framework: Implications for global financial reporting pp. 209-218

Rajni Mala and Parmod Chand

Intellectual capital disclosures and corporate governance: An empirical examination pp. 219-227

Mohammad Muttakin, Arifur Khan and Ataur Rahman Belal

International financial reporting standards and foreign direct investment: The case of Africa pp. 228-238

Matthias Nnadi and Teerooven Soobaroyen

Reporting location and the value relevance of accounting information: The case of other comprehensive income pp. 239-246

Philipp D. Schaberl and Lisa M. Victoravich

Implementation of “audit committee” and “independent director” for financial reporting in China pp. 247-262

Huiying Wu, Chris Patel and Hector Perera

Volume 31, issue 1, 2015

Do auditors constrain benchmark beating behavior to a greater extent in the fourth versus interim quarters? pp. 1-10

Ryan J. Casey, Steven E. Kaplan and Arianna Spina Pinello

Does auditor size matter? Evidence from small audit firms pp. 11-20

Joseph Comprix and Huichi Huang

The market's response to earnings surprises after first-time going-concern modifications pp. 21-32

Bei Dong, Dahlia Robinson and Michael Robinson

The effect of the fair value option on bank earnings and regulatory capital management: Evidence from realized securities gains and losses pp. 33-41

Adam J. Greiner

The economic implications of the earnings impact from lease capitalization pp. 42-54

Su-Jane Hsieh and Yuli Su

How does the market process sequential earnings information? pp. 55-67

Peter M. Johnson, Susan Jurney and Theodore C. Rodgers

Why does China's stock market have highly synchronous stock price movements? An information supply perspective pp. 68-79

Karen Jingrong Lin, Khondkar E. Karim and Clairmont Carter

The effects of client management concessions and ingratiation attempts on auditors' trust and proposed adjustments pp. 80-90

Messier William F., Jesse C. Robertson and Chad A. Simon

Auditor scrutiny of unaudited client disclosure outlets: Recognized vs. disclosed financial statement items also appearing in the MD&A pp. 91-95

Stephen Wheeler and Sandra J. Cereola

Earnings roundup in private and public bank holding companies pp. 96-99

Ziyun Yang and Xiaobo Dong

An examination of corporate social disclosures of multinational corporations: A cross-national investigation pp. 100-106

Ajay Adhikari, David Emerson, Andrea Gouldman and Rasoul Tondkar

Insight into the variables used to manage the goodwill impairment test under IAS 36 pp. 107-114

Francesco Avallone and Alberto Quagli

Can Internet-based disclosure reduce information asymmetry? pp. 115-124

Jean-François Gajewski and Li Li

Accounting restatements and audit quality in China pp. 125-135

Haiyan Jiang, Ahsan Habib and Donghua Zhou

The impact of cultural factors on the implementation of global accounting standards (IFRS) in a developing country pp. 136-149

Mohammad Nurunnabi

Management accounting practices before and during economic crisis: Evidence from Greece pp. 150-164

Odysseas Pavlatos and Hara Kostakis

Issues in the adoption of international financial reporting standards (IFRS) for small and medium-sized enterprises (SMES) pp. 165-178

Dinuja Perera and Parmod Chand

Volume 30, issue 2, 2014

Assessing self-selection and endogeneity issues in the relation between activity-based costing and performance pp. 251-262

Adam S. Maiga

Product market competition and earnings management: Evidence from discretionary accruals and real activity manipulation pp. 263-275

Indrarini Laksmana and Ya-wen Yang

Changes in earnings announcement tone and insider sales pp. 276-282

Isho Tama-Sweet

The association between characteristics of audit committee accounting experts, audit committee chairs, and financial reporting timeliness pp. 283-297

John L. Abernathy, Brooke Beyer, Adi Masli and Chad Stefaniak

Are inter-segment revenues informative about future performance? pp. 298-308

Xiaobo Dong, K.C. Lin and Yingxu Kuang

An assessment of the psychometric properties of the Perceived Stress Scale-10 (PSS10) with a U.S. public accounting sample pp. 309-314

Kenneth J. Smith and David J. Emerson

A critical assessment of the time-series literature in accounting pertaining to quarterly accounting numbers pp. 315-321

Kenneth S. Lorek

Tone at the top: CEO environmental rhetoric and environmental performance pp. 322-327

Yu Cong, Martin Freedman and Jin Dong Park

Corporate risk-taking, firm value and high levels of managerial earnings forecasts pp. 328-337

Michael J. Imhof and Scott E. Seavey

Value relevance of human capital based disclosures: Moderating effects of labor productivity, investor sentiment, analyst coverage and audit quality pp. 338-353

Ananda Samudhram, Errol Stewart, Jayasinghe Wickramanayake and Jothee Sinnakkannu

Do cross-listers bond to U.S. markets? An examination of earnings quality around SOX pp. 354-366

Bradley E. Lail

Voluntary disclosure of financial information by French firms: Does the introduction of IFRS matter? pp. 367-380

Hubert de La Bruslerie and Heger Gabteni

Why do firms disclose and not disclose structural intangibles? pp. 381-393

Indra Abeysekera

How individual auditor characteristics impact the likelihood of audit failure: Evidence from China pp. 394-401

Kangtao Ye, Yingli Cheng and Jingyu Gao

Does the adoption of IFRS affect corporate social disclosure in annual reports? pp. 402-412

Joyce van der Laan Smith, Andrea L. Gouldman and Rasoul H. Tondkar

The role of the Securities and Exchange Commission in a developing economy: Implications for IFRS pp. 413-424

Mohammad Nurunnabi

Extent of corporate governance disclosure by banks and finance companies listed on Nepal Stock Exchange pp. 425-439

Narendra Sharma

The influence of disclosure policy on analyst behavior: The case of segment data pp. 440-451

Philipp D. Schaberl

Volume 30, issue 1, 2014

The association of departures from spending rate equilibrium to municipal borrowing cost pp. 1-8

Barbara Apostolou, Nicholas G. Apostolou and Jack W. Dorminey

Performance evaluation bias: A comparative study on the role of financial fixation, similarity-to-self and likeability pp. 9-17

Salvador Carmona, Govind Iyer and Philip M.J. Reckers

Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China pp. 18-31

Sati P. Bandyopadhyay, Changling Chen and Yingmin Yu

Pricing target NOLs in mergers and acquisitions from the participating firms' perspective pp. 32-42

Wei-Chih Chiang, William Stammerjohan and Ted D. Englebrecht

Pro forma accounting disclosures: The effect of reconciliations and financial reporting knowledge on nonprofessional investors' judgments pp. 43-54

William N. Dilla, Diane J. Janvrin and Cynthia Jeffrey

The role of the paid preparer in nonprofit reporting quality pp. 55-66

Andrew Gross and Daniel Gordon Neely

What factors influence auditors' use of computer-assisted audit techniques? pp. 67-74

James Bierstaker, Diane Janvrin and D. Jordan Lowe

Auditors' and governmental financial officers' views on expanding the Sarbanes–Oxley Act provisions to state and local governments pp. 75-80

Alan Reinstein, Mohammad J. Abdolmohammadi, Stefanie L. Tate and Cathleen L. Miller

Audit committee financial expertise, corporate governance, and the voluntary switch from auditor-provided to non-auditor-provided tax services pp. 81-94

Susan Albring, Dahlia Robinson and Michael Robinson

Analyst cash flow forecasts and pricing of accruals pp. 95-105

Linna Shi, Huai Zhang and Jun Guo

Income smoothing from a Census X-12 perspective pp. 106-115

Peter A. Silhan

New debt issues and earnings management pp. 116-127

Aaron Crabtree, John J. Maher and Huishan Wan

The forward E/P ratio and earnings growth pp. 128-142

Wan-Ting Wu

How do different performance measures affect managerial time orientation? Empirical evidence from sales managers in the oil and gas industry pp. 143-153

Andson Braga de Aguiar, Paulo Natal Pinheiro and José Carlos Tiomatsu Oyadomari

The role of reconciliation quality in limiting mispricing of non-GAAP earnings announcements by EURO STOXX firms pp. 154-167

François Aubert and Gary Grudnitski

Determinants of corporate social disclosure: Empirical evidence from Bangladesh pp. 168-175

Mohammad Muttakin and Arifur Khan

Value relevance of accounting information: Evidence from an emerging market pp. 176-186

Tamer Elshandidy

IFRS implementation in the European Union and the survival of accounting families pp. 187-195

Arno Forst

National influence on the application of IFRS: Interpretations and accounting estimates by German and British accountants pp. 196-208

Martin Wehrfritz and Axel Haller

The adoption of International Financial Reporting Standards in a non-colonized developing country: The case of Nepal pp. 209-216

Ghanshyam Poudel, Andreas Hellmann and Hector Perera

Determinants of corporate social responsibility disclosures: Evidence from India pp. 217-229

Monika Kansal, Mahesh Joshi and Gurdip Singh Batra

Influence of cost accounting change on performance of manufacturing firms pp. 230-240

Erkki K. Laitinen

Does transition to IFRS substantially affect key financial ratios in shareholder-oriented common law regimes? Evidence from the UK pp. 241-250

Rainer Lueg, Pawel Punda and Michael Burkert