Research in Accounting Regulation

2008 - 2018

Current editor(s): G. Previts

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

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Volume 26, issue 2, 2014

Litigation risk, financial reporting and auditing: A survey of the literature pp. 145-163

Ahsan Habib, Haiyan Jiang, Md. Borhan Uddin Bhuiyan and Ainul Islam

Auditor litigation: Evidence that revenue restatements are determinative pp. 164-174

Sebahattin Demirkan and Ross D. Fuerman

Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2011 academic literature pp. 175-195

Stephen R. Moehrle, Natalia Mintchik, Mary Beth Mohrman, Jennifer A. Reynolds-Moehrle and Mark Vargus

Men of steel: Voluntary accounting information disclosure in the first third of the twentieth century at U.S. Steel Corporation pp. 196-203

Kevin C. Carduff and Timothy J. Fogarty

Recalling the Public Oversight Board (1977–2002) and winners of the John J. McCloy Award pp. 204-211

Dale L. Flesher and Andrew D. Sharp

A note on the effect of PCAOB inspections on the audit quality of triennial CPA firms pp. 212-216

Alan I. Blankley, Keejae P. Hong, David Kerr and Casper E. Wiggins

The impact of duration on management's discount rate choice pp. 217-221

Abraham Fried, Paquita Davis-Friday and Harry Z. Davis

Optimal approach and timeline for IFRS adoption in Vietnam: Perceptions from accounting professionals pp. 222-229

Duc Hong Thi Phan and Bruno Mascitelli

‘Does accounting regulation matter?’: An experience of international financial reporting standards implementation in an emerging country pp. 230-238

Mohammad Nurunnabi

From Disconnected to Integrated tax and financial systems A post-IFRS evaluation of evolution of Tax and Financial Reporting relationships based on the French case pp. 242-256

Odile Barbe, Laurent Didelot and Arvind Ashta

Volume 26, issue 1, 2014

The Chinese experience: The impact of financial restatements on firm value and its implications on the investigatory practices of regulators pp. 1-11

Chen Ma, Michael Kraten, Junrui Zhang and Peng Wang

Institutional versus retail trades following financial restatements: The effect of Sarbanes-Oxley pp. 12-25

Bidisha Chakrabarty, Ananth Seetharaman and Weimin Wang

The impact of professional standards on accounting judgments: The role of availability and comparative information pp. 26-39

Darius Fatemi, John Hasseldine and Peggy Hite

Voluntary disclosure of reasons for auditor changes and the capital market reaction to information disclosure pp. 40-53

Mahmud Hossain, Santanu Mitra and Zabihollah Rezaee

Adjustment of valuation inputs and its effect on value relevance of fair value measurement pp. 54-66

Hui Du, Sherry Fang Li and Randall Zhaohui Xu

Voluntary formation of audit committees by large municipal governments pp. 67-74

Brian C. Fitzgerald and Gary A. Giroux

Accounting standard’s effectiveness on equity overstatement – Conservatism when it matters pp. 75-82

Mitchell Oler

An investigation of SEC “Speech GAAP” pp. 83-89

Xiaoyan Cheng, Lei Gao, Janice Lawrence and David Smith

Does disaggregation of fair value information increase the value relevance of the fair value hierarchy? pp. 90-97

Lu, Hung-Yuan (Richard) and Vivek Mande

The effect of external audits of internal control over financial reporting on financial reporting for clients of Big 4, Second-tier, and small audit firms pp. 98-103

David N. Herda, Matthew A. Notbohm and Thomas D. Dowdell

Do management reports on internal control over financial reporting improve financial reporting? pp. 104-109

Thomas D. Dowdell, David N. Herda and Matthew A. Notbohm

The potential impact of COSO internal control integrated framework revision on internal audit structured SOX work programs pp. 110-117

Kasey Martin, Elaine Sanders and Genevieve Scalan

Including audit regulation in the accounting curriculum pp. 118-131

David Gilbertson and Terri Herron

The work of the U.S. Government Accountability Office on contemporary issues pp. 132-141

Gene L. Dodaro

Volume 25, issue 2, 2013

Factors associated with price reactions and analysts’ forecast revisions around SEC filings pp. 133-148

Theodore E. Christensen, William G. Heninger and Earl K. Stice

The adequacy of fixed asset disclosures under U.S. GAAP pp. 149-156

Mark P. Bauman

The persistence of current and proposed measures of operating cash flow pp. 157-168

Rick N. Francis, Sid Glandon and Lori Olsen

Regulation FD and analysts’ vs. investors’ weightings of the cash components of earnings pp. 169-184

May H. Lo and Xu, Le (Emily)

Enforcement mechanisms for SEC reporting deadlines pp. 185-195

Derek Dalton, Steve Buchheit, Derek Oler and Ming Zhou

An examination of the perceptions of auditors and chief financial officers regarding principles versus rules based accounting standards pp. 196-207

John E. McEnroe and Mark Sullivan

Accounting for promises: The impact of SFAS No. 116 on charities pp. 208-219

Patricia L.D. Derrick

The effect of additional guidance on fair value measurement and disclosure in illiquid or inactive markets pp. 220-229

Mariah Webinger, Matt Comer and Robert Bloom

Does the signature of a CPA matter? Evidence from Taiwan pp. 230-235

Sin-Hui Yen, Yu-Shan Chang and Hui-Ling Chen

Non-GAAP adjustments to net income appearing in the earnings releases of the S&P 100: An analysis of frequency of occurrence, materiality and rationale pp. 236-251

Sarah J. Webber, Nancy B. Nichols, Donna L. Street and Sandra J. Cereola

Auditing regulations and bank shareholders’ wealth: An international analysis pp. 252-257

Mahmud Hossain, Santanu Mitra and Zabihollah Rezaee

Volume 25, issue 1, 2013

Translation of IFRS: Language as a barrier to comparability pp. 1-12

Esperanza Huerta, Yanira Petrides and Gary P. Braun

Determinants of auditor changes for non-accelerated filers pp. 13-29

Renee Weiss and Lawrence Kalbers

Internal control reporting and market liquidity pp. 30-40

Thomas D. Dowdell, Jang-Chul Kim, Bonnie K. Klamm and Marcia Weidenmier Watson

Resolution of restatement-induced lawsuits after the Private Securities Litigation Reform Act pp. 41-46

Nana Y. Amoah and Alex P. Tang

The effect of Sarbanes-Oxley on the timely disclosure of restricted stock trading pp. 47-52

Laurel Franzen, Xu Li and Mark E. Vargus

Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2010 academic literature pp. 53-76

Stephen R. Moehrle, Cynthia Bolt-Lee, Jennifer A. Reynolds-Moehrle and Thomas Williams

Perceptions and knowledge of accounting professionals on IFRS for SMEs: Evidence from Turkey pp. 77-87

Ali Uyar and Ali Haydar Güngörmüş

CEO/CFO characteristics and financial reporting quality: A review pp. 88-100

Ahsan Habib and Mahmud Hossain

Family firm disclosure and accounting regulation reform in the Middle East: The case of Jordan pp. 101-107

Mahmoud Al-Akra and Patrick Hutchinson

Can the academic literature contribute to the debate over mandatory audit firm rotation? pp. 108-116

Jeffrey R. Casterella and Derek Johnston

The impact of GAAP guidance on asset retirement obligations pp. 117-122

Martha A. Fasci and Veronda F. Willis

Should the forensic accounting profession be regulated? pp. 123-132

Wm. Dennis Huber

Volume 24, issue 2, 2012

Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2009 academic literature pp. 45-64

Stephen R. Moehrle, Gregory A. Jonas, Thomas M. Kozloski and Jennifer A. Reynolds-Moehrle

Hedging derivatives in the banking industry: Evidence of investor confusion pp. 65-73

Jack W. Dorminey and Barbara Apostolou

A content analysis of CPA firms’ correspondence following PCAOB inspections: 2004–2010 pp. 74-89

Alan I. Blankley, David S. Kerr and Casper E. Wiggins

Eliminating the 20-F reconciliation from IFRS to U.S. GAAP: Short-term and long-term liquidity effects pp. 90-95

Bidisha Chakrabarty and Kenneth W. Shaw

The relation between aggressive financial reporting and aggressive tax reporting: Evidence from ex-Arthur Andersen clients pp. 96-104

Wendy Heltzer, Mary P. Mindak and Sandra W. Shelton

Is non-audit services a suitable proxy for auditor independence in the post-SOX period? pp. 105-111

Asokan Anandarajan, Gary Kleinman and Dan Palmon

On the value relevance of SFAS No. 158 pp. 112-114

Robert Houmes, Robert Boylan and William Crosby

Development of financial reporting environment in Malaysia pp. 115-125

Balachandran Muniandy and Muhammad Jahangir Ali

Volume 24, issue 1, 2012

Accounting for initial franchise fee revenue: When a journal article in 1970 constituted GAAP in the eyes of the SEC pp. 1-5

Stephen A. Zeff

Barriers to entry to the big firm audit market: Evidence from market reaction to switches to second Tier audit firms in the post-sox period pp. 6-14

Charles P. Cullinan, Hui Du and Xiaochuan Zheng

The origins of modern accounting in Brazil: Influences leading to the adoption of IFRS pp. 15-24

Lúcia Lima Rodrigues, Paulo Schmidt and José Luiz dos Santos

Disclosure versus recognition: Evidence from lobbying behavior in response to SFAS No. 158 pp. 25-32

Abraham N. Fried

Lease transaction structuring, earnings management, and management credibility pp. 33-39

Susan D. Krische, Paula R. Sanders and Steven D. Smith

Auditors and the post-2002 litigation environment pp. 40-44

Ross D. Fuerman