Foundations and Trends(R) in Accounting

2006 - 2023

From now publishers
Bibliographic data for series maintained by Lucy Wiseman ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 18, issue 3, 2023

The Theory of Auditing Economics: Evidence and Suggestions for Future Research pp. 138-267

Minlei Ye

Volume 18, issue 1-2, 2023

A Primer on Structural Estimation in Accounting Research pp. 1-137

Jeremy Bertomeu, Ying Liang and Iván Marinovic

Volume 17, issue 3-4, 2023

Models of Accounting Disclosure by Banking Institutions pp. 173-300

Gaoqing Zhang

Volume 17, issue 2, 2023

Bookkeeping Graphs: Computational Theory and Applications pp. 77-172

Pierre Jinghong Liang

Volume 17, issue 1, 2022

Timeliness, Accuracy, and Relevance in Dynamic Incentive Contracts pp. 1-76

Peter O. Christensen, Gerald A. Feltham, Christian Hofmann and Florin Sabac

Volume 16, issue 4, 2022

Entropy, Double Entry Accounting and Quantum Entanglement pp. 308-396

John Fellingham, Haijin Lin and Doug Schroeder

Volume 16, issue 3, 2022

Foreign Currency: Accounting, Communication and Management of Risks pp. 184-307

Trevor Harris and Shiva Rajgopal

Volume 16, issue 1-2, 2021

Audit Regulations, Audit Market Structure, and Financial Reporting Quality pp. 1-183

Christopher Bleibtreu and Ulrike Stefani

Volume 15, issue 4, 2021

Accounting for Risk pp. 373-507

Stephen Penman

Volume 15, issue 3, 2021

Evolution of U.S. Regulation and the Standard-Setting Process for Financial Reporting: 1930s to the Present pp. 263-372

Stephen A. Zeff

Volume 15, issue 1-2, 2021

IFRS: Markets, Practice, and Politics pp. 1-262

Kirstin Becker, Jannis Bischof and Holger Daske

Volume 14, issue 3-4, 2020

Using Python for Text Analysis in Accounting Research pp. 128-359

Vic Anand, Khrystyna Bochkay, Roman Chychyla and Andrew Leone

Volume 14, issue 2, 2020

Research on Corporate Sustainability: Review and Directions for Future Research pp. 73-127

Jody Grewal and George Serafeim

Volume 14, issue 1, 2019

Field Experiments in Managerial Accounting Research pp. 1-72

Lourenço, Sofia M.

Volume 13, issue 3-4, 2019

Costing Systems pp. 267-404

Eva Labro

Volume 13, issue 1-2, 2018

Accounting Theory as a Bayesian Discipline pp. 1-266

David Johnstone

Volume 12, issue 4, 2018

Authority and Accountability in Hierarchies pp. 298–403

Christian Hofmann and Raffi J. Indjejikian

Volume 12, issue 3, 2018

Dynamic Investment Models in Accounting Research pp. 216-297

Alexander Nezlobin

Volume 12, issue 2, 2018

Financial Statement Analysis and Earnings Forecasting pp. 105-215

Steven J. Monahan

Volume 12, issue 1, 2018

Executive Compensation, Corporate Governance, and Say on Pay pp. 1-103

Fabrizio Ferri and Göx, Robert

Volume 11, issue 4, 2018

The Role of Stakeholders in Corporate Governance: A View from Accounting Research pp. 193-290

Ormazábal, Gaizka

Volume 11, issue 3, 2017

Financial Analysts and Their Contribution to Well-Functioning Capital Markets pp. 119-191

Mark Bradshaw, Yonca Ertimur and Patricia O'Brien

Volume 11, issue 1-2, 2016

Rethinking Financial Reporting: Standards, Norms and Institutions pp. 1-118

Shyam Sunder

Volume 10, issue 2-4, 2016

Causal Inferences in Capital Markets Research: Preface pp. 101-105

Marinovic, Iván

Where’s the Rigor When You Need It? pp. 106-124

Nancy Cartwright

Mostly Useless Econometrics? Assessing the Causal Effect of Econometric Theory pp. 125-203

John Rust

Just How Sensitive are Instrumental Variable Estimates? pp. 204-237

Peter C. Reiss

Interpreting Point Predictions: Some Logical Issues pp. 238-261

Charles Manski

From Casual to Causal Inference in Accounting Research: The Need for Theoretical Foundations pp. 262-313

Jeremy Bertomeu, Anne Beyer and Daniel J. Taylor

Comments and Observations Regarding the Relation Between Theory and Empirical Research in Contemporary Accounting Research pp. 314-360

Qi Chen and Katherine Schipper

Identification with Models and Exogenous Data Variation pp. 361-375

Robert Kahn and Toni Whited

Plausibility: A Fair & Balanced View of 30 Years of Progress in Ecologics pp. 376-412

Ivo Welch

Volume 10, issue 1, 2016

Capital Budgeting and Divisional Performance Measurement pp. 1-100

Nicole Bastian Johnson and Thomas Pfeiffer

Volume 9, issue 4, 2016

Corporate Governance Research on Listed Firms in China: Institutions, Governance and Accountability pp. 259-326

T. J. Wong

Volume 9, issue 2-3, 2015

Alphanomics: The Informational Underpinnings of Market Efficiency pp. 59-258

Charles Lee and Eric C. So

Volume 9, issue 1, 2014

International Transfer Pricing pp. 1-57

Richard Sansing

Volume 8, issue 3-4, 2014

Fair Value Measurement in Financial Reporting pp. 143-270

Leslie Hodder, Patrick Hopkins and Katherine Schipper

Volume 8, issue 2, 2014

The Role of Management Controls in Transforming Firm Boundaries and Sustaining Hybrid Organizational Forms pp. 75-141

Shannon W. Anderson and Henri Dekker

Volume 8, issue 1, 2014

Corporate Governance, Board Oversight, and CEO Turnover pp. 1-73

Volker Laux

Volume 7, issue 4, 2013

Strategic Accounting Disclosure pp. 197-291

Phillip C. Stocken

Volume 7, issue 3, 2013

Competition and Cost Accounting pp. 131-195

V. G. Narayanan and Michael Smith

Volume 7, issue 2, 2013

Speech Analysis in Financial Markets pp. 73-130

William J. Mayew and Mohan Venkatachalam

Volume 7, issue 1, 2012

Explicit and Implicit Incentives for Multiple Agents pp. 1-71

Jonathan Glover

Volume 6, issue 3–4, 2012

Financial Reporting for Financial Instruments pp. 187-354

Stephen G. Ryan

Volume 6, issue 2, 2012

Earnings Management, Conservatism, and Earnings Quality pp. 65-186

Ralf Ewert and Alfred Wagenhofer

Volume 6, issue 1, 2012

Taxation of Multinational Corporations pp. 1-64

Jennifer Blouin

Volume 5, issue 4, 2011

Discretion in Managerial Bonus Pools pp. 243-316

Merle Ederhof, Madhav V. Rajan and Stefan Reichelstein

Volume 5, issue 3, 2011

Economic Effects of Transparency in International Equity Markets: A Review and Suggestions for Future Research pp. 175-241

Mark Lang and Mark Maffett

Volume 5, issue 2, 2011

Financial Statement Analysis and the Prediction of Financial Distress pp. 99-173

William H. Beaver, Maria Correia and Maureen F. McNichols

Volume 5, issue 1, 2010

Input Markets and the Strategic Organization of the Firm pp. 1-97

Anil Arya and Brian Mittendorf