Management And Accounting Web

Advances in Accounting:
Incorporating Advances in International Accounting

Volume (25) 2009 - Volume (38) 2017

Recent Updates: 2014, 2015, 2016, 2017

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Science Direct | Journal Bibliographies

Abernathy, J. L., B. Beyer, A. Masli and C. Stefaniak. 2014. The association between characteristics of audit committee accounting experts, audit committee chairs, and financial reporting timeliness. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 283-297.

Abernathy, J. L., D. Herrmann, T. Kang and G. V. Krishnan. 2013. Audit committee financial expertise and properties of analyst earning forecasts. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 1-11.

Abeysekera, I. 2011. Civil war, stock return, and intellectual capital disclosure in Sri Lanka. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 331-337.

Abeysekera, I. 2014. Why do firms disclose and not disclose structural intangibles? Advances in Accounting: Incorporating Advances in International Accounting 30(2): 381-393.

Abeysekera, I. 2016. Does the classification of intangibles matter? An equivalence testing. Advances in Accounting: Incorporating Advances in International Accounting (35): 135-142.

Abhayawansa, S. and J. Guthrie. 2016. Does intellectual capital disclosure in analysts' reports vary by firm characteristics? Advances in Accounting: Incorporating Advances in International Accounting (35): 26-38.

AbuGhazaleh, N. M., A. Qasim and A. E. Haddad. 2012. Perceptions and attitudes toward corporate website presence and its use in investor relations in the Jordanian context. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 1-10.

Adelopo, I. 2011. Voluntary disclosure practices amongst listed companies in Nigeria. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 338-345.

Adhikari, A., D. Emerson, A. Gouldman and R. Tondkar. 2015. An examination of corporate social disclosures of multinational corporations: A cross-national investigation. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 100-106.

Agarwalla, S. K., N. Desai and A Tripathy. 2017. The impact of self-deception and professional skepticism on perceptions of ethicality. Advances in Accounting: Incorporating Advances in International Accounting (37): 85-93.

Ahmed, A. H., Y. A. Tahat, B. M. Burton and T. M. Dunne. 2015. The value relevance of corporate internet reporting: The case of Egypt. Advances in Accounting: Incorporating Advances in International Accounting 31(2): 188-196.

Aier, J. K. 2013. Insider trading in loss firms. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 12-26.

Al-Ajmi, J. 2009. Audit firm, corporate governance, and audit quality: Evidence from Bahrain. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 64-74.

Al-Ajmi, J., N. Al-Saleh and H. A. Hussain. 2011. Investment appraisal practices: A comparative study of conventional and Islamic financial institutions. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 111-124.

Alali, F. and L. Cao. 2010. International financial reporting standards - credible and reliable? An overview. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 79-86.

Alali, F. and S. Romero. 2012. The use of the Internet for corporate reporting in the Mercosur (Southern common market): The Argentina case. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 157-167.

Albring, S., D. Robinson and M. Robinson. 2014. Audit committee financial expertise, corporate governance, and the voluntary switch from non-auditor-provided tax services. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 81-94.

Aldhizer, G. R. III., D. R. Martin and J. F. Cotter. 2009. Do markets react to required and voluntary disclosures associated with auditor realignments? Advances in Accounting: Incorporating Advances in International Accounting 25(1): 1-12.

Alterman, J. 2017. Does auditor gender influence auditor liability? Exploring the impact of the crime congruency effect on jurors' perceptions of auditor negligence. Advances in Accounting: Incorporating Advances in International Accounting (38): 75-87.

Amoah, N. Y. and A. P. Tang. 2010. Board, audit committee and restatement-induced class action lawsuits. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 155-169.

An, Y., H. Davey, I. R. C. Eggleton and Z. Wang. 2015. Intellectual capital disclosure and the information gap: Evidence from China. Advances in Accounting: Incorporating Advances in International Accounting 31(2): 179-187.

Anandarajan, A. and I. Hasan. 2010. Value relevance of earnings: Evidence from Middle Eastern and North African Countries. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 270-279.

Angelakis, G., N. Theriou and I. Floropoulos. 2010. Adoption and benefits of management accounting practices: Evidence from Greece and Finland. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 87-96.

Apostolou, B., N. G. Apostolou and J. W. Dorminey. 2014. The association of departures from spending rate equilibrium to municipal borrowing cost. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 1-8.

Appiah, K. O. and A. Chizema. 2016. The impact of board quality and nomination committee on corporate bankruptcy. Advances in Accounting: Incorporating Advances in International Accounting (35): 75-81.

Arel, B. 2010. The influence of litigation risk and internal audit source on reliance decisions. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 170-176.

Arel, B. 2012. The influence of judges' attitudes on liability assessments related to failed audit exhibiting significant audit team over-time or significant use of off-shore auditors. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 201-208.

Ariff, M. and F. F. Cheng. 2011. Accounting earnings response coefficient: An extension to banking shares in Asia Pacific countries. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 346-354.

Ariff, M., C. F. Fah and S. W. Ni. 2013. Earnings response coefficients of OECD banks: Tests extended to include bank risk factors. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 97-107.

Asdermir, O., G. D. Fernando, R. A. Schneible Jr. and A. Tripathy. 2017. Impact of strategy on analyst information. Advances in Accounting: Incorporating Advances in International Accounting (37): 103-110.

Ashcroft, P. A. 2012. Extent of environmental disclosure of U.S. and Canadian firms by annual report location. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 279-292.

Aubert, F. and G. Grudnitski. 2014. The role of reconciliation quality in limiting mispricing of non-GAAP earnings announcements by EURO STOXX firms. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 154-167.

Avallone, F. and A. Quagli. 2015. Insight into the variables used to manage the goodwill impairment test under IAS 36. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 107-114.

Ayres, D., X. Huang and M. Myring. 2017. Fair value accounting and analyst forecast accuracy. Advances in Accounting: Incorporating Advances in International Accounting (37): 58-70.

Baginski, S. P., J. M. Hassell and M. M. Wieland. 2011. An examination of the effects of management earnings forecast form and explanations on financial analyst forecast revisions. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 17-25.

Bagley, P., J. W. Dorminey, D. McSwain and T. Reed. 2016. Managing risk in a poor economy: The association between economic activity and auditor responses to risk. Advances in Accounting: Incorporating Advances in International Accounting (32): 1-9.

Bakay, A. and M. Moqbel. 2012. Explaining the accounting disclosure index of stock exchanges by foreign exchange market activity. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 293-297.

Bandyopadhyay, S., R. Jha and D. Kennedy. 2017. The effect of the US subprime crisis on Canadian banks. Advances in Accounting: Incorporating Advances in International Accounting (36): 58-74.

Bandyopadhyay, S. P., C. Chen and M. Wolfe. 2017. The predictive ability of investment property fair value adjustments under IFRS and the role of accounting conservatism. Advances in Accounting: Incorporating Advances in International Accounting (38): 1-14.

Bandyopadhyay, S. P., C. Chen and Y. Yu. 2014. Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 18-31.

Banyi, M. and D. Caplan. 2016. Do firms follow GAAP when they record share repurchases? Advances in Accounting: Incorporating Advances in International Accounting (34): 41-54.

Bao, D. 2009. Usefulness of financial information in evaluation of BRIC firms. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 200-207.

Basopidis, I. G. and P. A. de Lange. 2009. An assessment of the learning benefits of using a web-based learning environment when teaching accounting. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 13-19.

Bauman, C. C., M. P. Bauman and S. Das. 2010. Valuation consequences of regulatory changes in revenue recognition: Evidence from advertising barter sales. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 177-184.

Beaudoin, C., N. Chandar and E. M. Werner. 2011. Good disclosure doesn't cure bad accounting - Or does it?: Evaluating the case for SFAS 158. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 99-110.

Behn, B. K., B. T. Carver and T. L. Neal. 2013. Small firms and the value of improvements in corporate governance mechanisms. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 171-179.

Behn, B. K., D. D. DeVries and J. Lin. 2010. The determinants of transparency in nonprofit organizations: An exploratory study. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 6-12.

Bent, K. and D. Caplan. 2017. Lattice allocations: A better way to do cost allocations. Advances in Accounting: Incorporating Advances in International Accounting (38): 99-15.

Bernardi, R. A. and C. C. LaCross. 2009. Positioning codes of ethics on international corporations' websites: A six-year longitudinal study. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 75-80.

Bierstaker, J., D. Janvrin and D. J. Lowe. 2014. What factors influence auditors' use of computer-assisted audit techniques? Advances in Accounting: Incorporating Advances in International Accounting 30(1): 67-74.

Bierstaker, J. L., L. S. Kopp and D. R. Lombard. 2016. Are financial professionals ready for IFRS?: An exploratory study. Advances in Accounting: Incorporating Advances in International Accounting (35): 1-7.

Blankley, A. I., J. Comprix and K. P. Hong. 2013. Earnings management and the allocation of net periodic pension costs to interim periods. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 27-35.

Bolton, B., Q. Lian, K. Rupley and J. Zhao. 2016. Industry contagion effects of internal control material weakness disclosures. Advances in Accounting: Incorporating Advances in International Accounting (34): 27-40.

Booker, D. M., D. L. Heitger and T. D. Schultz. 2011. The effect of causal knowledge on individuals' perceptions of nonfinancial performance measures in profit prediction. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 90-98.

Boylan, S. J. 2012. Experimental evidence on the effect of earnings targets on managers' estimates in the financial statements. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 209-217.

Brau, J. C. and P. M. Johnson. 2009. Earnings management in IPOs: Post-engagement third-party mitigation or issuer signaling? Advances in Accounting: Incorporating Advances in International Accounting 25(2): 125-135.

Brody, R. G. 2012. External auditors' willingness to rely on the work of internal auditors: The influence of work style and barriers to cooperation. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 11-21.

Brown, K., C. Chen and D. Kennedy. 2017. Target ownership plans and earnings management. Advances in Accounting: Incorporating Advances in International Accounting (36): 87-101.

Brown, K. E. and J. Lim. 2012. The effect of internal control deficiencies on the usefulness of earnings in executive compensation. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 75-87.

Bryan, D. B. 2017. Organized labor, audit quality, and internal control. Advances in Accounting: Incorporating Advances in International Accounting (36): 11-26.

Bryan, D. B. and T. W. Mason. 2016. Extreme CEO pay cuts and audit fees. Advances in Accounting: Incorporating Advances in International Accounting (33): 1-10.

Bryan, D. B. and T. W. Mason. 2016. The influence of earnings management conducted through the use of accretive stock repurchases on audit fees. Advances in Accounting: Incorporating Advances in International Accounting (34): 99-109.

Bryan, D. B. and T. W. Mason. 2017. Executive tournament incentives and audit fees. Advances in Accounting: Incorporating Advances in International Accounting (37): 30-45.

Callahan, C. and J. Soileau. 2017. Does enterprise risk management enhance operating performance? Advances in Accounting: Incorporating Advances in International Accounting (37): 122-139.

Carmona, S. and M. Trombetta. 2010. The IASB and FASB convergence process and the need for ‘concept-based’ accounting teaching. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 1-5.

Carmona, S., G. Iyer and P. M. J. Reckers. 2011. The impact of strategy communications, incentives and national culture on balanced scorecard implementation. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 62-74.

Carmona, S., G. Iyer and P. M. J. Reckers. 2014. Performance evaluation bias: A comparative study on the role of financial fixation, similarity-to-self and likeability. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 9-17.

Casey, R. J. 2013. Do independent research analysts issue more or less informative recommendation revisions? Advances in Accounting: Incorporating Advances in International Accounting 29(1): 36-49.

Casey, R. J., S. E. Kaplan and A. S. Pinello. 2015. Do auditors constrain benchmark beating behavior to a greater extent in the fourth versus interim quarters? Advances in Accounting: Incorporating Advances in International Accounting 31(1): 1-10.

Caylor, M. L. and T. J. Lopez. 2013. Cost behavior and executive bonus compensation. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 232-242.

Chand, P. 2012. The effects of ethnic culture and organizational culture on judgments of accountants. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 298-306.

Chand, P., C. Patel and A. Patel. 2010. Interpretation and application of “new” and “complex” international financial reporting standards in Fiji: Implications for convergence of accounting standards. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 280-289.

Chandra, A. and A. Reinstein. 2011. Investment appeal of small growth stocks. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 308-317.

Chang, J., A. P. Tang and V. Krivogorsky. 2011. The impacts of SOX and SEC investigation on the corporate governance of option backdating firms. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 205-212.

Chatham, M. D., R. K. Larson and A. Vietze. 2010. Issues affecting the development of an international accounting standard on financial instruments. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 97-107.

Chen, E. and I. Gavious. 2016. Complementary relationship between female directors and financial literacy in deterring earnings management: The case of high-technology firms. Advances in Accounting: Incorporating Advances in International Accounting (35): 114-124.

Chen, Y., J. D. Eshleman and J. S. Soileau. 2016. Board gender diversity and internal control weaknesses. Advances in Accounting: Incorporating Advances in International Accounting (33): 11-19.

Cheng, J., C. Lu and N. Kuo. 2016. R&D capitalization and audit fees: Evidence from China. Advances in Accounting: Incorporating Advances in International Accounting (35): 39-48.

Cheng, X. 2012. Managing specific accruals vs. structuring transactions: Evidence from banking industry. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 22-37.

Cheng, X., A. D. Crabtree and D. B. Smith. 2009. Disclosure of allegedly illegal corporate activities and information risk. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 136-146.

Chiang, W., W. Stammerjohan and T. D. Englebrecht. 2014. Pricing target NOLs in mergers and acquisitions from the participating firms' perspective. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 32-42.

Chong, H. G. 2009. Measuring performance of Chinese joint ventures. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 81-88.

Chong, V. K. and I. Syarifuddin. 2010. The effect of obedience pressure and authoritarianism on managers' project evaluation decisions. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 185-194.

Chung, H. H., J. P. Wynn and H. Yi. 2013. Litigation risk, accounting quality, and investment efficiency. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 180-185.

Cianci, A. M. and J. Bierstaker. 2009. Auditors' efficiency motivated evaluation. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 20-27.

Cianci, A. M., G. D. Fernando, E. M. Werner. 2011. The differential CEO dominance-compensation and corporate governance-compensation relations: Pre-and post-SOX. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 213-222.

Comprix, J. and H. Huang. 2015. Does auditor size matter? Evidence from small audit firms. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 11-20.

Cong, Y. and M. Freedman. 2011. Corporate governance and environmental performance and disclosures. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 223-232.

Cong, Y., M. Freedman and J. D. Park. 2014. Tone at the top: CEO environmental rhetoric and environmental performance. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 322-327.

Couch, R., N. Thibodeau and W. Wu. 2017. Are fair value options created equal? A study of SFAS 159 and earnings volatility. Advances in Accounting: Incorporating Advances in International Accounting (38): 15-29.

Crabtree, A., J. J. Maher and H. Wan. 2014. New debt issues and earnings management. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 116-127.

Cullinan, C. P., F. Wang, B. Yang and J. Zhang. 2012. Audit opinion improvement and the timing of disclosure. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 333-343.

Dainelli, F., L. Bini and F. Giunta. 2013. Signaling strategies in annual reports: Evidence from the disclosure of performance indicators. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 267-277.

Danielson, M. G. and J. L. Heck. 2010. Giving credit where credit is due: Summary analysis of the most prolific authors in 15 high-impact accounting journals. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 195-206.

De Aguiar, A. B., P. N. Pinheiro, J. Carlos and T. Oyadomari. 2014. How do different performance measures affect managerial time orientation? Empirical evidence from sales managers in the oil and gas industry. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 143-153.

De La Bruslerie, H. and H. Gabteni. 2014. Voluntary disclosure of financial information by French firms: Does the introduction of IFRS matter? Advances in Accounting: Incorporating Advances in International Accounting 30(2): 367-380.

Devalle, A., F. Rizzato and D. Busso. 2016. Disclosure indexes and compliance with mandatory disclosure - The case of intangible assets in the Italian market. Advances in Accounting: Incorporating Advances in International Accounting (35): 8-25.

Dilla, W. N., D. J. Janvrin and C. Jeffrey. 2014. Pro forma accounting disclosures: The effect of reconciliations and financial reporting knowledge on nonprofessional investors' judgments. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 43-54.

Dimitropoulos, P. E., D. Asteriou and E. Koumanakos. 2010. The relevance of earnings and cash flows in a heavily regulated industry: Evidence from the Greek banking sector. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 290-303.

Dimitropoulos, P. E., D. Asteriou, D. Kousenidis and S. Leventis. 2013. The impact of IFRS on accounting quality: Evidence from Greece. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 108-123.

Djatej, A., G. Gao, R. H. S. Sarikas and D. L. Senteney. 2009. An investigation of the comparative impact of degree of implementation of IFRS upon the public and private information quality of East and West European firms. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 208-215.

Dong, B., D. Robinson and M. Robinson. 2015. The market's response to earnings surprises after first-time going-concern modifications. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 21-32.

Dong, X., K. C. Lin and Y. Kuang. 2014. Are inter-segment revenues informative about future performance? Advances in Accounting: Incorporating Advances in International Accounting 30(2): 298-308.

Dorminey, J. W. and B. Apostolou. 2012. Information content and the contractual nature of hedging derivative incomes. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 218-225.

Drake, A. R. and J. M. Kohlmeyer III. 2010. Risk-taking in new project selection: Additive effects of bonus incentives and past performance history. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 207-220.

Duffa, S. K., R. A. Lawson and D. J. Marcinko. 2016. A management control system to support corporate sustainability strategies. Advances in Accounting: Incorporating Advances in International Accounting (32): 10-17.

Duke, J. C., S. Hsieh and Y. Su. 2009. Operating and synthetic leases: Exploiting financial benefits in the post-Enron era. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 28-39.

Edmonds, C. T., J. E. Edmonds and J. J. Maher. 2011. The impact of meeting or beating analysts' operating cash flow forecasts on a firm's cost of debt. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 242-255.

Eiler, L. and L. Kutcher. 2016. SEC comment letters related to permanently reinvested earnings. Advances in Accounting: Incorporating Advances in International Accounting (34): 110-116.

Elbannan, M. A. 2013. Do analysts follow emerging economy firms with higher intangible assets? Empirical evidence form Egypt. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 50-59.

Elshandidy, T. 2014. Value relevance of accounting information: Evidence from an emerging market. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 176-186.

Eng, L. L., L. Sun and T. Vichitsarawong. 2013. The valuation properties of earnings and book values reported under IAS, domestic GAAP and U.S. GAAP: Evidence from China, Hong Kong, Japan, Korea and Singapore. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 278-285.

Etemadi, H., Z. D. Dialami, M. S. Bazaz and R. Parameswaran. 2009. Culture, management accounting and managerial performance: Focus Iran. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 216-225.

Felix, R. 2016. Examining the spread of high quality reporting through the corporate network. Advances in Accounting: Incorporating Advances in International Accounting (32): 31-41.

Fernando, G. D., R. A. Schneible Jr. and A. Tripathy. 2016. Firm strategy and market reaction to earnings. Advances in Accounting: Incorporating Advances in International Accounting (33): 20-34.

Ferris, K. R. and J. S. Wallace. 2009. IRC Section 162(m) and the law of unintended consequences. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 147-155.

Filbeck, G., B. Foster, D. Preece and X. Zhao. 2017. Does diversity improve profits and shareholder returns? Evidence from top rated companies for diversity by DiversityInc. Advances in Accounting: Incorporating Advances in International Accounting (37): 94-102.

Fogarty, T. J., A. Reinstein, R. A. Heath and D. H. Sinason. 2017. Why mentoring does not always reduce turnover: The intervening roles of value congruence, organizational knowledge and supervisory satisfaction. Advances in Accounting: Incorporating Advances in International Accounting (38): 63-74.

Forst, A. 2014. IFRS implementation in the European Union and the survival of accounting families. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 187-195.

Fortin, A. and S. Dicko. 2009. The impact of the new OHADA accounting system on the judgments and decisions of Cameroonian bankers. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 89-105.

Foster, B. P. and T. Shastri. 2016. Determinants of going concern opinions and audit fees for development stage enterprises. Advances in Accounting: Incorporating Advances in International Accounting (33): 68-84.

Francis, R. N. 2010. The presence of foreign private issuers in the North American Compustat Database: A note for empirical research in accounting and finance. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 221-226.

Francis, R. N. 2011. Out-of-sample cash flow prediction and cash distributions to shareholders. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 1-9.

Francis, R. N. and P. Eason. 2012. Accruals and the naive out-of-sample prediction of operating cash flow. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 226-234.

Fried, A. N. and P. Y Davis-Friday. 2013. Economic consequences of mandatory GAAP changes: The case of SFAS No. 158. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 186-194.

Frost, C. A., B. Guragai and E. T. Rapley. 2017. Differences in responses to accounting-based and market-based benchmarks - Evidence from Nasdaq. Advances in Accounting: Incorporating Advances in International Accounting (38): 46-62.

Gajewski, J. and L. Li. 2015. Can internet-based disclosure reduce information asymmetry? Advances in Accounting: Incorporating Advances in International Accounting 31(1): 115-124.

Gan, H. and M. S. Park. 2016. Are more able CEOs getting more compensated? Evidence from the pay-for-performance sensitivity of equity-based incentives. Advances in Accounting: Incorporating Advances in International Accounting (34): 64-76.

Gan, H. and M. S. Park. 2017. CEO managerial ability and the marginal value of cash. Advances in Accounting: Incorporating Advances in International Accounting (38): 126-135.

Garner, S. A., P. D. Hutchison and T. L. Conover. 2017. Economic consequences of SEC regulation pertaining to financial expert definition. Advances in Accounting: Incorporating Advances in International Accounting (36): 75-86.

Gary, R. F., J. A. Moore, C. A. Sisneros and W. D. Terando. 2016. The impact of tax rate changes on intercorporate investment. Advances in Accounting: Incorporating Advances in International Accounting (34): 55-63.

Gastón, S. C., C. F. García, J. I. J. Jarne and J. A. L. Gadea. 2010. IFRS adoption in Spain and the United Kingdom: Effects on accounting numbers and relevance. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 304-313.

Gates, S., P. Reckers and D. Robinson. 2009. Media image of the CEO and the impact on auditors' perception of financial reporting reliability and client risk assessments. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 156-164.

Gavious, I. and M. Russ. 2009. The valuation implications of human capital in transactions on and outside the exchange. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 165-173.

Gaynor, G. and R. Morton. 2013. The effect of the summer doldrums on the market reaction to earnings announcements. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 195-204.

Ge, W., D. H. Drury, S. Fortin, F. Liu and D. Tsang. 2010. Value relevance of disclosed related party transactions. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 134-141.

Gisbert, A. and B. Navallas. 2013. The association between voluntary disclosure and corporate governance in the presence of severe agency conflicts. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 286-298.

Golden, J. and M. J. Kohlbeck. 2017. The influence of family firm dynamics on voluntary disclosures. Advances in Accounting: Incorporating Advances in International Accounting (37): 111-121.

Gong, J. J and S. I Wang. 2016. Changes in the value relevance of research and development expenses after IFRS adoption. Advances in Accounting: Incorporating Advances in International Accounting (35): 49-61.

Graham, R. 2016. Annual Editor report. Advances in Accounting: Incorporating Advances in International Accounting (32): iii-vi.

Graham, R. 2017. Annual editor report. Advances in Accounting: Incorporating Advances in International Accounting (36): iii-vi.

Graham, R. C. and R. D. King. 2013. Decision usefulness of whole-asset operating lease capitalizations. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 60-73.

Greiner, A. J. 2015. The effect of the fair value option on bank earnings and regulatory capital management: Evidence from realized securities gains and losses. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 33-41.

Gross, A. and D. G. Neely. 2014. The role of the paid preparer in nonprofit reporting quality. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 55-66.

Grossman, A. M., L. M. Smith and W. Tervo. 2013. Measuring the impact of international reporting standards on market performance of publicly traded companies. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 343-349.

Habib, A., M. Hossain and H. Jiang. 2011. Environmental uncertainty and the market pricing of earnings smoothness. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 256-265.

Haller, A., J. Ernstberger and M. Froschhammer. 2009. Implications of the mandatory transition from national GAAP to IFRS - Empirical evidence from Germany. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 226-236.

Hanke, S. A., T. D. Englebrecht, H. Di and T. Bisping. 2012. A two-state analysis of estate taxes and charitable bequests from the most generous decedents. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 38-48.

Hasselback, J. R. and A. Reinstein. 2011. What happened to the class of Year 2000: Examining their research and employment records. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 318-324.

Hasselback, J. R., A. Reinstein and P. M. J. Reckers. 2011. A longitudinal study of the research productivity of graduates of accounting doctoral programs. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 10-16.

Hazera, A., S. M. Hernandez and C. Quirvan. 2009. Toward a conceptual framework of the harmonization of bank financial reporting standards in transition economies: The case of Mexico. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 237-254.

Heinz, P., C. Patel and A. Hellmann. 2013. Some theoretical and methodological suggestions for studies examining accountants' judgments and earnings management. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 299-311.

Hellmann, A., H. Perera and C. Patel. 2010. Contextual issues of the convergence of International Financial Reporting Standards: The case of Germany. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 108-116.

Hellmann, A., H. Perera and C. Patel. 2013. Continental European accounting model and accounting modernization in Germany. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 124-133.

Heltzer, W. 2010. The impact of SFAS No. 123(R) on financial statement conservatism. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 227-235.

Henderson, B. C. and K. E. Hughes II. 2010. Valuation implications of regulatory climate for utilities facing future environmental costs. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 13-24.

Heng, L. C. C. and C. Noronha. 2011. The impact of the new Accounting Standards for Business Enterprises (ASBE) on financial results of mainland Chinese listed companies. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 156-165.

Higgins, H. N. and B. Nandram. 2009. Monetary unit sampling: Improving estimation of the total audit error. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 174-182.

Hill, M. S., T. J. Lopez and A. L. Reitenga. 2016. CEO excess compensation: The impact of firm size and managerial power. Advances in Accounting: Incorporating Advances in International Accounting (33): 35-46.

Hoglund, H. and D. Sundvik. 2016. Financial reporting quality and outsourcing of accounting tasks: Evidence from small private firms. Advances in Accounting: Incorporating Advances in International Accounting (35): 125-134.

Holder, A. D., K. E. Karim, K. J. Lin and M. Woods. 2013. A content analysis of the comment letters to the FASB and IASB: Accounting for contingencies. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 134-153.

Holm, M., V. Kumar and T. Plenborg. 2016. An investigation of customer accounting systems as a source of sustainable competitive advantage. Advances in Accounting: Incorporating Advances in International Accounting (32): 18-30.

Hoque, Z. 2011. The relations among competition, delegation, management accounting systems change and performance: A path model. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 266-277.

Hossain, M. and H. Hammami. 2009. Voluntary disclosure in the annual reports of an emerging country: The case of Qatar. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 255-265.

Houmes, R., D. Dickins and R. O'Keefe. 2012. New evidence on the incremental information content of earnings reported using the LIFO inventory method. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 235-242.

Houqe, M. N., R. M. Monem and T. van Zijl. 2012. Government quality, auditor choice and adoption of IFRS: A cross country analysis. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 307-316.

Hsieh, S. and Y. Su. 2015. The economic implications of the earnings impact from lease capitalization. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 42-54.

Huang, S., W. Shen, D. C. Yen and L. Chou. 2011. IT governance: Objectives and assurances in internet banking. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 406-414.

Hughes, K. E. II, J. A. Johnston, J. B. Omonuk and M. T. Dugan. 2012. Rate regulation of U.S. electric utilities: Does it deter earnings management? Advances in Accounting: Incorporating Advances in International Accounting 28(1): 49-63.

Iatridis, G. and A. I. Dimitras. 2013. Financial crisis and accounting quality: Evidence from five European countries. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 154-160.

Imhof, M. J. and S. E. Seavey. 2014. Corporate risk-taking, firm value and high levels of managerial earnings forecasts. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 328-337.

Iyer, G. and M. Jennings. 2010. Judges' attitudes toward the public accounting profession: An update. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 25-28.

Iyer, G. and P. Reckers. 2017. Leader-follower dynamics in ethical lapses in tax practice. Advances in Accounting: Incorporating Advances in International Accounting (36): 1-10.

Iyer, G., D. McBride and P. Reckers. 2012. The effect of a decision aid on risk aversion in capital investment decisions. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 64-74.

Iyer, G. S., P. M. J. Reckers and D. L. Sanders. 2010. A field experiment to explore the effects of detection and penalties communications and framing among Washington State retail firms. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 236-245.

Jiang, H. and A. Habib. 2012. Split-share reform and earnings management: Evidence from China. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 120-127.

Jiang, H., A. Habib and D. Zhou. 2015. Accounting restatements and audit quality in China. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 125-135.

Jimenez, P. and G. S. Iyer. 2016. Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance. Advances in Accounting: Incorporating Advances in International Accounting (34): 17-26.

Johnson, E. S. 2016. Do changes in the SG&A ratio provide different information about changes in future earnings, analyst forecast revisions, and stock returns under different circumstances? Advances in Accounting: Incorporating Advances in International Accounting (34): 90-98.

Johnson, P. M., S. Jurney and T. C. Rodgers. 2015. How does the market process sequential earnings information? Advances in Accounting: Incorporating Advances in International Accounting 31(1): 55-67.

Joshi, P. L., J. A. Ajmi and W. G. Bremser. 2009. A study of auditor-client relationships and problems in the Bahraini audit environment. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 266-277.

Jung, B., H. Pourjalali, E. Wen and S. J. Daniel. 2013. The association between firm characteristics and CFO's opinions on the fair value option for non-financial assets. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 255-266.

Kalelkar, R. 2016. Audit committee diligence around initial audit engagement. Advances in Accounting: Incorporating Advances in International Accounting (33): 59-67.

Kansal, M., M. Joshi and G. S. Batra. 2014. Determinants of corporate social responsibility disclosures: Evidence from India. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 217-229.

Kaplan, S. E., K. Pany, J. Samuels and J. Zhang. 2012. An examination of anonymous and non-anonymous fraud reporting channels. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 88-95.

Karamanou, I. 2012. Value relevance of analyst earnings forecasts in emerging markets. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 128-137.

Karim, M. A., S. Sarkar and S. Zhang. 2016. Earnings management surrounding M&A: Role of economic development and investory protection. Advances in Accounting: Incorporating Advances in International Accounting (35): 207-215.

Kerler, W. A. III and D. M. Brandon. 2010. The effects of trust, client importance, and goal commitment on auditors' acceptance of client-preferred methods. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 246-258.

Khan, A. R., D. M. Hossain and J. Siddiqui. 2011. Corporate ownership concentration and audit fees: The case of an emerging economy. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 125-131.

Kohlbeck, M. 2011. Investor valuations of suppliers' major customer disclosures. Advances in Accounting: Incorporating Advancesin International Accounting 27(2): 278-285.

Kohlbeck, M., T. Smith and A. Valencia. 2017. Auditors and net transfers of level 3 fair-value financial instruments. Advances in Accounting: Incorporating Advances in International Accounting (36): 27-39.

Kratchman, S. H. and L. M. Smith. 2011. Development of and student reactions to an international consolidation case problem. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 325-330.

Krumwiede, K. R., M. R. Swain, T. A. Thornock and D. L. Eggett. 2013. The effects of task outcome feedback and broad domain evaluation experience on the use of unique scorecard measures. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 205-217.

Kubick, T. R. and G. B. Lockhart. 2017. Corporate tax aggressiveness and the maturity structure of debt. Advances in Accounting: Incorporating Advances in International Accounting (36): 50-57.

Lail, B. E. 2014. Do cross-listers bond to U.S. markets? An examination of earnings quality around SOX. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 354-366.

Laitinen, E. K. 2014. Influence of cost accounting change on performance of manufacturing firms. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 230-240. (Survey of 121 Finnish manufacturing firms).

Laksmana, I. and Y. Yang. 2009. Corporate citizenship and earnings attributes. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 40-48.

Laksmana, I. and Y. Yang. 2014. Product market competition and earnings management: Evidence from discretionary accruals and real activity manipulation. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 263-275.

Larson, R. K. and J. T. Sale. 2016. Advances in international accounting: A retrospective commentary. Advances in Accounting: Incorporating Advances in International Accounting (35): 216-220.

Lassila, D. R. and L. M. Smith. 2012. Faculty perspectives on international taxation topics. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 317-322.

Lau, C. M. 2011. Nonfinancial and financial performance measures: How do they affect employee role clarity and performance? Advances in Accounting: Incorporating Advances in International Accounting 27(2): 286-293.

Lau, C. M. and B. Oger. 2012. Behavioral effects of fairness in performance measurement and evaluation systems: Empirical evidence from France. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 323-332.

Lau, C. M. and J. Caby. 2010. The effects of national culture on the role of participation in different task situations. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 128-133.

Lee, C. and M. S. Park. 2013. Subjectivity in fair-value estimates, audit quality, and informativeness of other comprehensive income. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 218-231.

Lee, C., D. C. Yen, K. Peng and H. Wu. 2010. The influence of change agents' behavioral intention on the usage of the activity based costing/management system and firm performance: The perspective of unified theory of acceptance and use of technology. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 314-324.

Lenard, M. J., K. A. Petruska, P. Alam and B. Yu. 2016. Internal control weaknesses and evidence of real activities manipulation. Advances in Accounting: Incorporating Advances in International Accounting (33): 47-58.

Leventis, S. and P. E. Dimitropoulos. 2010. Audit pricing, quality of earnings and board independence: The case of the Athens stock exchange. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 325-332.

Li, C., Y. Tseng and T. Chen. 2016. Top management team expertise and corporate real earnings management activities. Advances in Accounting: Incorporating Advances in International Accounting (34): 117-132.

Liao, C. 2011. The effect of stock-based incentives and governance mechanisms on voluntary disclosure of intangibles. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 294-307.

Liberatore, G. and F. Mazzi. 2010. Goodwill write-off and financial market behaviour: An analysis of possible relationships. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 333-339.

Lin, K. J., K. E. Karim and C. Carter. 2015. Why does China's stock market have highly synchronous stock price movements? An information supply perspective. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 68-79.

Lin, K. C. 2017. Quality concerns over managers' quarterly earnings guidance. Advances in Accounting: Incorporating Advances in International Accounting (38): 113-125.

Lin, Y. and M. Nienhaus. 2015. The non-diversifiable risk of financial reporting system: Evidence from the German market. Advances in Accounting: Incorporating Advances in International Accounting 31(2): 197-208.

Lin, Y., S. Lin, J. M. Fornaro and H. S. Huang. 2017. Fair value measurement and accounting restatements. Advances in Accounting: Incorporating Advances in International Accounting (38): 30-45.

Lin, Z. J. and J. Zhang. 2011. Ethical awareness of Chinese business managers and accountants and their views on the use of off-book accounts. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 143-155.

Lin, Z. J. and M. Liu. 2010. The determinants of auditor switching from the perspective of corporate governance in China. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 117-127.

Liu, A. Z. and R. Schneible. 2017. Analysts' experience and interpretation of discretionary accruals in predicting future earnings. Advances in Accounting: Incorporating Advances in International Accounting (38): 88-98.

Lopez, D. M. and K. T. Rich. 2017. Geographic distance and municipal internal control reporting. Advances in Accounting: Incorporating Advances in International Accounting (36): 40-49.

Loraas, T. 2009. The effects of quantification on persuasion in unfamiliar contexts: The case of information systems controls. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 49-56.

Lord, R. A. and Y. Saito. 2017. Refocusing through discounted operations in response to acquisitions and diversification. Advances in Accounting: Incorporating Advances in International Accounting (37): 71-84.

Lorek, K. S. 2014. A critical assessment of the time-series literature in accounting pertaining to quarterly accounting numbers. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 315-321.

Lorek, K. S. and G. L. Willinger. 2010. Time series versus cross-sectionally derived predictions of future cash flows. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 29-36.

Lueg, R., P. Punda and M. Burkert. 2014. Does transition to IFRS substantially affect key financial ratios in shareholder-oriented common law regimes? Evidence from the UK. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 241-250.

Maiga, A. S. 2014. Assessing self-selection and endogeneity issues in the relation between activity-based costing and performance. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 251-262.

Maiga, A. S. and R. A. Jacobs. 2009. JIT performance effects: A research note. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 183-189.

Mala, R. and P. Chand. 2015. Commentary on phase A of the revised conceptual framework: Implications for global financial reporting. Advances in Accounting: Incorporating Advances in International Accounting 31(2): 209-218.

Mande, V., M. Son and H. Song. 2017. Auditor search periods as signals of engagement risk: Effects on auditor choice and auditor pricing. Advances in Accounting: Incorporating Advances in International Accounting (37): 15-29.

Martino, G. D. 2011. Considerations on the subject of lease accounting. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 355-365.

Mathuva, D. M., and J. M. Kiweu. 2016. Cooperative social and environmental disclosure and financial performance of savings and credit cooperatives in Kenya. Advances in Accounting: Incorporating Advances in International Accounting (35): 197-206.

Mertins, L. and J. H. Long. 2012. The influence of information presentation order and evaluation time horizon on the outcome effect. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 243-253.

Messier, W. F. Jr., J. C. Robertson and C. A. Simon. 2015. The effects of client management concessions and ingratiation attempts on auditors' trust and proposed adjustments. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 80-90.

Miihkinen, A. 2013. The usefulness of firm risk disclosures under different firm riskiness, investor-interest, and market conditions: New evidence from Finland. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 312-331.

Moore, J. A. 2012. Empirical evidence on the impact of external monitoring on book-tax differences. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 254-269.

Moumen, N., H. B. Othman and K. Hussainey. 2016. Board structure and the informativeness of risk disclosure: Evidence from MENA emerging markets. Advances in Accounting: Incorporating Advances in International Accounting (35): 82-97.

Mttakin, M. B., A. Khan and A. R. Belal. 2015. Intellectual capital disclosures and corporate governance: An empirical examination. Advances in Accounting: Incorporating Advances in International Accounting 31(2): 219-227.

Muttakin, M. B. and A. Khan. 2014. Determinants of corporate social disclosure: Empirical evidence from Bangladesh. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 168-175.

Namitha, C. and S. Shijin. 2016. Managerial discretion and agency cost in Indian market. Advances in Accounting: Incorporating Advances in International Accounting (35): 159-169.

Nondorf, M. E., Z. Singer and H. You. 2012. A study of firms surrounding the threshold of Sarbanes-Oxley Section 404 Compliance. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 96-110.

Nnadi, M. and T. Soobaroyen. 2015. International financial reporting standards and foreign direct investment: The case of Africa. Advances in Accounting: Incorporating Advances in International Accounting 31(2): 228-238.

Nurunnabi, M. 2014. The role of the Securities and Exchange Commission in a developing economy: Implications for IFRS. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 413-424.

Nurunnabi, M. 2015. The impact of cultural factors on the implementation of global accounting standards (IFRS) in a developing country. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 136-149.

Nwaeze, E. T. 2011. Are incentives for earnings management reflected in the ERC: Large sample evidence. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 26-38.

Olante, M. E. 2013. Overpaid acquisitions and goodwill impairment losses - Evidence from the US. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 243-254.

Omar, B. and J. Simon. 2011. Corporate aggregate disclosure practices in Jordan. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 166-186.

Ou, C. S., D. C. Yen and C. Hung. 2009. Determinants of information technology investments: The case of ATM in an emerging economy. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 278-283.

Parker, P. D., N. J. Swanson and M. T. Dugan. 2011. An empirical examination of the impact of the Sarbanes Oxley Act in the reduction of pension expense manipulation. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 233-241.

Patel, C. and B. R. Millanta. 2011. “Holier-than-thou” perception bias among professional accountants: A cross-cultural study. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 373-381.

Pavlatos, O. and H. Kostakis. 2015. Management accounting practices before and during economic crisis: Evidence from Greece. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 150-164.

Perera, D. and P. Chand. 2015. Issues in the adoption of international financial reporting standards (IFRS) for small and medium-sized enterprises (SMES). Advances in Accounting: Incorporating Advances in International Accounting 31(1): 165-178.

Perera, H., L. Cummings and F. Chua. 2012. Cultural relativity of accounting professionalism: Evidence from New Zealand and Samoa. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 138-146.

Perols, J. L. and B. A. Lougee. 2011. The relation between earnings management and financial statement fraud. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 39-53.

Perumpral, S. E., M. Evans, S. Agarwal and F. Amenkhienan. 2009. The evolution of Indian accounting standards: Its history and current status with regard to International Financial Reporting Standards. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 106-111.

Petersen, M. J. 2011. Structural and executional drivers of downstream revenue. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 54-61.

Poudel, G., A. Hellmann and H. Perera. 2014. The adoption of international financial reporting standards in a non-colonized developing country: The case of Nepal. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 209-216.

Presley, T. J. and L. J. Abbott. 2013. AIA submission: CEO overconfidence and the incidence of financial restatement. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 74-84.

Quagli, A. and P. Paoloni. 2012. How is the IFRS for SME accepted in the European context? An analysis of the homogeneity among European countries, users and preparers in the European commission questionnaire. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 147-156.

Ragland, L. and J. L. Reck. 2016. The effects of the method used to present a complex item on the face of a financial statement on nonprofessional investors' judgments. Advances in Accounting: Incorporating Advances in International Accounting (34): 77-89.

Rakow, K. C. 2010. The effect of management earnings forecast characteristics on cost of equity capital. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 37-46.

Reckers, P. and M. Samuelson. 2016. Toward resolving the debate surrounding slippery slope versus licensing behavior: The importance of individual differences in accounting ethical decision making. Advances in Accounting: Incorporating Advances in International Accounting (34): 1-16.

Reckers-Sauciuc, A. K. and D. J. Lowe. 2010. The influence of dispositional affect on whistle-blowing. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 259-269.

Reinstein, A., M. J. Abdolmohammadi, S. L. Tate and C. L. Miller. 2014. Auditors' and governmental financial officers' views on expanding the Sarbanes-Oxley Act provisions to state and local governments. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 75-80.

Rezaee, Z., L. M. Smith and J. Z. Szendi. 2010. Convergence in accounting standards: Insights from academicians and practitioners. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 142-154.

Robinson, D., M. Robinson and C. Sisneros. 2012. Bankruptcy outcomes: Does the board matter? Advances in Accounting: Incorporating Advances in International Accounting 28(2): 270-278.

Rose, A. M., J. M. Rose, I. Suh and J. C. Ugrin. 2017. Unanticipated effects of restricted stock on managers' risky investment decisions. Advances in Accounting: Incorporating Advances in International Accounting (38): 106-112.

Salter, S. B. and P. A. Lewis. 2011. Shades of Gray: An empirical examination of Gray's model of culture and income measurement practices using 20-F data. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 132-142.

Salter, S. B., D. J. Sharp and Y. Chen. 2013. The moderating effects of national culture on escalation of commitment. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 161-169.

Samaha, K., K. Dahawy, K. Hussainey and P. Stapleton. 2012. The extent of corporate governance disclosure and its determinants in a developing market: The case of Egypt. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 168-178.

Samudhram, A., E. Stewart, J. Wickramanayake and J. Sinnakkannu. 2014. Value relevance of human capital based disclosures: Moderating effects of labor productivity, investor sentiment, analyst coverage and audit quality. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 338-353.

Schaberl, P. D. 2014. The influence of disclosure policy on analyst behavior: The case of segment data. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 440-451.

Schaberl, P. D. 2016. Beyond accounting and back: An empirical examination of the relative relevance of earnings and "other" information. Advances in Accounting: Incorporating Advances in International Accounting (35): 98-113.

Schaberl, P. D. and L. M. Victoravich. 2015. Reporting location and the value relevance of accounting information: The case of other comprehensive income. Advances in Accounting: Incorporating Advances in International Accounting 31(2): 239-246.

Schneider, A. 2011. Is investment decision-making influenced by perceptions relating to auditors’ client dependence and amount of audit fees? Advances in Accounting: Incorporating Advances in International Accounting 27(1): 75-80.

Schultz, J. J. Jr., B. A. Schafer and J. K. Schafer. 2011. Mood and likeability: The impact of two affect types on tax judgment. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 81-89.

Schultz, T. D. and T. J. Fogarty. 2009. The fleeting nature of permanent reinvestment: Accounting for the undistributed earnings of foreign subsidiaries. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 112-123.

Sharma, N. 2014. Extent of corporate governance disclosure by banks and finance companies listed on Nepal Stock Exchange. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 425-439.

Shelton, S. W., L. A. Owens-Jackson and D. R. Robinson. 2011. IFRS and U.S. GAAP: Assessing the impact of reporting incentives on firm restatements in foreign and U.S. markets. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 187-192.

Shi, L., H. Zhang and J. Guo. 2014. Analyst cash flow forecasts and pricing of accruals. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 95-105.

Siddiqui, J., M. Zaman and A. Khan. 2013. Do Big-Four affiliates earn audit fee premiums in emerging markets? Advances in Accounting: Incorporating Advances in International Accounting 29(2): 332-342.

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Smith, K. J. and D. J. Emerson. 2014. An assessment of the psychometric properties of the Perceived Stress Scale-10 (PSS10) with a U.S. public accounting sample. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 309-314.

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