Volume 25, 2009 - Volume 63, 2023
Recent Updates by Year
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Science
Direct | Journal Bibliographies
Abbott, L. J., W. Buslepp and M. Notbohm. 2018. The audit market effects of disputing a GAAP-deficient PCAOB inspection report. Advances in Accounting: Incorporating Advances in International Accounting (41): 126-140.
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.
Advances in Accounting. 2021. Erratum regarding previously published articles. Advances in Accounting: Incorporating Advances in International Accounting (52): 100511.
Advances in Accounting. 2021. Erratum regarding previously published articles. Advances in Accounting: Incorporating Advances in International Accounting (52): 100512.
Afzali, M. 2023. Corporate culture and financial statement comparability. Advances in Accounting (60): 100640.
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.
Akono, H., K. Karim and E. Nwaeze. 2019. Analyst rounding of EPS forecasts and stock recommendations. Advances in Accounting: Incorporating Advances in International Accounting (44): 68-80.
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.
Al-Hadi, A. and A. Habib. 2023. Consequences of state-level regulations in accounting, finance, and corporate governance: A review. Advances in Accounting (60): 100630.
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.
Albring, S. M. and X. Xu. 2018. Management earnings forecasts, managerial incentives, and risk-taking. Advances in Accounting: Incorporating Advances in International Accounting (42): 48-69.
Alderman, J. 2023. Discussion of: The effect of client gender and negotiation style on auditor's proposed audit adjustments. Advances in Accounting (62): 100675.
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.
Almand, A., B. Cantrell and V. Dickinson. 2023. Accruals and firm life cycle: Improving regulatory earnings management detection. Advances in Accounting (60): 100642.
Almaskati, N., R. Bird, D. Yeung and Y. Lu. 2021. A horse race of models and estimation methods for predicting bankruptcy. Advances in Accounting: Incorporating Advances in International Accounting (52): 100513.
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.
Appelgren, L. 2020. A survey of models for determining optimal audit strategies. Advances in Accounting: Incorporating Advances in International Accounting (48): 100455.
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.
Bailey, W. J. and K. M. Sawers. 2018. Moving toward a principle-based approach to U.S. accounting standard setting: A demand for procedural justice and accounting reform. Advances in Accounting: Incorporating Advances in International Accounting (43): 1-13.
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.
Bao, M. X., X. Cheng and D. Smith. 2020. A path analysis investigation of the relationship between CEO pay ratios and firm performance mediated by employee satisfaction. Advances in Accounting: Incorporating Advances in International Accounting (48): 100457.
Barber, R. and D. Hollie. 2021. Does order backlog matter for financial reporting quality? Evidence from revenue restatements. Advances in Accounting: Incorporating Advances in International Accounting (53): 100526.
Barua, A., J. H. Kim and S. Yi. 2019. Hierarchy of earnings thresholds based on discretionary accruals. Advances in Accounting: Incorporating Advances in International Accounting (44): 29-48.
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.
Beck, A. and P. J. Beck. 2022. Effects of ASU 2016-13 and COVID-19 on banks' loan loss allowances. Advances in Accounting (56): 100581.
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.
Bick, P., S. Orlova and L. Sun. 2018. Fair value accounting and corporate cash holdings. Advances in Accounting: Incorporating Advances in International Accounting (40): 98-110.
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.
Biswas, P. K., A. Habib and D. Ranasinghe. 2022. Firm life cycle and financial statement comparability. Advances in Accounting (58): 100608.
Black, D. E. 2023. Discussion of "CEO discretionary power, unconstrained stock ownership, and stock trading: Theory and evidence." Advances in Accounting (61): 100657.
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.
Boone, J. P., I. K. Khurana and K. K. Raman. 2022. Accounting estimation intensity, analyst following, and earnings forecast properties. Advances in Accounting (59): 100627.
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.
Boyle, E. S., N. Mintchik and R. C. Warne. 2023. When it pays to be a friend: Investigating nonprofessional investors' judgments toward CSR companies following and accounting restatement. Advances in Accounting (60): 100638.
Brasel, K. R., M. S. Hill and G. K. Taylor. 2022. The relevance of GAAP vs. non-GAAP net assets to creditors: An examination of the credit default swap market. Advances in Accounting (56): 100580.
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.
Brink, A. G., C. K. Eller and L. Gao. 2021. He wouldn't but I would: The effects of pronoun-induced language vividness in whistleblowing policies. Advances in Accounting: Incorporating Advances in International Accounting (54): 100545.
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., P. Pacharn and E. Patterson. 2022. Managerial replacement strategies and severance pay. Advances in Accounting (56): 100583.
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.
Bruchwood, J. D., D. M. Johnston and S. J. Lusch. 2018. The effect of tax audit outcomes on the reporting and valuation of unrecognized tax benefits. Advances in Accounting: Incorporating Advances in International Accounting (42): 1-11.
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.
Bryan, D. B. and T. W. Mason. 2020. Earnings volatility and audit report lag. Advances in Accounting: Incorporating Advances in International Accounting (51): 100496.
Burke, Q. L. and M. M. Wieland. 2017. Value relevance of banks' cash flows from operations. Advances in Accounting: Incorporating Advances in International Accounting (39): 60-78.
Buslepp, W., J. Legoria, R. Rosa and D. Shaw. 2019. Misclassification of audit-related fees as a measure of internal control quality. Advances in Accounting: Incorporating Advances in International Accounting (46): 100425.
Cai, C., I. Hasan, Y. Shen and S. Wang. 2021. Military directors, governance and firm behavior. Advances in Accounting: Incorporating Advances in International Accounting (55): 100563.
Calabrese, K. 2023. The effects of time pressure on audit fees. Advances in Accounting (63): 100663.
Callahan, C. and J. Soileau. 2017. Does enterprise risk management enhance operating performance? Advances in Accounting: Incorporating Advances in International Accounting (37): 122-139.
Cannon, J. N., M. A. Lamboy-Ruiz and O. V. Watanabe. 2022. Ownership type and earnings management in U.S. hospitals. Advances in Accounting (58): 100612.
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.
Cha, Y., S. Gill and B. Wong-On-Wing. 2023. Clawback policy enforcement: To disclose or not to disclose. Advances in Accounting (62): 100661.
Chambers, V. A. and P. M. J. Reckers. 2022. Auditor interventions that reduce auditor liability judgments. Advances in Accounting (58): 100614.
Chambers, V. A., P. M. J. Reckers and A. Reinstein. 2020. Drivers of juror's malpractice assessments in auditor litigation involving offshoring and overtime: Generation and a management mindset. Advances in Accounting: Incorporating Advances in International Accounting (50): 100488.
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, H., L. C. J. Ho, Z. Liu and B. Ouyang. 2021. Income smoothing and audit fees. Advances in Accounting: Incorporating Advances in International Accounting (54): 100547.
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.
Chang, Y., C. Chiang, L. Liu and X. Xie. 2019. Audit partner independence and business affiliation: Evidence from Taiwan. Advances in Accounting: Incorporating Advances in International Accounting (46): 100428.
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, A. and J. J. Gong. 2019. Accounting comparability, financial reporting quality, and the pricing of accruals. Advances in Accounting: Incorporating Advances in International Accounting (45): 100415.
Chen, A., H. Duong and A. Ngo. 2019. Types of nonaudit service fees and earnings response coefficients in the post-Sarbanes-Oxley era. Advances in Accounting: Incorporating Advances in International Accounting (44): 132-147.
Chen, A., J. Gong and R. Lu. 2020. The effect of principles-based standards on financial statement comparability: The case of SFAS-142. Advances in Accounting: Incorporating Advances in International Accounting (49): 100474.
Chen, B. 2022. Do investors value audit quality of complex estimates? Advances in Accounting (57): 100595.
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, H. and Q. Wu. 2021. Short selling threat and real activity manipulation: Evidence from a natural experiment. Advances in Accounting: Incorporating Advances in International Accounting (52): 100514.
Chen, H., K. Karim and A. Tao. 2021. The effect of suppliers' corporate social responsibility concerns on customers' stock price crash risk. Advances in Accounting: Incorporating Advances in International Accounting (52): 100516.
Chen, K. 2022. Suppliers' relationship-specific investments and customers' management forecasts. Advances in Accounting (59): 100626.
Chen, L., G. V. Krishnan and W. Yu. 2018. The relation between audit fee cuts during the global financial crisis and earnings quality and audit quality. Advances in Accounting: Incorporating Advances in International Accounting (43): 14-31.
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., J. Shang and L. Sun. 2017. Broad bond rating change and irresponsible corporate social responsibility activities. Advances in Accounting: Incorporating Advances in International Accounting (39): 32-46.
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.
Cianci, A. M., A. M. Convery, M. E. Evans, L. Hughen and E. M. Werner. 2021. The impact of costly regulation on R&D investment levels and productivity. Advances in Accounting: Incorporating Advances in International Accounting (53): 100527.
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.
Chu, L., R. Mathieu and C. Mbagwu. 2018. The association between firm fundamentals and bank interest rates under different measures of risk. Advances in Accounting: Incorporating Advances in International Accounting (41): 46-58.
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.
Dey, R. M. and L. Lim. 2023. Do social networks improve the chance of obtaining challenging assignments? Evidence from Black accounting professionals. Advances in Accounting (63): 100677.
Dickinson, V., H. Kassa and P. D. Schaberl. 2018. What information matters to investors at different stages of a firm's life cycle? Advances in Accounting: Incorporating Advances in International Accounting (42): 22-33.
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.
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Kohlbeck, M. and X. Luo. 2019. Are CFO debt-like compensation incentives associated with financial reporting quality? Advances in Accounting: Incorporating Advances in International Accounting (45): 100413.
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.
Krishnan, G. V. and J. Zhang. 2022. Principles-based standards and conditional accounting conservatism. Advances in Accounting (58): 100607.
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.
Lacina, M. J., S. Li and L. Yi. 2020. Do bank managers use securitization gains to smooth earnings in the post-Fas 166/167 period? Advances in Accounting: Incorporating Advances in International Accounting (48): 100456.
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.
Lamboy-Ruiz, M. A., D. Lien and P. C. Smith. 2021. Nonprofit classification decisions in response to threshold-based charity care incentives. Advances in Accounting: Incorporating Advances in International Accounting (53): 100525.
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.
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Lee, C. and W. Wang. 2020. Strategy, accountants' activities and new product development performance. Advances in Accounting: Incorporating Advances in International Accounting (50): 100487.
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.
Li, J. 2022. The effect of employee satisfaction on effective corporate tax planning: Evidence from Glassdoor. Advances in Accounting (57): 100597.
Li, K. 2022. Textual fundamentals in earnings press releases. Advances in Accounting (57): 100591.
Li, T. and S. Walton. 2023. Is there a dark side of competition? Product market competition and auditor-client contracting. Advances in Accounting (62): 100658.
Li, V. and Y. Luo. 2023. Costs and benefits of auditors' disclosure of critical audit matters: Initial evidence from the United States. Advances in Accounting (60): 100641.
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, H. and A. Yen. 2022. Auditor rotation, key audit matter disclosures, and financial reporting quality. Advances in Accounting (57): 100594.
Lin, K. C. and X. Dong. 2018. Corporate social responsibility engagement of financially distressed firms and their bankruptcy likelihood. Advances in Accounting: Incorporating Advances in International Accounting (43): 32-45.
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.
Linares-Mustaros, S., G. Coenders and M. Vives-Mestres. 2018. Financial performance and distress profiles. From classification according to financial ratios to compositional classification. Advances in Accounting: Incorporating Advances in International Accounting (40): 1-10.
Ling, Q. and L. Liu. 2023. Corporate giving and the case of tax avoidance. Advances in Accounting (61): 100644.
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.
Liu, Y., H. Gan and K. Karim. 2018. The effectiveness of clawback adoptions in mitigating over-investments - Does board governance play a role? Advances in Accounting: Incorporating Advances in International Accounting (40): 61-75.
Liu, Y., P. Neely and K. Karim. 2022. The impact of CFO gender on corporate overinvestment. Advances in Accounting (57): 100599.
Lopez, D. M. and J. J. Vega. 2019. Evaluating the effect of industry specialist duration on earnings management. Advances in Accounting: Incorporating Advances in International Accounting (45): 100412.
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.
Luo, B. 2019. Effects of auditor-provided tax services on book-tax differences and on investors' mispricing of book-tax differences. Advances in Accounting: Incorporating Advances in International Accounting (47): 100434.
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.
Mburu, H. K. and A. P. Tang. 2018. The adoption of voluntary clawback provisions and the broader commitment hypothesis. Advances in Accounting: Incorporating Advances in International Accounting (43): 60-69.
Meder, A. A., S. T. Schwartz and R. Young. 2019. Cross-acceleration and the relationship between board independence and bond yield spreads. Advances in Accounting: Incorporating Advances in International Accounting (44): 58-67.
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.
Mnif, Y. and M. Tahari. 2022. Audit committee characteristics compliance by Islamic banks with AAOIFI accounting standards. Advances in Accounting (57): 100596.
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.
Moore, J. A. and L. Xu. 2018. Book-tax differences and cost of private debt. Advances in Accounting: Incorporating Advances in International Accounting (42): 70-82.
Mortenson, K. G. and T. J. Pitre. 2018. Who benefits from share contracts? Advances in Accounting: Incorporating Advances in International Accounting (42): 125-135.
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.
Nguyen, L. T. M., C. S. Cheong and R. Zurbruegg. 2022. The heterogeneous impact of industry concentration on analyst performance. Advances in Accounting (59): 100629.
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.
Notbohm, M. and A. Valencia. 2021. Audit quality effects of the PCAOB's 2006 tax service restrictions. Advances in Accounting: Incorporating Advances in International Accounting (55): 100562.
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.
Olante, M. E. and U. Lassini. 2022. Investment property: Fair value or cost model? Recent evidence from the application of IAS 40 in Europe. Advances in Accounting (56): 100568.
Olczak, W. 2021. The foreign corrupt practices act: How investors respond when violation severity and corresponding penalty (mis)match. Advances in Accounting: Incorporating Advances in International Accounting (54): 100546.
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.
Oz, I. O. and C. Simga-Mugan. 2018. Bankruptcy prediction models' generalizability: Evidence from emerging market economies. Advances in Accounting: Incorporating Advances in International Accounting (41): 114-125.
Ozlanski, M. E. 2019. Bright lines vs. blurred lines: When do critical audit matters influence investors' perceptions of management's reporting credibility? Advances in Accounting: Incorporating Advances in International Accounting (45): 100416.
Pacheco-Paredes, A. A. and C. M. Wheatley. 2021. Do auditors react to real earnings management? Advances in Accounting: Incorporating Advances in International Accounting (55): 100565.
Pagach, D. P. and R. S. Warr. 2020. Analysts versus time-series forecasts of quarterly earnings: A maintained hypothesis revisited. Advances in Accounting: Incorporating Advances in International Accounting (51): 100497.
Pandey, A. and K. Guhathakurta. 2022. Value relevance of loan provision components and the choice of model specification. Advances in Accounting (58): 100600.
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.
Quick, R. and K. Gauch. 2021. Is assurance on risk management systems relevant for bankers' decisions? Advances in Accounting: Incorporating Advances in International Accounting (55): 100564.
Raghunandan, K., D. V. Rama and W. N. Riccardi. 2019. Audits of the largest clients by industry. Advances in Accounting: Incorporating Advances in International Accounting (47): 100435.
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.
Read, W. J. and A. Yezegel. 2018. Going-concern opinion decisions on bankrupt clients: Evidence of long-lasting auditor conservatism? Advances in Accounting: Incorporating Advances in International Accounting (40): 20-26.
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.
Reinstein, A., N. T. Churyk and S. L. Tate. 2018. Analyzing pedagogical approaches used in second auditing courses. Advances in Accounting: Incorporating Advances in International Accounting (42): 110-124.
Rezaee, Z. and L. Tuo. 2017. Voluntary disclosure of non-financial information and its association with sustainability performance. Advances in Accounting: Incorporating Advances in International Accounting (39): 47-59.
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.
Rich, K. T., B. L. Roberts, J. M. Wall and J. X. Zhang. 2021. Toward an understanding of year-over-year changes in municipal management discussion and analysis disclosures. Advances in Accounting: Incorporating Advances in International Accounting (54): 100548.
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.
Ron van Kints, R.E.G.A. and L. L. L. Spoor. 2019. Leases on balance, a level playing field? Advances in Accounting: Incorporating Advances in International Accounting (44): 3-9.
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.
Saito, Y. 2019. Are long-tenured CEOs rent seekers? Analysis of cash compensation and post disposal performance. Advances in Accounting: Incorporating Advances in International Accounting (44): 95-107.
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.
Sasmaz, M. and T. J. Fogarty. 2023. Work-life balance in public accounting: An experimental inquiry into supervisor support for subordinate career progression. Advances in Accounting (61): 100646.
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.
Schrader, C. L. and H. Sun. 2019. How does the type of equity compensation of audit committee affect audit fees? Advances in Accounting: Incorporating Advances in International Accounting (45): 100411.
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.
Sellers, R. D., T. J. Fogarty and J. Jadallah. 2020. Has the new world order taught the big four to manage client portfolio risk? Examining extreme loss occurrences before and after Sarbanes Oxley. Advances in Accounting: Incorporating Advances in International Accounting (51): 100498.
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.
Shaw, K. W. and J. D. Whitworth. 2022. Client importance and unconditional conservatism in complex accounting estimates. Advances in Accounting (58): 100615.
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.
Shiah-Hou, S. 2021. The relation between non-GAAP earnings and accounting restatements: Evidence after regulation G. Advances in Accounting: Incorporating Advances in International Accounting (55): 100567.
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.
Silhan, P. A. 2014. Income smoothing from a Census X-12 perspective. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 106-115.
Single, L., S. Donald and E. Almer. 2018. The relationship of advocacy and mentorship with female accountants' career success. Advances in Accounting: Incorporating Advances in International Accounting (42): 12-21.
Skousen, C. J., X. Song and L. Sun 2018. CEO network centrality and bond ratings. Advances in Accounting: Incorporating Advances in International Accounting (40): 42-60.
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.
Smith, K. J. and D. J. Emerson. 2017. An analysis of the relation between resilience and reduced audit quality within the role stress paradigm. Advances in Accounting: Incorporating Advances in International Accounting (37): 1-14.
Smith, S. and R. Singleton. 2023. Gold and tax capitalization: A natural experiment. Advances in Accounting (62): 100655.
Stone, G., S. Walton and Y. Zhang. 2023. The impact of online tax community advice on individual taxpayer decision making. Advances in Accounting (63): 100676.
Sugahara, S. and G. Boland. 2011. Effects of exposure to the International Education Standards on perceived importance of the global harmonization of accounting education among Japanese accounting academics. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 382-389.
Sugiyama, S. and J. Islam. 2016. Empirical findings from the reconciliations in the IFRS compliant reports prepared by Japanese-owned subsidiaries in Australia. Advances in Accounting: Incorporating Advances in International Accounting (35): 143-158.
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Sun, L. and C. J. Skousen. 2022. CEO power and discontinued operations. Advances in Accounting (58): 100613.
Sun, L., B. Walkup and K. Wu. 2019. Sales order backlog and corporate social responsibility. Advances in Accounting: Incorporating Advances in International Accounting (47): 100444.
Svanberg, J., P. Ohman and P. E. Neidermeyer. 2019. Auditor objectivity as a function of auditor negotiation self-efficacy beliefs. Advances in Accounting: Incorporating Advances in International Accounting (44): 121-131.
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