Volumes 57(1) - 57(4)
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Abacus 1965-2023 |
Journal Updates by Year
Belloque, G., M. K. Linnenluecke, M. Marrone, A. K. Singh and R. Xue. 2021. 55 years of Abacus: Evolution of research streams and future research directions. Abacus 57(3): 593-618.
Carlsson-Wall, M., K. Kaarboe, K. Kraus and A. Meidell. 2021. Risk management as passionate imitation: The interconnections among emotions, performance metrics, and risk in a global technology firm. Abacus 57(1): 72-100.
Chahine, S., Y. Fang, I. Hasan and M. Mazboudi. 2021. CEO network centrality and the likelihood of financial reporting fraud. Abacus 57(4): 654-678.
Chan, K. H., R. R. Wang and R. Wang. 2021. The Macbeth factor: The dark side of achievement-driving analysts. Abacus 57(2): 325-361.
Dichev, I. D. 2021. Re-orienting the statement of cash flows around cash flows to equity holders. Abacus 57(3): 407-420.
Fortin, S., A. Hammami and M. Magnan. 2021. Re-exploring fair value accounting and value relevance: An examination of underlying securities. Abacus 57(2): 220-250.
Gilliam, T. A. 2021. Detecting real activities manipulation: Beyond performance matching. Abacus 57(4): 619-653.
Griffin, P. A., D. H. Lont and K. Pardon. 2021. Stock and bond return comovement as a different way to assess information content: The case of debt covenant violations disclosures. Abacus 57(1): 101-125.
Hasan, M. M., A. Habib and N. Alam. 2021. Asset redeployability and corporate tax avoidance. Abacus 57(2): 183-219.
Houghton, K., N. Bagranoff and C. Jubb. 2021. The funding of higher education: An empirical examination of the cost of education in business schools. Abacus 57(4): 780-809.
Jin, Q., Y. Jin, G. G. Tian and Y. Xuan. 2021. Does internal corporate governance complement or substitute for external auditing? Evidence from China's anti-corruption campaign. Abacus 57(1): 153-182.
Kim, J. H. and I. Choi. 2021. Choosing the level of significance: A decision-theoretic approach. Abacus 57(1): 27-71.
Konigsgruber, R., P. Perotti, O. Schinnerl, F. Tsoligkas and D. Windisch. 2021. Product market competition and firms' disclosure of cross-segment differences in performance. Abacus 57(4): 709-736.
Min, B. and Y. Xiao. 2021. Momentum, reversals, and business cycle turning points. Abacus 57(4): 679-708.
Opare, S., M. N. Houqe and T. van Zijl. 2021. Meta-analysis of the impact of adoption of IFRS on financial reporting comparability, market liquidity, and cost of capital. Abacus 57(3): 502-556.
Porumb, V., A. De Jong, C. Huijen, T. Marra and J. Van Dalen. 2021. The effect of auditor style on reporting quality: Evidence from Germany. Abacus 57(1): 1-26.
Sangster, A. 2021. The life and works of Luca Pacioli (1446/7-1517), Humanist educator. Abacus 57(1): 126-152.
Schrank, R. 2021. The impact of damage apportionment on internal control system quality and financial reporting accuracy. Abacus 57(2): 251-296.
Schueler, A. 2021. Executive compensation and company valuation. Abacus 57(2): 297-324.
Sidhu, B. K. and C. Yu. 2021. Direct method operating cash flow disclosures: Determinants and incremental usefulness. Abacus 57(3): 421-467.
Stewart, E. and C. Connolly. 2021. Recent UK central government accounting reforms: Claimed benefits and experienced outcomes. Abacus 57(3): 557-592.
Wang, L., S. Kang and H. Wu. 2021. Do politically connected firms pay less toward environmental protection? Firm-level evidence from polluting industries in China. Abacus 57(2): 362-405.
Yang, H., L. L. Luo and A. Bhattacharyya. 2021. Mandatory environmental reporting in Australia: An in-depth analysis of quantity and quality. Abacus 57(4): 737-779.
Zengul, F. D., N. Oner, J. D. Byrd and A. Savage. 2021. Revealing research themes and trends in 30 top-ranking accounting journals: A text-mining approach. Abacus 57(3): 468-501.