Volumes 30(1) - 30(2)
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Advances in Accounting 2009-2021 |
Journal Updates by Year
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.
Abeysekera, I. 2014. Why do firms disclose and not disclose structural intangibles? Advances in Accounting: Incorporating Advances in International Accounting 30(2): 381-393.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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. 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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Silhan, P. A. 2014. Income smoothing from a Census X-12 perspective. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 106-115.
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.
Tama-Sweet, I. 2014. Changes in earnings announcement tone and insider sales. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 276-282.
Van der Laan Smith, J. A. L. Gouldman and R. H. Tondkar. 2014. Does the adoption of IFRS affect corporate social disclosure in annual reports? Advances in Accounting: Incorporating Advances in International Accounting 30(2): 402-412.
Wehrfritz, M. and A. Haller. 2014. National influence on the application of IFRS: Interpretations and accounting estimates by German and British accountants. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 196-208.
Wu, W. 2014. The forward E/P ratio and earnings growth. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 128-142.
Ye, K., Y. Cheng and J. Gao. 2014. How individual auditor characteristics impact the likelihood of audit failure: Evidence from China. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 394-401.