Management And Accounting Web

Advances in Accounting:
Incorporating Advances in International Accounting 2015

Volumes 31(1) - 31(2)

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

Advances in Accounting 2009-2021  |  Journal Updates by Year

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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, 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.

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.

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.

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.

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. 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.

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.

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.

Wheeler, S. and S. J. Cereola. 2015. Auditor scrutiny of unaudited client disclosure outlets: Recognized vs. disclosed financial statement items also appearing in the MD&A. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 91-95.

Wu, H., C. Patel and H. Perera. 2015. Implementation of "audit committee" and "independent director" for financial reporting in China. Advances in Accounting: Incorporating Advances in International Accounting 31(2): 247-262.

Yang, Z. and X. Dong. 2015. Earnings roundup in private and public bank holding companies. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 96-99.