Volumes 32 - 35
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Advances in Accounting 2009-2021 |
Journal Updates by Year
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Kalelkar, R. 2016. Audit committee diligence around initial audit engagement. Advances in Accounting: Incorporating Advances in International Accounting (33): 59-67.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Sun, L. 2016. Managerial ability and goodwill impairment. Advances in Accounting: Incorporating Advances in International Accounting (32): 42-51.
Uyar, A. and C. Kuzey. 2016. Does management accounting mediate the relationship between cost system design and performance? Advances in Accounting: Incorporating Advances in International Accounting (35): 170-176.
Yong, K. O., C. Y. Lim and P. Tan. 2016. Theory and practice of the proposed conceptual framework: Evidence from the field. Advances in Accounting: Incorporating Advances in International Accounting (35): 62-74. (Survey of chartered accountants on the International Accounting Standard Boards proposed changes).
Ze-To, S. Y. M. 2016. Asset liquidity and stock returns. Advances in Accounting: Incorporating Advances in International Accounting (35): 177-196.