Management And Accounting Web

Advances in Accounting:
Incorporating Advances in International Accounting 2022-2023

Volumes 56 - 63

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

Advances in Accounting 2009-2023  |  Journal Updates by Year

Afzali, M. 2023. Corporate culture and financial statement comparability. Advances in Accounting (60): 100640.

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.

Alderman, J. 2023. Discussion of: The effect of client gender and negotiation style on auditor's proposed audit adjustments. Advances in Accounting (62): 100675.

Almand, A., B. Cantrell and V. Dickinson. 2023. Accruals and firm life cycle: Improving regulatory earnings management detection. Advances in Accounting (60): 100642.

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.

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.

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.

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.

Brown, K., P. Pacharn and E. Patterson. 2022. Managerial replacement strategies and severance pay. Advances in Accounting (56): 100583.

Calabrese, K. 2023. The effects of time pressure on audit fees. Advances in Accounting (63): 100663.

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.

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.

Chen, B. 2022. Do investors value audit quality of complex estimates? Advances in Accounting (57): 100595.

Chen, K. 2022. Suppliers' relationship-specific investments and customers' management forecasts. Advances in Accounting (59): 100626.

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.

Dong, B., J. Nash and L. Xu. 2022. Indirect effects of regulatory change: Evidence from the acceleration of the 10-K filing deadline. Advances in Accounting (56): 100582.

Edmonds, C. T., R. D. Leece, B. Y. Vermeer and T. E. Vermeer. 2023. The role of adverse outcomes in municipal debt costs. Advances in Accounting (63): 100671.

Ekici, E. and M. Y. Ruseva. 2022. Do stock options and stock awards provide managers different incentives for corporate disclosure? Advances in Accounting (59): 100628.

Guragai, B. 2022. Market response to stock exchange listing deficiency notices: Evidence from Nasdaq. Advances in Accounting (59): 100616.

Hamrick, J., J. Schafer and T. DeZoort. 2023. The effect of client gender and negotiation style on auditors' proposed audit adjustments. Advances in Accounting (62): 100660.

Harris, M. K. and C. S. Jun. 2023. Discussion of "Is there a dark side of competion? Product market competition and auditor-client contracting." Advances in Accounting (62): 100659.

Ho, N. 2023. Local competition and auditors' provision of non-audit services. Advances in Accounting (63): 100678.

Hong, D. 2023. CEO discretionary power, unconstrained stock ownership, and stock trading: Theory and evidence. Advances in Accounting (61): 100656.

Hsu, W., Y. Lee, N. J. Nagarajan and B. Srinidhi. 2023. The role of founder rights and operating and disclosure mechanisms in firm value creation. Advances in Accounting (61): 100643.

Iyer, G. S. 2023. Discussion of the impact of online tax community advice on individual taxpayer decision-making. Advances in Accounting (63): 100699.

Kannan, Y., A. Khallaf, K. Gleason and I. Bostan. 2023. The relationship between R & D intensity, conservatism, and management earnings forecast issuance. Advances in Accounting (62): 100662.

Kim, J. and J. Zhou. 2023. Cost stickiness and bank loan contracting. Advances in Accounting (61): 100645.

Krishnan, G. V. and J. Zhang. 2022. Principles-based standards and conditional accounting conservatism. Advances in Accounting (58): 100607.

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.

Lin, H. and A. Yen. 2022. Auditor rotation, key audit matter disclosures, and financial reporting quality. Advances in Accounting (57): 100594.

Ling, Q. and L. Liu. 2023. Corporate giving and the case of tax avoidance. Advances in Accounting (61): 100644.

Liu, Y., P. Neely and K. Karim. 2022. The impact of CFO gender on corporate overinvestment. Advances in Accounting (57): 100599.

Mnif, Y. and M. Tahari. 2022. Audit committee characteristics compliance by Islamic banks with AAOIFI accounting standards. Advances in Accounting (57): 100596.

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.

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.

Pandey, A. and K. Guhathakurta. 2022. Value relevance of loan provision components and the choice of model specification. Advances in Accounting (58): 100600.

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.

Shaw, K. W. and J. D. Whitworth. 2022. Client importance and unconditional conservatism in complex accounting estimates. Advances in Accounting (58): 100615.

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.

Sun, L. and C. J. Skousen. 2022. CEO power and discontinued operations. Advances in Accounting (58): 100613.

Wakil, G. and K. A. Petruska. 2022. Does mandatory IFRS adoption affect large and small public firms' accounting quality differently? Evidence from Canada. Advances in Accounting (57): 100598.

Westfall, T. J. and M. Myring. 2022. Are voluntary internal control weakness disclosures in initial public offerings associated with managerial ability and subsequent financial reporting quality? Advances in Accounting (59): 100617.

Wiesen, T. 2023. Aggregate earnings and market expectation in United States presidential election prediction markets. Advances in Accounting (60): 100639.

Xie, X., Y. Chang and M. Shiue. 2022. Corporate life cycle, family firms, and earnings management: Evidence from Taiwan. Advances in Accounting (56): 100579.

Zhou, D., P. Shao, F. Xie and J. Huang. 2023. The governance role of lender monitoring: Evidence from Borrowers' tax planning. Advances in Accounting (63): 100679.