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Content
2018, Volume 53, Issue 4
- 255-273 Benefits of Downward Earnings Management and Political Connection: Evidence from Government Subsidy and Market Pricing
by Jiang, Haiyan & Hu, Yuanyuan & Zhang, Honghui & Zhou, Donghua
- 274-294 A Corporate Social Responsibility Framework for Accounting Research
by Radhakrishnan, Suresh & Tsang, Albert & Liu, Rubing
- 295-313 Audit Firm Ranking, Audit Quality and Audit Fees: Examining Conflicting Price Discrimination Views
by MohammadRezaei, Fakhroddin & Mohd-Saleh, Norman & Ahmed, Kamran
- 314-334 Top Management Team Characteristics and Accrual-Based Earnings Management
by Hsieh, Yu-Ting & Chen, Tsung-Kang & Tseng, Yi-Jie & Lin, Ruey-Ching
2018, Volume 53, Issue 3
- 167-182 Audit Firm Tenure and Audit Quality in a Constrained Market
by Azizkhani, Masoud & Daghani, Reza & Shailer, Greg
- 183-202 Non-GAAP Earnings Disclosures on the Face of the Income Statement by UK Firms: The Effect on Market Liquidity
by Charitou, Andreas & Floropoulos, Nikolaos & Karamanou, Irene & Loizides, George
- 203-226 Reviewing IFRS Goodwill Accounting Research: Implementation Effects and Cross-Country Differences
by d'Arcy, Anne & Tarca, Ann
- 227-245 Mandatory Financial Reporting Processes and Outcomes
by Bamber, Matthew & McMeeking, Kevin & Petrovic, Nikola
2018, Volume 53, Issue 2
2018, Volume 53, Issue 1
- 1-19 Management's Materiality Criteria of Internal Control Weaknesses and Corporate Fraud: Evidence from China
by Wu, Xi & Wang, Jun
- 20-32 Capital and Earnings Management: Evidence from Alternative Banking Business Models
by Elnahass, Marwa & Izzeldin, Marwan & Steele, Gerald
- 33-53 Real Earnings Management, Institutional Environment, and Future Operating Performance: An International Study
by Jiang, Haiyan & Habib, Ahsan & Wang, Snow
- 54-75 Analyst Coverage, Market Liquidity and Disclosure Quality: A Study of Fair-value Disclosures by European Real Estate Companies Under IAS 40 and IFRS 13
by Sundgren, Stefan & Mäki, Juha & Somoza-López, Antonio
2017, Volume 52, Issue 4
- 303-318 Corporate Social Responsibility, Institutional Environments, and Tax Avoidance: Evidence from a Subnational Comparison in China
by Lin, Kenny Z. & Cheng, Suwina & Zhang, Fang
- 319-337 IFRS Adoption and Stock Prices of Japanese Firms in Governance System Transition
by Sato, Shun & Takeda, Fumiko
- 338-340 A Discussion on “IFRS Adoption and Stock Prices of Japanese Firms in Governance System Transition”
by Vafeas, Nikos
- 342-353 Implementation Guidance for Standards and Revenue Trend in Aggressive Reporting
by Lim, Yingzhee & Azmi, Anna & Devi, S. Susela & Mahzan, Nurmazilah
- 354-369 Engagement partner specialization and corporate disclosure transparency
by Lee, Hua & Lee, Hsien-Li & Wang, Chen-Chin
- 370-383 IASB Corner
by Pacter, Paul
2017, Volume 52, Issue 3
- 227-237 Influences of Culture on Transfer Price Negotiation
by Hussein, Mohamed E. & Kraten, Michael & Seow, Gim S. & Tam, Kinsun
- 238-250 Do Economic Incentives of Controlling Shareholders Influence Corporate Social Responsibility Disclosure? A Natural Experiment
by Cai, Weixing & Lee, Edward & Wu, Zhenyu & Xu, Alice Liang & Zeng, Cheng (Colin)
- 251-261 An Assessment of the Provisions of Regulation (EU) No 537/2014 on Non-audit Services and Audit Firm Tenure: Evidence from Spain
by Garcia-Blandon, Josep & Argiles-Bosch, Josep Maria & Castillo-Merino, David & Martinez-Blasco, Monica
- 262-278 Does International Accounting Network Membership Affect Audit Fees and Audit Quality? Evidence From China
by Mao, Juan & Qi, Baolei & Xu, Qian
- 279-293 IASB Corner
by Pacter, Paul
2017, Volume 52, Issue 2
- 101-121 The Effect of Previous Working Relationship between Rotating Partners on Mandatory Audit Partner Rotation
by Zhang, Min & Xu, Haoran & Li, Xu
- 122-141 Banks' Use of Accounting Discretion and Regulatory Intervention: The Case of European Banks' Impairments on Greek Government Bonds
by Bierey, Martin & Schmidt, Martin
- 142-177 Do Foreign Directors Mitigate Earnings Management? Evidence From China
by Du, Xingqiang & Jian, Wei & Lai, Shaojuan
- 178-200 Accounting Quality and Loan Pricing: The Effect of Cross-country Differences in Legal Enforcement
by Anagnostopoulou, Seraina C.
- 201-204 Discussion of “Accounting quality and loan pricing: The effect of cross-country differences in legal enforcement”
by Chaney, Paul K.
- 205-208 Response to Discussion of “Accounting Quality and Loan Pricing: The Effect of Cross-country Differences in Legal Enforcement”
by Anagnostopoulou, Seraina C.
- 209-220 IASB Corner
by Pacter, Paul
2017, Volume 52, Issue 1
- 1-21 How Does Being Public Affect Firm Investment? Further Evidence from China
by Xiao, Min & You, Jiaxing & Zhao, Jingwen
- 22-24 Discussion of “How Does Being Public Affect Firm Investment? Further Evidence from China”
by Chen, Zhihong
- 25-26 Response to Discussion of “How Does Being Public Affect Firm Investment? Further Evidence from China”
by Xiao, Min & You, Jiaxing & Zhao, Jingwen
- 27-44 Voluntary Disclosure of Internal Control Weakness and Earnings Quality: Evidence From China
by Ji, Xu-dong & Lu, Wei & Qu, Wen
- 45-63 Political Connections and Related Party Transactions: Evidence from Indonesia
by Habib, Ahsan & Muhammadi, Abdul Haris & Jiang, Haiyan
- 64-76 Public Disclosure of Audit Fees and Bargaining Power between the Client and Auditor: Evidence from China
by Su, Xijia & Wu, Xi
- 77-91 IASB Corner
by Pacter, Paul
2016, Volume 51, Issue 4
- 443-461 Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts' Earnings Forecast Errors
by André, Paul & Filip, Andrei & Moldovan, Rucsandra
- 462-463 Discussion of Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect of Financial Analysts' Earnings Forecast Errors
by Gotti, Giorgio
- 464-486 Environmental Incentives for and Usefulness of Textual Risk Reporting: Evidence from Germany
by Elshandidy, Tamer & Shrives, Philip J.
- 487-503 Management Forecasts, Idiosyncratic Risk, and the Information Environment
by Kitagawa, Norio & Okuda, Shin’ya
- 504-524 Ruling Family Political Connections and Risk Reporting: Evidence from the GCC
by Al-Hadi, Ahmed & Taylor, Grantley & Al-Yahyaee, Khamis Hamed
- 525-536 IASB Corner
by Pacter, Paul
2016, Volume 51, Issue 3
- 345-362 The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation
by Kim, Oksana
- 363-378 IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study
by Houqe, Muhammad Nurul & Monem, Reza M.
- 379-381 Discussion on “IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-country Study”
by Rahman, Asheq R.
- 382-384 Reply to the Discussion of “IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study”
by Houqe, Muhammad Nurul & Monem, Reza M.
- 385-401 The Ricochet Effect of Bad News
by Cox, Raymond A.K. & Dayanandan, Ajit & Donker, Han
- 402-417 Culture and Cost Stickiness: A Cross-country Study
by Kitching, Karen & Mashruwala, Raj & Pevzner, Mikhail
- 418-429 IASB Corner
by Pacter, Paul
2016, Volume 51, Issue 2
- 155-216 Corporate governance, corporate health accounting, and firm value: The case of HIV/AIDS disclosures in Sub-Saharan Africa
by Ntim, Collins G.
- 217-239 Auditor Industry Specialization and Discretionary Accruals: The Role of Client Strategy
by Yuan, Rongli & Cheng, Yingli & Ye, Kangtao
- 240-265 Security Returns and Volume Responses Around International Financial Reporting Standards (IFRS) Earnings Announcements
by Olibe, Kingsley O.
- 266-270 Discussion of “Security Returns and Volume Responses around International Financial Reporting Standards (IFRS) Earnings Announcements”
by Perkins, Jon D.
- 271-274 Response to Discussion of “Security Returns and Volume Responses around International Financial Reporting Standards (IFRS) Earnings Announcements”
by Olibe, Kingsley O.
- 275-305 Determinants of the Quality of Corporate Carbon Management Systems: An International Study
by Luo, Le & Tang, Qingliang
- 306-309 Discussion of “Determinants of the Quality of Corporate Carbon Management Systems: An International Study”
by Sami, Heibatollah
- 310-314 Carbon management system study: Contributions, limitations, and future opportunities: A response to discussion comments (2016)
by Tang, Qingliang
- 315-335 IASB Corner
by Pacter, Paul
2016, Volume 51, Issue 1
- 1-22 Client Following Former Audit Partners and Audit Quality: Evidence from Unforced Audit Firm Changes in China
by Su, Xijia & Wu, Xi
- 23-50 Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements?
by Kajüter, Peter & Klassmann, Florian & Nienhaus, Martin
- 51-56 Discussion of “Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements”
by Filip, Andrei
- 57-84 Fiscal Support and Earnings Management
by He, Guanming
- 85-117 The Impact of the Greek Sovereign Debt Crisis on European Banks' Disclosure and its Economic Consequences
by Fiechter, Peter & Zhou, Jie
- 118-141 IASB Corner
by Pacter, Paul
2015, Volume 50, Issue 4
- 361-396 Corporate Social Responsibility and Earnings Quality: International Evidence
by Bozzolan, Saverio & Fabrizi, Michele & Mallin, Christine A. & Michelon, Giovanna
- 397-417 The association between energy taxation, participation in an emissions trading system, and the intensity of carbon dioxide emissions in the European Union
by Jeffrey, Cynthia & Perkins, Jon D.
- 418-426 Discussion of “The Association Between Energy Taxation, Participation in an Emissions Trading System, and the Intensity of Carbon Dioxide Emissions in the European Union”
by Charitou, Andreas
- 427-434 Reply to Discussion of “The Association between Energy Taxation, Participation in an Emissions Trading System, and the Intensity of Carbon Dioxide Emissions in the European Union”
by Jeffrey, Cynthia & Perkins, Jon D.
- 435-457 Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms
by Jaafar, Aziz & Thornton, John
- 458-485 Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms
by Richardson, Grant & Taylor, Grantley
2015, Volume 50, Issue 3
2015, Volume 50, Issue 2
- 111-141 Accrual-based and real earnings management and political connections
by Braam, Geert & Nandy, Monomita & Weitzel, Utz & Lodh, Suman
- 142-169 The Impact of Accounting Disclosures and the Regulatory Environment on the Information Content of Earnings Announcements
by Eiler, Lisa A. & Miranda-Lopez, Jose & Tama-Sweet, Isho
- 170-194 The Role of External Auditors in Business Group Governance: Evidence from the Number of Audit Firms Selected in Taiwanese Groups
by Chang, Wen-Ching & Chen, Yahn-Shir
- 195-223 Value-relevance of Earnings and Book Value Over the Institutional Transition in China: The Suitability of Fair Value Accounting in This Emerging Market
by Qu, Xiaohui & Zhang, Guohua
2015, Volume 50, Issue 1
- 1-30 Auditors' going Concern Reporting in the pre- and post-bankruptcy Law Eras: Chinese Affiliates of Big 4 Versus Local Auditors
by Mo, Phyllis L.L. & Rui, Oliver M. & Wu, Xi
- 31-52 Institutional Investors, Risk/Performance and Corporate Governance
by Hutchinson, Marion & Seamer, Michael & Chapple, Larelle (Ellie)
- 53-74 A Copayment Auditing Scheme for Financial Misreporting
by Ho, Shirley J. & Mallick, Sushanta K.
- 75-100 The Development of Accounting in the Franc Zone Countries in Africa
by Elad, Charles
2014, Volume 49, Issue 4
2014, Volume 49, Issue 3
2014, Volume 49, Issue 2
- 147-178 The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence
by Cai, Lei & Rahman, Asheq & Courtenay, Stephen
- 190-220 Cost of Capital for Exempt Foreign Private Issuers: Information Risk Effect or Earnings Quality Effect? It Depends
by Gotti, Giorgio & Mastrolia, Stacy
- 231-247 Mandatory Environmental Disclosures by Companies Complying with IASs/IFRSs: The Cases of France, Germany, and the UK
by Barbu, Elena M. & Dumontier, Pascal & Feleagă, Niculae & Feleagă, Liliana
- 263-288 Impacts of Additional Guidance Provided on International Financial Reporting Standards on the Judgments of Accountants
by Mala, Rajni & Chand, Parmod
2014, Volume 49, Issue 1
- 1-26 Information Content of Internal Control Weaknesses: The Evidence from Japan
by Nishizaki, Riku & Takano, Yudai & Takeda, Fumiko
- 27-52 Earnings Management in Business Groups: Tax Incentives or Expropriation Concealment?
by Beuselinck, Christof & Deloof, Marc
- 53-86 Convergence of accounting standards and foreign direct investment
by Chen, Charles J.P. & Ding, Yuan & Xu, Bin
- 101-136 The Real and Accrual-based Earnings Management Behaviors: Evidence from the Split Share Structure Reform in China
by Kuo, Jing-Ming & Ning, Lutao & Song, Xiaoqi
2013, Volume 48, Issue 4
- 427-458 Legal Institutions, Ownership Concentration, and Stock Repurchases Around the World: Signal Mimicking?
by Haw, In-Mu & Ho, Simon S.M. & Hu, Bingbing & Zhang, Xu
- 467-494 The Value Relevance and Timeliness of Write-downs During the Financial Crisis of 2007–2009
by Beltratti, Andrea & Spear, Nasser & Szabo, Mark Daniel
- 495-524 Audit Reporting of Big 4 Versus Non-Big 4 Auditors: The Case of Ex-Andersen Clients
by Lai, Kam-Wah
- 525-547 Russian Accounting System: Value Relevance of Reported Information and the IFRS Adoption Perspective
by Kim, Oksana
2013, Volume 48, Issue 2
- 149-172 Earnings Predictability, Value Relevance, and Employee Expenses
by Schiemann, Frank & Guenther, Thomas
- 173-217 A Meta-analysis of IFRS Adoption Effects
by Ahmed, Kamran & Chalmers, Keryn & Khlif, Hichem
- 218-247 Effects of IFRS Adoption on Tax-induced Incentives for Financial Earnings Management: Evidence from Greece
by Karampinis, Nikolaos I. & Hevas, Dimosthenis L.
- 248-278 The Disciplining Effect of the Internal Control Provisions of the Sarbanes–Oxley Act on the Governance Structures of Firms
by Goh, Beng Wee & Li, Dan
2013, Volume 48, Issue 1
- 1-25 A Comparison of the Effects of Earnings Disclosures on Information Asymmetry: Evidence from France and the U.S
by Gajewski, Jean-François & Quéré, Bertrand ¨P.
- 26-53 Mandatory Earnings Disaggregation and the Persistence and Pricing of Earnings Components
by Venter, Elmar R. & Cahan, Steven F. & Emanuel, David
- 54-83 Foreign Private Issuers' Application of IFRS Around the Elimination of the 20-F Reconciliation Requirement
by Chiu, Tzu-Ting & Lee, Yen-Jung
- 84-110 Determinants of Board of Statutory Auditor and Internal Control Committee Diligence: A Comparison Between Audit Committee and the Corresponding Italian Committees
by Rizzotti, Davide & Greco, Angela M.
- 111-133 Further Evidence on the Usefulness of Direct Method Cash Flow Components for Forecasting Future Cash Flows
by Farshadfar, Shadi & Monem, Reza
2012, Volume 47, Issue 4
2012, Volume 47, Issue 3
- 281-301 Cost Management in Sri Lanka: A Case Study on Volume, Activity and Time as Cost Drivers
by Ratnatunga, Janek & Tse, Michael S.C. & Balachandran, Kashi R.
- 302-332 Audit Committee and CEO Ethnicity and Audit fees: Some Malaysian evidence
by Johl, Shireenjit & Subramaniam, Nava & Mat Zain, Mazlina
- 333-355 The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World
by Houqe, Muhammad Nurul & van Zijl, Tony & Dunstan, Keitha & Karim, A.K.M. Waresul
- 369-397 Earnings Persistence and Stock Market Reactions to the Different Information in Book-Tax Differences: Evidence from China
by Tang, Tanya Y.H. & Firth, Michael
2012, Volume 47, Issue 2
- 155-167 Are Multinational Corporate Tax Rules as Important as Tax Rates?
by Lee, Namryoung & Swenson, Charles
- 168-197 Do accounting standards matter to financial analysts? An empirical analysis of the effect of cross-listing from different accounting standards regimes on analyst following and forecast error
by Abdallah, Abed AL-Nasser & Abdallah, Wissam & Ismail, Ahmad
- 198-225 Does the Control-based Approach to Consolidated Statements Better Reflect Market Value than the Ownership-based Approach?
by Hsu, Audrey Wen-hsin & Duh, Rong-Ruey & Cheng, Kang
- 235-262 Top management turnover, firm performance and government control: Evidence from China's listed state-owned enterprises
by Hu, Fang & Leung, Sidney C.M.
2012, Volume 47, Issue 1
- 1-43 International Corporate Governance and Finance: Legal, Cultural and Political Explanations
by Matoussi, Hamadi & Jardak, Maha Khemakhem
- 44-71 The Effect on Financial Reporting Quality of an Exemption from the SEC Reporting Requirements for Foreign Private Issuers
by Gotti, Giorgio & Mastrolia, Stacy
- 85-108 The Value Relevance of International Financial Reporting Standards: Empirical Evidence in an Emerging Market
by Alali, Fatima A. & Foote, Paul Sheldon
- 109-138 How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China
by Firth, Michael & Rui, Oliver M. & Wu, Xi
2011, Volume 46, Issue 4
September 2011, Volume 46, Issue 3
- 241-270 Joint Effect of Investor Protection and Securities Regulations on Audit Fees
by Jaggi, Bikki & Low, Pek Yee
- 271-303 Estimating firm-level and country-level effects in cross-sectional analyses: An application of hierarchical modeling in corporate disclosure studies
by Dong, Minyue & Stettler, Alfred
- 304-332 Mandating IFRS in an Unfavorable Environment: The Greek Experience
by Karampinis, Nikolaos I. & Hevas, Dimosthenis L.
- 333-349 The Effect of Analyst Coverage on the Informativeness of Income Smoothing
by Jerry, Sun
- 351-354 Accounting for Goodwill
by Luc, Paugam
- 354-357 Two Hundred Years of Accounting Research, Richard Mattessich, Routledge New Works in Accounting History, Abingdon, Oxon, UK, 2008, 640 pages, Available as Hardcover (2008), US$208.00, â¬119,99, £110.00, ISBN: 978-0-415-77256-3, E-book (2008), US$208, £110.00, ISBN: 978-0-203-93985-7, Paperback (2011), US$36.95, â¬27,99, £23.50, ISBN: 978-0-415-62042-0
by Bernard, Raffournier
- 357-360 Håkan Håkansson, Kalle Kraus, Johnny Lind,Editors, ,Accounting in Networks (2010) Routledge,London 978-0-415-80647-3 xiv + 368 pages, 85.00, $125.00, â¬107.99
by Alan J., Richardson
June 2011, Volume 46, Issue 2
- 111-137 Earnings management in Malaysian IPOs: The East Asian crisis, ownership control, and post-IPO performance
by Ahmad-Zaluki, Nurwati A. & Campbell, Kevin & Goodacre, Alan
- 138-174 The Effect of the Mandatory Adoption of Corporate Governance Mechanisms on Executive Compensation
by Chalevas, Constantinos G.
- 175-204 Can book-tax differences capture earnings management and tax Management? Empirical evidence from China
by Tang, Tanya & Firth, Michael
- 205-230 Board Monitoring and Earnings Management Pre- and Post-IFRS
by Marra, Antonio & Mazzola, Pietro & Prencipe, Annalisa
- 232-235 Randal J. Elder, Mark S. Beasley and Alvin A. Arens , Auditing and assurance services: An integrated approach (global edition) (Thirteenth Edition), Pearson, Upper Saddle River, NJ, USA (2010) ISBN-13: 978-0-13-245893-1, Xix + 854 pages, $99.99, £ 59.99, [euro]69.59
by Ruhnke, Klaus
- 236-237 Joshua Ronen and Varda Yaari , Earnings management: Emerging insights in theory, practice, and research, Springer, New York (2008) ISBN 978-0-387-25769-3 xx + 581 pages, $189.00, [euro]149.23
by Capkun, Vedran
- 238-239 Floyd A. Beams, Joseph H. Anthony, Robin P. Clement and Suzanne H. Lowensohn , Advanced Accounting (Tenth Edition), Pearson Education, Upper Saddle River, New Jersey, USA (2009) ISBN 978-0-13-135805-8 864 pages, [euro]74.75, £59.99
by Walther, Larry M.
March 2011, Volume 46, Issue 1
- 1-24 What drives firms' decisions to lobby and determinants of their lobbying positions: Evidence from firms' comment letter submissions during FASB's stock option expensing proposal in 2004
by Koh, Wei Chern
- 25-50 Potential model misspecification bias: Formative indicators enhancing theory for accounting researchers
by Rodgers, Waymond & Guiral, Andrés
- 51-78 Examining dual accounting systems in Europe
by Macías, Marta & Muiño, Flora
- 79-101 Optimistic bias in management forecasts by Japanese firms to avoid forecasting losses
by Cho, Myojung & Hah, Young D. & Kim, Oliver
- 103-105 Comparative International Accounting, Christopher Nobes, and Robert Parker, 2010, Eleventh Edition, Pearson Education Limited, Harlow, Essex, U.K., xxi + 637 pages, [euro]59.36, £46.99, ISBN: 978-0-273-72562-6
by Garanina, Tatiana
- 105-108 William R. Scott , Financial accounting theory (5th edition), Pearson education, Toronto, Canada (2009) ISBN 978-0-13-207286-1 xiii + 546 pages, CDN$ 122.35, [euro]70.03
by Chand, Parmod
December 2010, Volume 45, Issue 4
- 387-412 An analysis of private versus public firm valuations and the contribution of financial experts
by Elnathan, Dan & Gavious, Ilanit & Hauser, Shmuel
- 413-442 Analyst following of privatized firms around the world: The role of institutions and ownership structure
by Boubakri, Narjess & Bouslimi, Lobna
- 443-464 Disclosure and cost of equity capital in emerging markets: The Brazilian case
by Lopes, Alexsandro Broedel & de Alencar, Roberta Carvalho
- 465-489 Accounting conservatism in a setting of Information Asymmetry between majority and minority shareholders
by Chi, Wuchun & Wang, Chenchin
- 491-493 Jayne Godfrey, Allan Hodgson, Scott Holmes and Ann Tarca, Accounting Theory (sixth edition), John Wiley and Sons Australia, Ltd, Milton, Australia (2006) ISBN 978-0-470-81064-4 xiv + 682 pages, AUD $115.95
by Skantz, Terry
- 493-496 Stefano Zambon and Giuseppe Marzo, Editors, Visualising intangibles: Measuring and reporting in the knowledge economy, Ashgate, Aldershot, UK (2007) xiv + 282 pages, $ 114.95, [euro]72.37, ISBN 978-0-7546-4628-0
by Mårtensson, Maria
- 496-499 Forensic and investigative accounting
by Morris, Bonnie W.
September 2010, Volume 45, Issue 3
- 275-300 Letters to the shareholders: A content analysis comparison of letters written by CEOs in the United States and Japan
by Hooghiemstra, Reggy
- 301-302 Discussion of "Letters to the shareholders: A content analysis comparison of letters written by CEOs in the United States and Japan"
by Messier Jr., William F.
- 303-305 Reply to discussion of "Letters to the shareholders: A content analysis comparison of letters written by CEOs in the U.S. and Japan"
by Hooghiemstra, Reggy
- 306-333 Order aggressiveness as a metric to assess the usefulness of accounting information
by Perotti, Pietro
- 334-355 Measuring the convergence of national accounting standards with international financial reporting standards: The application of fuzzy clustering analysis
by Qu, Xiaohui & Zhang, Guohua
- 356-374 Development of accounting in Poland: Market efficiency and the value relevance of reported earnings
by Dobija, Dorota & Klimczak, Karol Marek
- 376-379 Accounting and business ethics, Ken McPhail, Diane Walters, 2009, Routledge Taylor and Francis, Abingdon, Oxon, UK, xii + 225 pages, $45.95, [euro]30.14, ISBN:0-415-36236-0 (pbk)
by Stovall, O. Scott
- 379-382 William L. Megginson, Scott B. Smart and Brian M. Lucey, Introduction to Corporate Finance , South-Western Cengage Learning EMEA, London, UK (2008) ISBN 978-1-84480-562-4 xxix + 656 pages, [euro]56.43
by Erkens, Michael H.R.
- 382-385 Corporate resiliency: Managing the growing risk of fraud and corruption
by Coram, Paul
June 2010, Volume 45, Issue 2
- 143-168 IFRS adoption in Europe and investment-cash flow sensitivity: Outsider versus insider economies
by Schleicher, Thomas & Tahoun, Ahmed & Walker, Martin
- 169-172 Discussion of "IFRS adoption in Europe and investment-cash flow sensitivity: Outsider versus insider economies"
by Prather-Kinsey, Jenice
- 173-174 Response to discussant IFRS adoption in Europe and investment-cash flow sensitivity: Outsider versus insider economies
by Schleicher, Thomas & Tahoun, Ahmed & Walker, Martin
- 175-199 Stock market reactions to audit failure in Japan: The case of Kanebo and ChuoAoyama
by Numata, Shingo & Takeda, Fumiko
- 200-223 Why do you speak English (in your annual report)?
by Jeanjean, Thomas & Lesage, Cédric & Stolowy, Hervé
- 224-257 The association between classificatory and inter-temporal smoothing: Evidence from the UK's FRS 3
by Athanasakou, Vasiliki & Strong, Norman & Walker, Martin
- 259-261 Thomas Clarke, International corporate governance: A comparative approach , Routledge, Abingdon, UK (2007) ISBN 978-0-415-32310-9 xxii + 518 pages, £38.99
by West, Andrew
- 261-264 The audit process, principles, practice and cases, Iain Gray, Stuart Manson, 2008, Fourth Edition, South-Western Cengage Learning, London, UK, xxi + 809 pages, £42.99, US$74.99, [euro]50.55, ISBN: 978-1-84480-678-2
by Quick, Reiner
- 264-268 International financial reporting and analysis, fourth edition, David Alexander, Anne Britton and Ann Jorissen, Cengage Learning, Andover, UK (2009), xxii + 894 pages, £45.99, ISBN 978-1-4080-1792-0
by Misirlioglu, Ismail Ufuk
- 269-269 Erratum to "A productivity growth accounting approach to the ranking of developing and developed nations" [The International Journal of Accounting. Volume (42) 396-415]
by Raab, Raymond L. & Feroz, Ehsan Habib
March 2010, Volume 45, Issue 1
- 1-34 Financial reporting quality in international settings: A comparative study of the USA, Japan, Thailand, France and Germany
by Rahman, Asheq & Yammeesri, Jira & Perera, Hector
- 35-38 Discussion of "Financial reporting quality in international settings: A comparative study of the U.S.A, Japan, Thailand, France and Germany"
by Davis-Friday, Paquita Y.
- 39-43 Reply to the discussion on 'Financial reporting quality in international settings: A comparative study of the U.S.A, Japan, Thailand, France and Germany'
by Rahman, Asheq & Yammeesri, Jira & Perera, Hector
- 44-76 What drives cross-segment diversity in returns and risks? Evidence from Japanese and U.S. firms
by Troberg, Pontus & Kinnunen, Juha & Seppänen, Harri J.
- 77-103 The value relevance of earnings in a transition economy: The case of Romania
by Filip, Andrei & Raffournier, Bernard
- 104-127 Accounting for investments and the relevance of losses to firm value
by Wu, Hai & Fargher, Neil & Wright, Sue
- 129-133 International Accounting: A User Perspective, Shahrokh M. Saudagaran, Third Edition, 2009, CCH, a Wolters Kluwer Business, Chicago, Illinois, USA, xvi + 269 pages, $99, ISBN 978-0-8080-2058-5
by Chan, Canri
- 134-136 International Financial Reporting A practical Guide, Alan Melville, Financial Times Press, Essex, England (2008), xii + 476 pages, £38.99, ISBN: 978-0-273-70872-8
by Zheng, Lin
- 136-140 Curtis C. Verschoor , Audit Committee Essentials, John Wiley & Sons, Hoboken, NJ, USA (2008) ISBN 978-0-471-69959-0 xix + 236 pages, $48.00
by Lin, Z. Jun
December 2009, Volume 44, Issue 4
- 313-333 The impact of family-firm structure and board composition on corporate transparency: Evidence based on segment disclosures in Malaysia
by Wan-Hussin, Wan Nordin
- 334-362 Legislative demands and economic realities: Company and group accounts compared
by Goncharov, Igor & Werner, Joerg R. & Zimmermann, Jochen
- 363-377 Value Relevance of Inflation-adjusted Equity and Income
by Kirkulak, Berna & Balsari, Cagnur Kaytmaz
- 378-402 Determinants of board members' financial expertise -- Empirical evidence from France
by Jeanjean, Thomas & Stolowy, Hervé
- 403-414 The accounting profession in Egypt: Its origin and development
by Farag, Shawki M.
- 415-418 Clare Roberts, Pauline Weetman and Paul Gordon , International corporate reporting: A comparative approach (fourth edition), FT Prentice Hall, Pearson Education Limited, Harlow, UK (2008) ISBN 978-0-273-71473-6 xxi+676 pages, £46.99, $70.00, [euro]55.64
by Kosi, Urska
- 418-421 Kenneth A. Kim and John R. Nofsinger , Corporate governance (Second edition), Pearson International Edition, Upper Saddle River, New Jersey, USA (2007) ISBN 0-13-603871-9 xvii+164 pages, $47.60, [euro]28.41
by Osma, Beatriz García
September 2009, Volume 44, Issue 3
- 219-238 Value relevance of conservative and non-conservative accounting information
by Kousenidis, Dimitrios V. & Ladas, Anestis C. & Negakis, Christos I.
- 239-255 The effectiveness of the auditor's going-concern evaluation as an external governance mechanism: Evidence from loan defaults
by Bhimani, Alnoor & Gulamhussen, Mohamed Azzim & Lopes, Samuel
- 256-278 Strategy, performance-measurement systems, and performance: A study of Chinese firms
by Fleming, Damon M. & Chow, Chee W. & Chen, Gongmeng
- 279-304 The impact of securities regulation on the earnings properties of European cross-listed firms
by Cabán-García, María T.
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