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Editor: Agnes C.S. Cheng
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Editor: Agnes C.S. Cheng
The email address of this editor does not seem to be valid any more. Please ask Agnes C.S. Cheng to have the entry updated or send us the correct address.
Editor: Agnes C.S. Cheng
The email address of this editor does not seem to be valid any more. Please ask Agnes C.S. Cheng to have the entry updated or send us the correct address.
Editor: Agnes C.S. Cheng
The email address of this editor does not seem to be valid any more. Please ask Agnes C.S. Cheng to have the entry updated or send us the correct address.
Editor: Agnes C.S. Cheng
The email address of this editor does not seem to be valid any more. Please ask Agnes C.S. Cheng to have the entry updated or send us the correct address.
Editor: Agnes C.S. Cheng
The email address of this editor does not seem to be valid any more. Please ask Agnes C.S. Cheng to have the entry updated or send us the correct address.
Series handle: RePEc:eee:jocaae
ISSN: 1815-5669
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Content
2017, Volume 13, Issue 1
- 1-19 Political connections, related party transactions, and auditor choice: Evidence from Indonesia
by Habib, Ahsan & Muhammadi, Abdul Haris & Jiang, Haiyan
- 20-36 Corporate life cycle, organizational financial resources and corporate social responsibility
by Hasan, Mostafa Monzur & Habib, Ahsan
- 37-51 The effect of ambiguity in an auditing standard on auditor independence: Evidence from nonaudit fees and SOX 404 opinions
by Li, Chan & Raman, K.K. & Sun, Lili & Wu, Da
- 52-68 The incentive effects of R&D tax credits: An empirical examination in an emerging economy
by Chen, Ming-Chin & Gupta, Sanjay
- 69-87 The CEO pay slice: Managerial power or efficient contracting? Some indirect evidence
by Bugeja, Martin & Matolcsy, Zoltan & Spiropoulos, Helen
2016, Volume 12, Issue 3
- 191-209 Institutional factors and conditional conservatism in Malaysia: Does international financial reporting standards convergence matter?
by Madah Marzuki, Marziana & Abdul Wahab, Effiezal Aswadi
- 210-222 Board gender diversity and sustainability reporting quality
by Al-Shaer, Habiba & Zaman, Mahbub
- 223-240 Earnings in firm valuation and their value relevance
by Clout, Victoria J. & Willett, Roger J.
- 241-256 The effects of the 2006 SEC executive compensation disclosure rules on managerial incentives
by Espahbodi, Reza & Liu, Nan & Westbrook, Amy
- 257-273 Analyst forecasts and stock price informativeness: Some international evidence on the role of audit quality
by Cheong, Chee Seng & Zurbruegg, Ralf
- 274-289 Corporate governance practices, self-dealings, and firm performance: Evidence from India
by Chauhan, Yogesh & Lakshmi, K. Rajya & Dey, Dipanjan Kumar
- 290-308 The role of corporate governance in accounting discretion under IFRS: Goodwill impairment in Australia
by Kabir, Humayun & Rahman, Asheq
2016, Volume 12, Issue 2
- 111-120 A research note: Are auditors unable to detect classification shifting or merely not willing to report it? Evidence from India
by Desai, Naman & Nagar, Neerav
- 121-140 Auditor client specific knowledge and internal control weakness: Some evidence on the role of auditor tenure and geographic distance
by Chen, Yangyang & Gul, Ferdinand A. & Truong, Cameron & Veeraraghavan, Madhu
- 141-158 Ownership structure and corporate tax avoidance: Evidence from publicly listed private firms in China
by Richardson, Grant & Wang, Bei & Zhang, Xinmin
- 159-175 Corporate governance and CEO compensation in Indian firms
by Jaiswall, Sudhir Shiv Kumar & Bhattacharyya, Asish Kumar
- 176-190 The determinants and value relevance of banks' discretionary loan loss provisions during the financial crisis
by Morris, Richard D. & Kang, Helen & Jie, Jing
2016, Volume 12, Issue 1
- 1-14 Operating performance following corporate acquisitions: Does the organisational form of the target matter?
by Shams, Syed M.M. & Gunasekarage, Abeyratna
- 15-34 Corporate litigation and changes in CEO reputation: Guidance from U.S. Federal Court lawsuits
by Liu, Chelsea & Aharony, Joseph & Richardson, Grant & Yawson, Alfred
- 35-60 Organizational structure, agency costs, and accrual quality
by Hsu, Audrey Wen-hsin & Liu, Sophia Hsin-Tsai
- 61-72 The effect of commercial banks' internal control weaknesses on loan loss reserves and provisions
by Cho, Myojung & Chung, Kwang-Hyun
- 73-88 Economic consequences of changes in the lease accounting standard: Evidence from Japan
by Kusano, Masaki & Sakuma, Yoshihiro & Tsunogaya, Noriyuki
- 89-110 CEO confidence and stock returns
by Bharati, Rakesh & Doellman, Thomas & Fu, Xudong
2015, Volume 11, Issue 3
- 183-198 Accrual-based and real earnings management: An international comparison for investor protection
by Enomoto, Masahiro & Kimura, Fumihiko & Yamaguchi, Tomoyasu
- 199-214 Reporting incentives, ownership concentration by the largest outside shareholder, and reported goodwill impairment losses
by Abdul Majid, Jamaliah
- 215-230 Family firms, firm performance and political connections: Evidence from Bangladesh
by Muttakin, Mohammad Badrul & Monem, Reza M. & Khan, Arifur & Subramaniam, Nava
- 231-244 News announcement effects of compliance with section 404 of SOX: Evidence from non-accelerated filers
by Khedmati, Mehdi & Navissi, Farshid & Shams, Syed & Vinkler, Daniel
- 245-261 What drives the allocation of the purchase price to goodwill?
by Bugeja, Martin & Loyeung, Anna
- 262-279 Determinants of voluntary corporate governance disclosure: Evidence from Islamic banks in the Southeast Asian and the Gulf Cooperation Council regions
by Abdullah, Wan Amalina Wan & Percy, Majella & Stewart, Jenny
2015, Volume 11, Issue 2
- 89-103 An empirical comparison of the effect of XBRL on audit fees in the US and Japan
by Shan, Yuan George & Troshani, Indrit & Richardson, Grant
- 104-120 Analysts' earnings forecasts and technological conditions in the firm's investment environment
by Lambert, David & Matolcsy, Zoltan & Wyatt, Anne
- 121-137 Financial decisions by business groups in India: Is it “fair and square”?
by Basu, Debarati & Sen, Kaustav
- 138-147 Foreign investors' interests and corporate tax avoidance: Evidence from an emerging economy
by Salihu, Ibrahim Aramide & Annuar, Hairul Azlan & Sheikh Obid, Siti Normala
- 148-165 Managerial overconfidence and audit fees
by Duellman, Scott & Hurwitz, Helen & Sun, Yan
- 166-181 Is audit quality impacted by auditor relationships?
by Ball, Fiona & Tyler, Jonathan & Wells, Peter
2015, Volume 11, Issue 1
- 1-17 Determinants and economic consequences of voluntary disclosure of internal control weaknesses in China
by Ji, Xu-dong & Lu, Wei & Qu, Wen
- 18-30 Voluntary corporate governance structure and financial distress: Evidence from Australia
by Miglani, Seema & Ahmed, Kamran & Henry, Darren
- 31-45 Fair value accounting for non-current assets and audit fees: Evidence from Australian companies
by Yao, Dai Fei (Troy) & Percy, Majella & Hu, Fang
- 46-60 Corporate life cycle and cost of equity capital
by Hasan, Mostafa Monzur & Hossain, Mahmud & Cheung, Adrian (Wai-Kong) & Habib, Ahsan
- 61-74 Can Anglo-Saxon audit committee scheme improve earnings quality in non-Anglo-Saxon environments?
by Chen, Jengfang & Duh, Rong-Ruey & Hsu, Audrey Wen-Hsin & Pan, Chien-Min
- 75-87 The SEC's elimination of 20-F reconciliation and information asymmetry
by Chen, Lucy Huajing & Deng, Saiying & Gupta, Parveen P. & Sami, Heibatollah
2014, Volume 10, Issue 3
- 161-175 China’s Securities reforms and IPO wealth loss
by Chalmers, Keryn & Haman, Janto & Qu, Wen
- 176-190 The behavioral basis of sell-side analysts’ herding
by Durand, Robert B. & Limkriangkrai, Manapon & Fung, Lucia
- 191-205 Does voluntary carbon disclosure reflect underlying carbon performance?
by Luo, Le & Tang, Qingliang
- 206-224 Japanese stock market reaction to announcements of news affecting auditors’ reputation: The case of the Olympus fraud
by Frendy, & Hu, Dan
- 225-247 Characteristics of non-audit services and financial restatements in Malaysia
by Abdul Wahab, Effiezal Aswadi & Gist, Willie E. & Nik Abdul Majid, Wan Zurina
- 248-261 Institutional incentives and earnings quality: The influence of government ownership in China
by Liu, Xiang & Saidi, Reza & Bazaz, Mohammad
- 262-276 Cross-listing as a Global Depository Receipt: The influence of emerging markets, regulation, and accounting regime
by Chugh, Shrutika & Fargher, Neil & Wright, Sue
- 277-295 Finance company failure in New Zealand during 2006–2009: Predictable failures?
by Douglas, Ella & Lont, David & Scott, Tom
2014, Volume 10, Issue 2
- 87-99 The value relevance of deferred tax attributed to asset revaluations
by Hanlon, Dean & Navissi, Farshid & Soepriyanto, Gatot
- 100-114 Group versus individual compensation schemes for senior executives and firm performance: Some evidence based on archival data
by Brown, Paul J & Matolcsy, Zoltan & Wells, Peter
- 115-129 A game of accounting numbers in asset pricing: Evidence from the privatization of state-owned enterprises
by Chen, Charles J.P. & Du, Jun & Su, Xijia
- 130-147 Incentive alignment through performance-focused shareholder proposals on management compensation
by Fortin, Steve & Subramaniam, Chandra & Wang, Xu (Frank) & Zhang, Sanjian (Bill)
- 148-159 The effects of harmonization and convergence with IFRS on the timeliness of earnings reported under Chinese GAAP
by Wu, Grace Shu-hsing & Li, Shu-hsing & Lin, Steve
2014, Volume 10, Issue 1
- 1-15 Incentives for corporate tax planning and reporting: Empirical evidence from Australia
by Taylor, Grantley & Richardson, Grant
- 16-31 Corporate board and board committee independence, firm performance, and family ownership concentration: An analysis based on Hong Kong firms
by Leung, Sidney & Richardson, Grant & Jaggi, Bikki
- 32-45 Corporate ownership, corporate governance reform and timeliness of earnings: Malaysian evidence
by Lim, Mable & How, Janice & Verhoeven, Peter
- 46-58 Predicting earnings in a poor information environment
by Wang, Weimin & (Frank) Wang, Xu
- 59-75 Non-compensation-related consultant service and CEO compensation
by Hsu, Audrey Wen-hsin & Shyu, Yi-Ru & Wang, Victoria Shao-Pin
- 76-85 Volatility and risk relevance of comprehensive income
by Khan, Shahwali & Bradbury, Michael E.
2013, Volume 9, Issue 2
- 123-135 Changes in the value relevance of accounting information over time: Evidence from the emerging market of China
by Lam, Kevin C.K. & Sami, Heibatollah & Zhou, Haiyan
- 136-150 Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms
by Richardson, Grant & Taylor, Grantley & Lanis, Roman
- 151-169 The global recognition strategy of blue chips of the Russian and Commonwealth of Independent States (CIS) markets
by Kim, Oksana
- 170-182 The effects on financial statements of the litigation cost rule in a civil action for negligence against the auditor
by Barnes, Paul
- 183-202 Effect of ownership, governance, and transparency on liquidity – Chilean evidence
by Gjerde, Tom & Mahenthiran, Sakthi & Cademartori, David
- 203-220 Weakened outside shareholder rights in dual-class firms and timely loss reporting
by Khurana, Inder K. & Raman, K.K. & Wang, Dechun
- 221-236 Information asymmetry of fair value accounting during the financial crisis
by Liao, Lin & Kang, Helen & Morris, Richard D. & Tang, Qingliang
- 237-254 Australia’s ‘two-strikes’ rule and the pay-performance link: Are shareholders judicious?
by Monem, Reza & Ng, Chew
2013, Volume 9, Issue 1
- 1-18 Deferred taxes, earnings management, and corporate governance: Malaysian evidence
by Kasipillai, Jeyapalan & Mahenthiran, Sakthi
- 19-32 Do investment in and the sourcing arrangement of the internal audit function affect audit delay?
by Wan-Hussin, Wan Nordin & Bamahros, Hasan Mohammed
- 33-49 Determinants of board structure: Evidence from Australia
by Monem, Reza M.
- 50-66 Voluntary disclosure practices by foreign firms cross-listed in the United States
by Hope, Ole-Kristian & Kang, Tony & Kim, Joung W.
- 67-82 Short-term debt maturity, monitoring and accruals-based earnings management
by Fung, Simon Y.K. & Goodwin, John
- 83-99 Corporate governance and risk management: The role of risk management and compensation committees
by Tao, Ngoc Bich & Hutchinson, Marion
- 100-121 Managerial risk-taking incentives and non-GAAP earnings disclosures
by Bansal, Naresh & Seetharaman, Ananth & Wang, Xu (Frank)
2012, Volume 8, Issue 2
- 53-63 Capital gains taxes and the market response to public announcements in an indexation-based tax regime
by Clinch, Greg & Odat, Mahmoud
- 64-77 The role of accounting conservatism in management forecast bias
by Sun, Yan & Xu, Weihong
- 78-91 The timing of changes in CEO compensation from cash bonus to equity-based compensation: Determinants and performance consequences
by Matolcsy, Zoltan & Shan, Yaowen & Seethamraju, Vinay
- 92-109 Dynamic internal control performance over financial reporting and external financing
by Shi, Wei & Wang, Rencheng
- 110-120 Non-cash compensation with production externalities and agency problems related to an agent’s consumption choice
by Adithipyangkul, Pattarin
2012, Volume 8, Issue 1
2011, Volume 7, Issue 2
2011, Volume 7, Issue 1
2010, Volume 6, Issue 2
- 47-60 An accounting-based valuation approach to valuing corporate governance in Taiwan
by Lee, Shih-Cheng & Lin, Chien-Ting
- 61-76 The complementary relationship between financial and non-financial information in the biotechnology industry and the degree of investor sophistication
by Callen, Jeffrey L. & Gavious, Ilanit & Segal, Dan
- 77-91 Does economic freedom fosters banks’ performance? Panel evidence from Malaysia
by Sufian, Fadzlan & Habibullah, Muzafar Shah
- 92-100 Board independence, board diligence and liquidity in Malaysia: A research note
by Foo, Yee-Boon & Zain, Mazlina Mat
2010, Volume 6, Issue 1
2009, Volume 5, Issue 2
- 61-79 A cross-country comparison of corporate governance and firm performance: Do financial structure and the legal system matter?
by Anderson, Anne & Gupta, Parveen P.
- 80-94 Litigation reform, accounting discretion, and the cost of equity
by Boone, Jeff P. & Khurana, Inder K. & Raman, K.K.
- 95-107 Alternative explanations for the association between market values and stock-based compensation expenditure
by Matolcsy, Zoltan & Riddell, Suzanna & Wright, Anna
2009, Volume 5, Issue 1
- 1-19 Earnings surprise and sophisticated investor preferences in India
by Sen, Kaustav
- 20-33 The impact of audit committee quality on financial reporting quality and audit fees
by Rainsbury, Elizabeth A. & Bradbury, Michael & Cahan, Steven F.
- 34-46 Effects of country-level legal, extra-legal and political institutions on auditing: A cross-country analysis of the auditor specialization premium
by Srinidhi, Bin & Lim, Chee Yeow & Hossain, Mahmud
- 47-59 What affects accounting conservatism: A corporate governance perspective
by Chi, Wuchun & Liu, Chiawen & Wang, Taychang
2008, Volume 4, Issue 2
2008, Volume 4, Issue 1
Printed from https://ideas.repec.org/s/eee/jocaae2.html
