Advances in accounting
2013 - 2024
Current editor(s): Dennis Caplan From Elsevier
Bibliographic data for series maintained by Catherine Liu (). Access Statistics for this journal.
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Volume 67, issue C, 2024
- Auditor's financial stress: An inconspicuous determinant of audit outcomes
- Robert Felix and Amanda L. Wilford
- The effect of corporate reputation on accounting conservatism
- Kourosh Amirkhani, Jenny Brown and Jeffrey Gramlich
- CEO political ideology and asymmetric cost behavior
- Adam Esplin, Yun Ke, Kari Joseph Olsen and Jiwoo Seo
- The interaction between incentive and opportunity in corporate tax planning: Evidence from financially constrained firms
- Kaishu Wu
- Discussion of “The interaction between incentive and opportunity in corporate tax planning: Evidence from financially constrained firms”
- Stacie O. Kelley
- Firm life cycle and accrual quality
- Jose Elias Almeida and Devendra Kale
- Do socially responsible firms demonstrate a preference for using classification shifting to manage earnings?
- Curtis Farnsel and Kelly Ha
- Non-IFRS earnings information in financial highlights of annual reports
- Tami Dinh, Helen Kang and Chang Zhao
- Firm location and tax avoidance: Urban versus non-urban firms
- Erik Devos, Yun Ke, Kenneth Snead and Fuzhao Zhou
- Universal demand laws and stakeholders: Evidence from the auditor's perspective
- Alona Bilokha, Joon Ho Kong and Joseph A. Micale
Volume 66, issue C, 2024
- Conditional conservatism in GAAP earnings and the implications for the disclosure of non-GAAP earnings
- Brandon D. Ater, Emre Kilic and Christian K. Sobngwi
- The concerns of linking IRS tax disclosures to financial statements on analysts' effective tax rate forecasts
- Russell Barber, Dana Hollie and Norman Massel
- Differential responses to tax regulation: The case of Schedule UTP
- David Tree, Dilin Wang and Peter J. Frischmann
- Financial reporting consequences of CEOs' early-life exposure to disasters and violent crime
- Joanna Golden and Mark Kohlbeck
- Independent analyst research: Does it matter who pays?
- William L. Buslepp, Ryan J. Casey and G. Ryan Huston
- Do competitive markets encourage tax aggressiveness?
- Carolyn M. Callahan, James M. Plečnik and Jiwoo Ryou
Volume 65, issue C, 2024
- Generalist CEOs and the readability of the 10-K report
- Rachana Kalelkar, Hongkang Xu, Duong Nguyen and Zheng Chen
- Managerial ability and cost of equity capital
- Soomi Jang, Heeick Choi and Hyungtae Kim
- The association between ethical leadership and environmental activity management: The mediating role of employee environmental empowerment
- Sophia Su, Kevin Baird and Thanh Phan
- The licensing and certification roles of the CPA license in the gig economy
- Nicholas Krupa
- Does external auditor coordination influence internal auditor effort?
- Porschia Nkansa
- The BP oil spill and income classification shifting of oil and gas companies
- Michael Lacina, Shanshan Pan and Steve Garner
- Financial reporting timeliness and its determinants in UK charities
- Arung Gihna Mayapada, Pallab Kumar Biswas and Helen Roberts
- Debt covenant violations and corporate cost management
- Yuqi Gu and Bo Ouyang
Volume 64, issue C, 2024
- Impact of audit committee social capital on the adoption of COSO 2013
- Nusrat Farah, Md Shariful Islam, Amanuel Tadesse and William McCumber
- Tone of narrative disclosures and earnings management: UK evidence
- Tamer Elshandidy and Hany Kamel
- Clients' strategic change and auditor behavior: Evidence from audit adjustments and audit fees
- Bin Wu, Anqi Li and Wen Zhang
- Detecting accounting fraud in family firms: Evidence from machine learning approaches
- Md Jahidur Rahman and Hongtao Zhu
- Does Islamic religiosity influence professional accountants' judgments? Evidence from global convergence of IFRS
- A.F.M. Mainul Ahsan, Sudipta Bose and Muhammad Jahangir Ali
- The effect of audit committee financial expertise on earnings management tactics in the post-SOX era
- Hui Xia, Shu Lin, Shuo Li and Indranil Bardhan
- Do analysts provide information about other comprehensive income in book value forecasts for financial firms?
- Dirk Black and Thaddeus Neururer
- Financial analysts' information discovery: A study of manager-analyst interactions in conference calls
- Chuong Do
- Privileged information access, analyst consensus building, and stock return volatility: Evidence from the JOBS Act
- Shunyao Jin, Michael D. Kimbrough and Isabel Yanyan Wang
- Managerial accounting practices, HR metrics, and firm performance
- Rene Arseneault and Jacqueline Gagnon
- The interactive effects of performance evaluation leniency and performance measurement precision on employee effort and performance
- Yelin Li, Bernhard E. Reichert and Alex Woods
Volume 63, issue C, 2023
- The effects of time pressure on audit fees
- Kristyn Calabrese
- The role of adverse outcomes in municipal debt costs
- Christopher T. Edmonds, Ryan D. Leece, Beth Y. Vermeer and Thomas E. Vermeer
- The impact of online tax community advice on individual taxpayer decision making
- Gregory Stone, Stephanie Walton and Zhang, Yibo (James)
- Do social networks improve the chance of obtaining challenging assignments? Evidence from Black accounting professionals
- R. Mithu Dey and Lucy Lim
- Local competition and auditors' provision of non-audit services
- Nam Ho
- The governance role of lender monitoring: Evidence from Borrowers' tax planning
- Fuzhao Zhou, Pei Shao, Feixue Xie and Jianning Huang
Volume 62, issue C, 2023
- Gold and tax capitalization: A natural experiment
- Steven Smith and Ron Singleton
- Is there a dark side of competition? Product market competition and auditor-client contracting
- Li, Tianpei (Constance) and Stephanie Walton
- The effect of client gender and negotiation style on auditors' proposed audit adjustments
- Jennifer Hamrick, Jennifer Schafer and Todd DeZoort
- Clawback policy enforcement: To disclose or not to disclose
- Yunshil Cha, Susan Gill and Bernard Wong-On-Wing
- The relationship between R&D intensity, conservatism, and management earnings forecast issuance
- Yezen Kannan, Ashraf Khallaf, Kimberly Gleason and Ibrahim Bostan
Volume 61, issue C, 2023
- The role of founder decision rights and operating and disclosure mechanisms in firm value creation
- Wei Hsu, Yvonne Lee, Nandu J. Nagarajan and Bin Srinidhi
- Corporate giving and the case of tax avoidance
- Qianhua Ling and Linxiao Liu
- Cost stickiness and bank loan contracting
- Jeong-Bon Kim and Jie Zhou
- Work-life balance in public accounting: An experimental inquiry into supervisor support for subordinate career progression
- Mary Sasmaz and Timothy J. Fogarty
- CEO discretionary power, unconstrained stock ownership, and stock trading: Theory and evidence
- Duanping Hong
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