1501 Accounting, Auditing and Accountability Concept

subject area of

• Helping Children Left Behind: State Aid and the Pursuit of Educational Equity. By JOHN YINGER.  Academic Article
• A NOTE ON THE EXPENDITURE TAX AND PROGRESSIVITY  Academic Article
• A POSSIBLE RECONCILIATION OF SOME OF THE CONFLICTING FINDINGS ON CLOSED-END FUND DISCOUNTS: A NOTE  Academic Article
• A case study of global agency innovation rankings: implications on current definitions of innovation  Academic Article
• A causal model of human capital antecedents and consequents in the financial services industry  Academic Article
• A scientometric analysis of the Proceedings of the McMaster World Congress on the Management of Intellectual Capital and Innovation for the 1996‐2008 period  Academic Article
• Accounting Horizons  Journal
• Accounting Review  Journal
• Accounting and Business Research  Journal
• Accounting and Finance  Journal
• Accounting, Organizations and Society  Journal
• Accruals and real earnings management: testing the debt covenant hypothesis  Academic Article
• Advances in Management Accounting  Journal
• Agency cost of debt overhang with optimal investment timing and size  Academic Article
• An Empirical Investigation of the Random Character of Annual Earnings  Academic Article
• An Experimental Examination of the Effects of Forecast Bias on Individuals' Use of Forecasted Information  Academic Article
• An Experimental Test of the Impact of Overconfidence and Gender on Trading Activity  Academic Article
• An Extension of Anile and Nallebuff's Conservatism and Auditor‐Client Negotiations: Implementation of Auditor's Asymmetric Loss Function  Academic Article
• Annual Report Readability, Tone Ambiguity, and the Cost of Borrowing  Academic Article
• Antecedents and consequences of financial analyst turnover  Academic Article
• Are Time Preference and Risk Preference Associated with Cognitive Intelligence and Emotional Intelligence?  Academic Article
• Asian Review of Accounting  Journal
• Auditing  Journal
• Auditor Independence in Fact: Research, Regulatory, and Practice Implications Drawn from Experimental and Archival Research  Academic Article
• Auditor Rotation: The PCAOB Considers a New Direction  Academic Article
• Auditor independence, self-interested behavior and ethics: some experimental evidence  Academic Article
• Auditors' Strategies to Protect Their Litigation Reputation: A Research Note  Academic Article
• Auditor–client management relationships and roles in negotiating financial reporting  Academic Article
• Banks' funding structure and earnings quality  Academic Article
• Banks' option to lend, interest rate sensitivity, and credit availability  Academic Article
• Behavioral Heterogeneity in the Stock Market Revisited: What Factors Drive Investors as Fundamentalists or Chartists?  Academic Article
• Behavioral Research in Accounting  Journal
• Board Governance in Canadian Universities  Academic Article
• Board composition, non‐executive directors and governance cultures in Irish ICT firms: a CFO perspective  Academic Article
• Bond Portfolio Laddering: A Mean-Variance Perspective  Academic Article
• Business Ethics Quarterly  Journal
• Business Strategy and the Environment  Journal
• CEO Implicit Motives: Their Impact on Firm Performance  Academic Article
• Can Short Sellers Detect Internal Control Material Weaknesses? Evidence from Section 404 of the Sarbanes-Oxley Act  Academic Article
• Can earnings fixated investors survive in a competitive securities market? Implications for sustained price anomalies and mark-to-market accounting  Academic Article
• Canadian Accounting Perspectives Accounting Perspectives  Journal
• Challenges for Public Service Capacity and the Role of Public Employee Training as a Moderator in India  Academic Article
• Contemporary Accounting Research  Journal
• Convergence, Enron and All That: Improving the Quality and Relevance of Public Sector Financial Reporting  Academic Article
• Corporate Governance (Bingley)  Journal
• Credit Derivatives and Analyst Behavior  Academic Article
• Credit risk in Islamic banking: evidence from the GCC  Academic Article
• Current Issues in Auditing  Journal
• DO “CATCH-UP LIMITS” RAISE RETIREMENT SAVING? EVIDENCE FROM A REGRESSION DISCONTINUITY DESIGN  Academic Article
• Dealing with Fuzziness in Cost-Volume-Profit Analysis  Academic Article
• Determining Hurdle Rate and Capital Allocation in Credit Portfolio Management  Academic Article
• Discretion in bank loan loss allowance, risk taking and earnings management  Academic Article
• Discussion of “Earnings surprises and prior insider trading: Tests of joint informativeness”  Academic Article
• Distinguishing between the board and management in company mission  Academic Article
• Do Managers Intend to Use the Same Negotiation Strategies as Partners?  Academic Article
• Do Private Company Targets that Hire Big 4 Auditors Receive Higher Proceeds?*  Academic Article
• Does Citizens’ Financial Literacy Relate to Bank Financial Reporting Transparency?  Academic Article
• Dory & Nemo Early Learning Center  Academic Article
• ECONOMIC CONSEQUENCES OF SFAS NO-33 - AN INSIDER-TRADING PERSPECTIVE  Academic Article
• Economic policy uncertainty and bank earnings opacity  Academic Article
• Editorial  Academic Article
• Efficient Market Tests of the Informational Content of Dividend Announcements: Critique and Extension  Academic Article
• Emerging Markets Are Catching Up: Economic or Financial Integration?  Academic Article
• Emerging Markets Are Catching Up: Economic or Financial Integration? - CORRIGENDUM  Academic Article
• Equity Systematic Risk (Beta) and Its Determinants*  Academic Article
• Error-Learning in the Eurodollar Market  Academic Article
• Error-Learning in the Eurodollar Market  Academic Article
• European Accounting Review  Journal
• Experimental Evidence Relating to the Person-Situation Interactionist Model of Ethical Decision Making  Academic Article
• Expiration-Day Effects of Index Futures and Options: Some Canadian Evidence  Academic Article
• Exploring the effect of environmental orientation on financial decisions of businesses at the bottom of the pyramid: Evidence from the microlending context  Academic Article
• External Auditors' Judgment and Decision Making: An Audit Process Task Analysis  Academic Article
• Financial Analysts Journal  Journal
• Financial Reporting Interview-Based Research: A Field Research Primer with an Illustrative Example  Academic Article
• Forecaster Overconfidence and Market Survey Performance  Article
• Further evidence on analyst and investor misweighting of prior period cash flows and accruals  Academic Article
• Gender and beauty in the financial analyst profession: evidence from the United States and China  Academic Article
• Getting Real with Real Options: A Utility-Based Approach for Finite-Time Investment in Incomplete Markets  Academic Article
• Government real estate interventions and the stock market  Academic Article
• Green Product Innovation in Manufacturing Firms: A Sustainability-Oriented Dynamic Capability Perspective  Academic Article
• Green intellectual capital and environmental management accounting: Natural resource orchestration in favor of environmental performance  Academic Article
• Guest editorial  Academic Article
• Home Capital Group-The High Cost of Dishonesty  Academic Article
• How Are Institutions Informed? Proactive Trading, Information Flows, and Stock Selection Strategies*  Academic Article
• How strategy map works for Ontario's health system  Academic Article
• ILLIQUIDITY RISK, PROJECT CHARACTERISTICS, AND THE OPTIMAL MATURITY OF CORPORATE DEBT  Academic Article
• INFORMATION ASYMMETRY AND THE UNDERPRICING OF INITIAL PUBLIC OFFERINGS: FURTHER EMPIRICAL EVIDENCE  Academic Article
• INTEGRATION vs SEGMENTATION IN THE KOREAN STOCK MARKET  Academic Article
• IT and the Board of Directors: An Empirical Investigation into the “Governance Questions” Canadian Board Members Ask about IT  Academic Article
• Impact of intellectual capital on corporate performance: evidence from the Arab region  Academic Article
• Incremental cost-volume-profit analysis  Academic Article
• Intellectual Capital Disclosure in Canadian Corporations  Academic Article
• Intellectual capital ROI: a causal map of human capital antecedents and consequents  Academic Article
• Intellectual capital and business performance in Malaysian industries  Academic Article
• Intellectual capital and financial performance in social cooperative enterprises  Academic Article
• Intellectual capital and financial performance in the Serbian ICT industry  Academic Article
• Intellectual capital and performance measurement systems in Iran  Academic Article
• Intellectual capital and performance within the banking sector of Luxembourg and Belgium  Academic Article
• Intellectual capital and supply chain resilience  Academic Article
• Intellectual capital in small and medium enterprises in Pakistan  Academic Article
• Intellectual capital's link with financing opportunities  Academic Article
• Intellectual capital, knowledge management and social capital within the ICT sector in Jordan  Academic Article
• Internal auditing and voluntary cooperation in firms: A cross-cultural experiment  Academic Article
• International Journal of Accounting  Journal
• International Journal of Accounting Information Systems  Journal
• International Journal of Accounting and Finance International Journal of Accounting and Finance  Journal
• International Journal of Accounting, Auditing and Performance Evaluation  Journal
• International Journal of Financial Research International Journal of Financial Research  Journal
• International Journal of Managerial Finance  Journal
• International Journal of Public Sector Management  Journal
• International Review of Finance  Journal
• International Review of Financial Analysis  Journal
• Intraday dynamics of volatility and duration: Evidence from Chinese stocks  Article
• Intra‐organizational knowledge exchange  Academic Article
• Investigating the current state and impact of the intellectual capital academic discipline  Academic Article
• Investor Attention and Earnings Management around the World  Academic Article
• Investor Attention and Stock Mispricing  Academic Article
• Is Analyst Earnings Forecast Ability Only Firm Specific?*  Academic Article
• Is board IT governance a silver bullet? A capability complementarity and shaping view  Academic Article
• Is sin always a sin? The interaction effect of social norms and financial incentives on market participants’ behavior  Academic Article
• Journal of Accounting Education  Journal
• Journal of Accounting Research  Journal
• Journal of Accounting and Finance  Journal
• Journal of Accounting and Public Policy  Journal
• Journal of Accounting, Auditing and Finance  Journal
• Journal of Applied Finance: theory, practice, education  Journal
• Journal of Behavioral Finance  Journal
• Journal of Business Finance and Accounting  Journal
• Journal of Financial Research  Journal
• Journal of Financial Services Research  Journal
• Journal of Financial and Quantitative Analysis  Journal
• Journal of Human Resource Costing and Accounting  Journal
• Journal of Information Systems  Journal
• Journal of Intellectual Capital  Journal
• Journal of International Financial Management and Accounting  Journal
• Journal of Islamic Accounting and Business Research  Journal
• Journal of Public Budgeting, Accounting and Financial Management  Journal
• Management Control and Takeover Premiums  Academic Article
• Managerial Ownership and Financial Analysts’ Information Environment  Academic Article
• Managers’ Cost of Equity Capital Estimates: Empirical Evidence  Academic Article
• Managing intellectual capital in Nigerian telecommunications companies  Academic Article
• Market effects of SEC regulation of short-term borrowing disclosure  Academic Article
• Market response to dividend change announcements: unregulated versus regulated US firms  Academic Article
• Mean-Variance Utility Functions and the Demand for Risky Assets: An Empirical Analysis Using Flexible Functional Forms  Academic Article
• Money and the C-CAPM  Academic Article
• Money and the C-CAPM  Academic Article
• National Intellectual Capital Index  Academic Article
• National Tax Journal  Journal
• Negotiations over Accounting Issues: The Congruency of Audit Partner and Chief Financial Officer Recalls  Academic Article
• Negotiations over Accounting Issues: The Congruency of Audit Partner and Chief Financial Officer Recalls  Academic Article
• Negotiations over accounting issues: The congruency of audit partner and chief financial officer recalls  Conference Paper
• Nonfinancial performance measures and earnings management  Academic Article
• OPTIONS LISTING, MARKET LIQUIDITY AND STOCK BEHAVIOUR: SOME CANADIAN EVIDENCE  Academic Article
• On the “essential condition” of intellectual capital: labour!  Academic Article
• Optimal Bond Refunding: A Practical Approach  Academic Article
• Optimal Expansion Financing and Prior Financial Structure*  Academic Article
• Organizational Memory and Bank Accounting Conservatism  Academic Article
• Organizational size and knowledge flow: a proposed theoretical link  Academic Article
• Pacific Basin Finance Journal  Journal
• Perceptions of Intellectual Capital: Irish Evidence  Academic Article
• Performance measurement and adoption of balanced scorecards  Academic Article
• Performance of Japanese leveraged ETFs  Academic Article
• Performance of Value Line's Recommendations: The Canadian Case  Academic Article
• Portfolio Analysis Using Spreadsheet Tools  Academic Article
• Positioning management accounting on the intellectual capital agenda  Academic Article
• Positioning management accounting on the intellectual capital agenda  Academic Article
• Probability Judgment Error and Speculation in Laboratory Asset Market Bubbles  Academic Article
• Probability Judgment Error and Speculation in Laboratory Asset Market Bubbles  Academic Article
• Problems and Perspectives in Management  Journal
• Public Management Review  Journal
• Public Money and Management  Journal
• Public Money and Mickey Mouse: Evaluating performance and accountability in the Hong Kong Disneyland joint venture public–private partnership  Academic Article
• Research in Accounting Regulation  Journal
• Review of Accounting Studies  Journal
• Review of Accounting and Finance  Journal
• Review of Derivatives Research  Journal
• Review of Finance European Finance Review  Journal
• SELF-SELECTION BIAS AND THE ECONOMIC CONSEQUENCES OF ACCOUNTING REGULATION - AN APPLICATION OF 2-STAGE SWITCHING REGRESSION TO SFAS NO 2  Academic Article
• Social Screens and Systematic Investor Boycott Risk  Academic Article
• Social Screens and Systematic Investor Boycott Risk  Academic Article
• Spot and Forward Exchange Rates: A Causality Analysis  Academic Article
• St. Thomas University: Which Balanced Scorecard to Use?*/ST. THOMAS UNIVERSITY: LE CHOIX D'UN TABLEAU DE BORD  Academic Article
• Strategic environmental management in the Greek chemical industry: results from an exploratory study of selected companies  Academic Article
• Strategic environmental management in the Greek chemical industry: results from an exploratory study of selected companies  Academic Article
• Strategy, structure, performance management, and organizational outcome: Application of balanced scorecard in Canadian health care organizations  Academic Article
• TESTS OF THE VALUE LINE RANKING SYSTEM: SOME INTERNATIONAL EVIDENCE  Academic Article
• THE PRICING EFFICIENCY OF LEVERAGED EXCHANGE-TRADED FUNDS: EVIDENCE FROM THE U.S. MARKETS  Academic Article
• THE SENSITIVITY OF CHARITABLE GIVING TO THE TIMING AND SALIENCE OF TAX CREDITS  Academic Article
• TRANSITORY MARKET STATES AND THE JOINT OCCURRENCE OF MOMENTUM AND MEAN REVERSION  Academic Article
• Term Premium Determinants, Return Enhancement and Interest Rate Predictability  Academic Article
• Termination Risk, Multiple Managers and Mutual Fund Tournaments  Academic Article
• Testing the Efficacy of Replacing the Incurred Credit Loss Model with the Expected Credit Loss Model  Academic Article
• The Auditor's Reporting Model: A Literature Overview and Research Synthesis  Academic Article
• The Chief Financial Officer's Perspective on Auditor-Client Negotiations*  Academic Article
• The Convergence of IFRS and U.S. GAAP: Evidence from the SEC's Removal of Form 20-F Reconciliations  Article
• The Convergence of IFRS and U.S. GAAP: Evidence from the SEC's Removal of Form 20‐F Reconciliations  Academic Article
• The Effects of Secondary School Accounting Education on University Accounting Performance-A Canadian Experience  Academic Article
• The German guideline for intellectual capital reporting: method and experiences  Academic Article
• The Impact of Options Listing on Stock Behaviour and Market Liquidity: Some Canadian Evidence  Academic Article
• The Psychological Explanation of Asset Price Overreaction and Underreaction to New Information: Representativeness Heuristic and Conservatism bias  Academic Article
• The auditor’s strategy selection for negotiation with management: Flexibility of initial accounting position and nature of the relationship  Academic Article
• The evaluation of the Canadian BAX contract in managing short‐term interest rate exposure  Academic Article
• The impact of financial constraints on banks’ cash tax avoidance  Academic Article
• The impact of voluntary disclosure on cost of equity capital estimates in a temporal setting  Academic Article
• The relationship between culture and corruption: a cross‐national study  Academic Article
• The relationship between operating leverage and financial leverage  Academic Article
• Thought leadership on intellectual capital  Academic Article
• To exempt or not to exempt non-accelerated filers from compliance with the auditor attestation requirement of Section 404(b) of the Sarbanes–Oxley Act  Academic Article
• Trading Volume in Dealer Markets  Academic Article
• UNDERPRICING OF NEW ISSUES AND THE CHOICE OF AUDITOR AS A SIGNAL OF INVESTMENT BANKER REPUTATION  Academic Article
• Understanding the Restatement Process  Academic Article
• Unpacking the black box  Academic Article
• Unrecognized assets created by public-sector investments in health and social services  Academic Article
• Usefulness of comprehensive income reporting in Canada  Academic Article
• Voluntary turnover: knowledge management – friend or foe?  Academic Article
• What Affects Individuals' Decisions to Acquire Forecasted Information?  Academic Article
• What Questions Do Board Members in Public Service Organizations Ask about Executive Compensation?  Academic Article