1501 Accounting, Auditing and Accountability Concept

subject area of

• Helping Children Left Behind: State Aid and the Pursuit of Educational Equity. By JOHN YINGER.  Journal Articles
• A NOTE ON THE EXPENDITURE TAX AND PROGRESSIVITY  Journal Articles
• A POSSIBLE RECONCILIATION OF SOME OF THE CONFLICTING FINDINGS ON CLOSED‐END FUND DISCOUNTS: A NOTE  Journal Articles
• A causal model of human capital antecedents and consequents in the financial services industry  Journal Articles
• A scientometric analysis of the Proceedings of the McMaster World Congress on the Management of Intellectual Capital and Innovation for the 1996‐2008 period  Journal Articles
• Abacus  Journal
• Accounting Horizons  Journal
• Accounting Perspectives  Journal
• Accounting Review  Journal
• Accounting and Business Research  Journal
• Accounting and Finance  Journal
• Accounting, Auditing and Accountability Journal  Journal
• Accounting, Organizations and Society  Journal
• Accruals and real earnings management: testing the debt covenant hypothesis  Journal Articles
• Advances in Accounting  Journal
• Advances in Management Accounting  Journal
• Affirmative otherness in a humanitarian NGO: Implications for accountability as responsiveness  Journal Articles
• Agency cost of debt overhang with optimal investment timing and size  Journal Articles
• An Empirical Investigation of the Random Character of Annual Earnings  Journal Articles
• An Examination of Auditor Choice using Evidence from Andersen's Demise  Journal Articles
• An Experimental Examination of the Effects of Forecast Bias on Individuals' Use of Forecasted Information  Journal Articles
• An Experimental Test of the Impact of Overconfidence and Gender on Trading Activity  Journal Articles
• An Extension of Anile and Nallebuff's Conservatism and Auditor‐Client Negotiations: Implementation of Auditor's Asymmetric Loss Function  Journal Articles
• Analyst Forecasts, Managerial Learning, and Corporate Investment  Journal Articles
• Analysts' Book Value Forecasts: Initial Evidence from the Perspective of Real‐Options‐Based Valuation*  Journal Articles
• Analysts' experience and interpretation of discretionary accruals in predicting future earnings  Journal Articles
• Annual Report Readability, Tone Ambiguity, and the Cost of Borrowing  Journal Articles
• Antecedents and consequences of financial analyst turnover  Journal Articles
• Are Material Weaknesses in Internal Controls Associated with Poor M&A Decisions? Evidence from Goodwill Impairment  Journal Articles
• Are Time Preference and Risk Preference Associated with Cognitive Intelligence and Emotional Intelligence?  Journal Articles
• Are firms as liquid as they appear in annual reports?  Journal Articles
• Asian Review of Accounting  Journal
• Audit quality and COVID-19 restrictions  Journal Articles
• Audit-Planning Judgments and Client-Employee Compensation Contracts  Journal Articles
• Auditing: A journal of Practice and Theory  Journal
• Auditor Independence in Fact: Research, Regulatory, and Practice Implications Drawn from Experimental and Archival Research  Journal Articles
• Auditor Rotation: The PCAOB Considers a New Direction  Journal Articles
• Auditor independence, self-interested behavior and ethics: some experimental evidence  Journal Articles
• Auditors' Strategies to Protect Their Litigation Reputation: A Research Note  Journal Articles
• Auditors' interpretation of risk and the quality of analysts' earnings forecasts: Evidence from textual analysis of key audit matters  Journal Articles
• Auditor–client management relationships and roles in negotiating financial reporting  Journal Articles
• Banks' funding structure and earnings quality  Journal Articles
• Banks' option to lend, interest rate sensitivity, and credit availability  Journal Articles
• Beauty and Accounting Academic Career  Journal Articles
• Behavioral Heterogeneity in the Stock Market Revisited: What Factors Drive Investors as Fundamentalists or Chartists?  Journal Articles
• Behavioral Research in Accounting  Journal
• Board Governance in Canadian Universities  Journal Articles
• Board composition, non‐executive directors and governance cultures in Irish ICT firms: a CFO perspective  Journal Articles
• Bond Portfolio Laddering: A Mean-Variance Perspective  Journal Articles
• Bond laddering and bond indexing  Journal Articles
• Business Ethics Quarterly  Journal
• Business Strategy and the Environment  Journal
• CEO Implicit Motives: Their Impact on Firm Performance  Journal Articles
• Can External Monitoring Affect Corporate Financial Reporting and Disclosure? Evidence from Earnings and Expectations Management  Journal Articles
• Can Short Sellers Detect Internal Control Material Weaknesses? Evidence from Section 404 of the Sarbanes-Oxley Act  Journal Articles
• Can earnings fixated investors survive in a competitive securities market? Implications for sustained price anomalies and mark-to-market accounting  Journal Articles
• Challenges for Public Service Capacity and the Role of Public Employee Training as a Moderator in India  Journal Articles
• China Accounting and Finance Review  Journal
• Chinese economic policy uncertainty and U.S. corporate investment  Journal Articles
• Chinese economic policy uncertainty and U.S. households' portfolio decisions  Journal Articles
• Contemporary Accounting Research  Journal
• Convergence, Enron and All That: Improving the Quality and Relevance of Public Sector Financial Reporting  Journal Articles
• Corporate Board: role, duties and composition  Journal
• Corporate Governance (Bingley)  Journal
• Corporate Ownership and Control  Journal
• Credit Derivatives and Analyst Behavior  Journal Articles
• Credit risk in Islamic banking: evidence from the GCC  Journal Articles
• Current Issues in Auditing  Journal
• DO “CATCH-UP LIMITS” RAISE RETIREMENT SAVING? EVIDENCE FROM A REGRESSION DISCONTINUITY DESIGN  Journal Articles
• Dealing with Fuzziness in Cost-Volume-Profit Analysis  Journal Articles
• Determinants and consequences of large CEO pay  Journal Articles
• Determining Hurdle Rate and Capital Allocation in Credit Portfolio Management  Journal Articles
• Discretion in bank loan loss allowance, risk taking and earnings management  Journal Articles
• Discussion of “Earnings surprises and prior insider trading: Tests of joint informativeness”  Journal Articles
• Distinguishing between the board and management in company mission  Journal Articles
• Do Firms Manage Earnings to Influence Credit Ratings? Evidence from Negative Credit Watch Resolutions  Journal Articles
• Do Managers Intend to Use the Same Negotiation Strategies as Partners?  Journal Articles
• Do Private Company Targets that Hire Big 4 Auditors Receive Higher Proceeds?*  Journal Articles
• Does Citizens’ Financial Literacy Relate to Bank Financial Reporting Transparency?  Journal Articles
• Does Mandatory Retrospective Hedge Effectiveness Assessment under ASC 815 Provide Risk-Relevant Information?  Journal Articles
• Dory & Nemo Early Learning Center  Journal Articles
• ECONOMIC CONSEQUENCES OF SFAS NO-33 - AN INSIDER-TRADING PERSPECTIVE  Journal Articles
• EUROPEAN UNIVERSITIES AS COMPLETE ORGANIZATIONS? UNDERSTANDING IDENTITY, HIERARCHY AND RATIONALITY IN PUBLIC ORGANIZATIONS  Journal Articles
• Economic policy uncertainty and bank earnings opacity  Journal Articles
• Editorial  Journal Articles
• Efficient Market Tests of the Informational Content of Dividend Announcements: Critique and Extension  Journal Articles
• Emerging Markets Are Catching Up: Economic or Financial Integration?  Journal Articles
• Emerging Markets Are Catching Up: Economic or Financial Integration? - CORRIGENDUM  Journal Articles
• Enterprise system implementation and cash flow volatility  Journal Articles
• Equity Systematic Risk (Beta) and Its Determinants*  Journal Articles
• Error-Learning in the Eurodollar Market  Journal Articles
• Error-Learning in the Eurodollar Market  Journal Articles
• European Accounting Review  Journal
• Evolution in Value Relevance of Accounting Information  Journal Articles
• Experimental Evidence Relating to the Person-Situation Interactionist Model of Ethical Decision Making  Journal Articles
• Expiration-Day Effects of Index Futures and Options: Some Canadian Evidence  Journal Articles
• Exploring the effect of environmental orientation on financial decisions of businesses at the bottom of the pyramid: Evidence from the microlending context  Journal Articles
• External Auditors' Judgment and Decision Making: An Audit Process Task Analysis  Journal Articles
• Financial Accountability and Management  Journal
• Financial Analysts Journal  Journal
• Financial Reporting Interview-Based Research: A Field Research Primer with an Illustrative Example  Journal Articles
• Financial Services Review  Journal
• Financial literacy and crime incidence  Journal Articles
• Firm value and the role of CSR: evidence from the market reaction to data breach announcements  Journal Articles
• Firm-level political sentiment and corporate tax avoidance  Journal Articles
• Forecaster Overconfidence and Market Survey Performance  Scholarly Editions
• Further evidence on analyst and investor misweighting of prior period cash flows and accruals  Journal Articles
• Gender and beauty in the financial analyst profession: evidence from the United States and China  Journal Articles
• Getting Real with Real Options: A Utility–Based Approach for Finite–Time Investment in Incomplete Markets  Journal Articles
• Government real estate interventions and the stock market  Journal Articles
• Grassroots accountability promises in rights-based approaches to development: The role of transformative monitoring and evaluation in NGOs  Journal Articles
• Green Product Innovation in Manufacturing Firms: A Sustainability‐Oriented Dynamic Capability Perspective  Journal Articles
• Green intellectual capital and environmental management accounting: Natural resource orchestration in favor of environmental performance  Journal Articles
• Guest editorial  Journal Articles
• Home Capital Group—The High Cost of Dishonesty  Journal Articles
• Home ownership decision in personal finance: some empirical evidence  Journal Articles
• How Are Institutions Informed? Proactive Trading, Information Flows, and Stock Selection Strategies*  Journal Articles
• How strategy map works for Ontario's health system  Journal Articles
• ILLIQUIDITY RISK, PROJECT CHARACTERISTICS, AND THE OPTIMAL MATURITY OF CORPORATE DEBT  Journal Articles
• INFORMATION ASYMMETRY AND THE UNDERPRICING OF INITIAL PUBLIC OFFERINGS: FURTHER EMPIRICAL EVIDENCE  Journal Articles
• INTEGRATION vs SEGMENTATION IN THE KOREAN STOCK MARKET  Journal Articles
• IT and the Board of Directors: An Empirical Investigation into the “Governance Questions” Canadian Board Members Ask about IT  Journal Articles
• Impact of intellectual capital on corporate performance: evidence from the Arab region  Journal Articles
• Impression management in a crisis: A conceptual framework of listed firms during the COVID-19 pandemic  Journal Articles
• Incremental cost-volume-profit analysis  Journal Articles
• Intellectual Capital Disclosure in Canadian Corporations  Journal Articles
• Intellectual capital ROI: a causal map of human capital antecedents and consequents  Journal Articles
• Intellectual capital and business performance in Malaysian industries  Journal Articles
• Intellectual capital and financial performance in social cooperative enterprises  Journal Articles
• Intellectual capital and financial performance in the Serbian ICT industry  Journal Articles
• Intellectual capital and performance measurement systems in Iran  Journal Articles
• Intellectual capital and performance within the banking sector of Luxembourg and Belgium  Journal Articles
• Intellectual capital and supply chain resilience  Journal Articles
• Intellectual capital in small and medium enterprises in Pakistan  Journal Articles
• Intellectual capital management: pathways to wealth creation  Journal Articles
• Intellectual capital's link with financing opportunities  Journal Articles
• Intellectual capital, knowledge management and social capital within the ICT sector in Jordan  Journal Articles
• Internal auditing and voluntary cooperation in firms: A cross-cultural experiment  Journal Articles
• International Journal of Accounting Information Systems  Journal
• International Journal of Accounting and Finance  Journal
• International Journal of Accounting, Auditing and Performance Evaluation  Journal
• International Journal of Accounting, The  Journal
• International Journal of Auditing  Journal
• 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  Scholarly Editions
• Intra‐organizational knowledge exchange  Journal Articles
• Investigating the current state and impact of the intellectual capital academic discipline  Journal Articles
• Investor Attention and Earnings Management around the World  Journal Articles
• Investor Attention and Stock Mispricing  Journal Articles
• Is Analyst Earnings Forecast Ability Only Firm Specific?^*  Journal Articles
• Is board IT governance a silver bullet? A capability complementarity and shaping view  Journal Articles
• Is sin always a sin? The interaction effect of social norms and financial incentives on market participants’ behavior  Journal Articles
• Issues in Accounting Education  Journal
• Journal of Accounting Education  Journal
• Journal of Accounting Research  Journal
• Journal of Accounting and Economics  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 & 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 & Accounting  Journal
• Journal of Islamic Accounting and Business Research  Journal
• Journal of Public Budgeting, Accounting and Financial Management  Journal
• Liquidity ratios and corporate failures  Journal Articles
• Loan loss provisions and income smoothing in banks: the role of trade openness and IFRS in BRICS  Journal Articles
• Local CEOs, career concerns and voluntary disclosure  Journal Articles
• Management Control and Takeover Premiums  Journal Articles
• Management Forecast Optimism During Credit Watch and Credit Rating Agencies’ Disciplinary Role  Journal Articles
• Managerial Auditing Journal  Journal
• Managerial Ownership and Financial Analysts’ Information Environment  Journal Articles
• Managers’ Cost of Equity Capital Estimates: Empirical Evidence  Journal Articles
• Managing intellectual capital in Nigerian telecommunications companies  Journal Articles
• Managing the performance of healthcare networks: a ‘dance’ between control and collaboration  Journal Articles
• Market effects of SEC regulation of short-term borrowing disclosure  Journal Articles
• Market response to dividend change announcements: unregulated versus regulated US firms  Journal Articles
• Mean-Variance Utility Functions and the Demand for Risky Assets: An Empirical Analysis Using Flexible Functional Forms  Journal Articles
• Moments of resistance: An internally persuasive view of performance and impact reports in non-governmental organizations  Journal Articles
• Money and the C-CAPM  Journal Articles
• Money and the C-CAPM  Journal Articles
• Muni Disclosure: All talk and no trade?  Journal Articles
• National Intellectual Capital Index  Journal Articles
• National Tax Journal  Journal
• Negotiations over Accounting Issues: The Congruency of Audit Partner and Chief Financial Officer Recalls  Journal Articles
• Negotiations over Accounting Issues: The Congruency of Audit Partner and Chief Financial Officer Recalls  Journal Articles
• Negotiations over accounting issues: The congruency of audit partner and chief financial officer recalls  Conferences
• Nonfinancial performance measures and earnings management  Journal Articles
• OPTIONS LISTING, MARKET LIQUIDITY AND STOCK BEHAVIOUR: SOME CANADIAN EVIDENCE  Journal Articles
• On the “essential condition” of intellectual capital: labour!  Journal Articles
• Operating flexibility and optimal capital structure  Journal Articles
• Optimal Bond Refunding: A Practical Approach  Journal Articles
• Optimal Expansion Financing and Prior Financial Structure^*  Journal Articles
• Optimal capital structure with supplier market power  Journal Articles
• Organizational Memory and Bank Accounting Conservatism  Journal Articles
• Organizational size and knowledge flow: a proposed theoretical link  Journal Articles
• Pacific Basin Finance Journal  Journal
• Pension Funding in the State of Illinois: A Teaching Case in Governmental Accounting  Journal Articles
• Perceptions of Intellectual Capital: Irish Evidence  Journal Articles
• Performance measurement and adoption of balanced scorecards  Journal Articles
• Performance of Japanese leveraged ETFs  Journal Articles
• Performance of Value Line's Recommendations: The Canadian Case  Journal Articles
• Portfolio Analysis Using Spreadsheet Tools  Journal Articles
• Positioning management accounting on the intellectual capital agenda  Journal Articles
• Positioning management accounting on the intellectual capital agenda  Journal Articles
• Probability Judgment Error and Speculation in Laboratory Asset Market Bubbles  Journal Articles
• Probability Judgment Error and Speculation in Laboratory Asset Market Bubbles  Journal Articles
• Probability Judgment Error and Speculation in Laboratory Asset Market Bubbles  Journal Articles
• Public Management Review  Journal
• Public Money & Management  Journal
• Public Money and Mickey Mouse: Evaluating performance and accountability in the Hong Kong Disneyland joint venture public–private partnership  Journal Articles
• Public acceptance of different approaches to determine drug reimbursement prices and whether it is influenced by framing An empirical evaluation in Germany  Journal Articles
• Qualitative Research in Accounting and Management  Journal
• Repealing the Eighth Amendment: Counter Stories and Storytelling for Resistance, Empowerment and Social Change in Irish Reproductive Politics  Journal Articles
• Repurchases for Price Impact: Evidence from Fragile Stocks  Journal Articles
• Research in Accounting Regulation  Journal
• Review of Accounting and Finance  Journal
• Review of Derivatives Research  Journal
• Review of Finance  Journal
• Review of accounting studies  Journal
• Revisiting Post-Downgrade Stock Underperformance  Journal Articles
• SELF-SELECTION BIAS AND THE ECONOMIC CONSEQUENCES OF ACCOUNTING REGULATION - AN APPLICATION OF 2-STAGE SWITCHING REGRESSION TO SFAS NO 2  Journal Articles
• Social Capital and Firm Voluntary Disclosure  Journal Articles
• Social Screens and Systematic Investor Boycott Risk  Journal Articles
• Social Screens and Systematic Investor Boycott Risk  Journal Articles
• Social impact in accounting: is it at risk of becoming a hembig concept and does this matter?  Journal Articles
• Spot and Forward Exchange Rates: A Causality Analysis  Journal Articles
• St. Thomas University: Which Balanced Scorecard to Use?*/ST. THOMAS UNIVERSITY: LE CHOIX D'UN TABLEAU DE BORD  Journal Articles
• Strategic environmental management in the Greek chemical industry: results from an exploratory study of selected companies  Journal Articles
• Strategic environmental management in the Greek chemical industry: results from an exploratory study of selected companies  Journal Articles
• Strategy, structure, performance management, and organizational outcome: Application of balanced scorecard in Canadian health care organizations  Journal Articles
• TESTS OF THE VALUE LINE RANKING SYSTEM: SOME INTERNATIONAL EVIDENCE  Journal Articles
• THE PRICING EFFICIENCY OF LEVERAGED EXCHANGE‐TRADED FUNDS: EVIDENCE FROM THE U.S. MARKETS  Journal Articles
• THE SENSITIVITY OF CHARITABLE GIVING TO THE TIMING AND SALIENCE OF TAX CREDITS  Journal Articles
• TRANSITORY MARKET STATES AND THE JOINT OCCURRENCE OF MOMENTUM AND MEAN REVERSION  Journal Articles
• Term Premium Determinants, Return Enhancement and Interest Rate Predictability  Journal Articles
• Term Premium Determinants, Return Enhancement and Interest Rate Predictability  Journal Articles
• Termination Risk, Multiple Managers and Mutual Fund Tournaments  Journal Articles
• Testing the Efficacy of Replacing the Incurred Credit Loss Model with the Expected Credit Loss Model  Journal Articles
• Textual fundamentals in earnings press releases  Journal Articles
• The Auditor's Reporting Model: A Literature Overview and Research Synthesis  Journal Articles
• The Chief Financial Officer's Perspective on Auditor‐Client Negotiations*  Journal Articles
• The Convergence of IFRS and U.S. GAAP: Evidence from the SEC's Removal of Form 20‐F Reconciliations  Scholarly Editions
• The Convergence of IFRS and U.S. GAAP: Evidence from the SEC's Removal of Form 20‐F Reconciliations  Journal Articles
• The Demographics of Overconfidence  Journal Articles
• The Effect of Organization Capital on the Cost of Bank Loans  Journal Articles
• The Effect of Tax Price on Donations: Evidence from Canada  Journal Articles
• The Effects of Secondary School Accounting Education on University Accounting Performance—A Canadian Experience*  Journal Articles
• The German guideline for intellectual capital reporting: method and experiences  Journal Articles
• The Impact of Options Listing on Stock Behaviour and Market Liquidity: Some Canadian Evidence  Journal Articles
• The Post‐earnings Announcement Drift: A Pre‐earnings Announcement Effect? A Multi‐period Analysis  Journal Articles
• The Predictive Value of Analyst Characteristics  Journal Articles
• The Psychological Explanation of Asset Price Overreaction and Underreaction to New Information: Representativeness Heuristic and Conservatism bias  Journal Articles
• The Rewards for Meeting or Beating Managers' Own Earnings Guidance  Journal Articles
• The auditor’s strategy selection for negotiation with management: Flexibility of initial accounting position and nature of the relationship  Journal Articles
• The curious case of one-dollar CEO salaries: evidence from market reaction to salary decision announcements  Journal Articles
• The evaluation of the Canadian BAX contract in managing short‐term interest rate exposure  Journal Articles
• The impact of financial constraints on banks’ cash tax avoidance  Journal Articles
• The impact of voluntary disclosure on cost of equity capital estimates in a temporal setting  Journal Articles
• The investment decisions of individuals and firms  Journal Articles
• The relationship between culture and corruption: a cross‐national study  Journal Articles
• The relationship between operating leverage and financial leverage  Journal Articles
• The unaccounted effects of digital transformation: participatory accountability in a humanitarian organisation  Journal Articles
• Thought leadership on intellectual capital  Journal Articles
• Time-Varying Crash Risk Embedded in Index Options: The Role of Stock Market Liquidity  Journal Articles
• 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  Journal Articles
• Trading Volume in Dealer Markets  Journal Articles
• Two-Sided Matching in the Audit Market  Journal Articles
• UNDERPRICING OF NEW ISSUES AND THE CHOICE OF AUDITOR AS A SIGNAL OF INVESTMENT BANKER REPUTATION  Journal Articles
• Understanding the Restatement Process  Journal Articles
• Unpacking the black box  Journal Articles
• Unrecognized assets created by public-sector investments in health and social services  Journal Articles
• Usefulness of comprehensive income reporting in Canada  Journal Articles
• Voluntary turnover: knowledge management – friend or foe?  Journal Articles
• What Affects Individuals' Decisions to Acquire Forecasted Information?*  Journal Articles
• What Questions Do Board Members in Public Service Organizations Ask about Executive Compensation?  Journal Articles
• What questions do board members in public service organizations ask about executive compensation?  Journal Articles
• Which economic uncertainty measure matters for households' portfolio decision?  Journal Articles