1501 Accounting, Auditing and Accountability
Concept
Vocabulary Service
Overview
subject area of
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A NOTE ON THE EXPENDITURE TAX AND PROGRESSIVITY Academic Article
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A POSSIBLE RECONCILIATION OF SOME OF THE CONFLICTING FINDINGS ON CLOSED-END FUND DISCOUNTS: A NOTE Academic Article
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A case study of global agency innovation rankings: implications on current definitions of innovation Academic Article
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A causal model of human capital antecedents and consequents in the financial services industry Academic Article
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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
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Accounting Horizons Journal
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Accounting Review Journal
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Accounting and Business Research Journal
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Accounting and Finance Journal
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Accounting, Organizations and Society Journal
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Accruals and real earnings management: testing the debt covenant hypothesis Academic Article
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Advances in Management Accounting Journal
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Agency cost of debt overhang with optimal investment timing and size Academic Article
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An Empirical Investigation of the Random Character of Annual Earnings Academic Article
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An Experimental Examination of the Effects of Forecast Bias on Individuals' Use of Forecasted Information Academic Article
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An Experimental Test of the Impact of Overconfidence and Gender on Trading Activity Academic Article
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An Extension of Anile and Nallebuff's Conservatism and Auditor‐Client Negotiations: Implementation of Auditor's Asymmetric Loss Function Academic Article
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Annual Report Readability, Tone Ambiguity, and the Cost of Borrowing Academic Article
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Antecedents and consequences of financial analyst turnover Academic Article
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Are Time Preference and Risk Preference Associated with Cognitive Intelligence and Emotional Intelligence? Academic Article
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Asian Review of Accounting Journal
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Auditing Journal
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Auditor Independence in Fact: Research, Regulatory, and Practice Implications Drawn from Experimental and Archival Research Academic Article
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Auditor Rotation: The PCAOB Considers a New Direction Academic Article
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Auditor independence, self-interested behavior and ethics: some experimental evidence Academic Article
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Auditors' Strategies to Protect Their Litigation Reputation: A Research Note Academic Article
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Auditor–client management relationships and roles in negotiating financial reporting Academic Article
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Banks' funding structure and earnings quality Academic Article
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Behavioral Heterogeneity in the Stock Market Revisited: What Factors Drive Investors as Fundamentalists or Chartists? Academic Article
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Behavioral Research in Accounting Journal
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Board composition, non‐executive directors and governance cultures in Irish ICT firms: a CFO perspective Academic Article
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Bond Portfolio Laddering: A Mean-Variance Perspective Academic Article
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Business Ethics Quarterly Journal
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Business Strategy and the Environment Journal
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CEO Implicit Motives: Their Impact on Firm Performance Academic Article
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Can Short Sellers Detect Internal Control Material Weaknesses? Evidence from Section 404 of the Sarbanes-Oxley Act Academic Article
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Can earnings fixated investors survive in a competitive securities market? Implications for sustained price anomalies and mark-to-market accounting Academic Article
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Canadian Accounting Perspectives Accounting Perspectives Journal
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Challenges for Public Service Capacity and the Role of Public Employee Training as a Moderator in India Academic Article
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Contemporary Accounting Research Journal
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Convergence, Enron and All That: Improving the Quality and Relevance of Public Sector Financial Reporting Academic Article
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Corporate Governance (Bingley) Journal
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Credit Derivatives and Analyst Behavior Academic Article
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Credit risk in Islamic banking: evidence from the GCC Academic Article
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Current Issues in Auditing Journal
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Dealing with Fuzziness in Cost-Volume-Profit Analysis Academic Article
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Determining Hurdle Rate and Capital Allocation in Credit Portfolio Management Academic Article
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Discretion in bank loan loss allowance, risk taking and earnings management Academic Article
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Distinguishing between the board and management in company mission Academic Article
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Do Managers Intend to Use the Same Negotiation Strategies as Partners? Academic Article
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Do Private Company Targets that Hire Big 4 Auditors Receive Higher Proceeds?* Academic Article
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Do “Catch-Up Limits” Raise Retirement Saving? Evidence from a Regression Discontinuity Design Academic Article
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ECONOMIC CONSEQUENCES OF SFAS NO-33 - AN INSIDER-TRADING PERSPECTIVE Academic Article
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Economic policy uncertainty and bank earnings opacity Academic Article
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Editorial Academic Article
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Efficient Market Tests of the Informational Content of Dividend Announcements: Critique and Extension Academic Article
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Equity Systematic Risk (Beta) and Its Determinants* Academic Article
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Error-Learning in the Eurodollar Market Academic Article
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European Accounting Review Journal
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Evidence on the Information Content of Text in Analyst Reports Academic Article
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Experimental Evidence Relating to the Person-Situation Interactionist Model of Ethical Decision Making Academic Article
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Expiration-Day Effects of Index Futures and Options: Some Canadian Evidence Academic Article
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Exploring the effect of environmental orientation on financial decisions of businesses at the bottom of the pyramid: Evidence from the microlending context Academic Article
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External Auditors' Judgment and Decision Making: An Audit Process Task Analysis Academic Article
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Financial Analysts Journal Journal
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Financial Reporting Interview-Based Research: A Field Research Primer with an Illustrative Example Academic Article
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Forecaster Overconfidence and Market Survey Performance Article
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Further evidence on analyst and investor misweighting of prior period cash flows and accruals Academic Article
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Gender and beauty in the financial analyst profession: evidence from the United States and China Academic Article
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Getting Real with Real Options: A Utility-Based Approach for Finite-Time Investment in Incomplete Markets Academic Article
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Green Product Innovation in Manufacturing Firms: A Sustainability-Oriented Dynamic Capability Perspective Academic Article
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Guest editorial Academic Article
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Home Capital Group-The High Cost of Dishonesty Academic Article
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INTEGRATION vs SEGMENTATION IN THE KOREAN STOCK MARKET Academic Article
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Impact of intellectual capital on corporate performance: evidence from the Arab region Academic Article
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Intellectual Capital Disclosure in Canadian Corporations Academic Article
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Intellectual capital ROI: a causal map of human capital antecedents and consequents Academic Article
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Intellectual capital and business performance in Malaysian industries Academic Article
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Intellectual capital and financial performance in social cooperative enterprises Academic Article
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Intellectual capital and financial performance in the Serbian ICT industry Academic Article
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Intellectual capital and performance measurement systems in Iran Academic Article
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Intellectual capital and performance within the banking sector of Luxembourg and Belgium Academic Article
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Intellectual capital and supply chain resilience Academic Article
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Intellectual capital in small and medium enterprises in Pakistan Academic Article
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Intellectual capital, knowledge management and social capital within the ICT sector in Jordan Academic Article
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Internal auditing and voluntary cooperation in firms: A cross-cultural experiment Academic Article
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International Journal of Accounting Journal
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International Journal of Accounting and Finance International Journal of Accounting and Finance Journal
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International Journal of Accounting, Auditing and Performance Evaluation Journal
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International Journal of Financial Research International Journal of Financial Research Journal
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International Journal of Managerial Finance Journal
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International Review of Finance Journal
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International Review of Financial Analysis Journal
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Intraday dynamics of volatility and duration: Evidence from Chinese stocks Article
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Intra‐organizational knowledge exchange Academic Article
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Investigating the current state and impact of the intellectual capital academic discipline Academic Article
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Investor Attention and Earnings Management around the World Academic Article
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Investor Attention and Stock Mispricing Academic Article
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Is Analyst Earnings Forecast Ability Only Firm Specific?* Academic Article
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Is sin always a sin? The interaction effect of social norms and financial incentives on market participants’ behavior Academic Article
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Journal of Accounting Research Journal
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Journal of Accounting and Finance Journal
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Journal of Accounting and Public Policy Journal
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Journal of Accounting, Auditing and Finance Journal
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Journal of Applied Finance: theory, practice, education Journal
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Journal of Behavioral Finance Journal
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Journal of Business Finance and Accounting Journal
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Journal of Financial Research Journal
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Journal of Financial Services Research Journal
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Journal of Financial and Quantitative Analysis Journal
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Journal of Human Resource Costing and Accounting Journal
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Journal of Intellectual Capital Journal
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Journal of Islamic Accounting and Business Research Journal
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Journal of Public Budgeting, Accounting and Financial Management Journal
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Management Control and Takeover Premiums Academic Article
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Managerial Ownership and Financial Analysts’ Information Environment Academic Article
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Managers’ Cost of Equity Capital Estimates: Empirical Evidence Academic Article
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Managing intellectual capital in Nigerian telecommunications companies Academic Article
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Market effects of SEC regulation of short-term borrowing disclosure Academic Article
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Market response to dividend change announcements: unregulated versus regulated US firms Academic Article
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Mean-Variance Utility Functions and the Demand for Risky Assets: An Empirical Analysis Using Flexible Functional Forms Academic Article
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Money and the C-CAPM Academic Article
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Money and the C-CAPM Academic Article
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National Intellectual Capital Index Academic Article
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National Tax Journal Journal
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Negotiations over Accounting Issues: The Congruency of Audit Partner and Chief Financial Officer Recalls Academic Article
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Negotiations over Accounting Issues: The Congruency of Audit Partner and Chief Financial Officer Recalls Academic Article
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Negotiations over accounting issues: The congruency of audit partner and chief financial officer recalls Conference Paper
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Nonfinancial performance measures and earnings management Academic Article
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OPTIONS LISTING, MARKET LIQUIDITY AND STOCK BEHAVIOUR: SOME CANADIAN EVIDENCE Academic Article
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On the “essential condition” of intellectual capital: labour! Academic Article
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Optimal Expansion Financing and Prior Financial Structure* Academic Article
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Organizational Memory and Bank Accounting Conservatism Academic Article
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Organizational size and knowledge flow: a proposed theoretical link Academic Article
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Pacific Basin Finance Journal Journal
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Perceptions of Intellectual Capital: Irish Evidence Academic Article
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Performance of Japanese leveraged ETFs Academic Article
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Portfolio Analysis Using Spreadsheet Tools Academic Article
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Positioning management accounting on the intellectual capital agenda Academic Article
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Probability Judgment Error and Speculation in Laboratory Asset Market Bubbles Academic Article
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Probability Judgment Error and Speculation in Laboratory Asset Market Bubbles Academic Article
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Problems and Perspectives in Management Journal
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Public Management Review Journal
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Public Money and Management Journal
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Public Money and Mickey Mouse: Evaluating performance and accountability in the Hong Kong Disneyland joint venture public–private partnership Academic Article
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Research in Accounting Regulation Journal
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Review of Accounting Studies Journal
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Review of Accounting and Finance Journal
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Review of Finance European Finance Review Journal
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SELF-SELECTION BIAS AND THE ECONOMIC CONSEQUENCES OF ACCOUNTING REGULATION - AN APPLICATION OF 2-STAGE SWITCHING REGRESSION TO SFAS NO 2 Academic Article
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Social Screens and Systematic Investor Boycott Risk Academic Article
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Social Screens and Systematic Investor Boycott Risk Academic Article
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Spot and Forward Exchange Rates: A Causality Analysis Academic Article
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Strategic environmental management in the Greek chemical industry: results from an exploratory study of selected companies Academic Article
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Strategic environmental management in the Greek chemical industry: results from an exploratory study of selected companies Academic Article
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TESTS OF THE VALUE LINE RANKING SYSTEM: SOME INTERNATIONAL EVIDENCE Academic Article
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THE PRICING EFFICIENCY OF LEVERAGED EXCHANGE-TRADED FUNDS: EVIDENCE FROM THE U.S. MARKETS Academic Article
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TRANSITORY MARKET STATES AND THE JOINT OCCURRENCE OF MOMENTUM AND MEAN REVERSION Academic Article
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Term Premium Determinants, Return Enhancement and Interest Rate Predictability Academic Article
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Termination Risk, Multiple Managers and Mutual Fund Tournaments Academic Article
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Testing the Efficacy of Replacing the Incurred Credit Loss Model with the Expected Credit Loss Model Academic Article
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The Auditor's Reporting Model: A Literature Overview and Research Synthesis Academic Article
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The Chief Financial Officer's Perspective on Auditor-Client Negotiations* Academic Article
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The Convergence of IFRS and U.S. GAAP: Evidence from the SEC's Removal of Form 20-F Reconciliations Article
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The Convergence of IFRS and U.S. GAAP: Evidence from the SEC's Removal of Form 20‐F Reconciliations Academic Article
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The Effects of Secondary School Accounting Education on University Accounting Performance-A Canadian Experience Academic Article
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The German guideline for intellectual capital reporting: method and experiences Academic Article
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The Impact of Options Listing on Stock Behaviour and Market Liquidity: Some Canadian Evidence Academic Article
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The Psychological Explanation of Asset Price Overreaction and Underreaction to New Information: Representativeness Heuristic and Conservatism bias Academic Article
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The Sensitivity of Charitable Giving to the Timing and Salience of Tax Credits Academic Article
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The auditor’s strategy selection for negotiation with management: Flexibility of initial accounting position and nature of the relationship Academic Article
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The evaluation of the Canadian BAX contract in managing short‐term interest rate exposure Academic Article
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The impact of voluntary disclosure on cost of equity capital estimates in a temporal setting Academic Article
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The relationship between culture and corruption: a cross‐national study Academic Article
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The relationship between operating leverage and financial leverage Academic Article
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Thought leadership on intellectual capital Academic Article
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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
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Trading Volume in Dealer Markets Academic Article
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UNDERPRICING OF NEW ISSUES AND THE CHOICE OF AUDITOR AS A SIGNAL OF INVESTMENT BANKER REPUTATION Academic Article
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Understanding the Restatement Process Academic Article
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Unpacking the black box Academic Article
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Unrecognized assets created by public-sector investments in health and social services Academic Article
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Usefulness of comprehensive income reporting in Canada Academic Article
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Voluntary turnover: knowledge management – friend or foe? Academic Article
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What Affects Individuals' Decisions to Acquire Forecasted Information? Academic Article