Accounting Concept

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subject area of

Abacus Journal
Accounting Horizons Journal
Accounting Perspectives Journal
Accounting Review Journal
Accounting and Business Research Journal
Accounting and Finance Journal
Accounting, Organizations and Society Journal
Advances in Accounting Journal
Advances in Management Accounting Journal
An Empirical Investigation of the Random Character of Annual Earnings Journal Articles
An Experimental Examination of the Effects of Forecast Bias on Individuals' Use of Forecasted Information 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
Are Material Weaknesses in Internal Controls Associated with Poor M&A Decisions? Evidence from Goodwill Impairment Journal Articles
Audit quality and COVID-19 restrictions 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 independence, self-interested behavior and ethics: some experimental evidence Journal Articles
Auditors' Strategies to Protect Their Litigation Reputation: A Research Note Journal Articles
Auditor–client management relationships and roles in negotiating financial reporting Journal Articles
Beauty and Accounting Academic Career Journal Articles
Board Governance in Canadian Universities 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
Contemporary Accounting Research Journal
Dealing with Fuzziness in Cost-Volume-Profit Analysis 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
Do Firms Manage Earnings to Influence Credit Ratings? Evidence from Negative Credit Watch Resolutions 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
Economic policy uncertainty and bank earnings opacity Journal Articles
Enterprise system implementation and cash flow volatility Journal Articles
Equity Systematic Risk (Beta) and Its Determinants* Journal Articles
European Accounting Review Journal
Evolution in Value Relevance of Accounting Information Journal Articles
External Auditors' Judgment and Decision Making: An Audit Process Task Analysis Journal Articles
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
Home Capital Group—The High Cost of Dishonesty Journal Articles
How Are Institutions Informed? Proactive Trading, Information Flows, and Stock Selection Strategies* Journal Articles
Incremental cost-volume-profit analysis Journal Articles
Internal auditing and voluntary cooperation in firms: A cross-cultural experiment Journal Articles
International Journal of Accounting, Auditing and Performance Evaluation Journal
International Journal of Accounting, The Journal
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 sin always a sin? The interaction effect of social norms and financial incentives on market participants’ behavior Journal Articles
Journal of Accounting Education Journal
Journal of Accounting Research Journal
Journal of Accounting and Public Policy Journal
Journal of Accounting, Auditing and Finance Journal
Journal of International Financial Management & Accounting Journal
Management Forecast Optimism During Credit Watch and Credit Rating Agencies’ Disciplinary Role Journal Articles
Managerial Auditing Journal Journal
Managers’ Cost of Equity Capital Estimates: Empirical Evidence Journal Articles
Market response to dividend change announcements: unregulated versus regulated US firms 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 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
Optimal capital structure with supplier market power Journal Articles
Organizational Memory and Bank Accounting Conservatism Journal Articles
Performance of Value Line's Recommendations: The Canadian Case Journal Articles
Positioning management accounting on the intellectual capital agenda Journal Articles
Positioning management accounting on the intellectual capital agenda Journal Articles
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
St. Thomas University: Which Balanced Scorecard to Use?*/ST. THOMAS UNIVERSITY: LE CHOIX D'UN TABLEAU DE BORD Journal Articles
Strategy, structure, performance management, and organizational outcome: Application of balanced scorecard in Canadian health care organizations Journal Articles
Testing the Efficacy of Replacing the Incurred Credit Loss Model with the Expected Credit Loss Model 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 Effects of Secondary School Accounting Education on University Accounting Performance—A Canadian Experience* 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 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 relationship between operating leverage and financial leverage 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
Usefulness of comprehensive income reporting in Canada 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