Cover image Advances in International Accounting Volume 18 International Accounting Standards and Financial Reporting Uniformity: The Case of Trinidad .
Table of contents
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- Advances in International Accounting
Incorporating Advances in International Accounting 29 2: The determinants of transparency in nonprofit organizations: A better way to do cost allocations. Positioning codes of ethics on international corporations' websites: A six-year longitudinal study. What factors influence auditors' use of computer-assisted audit techniques? Are financial professionals ready for IFRS?: Earnings management and the allocation of net periodic pension costs to interim periods.
Industry contagion effects of internal control material weakness disclosures. The effect of causal knowledge on individuals' perceptions of nonfinancial performance measures in profit prediction. Experimental evidence on the effect of earnings targets on managers' estimates in the financial statements. Earnings management in IPOs: Post-engagement third-party mitigation or issuer signaling? External auditors' willingness to rely on the work of internal auditors: The influence of work style and barriers to cooperation.
Target ownership plans and earnings management. The effect of internal control deficiencies on the usefulness of earnings in executive compensation.
Bestselling Series
Organized labor, audit quality, and internal control. Extreme CEO pay cuts and audit fees. The influence of earnings management conducted through the use of accretive stock repurchases on audit fees. Executive tournament incentives and audit fees. Value relevance of banks' cash flows from operations. Does enterprise risk management enhance operating performance? The impact of strategy communications, incentives and national culture on balanced scorecard implementation.
A comparative study on the role of financial fixation, similarity-to-self and likeability. Do independent research analysts issue more or less informative recommendation revisions? Do auditors constrain benchmark beating behavior to a greater extent in the fourth versus interim quarters? Cost behavior and executive bonus compensation.
The effects of ethnic culture and organizational culture on judgments of accountants. Implications for convergence of accounting standards. Investment appeal of small growth stocks. Issues affecting the development of an international accounting standard on financial instruments. Complementary relationship between female directors and financial literacy in deterring earnings management: The case of high-technology firms.
Board gender diversity and internal control weaknesses. Managing specific accruals vs. Evidence from banking industry. Disclosure of allegedly illegal corporate activities and information risk. Broad bond rating change and irresponsible corporate social responsibility activities. Pricing target NOLs in mergers and acquisitions from the participating firms' perspective. Measuring performance of Chinese joint ventures. The effect of obedience pressure and authoritarianism on managers' project evaluation decisions. Litigation risk, accounting quality, and investment efficiency.
Auditors' efficiency motivated evaluation. The differential CEO dominance-compensation and corporate governance-compensation relations: Does auditor size matter? Evidence from small audit firms. Corporate governance and environmental performance and disclosures. Tone at the top: CEO environmental rhetoric and environmental performance.
Are fair value options created equal? A study of SFAS and earnings volatility. New debt issues and earnings management. Audit opinion improvement and the timing of disclosure. Signaling strategies in annual reports: Evidence from the disclosure of performance indicators. Giving credit where credit is due: Summary analysis of the most prolific authors in 15 high-impact accounting journals.
How do different performance measures affect managerial time orientation? Empirical evidence from sales managers in the oil and gas industry. De La Bruslerie, H. Voluntary disclosure of financial information by French firms: Does the introduction of IFRS matter? Disclosure indexes and compliance with mandatory disclosure - The case of intangible assets in the Italian market. Pro forma accounting disclosures: The effect of reconciliations and financial reporting knowledge on nonprofessional investors' judgments.
The relevance of earnings and cash flows in a heavily regulated industry: Evidence from the Greek banking sector. The impact of IFRS on accounting quality: An investigation of the comparative impact of degree of implementation of IFRS upon the public and private information quality of East and West European firms. The market's response to earnings surprises after first-time going-concern modifications. Are inter-segment revenues informative about future performance? Information content and the contractual nature of hedging derivative incomes.
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Risk-taking in new project selection: Additive effects of bonus incentives and past performance history. A management control system to support corporate sustainability strategies. Operating and synthetic leases: Exploiting financial benefits in the post-Enron era. The impact of meeting or beating analysts' operating cash flow forecasts on a firm's cost of debt.
SEC comment letters related to permanently reinvested earnings. Do analysts follow emerging economy firms with higher intangible assets? Empirical evidence form Egypt. Value relevance of accounting information: Evidence from an emerging market. Culture, management accounting and managerial performance: Examining the spread of high quality reporting through the corporate network. Societal trust and the economic behavior of nonprofit organizations. Firm strategy and market reaction to earnings.
IRC Section m and the law of unintended consequences. Does diversity improve profits and shareholder returns? Evidence from top rated companies for diversity by DiversityInc. Why mentoring does not always reduce turnover: The intervening roles of value congruence, organizational knowledge and supervisory satisfaction.
Determinants of going concern opinions and audit fees for development stage enterprises. The presence of foreign private issuers in the North American Compustat Database: A note for empirical research in accounting and finance. Out-of-sample cash flow prediction and cash distributions to shareholders.
Accruals and the naive out-of-sample prediction of operating cash flow. Economic consequences of mandatory GAAP changes: Differences in responses to accounting-based and market-based benchmarks - Evidence from Nasdaq. Can internet-based disclosure reduce information asymmetry? Are more able CEOs getting more compensated? Evidence from the pay-for-performance sensitivity of equity-based incentives. CEO managerial ability and the marginal value of cash.
Economic consequences of SEC regulation pertaining to financial expert definition. The impact of tax rate changes on intercorporate investment. Effects on accounting numbers and relevance. Media image of the CEO and the impact on auditors' perception of financial reporting reliability and client risk assessments. The valuation implications of human capital in transactions on and outside the exchange. The effect of the summer doldrums on the market reaction to earnings announcements. Value relevance of disclosed related party transactions.
The association between voluntary disclosure and corporate governance in the presence of severe agency conflicts. The influence of family firm dynamics on voluntary disclosures. Changes in the value relevance of research and development expenses after IFRS adoption. Decision usefulness of whole-asset operating lease capitalizations. The effect of the fair value option on bank earnings and regulatory capital management: Evidence from realized securities gains and losses.
An examination of real activities management and corporate cash holdings. The role of the paid preparer in nonprofit reporting quality. Measuring the impact of international reporting standards on market performance of publicly traded companies. Environmental uncertainty and the market pricing of earnings smoothness. A two-state analysis of estate taxes and charitable bequests from the most generous decedents.
Advances in International Accounting
What happened to the class of Year Examining their research and employment records. A longitudinal study of the research productivity of graduates of accounting doctoral programs. Toward a conceptual framework of the harmonization of bank financial reporting standards in transition economies: The case of Mexico. Some theoretical and methodological suggestions for studies examining accountants' judgments and earnings management.
Contextual issues of the convergence of International Financial Reporting Standards: The case of Germany. Continental European accounting model and accounting modernization in Germany.
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Valuation implications of regulatory climate for utilities facing future environmental costs. Improving estimation of the total audit error. The impact of firm size and managerial power. Financial reporting quality and outsourcing of accounting tasks: Evidence from small private firms. An investigation of customer accounting systems as a source of sustainable competitive advantage. The relations among competition, delegation, management accounting systems change and performance: Voluntary disclosure in the annual reports of an emerging country: The case of Qatar. New evidence on the incremental information content of earnings reported using the LIFO inventory method.
Government quality, auditor choice and adoption of IFRS: A cross country analysis. The economic implications of the earnings impact from lease capitalization. Objectives and assurances in internet banking. Managerial ability and real earnings management. Rate regulation of U. Does it deter earnings management? The case of business combinations. Financial crisis and accounting quality: Evidence from five European countries.
Corporate risk-taking, firm value and high levels of managerial earnings forecasts. Judges' attitudes toward the public accounting profession: Leader-follower dynamics in ethical lapses in tax practice. The effect of a decision aid on risk aversion in capital investment decisions. A field experiment to explore the effects of detection and penalties communications and framing among Washington State retail firms. Split-share reform and earnings management: Accounting restatements and audit quality in China. Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance.
How does the market process sequential earnings information? A study of auditor-client relationships and problems in the Bahraini audit environment. The association between firm characteristics and CFO's opinions on the fair value option for non-financial assets. Audit committee diligence around initial audit engagement. Determinants of corporate social responsibility disclosures: An examination of anonymous and non-anonymous fraud reporting channels.
Value relevance of analyst earnings forecasts in emerging markets. Role of economic development and investory protection.
The effects of trust, client importance, and goal commitment on auditors' acceptance of client-preferred methods. Corporate ownership concentration and audit fees: The case of an emerging economy. Investor valuations of suppliers' major customer disclosures. Incorporating Advancesin International Accounting 27 2: Auditors and net transfers of level 3 fair-value financial instruments. Development of and student reactions to an international consolidation case problem.
The effects of task outcome feedback and broad domain evaluation experience on the use of unique scorecard measures. Corporate tax aggressiveness and the maturity structure of debt. Do cross-listers bond to U. An examination of earnings quality around SOX. Influence of cost accounting change on performance of manufacturing firms. Survey of Finnish manufacturing firms. Corporate citizenship and earnings attributes. Product market competition and earnings management: Evidence from discretionary accruals and real activity manipulation.
Advances in international accounting: Faculty perspectives on international taxation topics. Nonfinancial and financial performance measures: How do they affect employee role clarity and performance? Behavioral effects of fairness in performance measurement and evaluation systems: Empirical evidence from France. The effects of national culture on the role of participation in different task situations.
Subjectivity in fair-value estimates, audit quality, and informativeness of other comprehensive income. The perspective of unified theory of acceptance and use of technology. Internal control weaknesses and evidence of real activities manipulation. Audit pricing, quality of earnings and board independence: The case of the Athens stock exchange. Profit First Mike Michalowicz. Value Investing Martin J.
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- LinkedWorking: Generating Success On The Worlds Largest Professional Networking Website;
Financial Shenanigans, Fourth Edition: The Buffettology Workbook David Clark. Financial Statements Thomas Ittelson. Intermediate Accounting Donald E.
Compliance to Commercial Andrew Jepson. Cost Accounting Michael P Griffin. Cost of Capital Shannon P. Xero For Dummies Heather Smith. Investing in People Wayne F. Against the Gods Peter L. Accounting Made Simple Mike Piper. Basic Accounting Andy Lymer. Modern Auditing Neil Rodda. Tools and Tactics for the Master DayTrader: Accounts Demystified Anthony Rice.
How to Measure Anything Douglas W. Financial Accounting for Dummies Maire Loughran. Other books in this series. Advances in International Accounting: Volume 6 Kenneth S.