Incorporating Advances in International Accounting
Volume 25(1) 2009 - 27(1) 2011

Science Direct | Journal Bibliographies

Al-Ajmi, J. 2009. Audit firm, corporate governance, and audit quality: Evidence from Bahrain. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 64-74.

Al-Ajmi, J., N. Al-Saleh and H. A. Hussain. 2011. Investment appraisal practices: A comparative study of conventional and Islamic financial institutions. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 111-124.

Alali, F. and L. Cao. 2010. International financial reporting standards - credible and reliable? An overview. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 79-86.

Aldhizer, G. R. III., D. R. Martin and J. F. Cotter. 2009. Do markets react to required and voluntary disclosures associated with auditor realignments? Advances in Accounting: Incorporating Advances in International Accounting 25(1): 1-12.

Amoah, N. Y. and A. P. Tang. 2010. Board, audit committee and restatement-induced class action lawsuits. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 155-169.

Anandarajan, A. and I. Hasan. 2010. Value relevance of earnings: Evidence from Middle Eastern and North African Countries. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 270-279.

Angelakis, G., N. Theriou and I. Floropoulos. 2010. Adoption and benefits of management accounting practices: Evidence from Greece and Finland. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 87-96.

Arel, B. 2010. The influence of litigation risk and internal audit source on reliance decisions. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 170-176.

Baginski, S. P., J. M. Hassell and M. M. Wieland. 2011. An examination of the effects of management earnings forecast form and explanations on financial analyst forecast revisions. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 17-25.

Bao, D. 2009. Usefulness of financial information in evaluation of BRIC firms. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 200-207.

Basopidis, I. G. and P. A. de Lange. 2009. An assessment of the learning benefits of using a web-based learning environment when teaching accounting. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 13-19.

Bauman, C. C., M. P. Bauman and S. Das. 2010. Valuation consequences of regulatory changes in revenue recognition: Evidence from advertising barter sales. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 177-184.

Beaudoin, C., N. Chandar and E. M. Werner. 2011. Good disclosure doesn't cure bad accounting - Or does it?: Evaluating the case for SFAS 158. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 99-110.

Behn, B. K., D. D. DeVries and J. Lin. 2010. The determinants of transparency in nonprofit organizations: An exploratory study. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 6-12.

Bernardi, R. A. and C. C. LaCross. 2009. Positioning codes of ethics on international corporations' websites: A six-year longitudinal study. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 75-80.

Booker, D. M., D. L. Heitger and T. D. Schultz. 2011. The effect of causal knowledge on individuals' perceptions of nonfinancial performance measures in profit prediction. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 90-98.

Brau, J. C. and P. M. Johnson. 2009. Earnings management in IPOs: Post-engagement third-party mitigation or issuer signaling? Advances in Accounting: Incorporating Advances in International Accounting 25(2): 125-135.

Carmona, S. and M. Trombetta. 2010. The IASB and FASB convergence process and the need for ‘concept-based’ accounting teaching. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 1-5.

Carmona, S., G. Iyer and P. M. J. Reckers. 2011. The impact of strategy communications, incentives and national culture on balanced scorecard implementation. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 62-74.

Chand, P., C. Patel and A. Patel. 2010. Interpretation and application of “new” and “complex” international financial reporting standards in Fiji: Implications for convergence of accounting standards. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 280-289.

Chatham, M. D., R. K. Larson and A. Vietze. 2010. Issues affecting the development of an international accounting standard on financial instruments. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 97-107.

Cheng, X., A. D. Crabtree and D. B. Smith. 2009. Disclosure of allegedly illegal corporate activities and information risk. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 136-146.

Chong, H. G. 2009. Measuring performance of Chinese joint ventures. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 81-88.

Chong, V. K. and I. Syarifuddin. 2010. The effect of obedience pressure and authoritarianism on managers' project evaluation decisions. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 185-194.

Cianci, A. M. and J. Bierstaker. 2009. Auditors' efficiency motivated evaluation. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 20-27.

Danielson, M. G. and J. L. Heck. 2010. Giving credit where credit is due: Summary analysis of the most prolific authors in 15 high-impact accounting journals. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 195-206.

Dimitropoulos, P. E., D. Asteriou and E. Koumanakos. 2010. The relevance of earnings and cash flows in a heavily regulated industry: Evidence from the Greek banking sector. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 290-303.

Djatej, A., G. Gao, R. H. S. Sarikas and D. L. Senteney. 2009. 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. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 208-215.

Drake, A. R. and J. M. Kohlmeyer III. 2010. Risk-taking in new project selection: Additive effects of bonus incentives and past performance history. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 207-220.

Duke, J. C., S. Hsieh and Y. Su. 2009. Operating and synthetic leases: Exploiting financial benefits in the post-Enron era. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 28-39.

Etemadi, H., Z. D. Dialami, M. S. Bazaz and R. Parameswaran. 2009. Culture, management accounting and managerial performance: Focus Iran. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 216-225.

Ferris, K. R. and J. S. Wallace. 2009. IRC Section 162(m) and the law of unintended consequences. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 147-155.

Fortin, A. and S. Dicko. 2009. The impact of the new OHADA accounting system on the judgments and decisions of Cameroonian bankers. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 89-105.

Francis, R. N. 2010. The presence of foreign private issuers in the North American Compustat Database: A note for empirical research in accounting and finance. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 221-226.

Francis, R. N. 2011. Out-of-sample cash flow prediction and cash distributions to shareholders. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 1-9.

Gastón, S. C., C. F. García, J. I. J. Jarne and J. A. L. Gadea. 2010. IFRS adoption in Spain and the United Kingdom: Effects on accounting numbers and relevance. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 304-313.

Gates, S., P. Reckers and D. Robinson. 2009. Media image of the CEO and the impact on auditors' perception of financial reporting reliability and client risk assessments. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 156-164.

Gavious, I. and M. Russ. 2009. The valuation implications of human capital in transactions on and outside the exchange. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 165-173.

Ge, W., D. H. Drury, S. Fortin, F. Liu and D. Tsang. 2010. Value relevance of disclosed related party transactions. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 134-141.

Haller, A., J. Ernstberger and M. Froschhammer. 2009. Implications of the mandatory transition from national GAAP to IFRS - Empirical evidence from Germany. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 226-236.

Hasselback, J. R., A. Reinstein and P. M. J. Reckers. 2011. A longitudinal study of the research productivity of graduates of accounting doctoral programs. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 10-16.

Hazera, A., S. M. Hernandez and C. Quirvan. 2009. Toward a conceptual framework of the harmonization of bank financial reporting standards in transition economies: The case of Mexico. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 237-254.

Hellmann, A., H. Perera and C. Patel. 2010. Contextual issues of the convergence of International Financial Reporting Standards: The case of Germany. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 108-116.

Heltzer, W. 2010. The impact of SFAS No. 123(R) on financial statement conservatism. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 227-235.

Henderson, B. C. and K. E. Hughes II. 2010. Valuation implications of regulatory climate for utilities facing future environmental costs. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 13-24.

Heng, L. C. C. and C. Noronha. 2011. The impact of the new Accounting Standards for Business Enterprises (ASBE) on financial results of mainland Chinese listed companies. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 156-165.

Higgins, H. N. and B. Nandram. 2009. Monetary unit sampling: Improving estimation of the total audit error. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 174-182.

Hossain, M. and H. Hammami. 2009. Voluntary disclosure in the annual reports of an emerging country: The case of Qatar. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 255-265.

Iyer, G. and M. Jennings. 2010. Judges' attitudes toward the public accounting profession: An update. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 25-28.

Iyer, G. S., P. M. J. Reckers and D. L. Sanders. 2010. A field experiment to explore the effects of detection and penalties communications and framing among Washington State retail firms. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 236-245.

Joshi, P. L., J. A. Ajmi and W. G. Bremser. 2009. A study of auditor-client relationships and problems in the Bahraini audit environment. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 266-277.

Kerler, W. A. III and D. M. Brandon. 2010. The effects of trust, client importance, and goal commitment on auditors' acceptance of client-preferred methods. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 246-258.

Khan, A. R., D. M. Hossain and J. Siddiqui. 2011. Corporate ownership concentration and audit fees: The case of an emerging economy. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 125-131.

Laksmana, I. and Y. Yang. 2009. Corporate citizenship and earnings attributes. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 40-48.

Lau, C. M. and J. Caby. 2010. The effects of national culture on the role of participation in different task situations. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 128-133.

Lee, C., D. C. Yen, K. Peng and H. Wu. 2010. The influence of change agents' behavioral intention on the usage of the activity based costing/management system and firm performance: The perspective of unified theory of acceptance and use of technology. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 314-324.

Leventis, S. and P. E. Dimitropoulos. 2010. Audit pricing, quality of earnings and board independence: The case of the Athens stock exchange. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 325-332.

Liberatore, G. and F. Mazzi. 2010. Goodwill write-off and financial market behaviour: An analysis of possible relationships. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 333-339.

Lin, Z. J. and J. Zhang. 2011. Ethical awareness of Chinese business managers and accountants and their views on the use of off-book accounts. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 143-155.

Lin, Z. J. and M. Liu. 2010. The determinants of auditor switching from the perspective of corporate governance in China. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 117-127.

Loraas, T. 2009. The effects of quantification on persuasion in unfamiliar contexts: The case of information systems controls. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 49-56.

Lorek, K. S. and G. L. Willinger. 2010. Time series versus cross-sectionally derived predictions of future cash flows. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 29-36.

Maiga, A. S. and R. A. Jacobs. 2009. JIT performance effects: A research note. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 183-189.

Nwaeze, E. T. 2011. Are incentives for earnings management reflected in the ERC: Large sample evidence. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 26-38.

Omar, B. and J. Simon. 2011. Corporate aggregate disclosure practices in Jordan. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 166-186.

Ou, C. S., D. C. Yen and C. Hung. 2009. Determinants of information technology investments: The case of ATM in an emerging economy. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 278-283.

Perols, J. L. and B. A. Lougee. 2011. The relation between earnings management and financial statement fraud. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 39-53.

Perumpral, S. E., M. Evans, S. Agarwal and F. Amenkhienan. 2009. The evolution of Indian accounting standards: Its history and current status with regard to International Financial Reporting Standards. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 106-111.

Petersen, M. J. 2011. Structural and executional drivers of downstream revenue. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 54-61.

Rakow, K. C. 2010. The effect of management earnings forecast characteristics on cost of equity capital. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 37-46.

Reckers-Sauciuc, A. K. and D. J. Lowe. 2010. The influence of dispositional affect on whistle-blowing. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 259-269.

Rezaee, Z., L. M. Smith and J. Z. Szendi. 2010. Convergence in accounting standards: Insights from academicians and practitioners. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 142-154.

Salter, S. B. and P. A. Lewis. 2011. Shades of Gray: An empirical examination of Gray's model of culture and income measurement practices using 20-F data. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 132-142.

Schneider, A. 2011. Is investment decision-making influenced by perceptions relating to auditors’ client dependence and amount of audit fees? Advances in Accounting: Incorporating Advances in International Accounting 27(1): 75-80.

Schultz, J. J. Jr., B. A. Schafer and J. K. Schafer. 2011. Mood and likeability: The impact of two affect types on tax judgment. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 81-89.

Schultz, T. D. and T. J. Fogarty. 2009. The fleeting nature of permanent reinvestment: Accounting for the undistributed earnings of foreign subsidiaries. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 112-123.

Shelton, S. W., L. A. Owens-Jackson and D. R. Robinson. 2011. IFRS and U.S. GAAP: Assessing the impact of reporting incentives on firm restatements in foreign and U.S. markets. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 187-192.

Tsamenyi, M., S. Sahadev and Z. S. Qiao. 2011. The relationship between business strategy, management control systems and performance: Evidence from China. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 193-203.

Vinnicombe, T. 2010. AAOIFI reporting standards: Measuring compliance. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 55-65.

Wang, K. and L. M. Smith. 2009. How different GAAPS affect performance of valuation models: Evidence from Asia-based companies. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 284-294.

Wasan, S. and J. P. Boone. 2010. Do accruals exacerbate information asymmetry in the market? Advances in Accounting: Incorporating Advances in International Accounting 26(1): 66-78.

Weisbrod, E. 2009. The role of affect and tolerance of ambiguity in ethical decision making. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 57-63.

Xu, R. Z. and M. J. Lacina. 2009. Explaining the accrual anomaly by market expectations of future returns and earnings. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 190-199.

Ye, K., R. Zhang and Z. Rezaee. 2010. Does top executive gender diversity affect earnings quality? A large sample analysis of Chinese listed firms. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 47-54.