The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences Fulltext Access 21 Pages 2014
IT infusion within the audit process: Spreadsheet use in small audit firms Fulltext Access 21 Pages 2014
The turn-of-the-year effect and tax-loss-selling by institutional investors Fulltext Access 21 Pages 2014
Knowledge, compensation, and firm value: An empirical analysis of firm communication Fulltext Access 21 Pages 2014
Investment busts, reputation, and the temptation to blend in with the crowd Fulltext Access 21 Pages 2014
Audit committee accounting expertise, expectations management, and nonnegative earnings surprises Fulltext Access 22 Pages 2014
Earnings management, incentive contracts and private information acquisition Fulltext Access 22 Pages 2014
Is there a relation between audit fee cuts during the global financial crisis and banks’ financial reporting quality? Fulltext Access 22 Pages 2014
Who works for startups? The relation between firm age, employee age, and growth Fulltext Access 22 Pages 2014
Human resource management in Lean Production adoption and implementation processes: Success factors in the aeronautics industry Fulltext Access 22 Pages 2014
Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans Fulltext Access 22 Pages 2014
Does pedigree matter? Earnings quality of U.S. listed domestic firms via reverse mergers Fulltext Access 23 Pages 2014
State privatization and the unrelenting expansion of neoliberalism: The case of the Greek financial crisis Fulltext Access 23 Pages 2014
La delimitación contingente del espacio organizacional basada en procesos de saber Fulltext Access 23 Pages 2014
El discurso directivo en la comunicación de los estados financieros El caso de dos empresas chilenas Fulltext Access 23 Pages 2014
International Accounting Education Standards Board: Organisational legitimacy within the field of professional accountancy education Fulltext Access 23 Pages 2014
A longitudinal study of the interplay of corporate collapse, accounting failure and governance change in Australia: Early 1890s to early 2000s Fulltext Access 23 Pages 2014
Análisis de costos y estrategias productivas en la lechería de pequeña escala en el periodo 2000–2012 Fulltext Access 23 Pages 2014
Issues with the communication and integrity of audit reports when financial reporting shifts to an information-centric paradigm Fulltext Access 23 Pages 2014
Are red or blue companies more likely to go green? Politics and corporate social responsibility Fulltext Access 23 Pages 2014
Voluntary adoption of clawback provisions, corporate governance, and interlock effects Fulltext Access 23 Pages 2014
Profile of earners and remittances in Mexico: a relative deprivation approach1 Fulltext Access 23 Pages 2014
Audit committee financial expertise and earnings management: The role of status Fulltext Access 23 Pages 2014
The internal capital markets of business groups: Evidence from intra-group loans Fulltext Access 23 Pages 2014
The construction of calculative expertise: The integration of corporate governance into investment analyses by sell-side financial analysts Fulltext Access 23 Pages 2014
El estado del arte de la orientación al mercado en las organizaciones culturales Fulltext Access 24 Pages 2014
Independent director incentives: Where do talented directors spend their limited time and energy? Fulltext Access 24 Pages 2014
A taxonomy to guide research on the application of data mining to fraud detection in financial statement audits Fulltext Access 24 Pages 2014
Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework Fulltext Access 24 Pages 2014
Relating alternative forms of contingency fit to the appropriate methods to test them Fulltext Access 24 Pages 2014
Enablers of top management team support for integrated management control systems innovations Fulltext Access 25 Pages 2014
Dispersion in beliefs among active mutual funds and the cross-section of stock returns Fulltext Access 25 Pages 2014
The role of stock ownership by US members of Congress on the market for political favors Fulltext Access 25 Pages 2014
The construction of the risky individual and vigilant organization: A genealogy of the fraud triangle Fulltext Access 25 Pages 2014
Knowledge mandates in the state–profession dynamic: A study of the British insolvency profession Fulltext Access 25 Pages 2014
Evaluación del comportamiento de los indicadores de productividad y rentabilidad financiera del sector petróleo y gas en Colombia mediante el análisis discriminante Fulltext Access 25 Pages 2014
Institutional changes in university accounting education in post-revolutionary China: From political orientation to internationalization Fulltext Access 25 Pages 2014
The impact of central clearing on counterparty risk, liquidity, and trading: Evidence from the credit default swap market Fulltext Access 25 Pages 2014
The evolution of capital structure and operating performance after leveraged buyouts: Evidence from U.S. corporate tax returns Fulltext Access 26 Pages 2014
Information Content of Internal Control Weaknesses: The Evidence from Japan Fulltext Access 26 Pages 2014
Earnings Management in Business Groups: Tax Incentives or Expropriation Concealment? Fulltext Access 26 Pages 2014
Declive organizativo, fracaso y reestructuración organizacional en empresas colombianas Fulltext Access 26 Pages 2014
Accounting practices as social technologies of colonialistic outreach from London, Washington, et Cetera Fulltext Access 26 Pages 2014
Market reactions to policy deliberations on fair value accounting and impairment rules during the financial crisis of 2008–2009 Fulltext Access 27 Pages 2014
The information compliance indexes. The illustrative case of income taxes Fulltext Access 27 Pages 2014
20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research Fulltext Access 27 Pages 2014
Monetary policy regimes: Implications for the yield curve and bond pricing Fulltext Access 28 Pages 2014
Corporate social accountability through action: Contemporary insights from British industrial pioneers Fulltext Access 28 Pages 2014
The dynamic of financial crises and its non-monotonic effects on earnings quality Fulltext Access 28 Pages 2014
Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency Fulltext Access 28 Pages 2014
Gestión de riesgos para la adopción de la computación en nube en entidades financieras de la República Argentina Fulltext Access 28 Pages 2014
Composition of wealth, conditioning information, and the cross-section of stock returns Fulltext Access 29 Pages 2014
On Litigation Risk and Disclosure Complexity: Evidence from Canadian Firms Cross-Listed in the US Fulltext Access 29 Pages 2014
A model of medium term exchange rate forecast in an open economy The case of the mexican peso Fulltext Access 29 Pages 2014
De sistema mecánico a sistema tecnológico complejo El caso de los automóviles Fulltext Access 29 Pages 2014
Accounting change and value creation in public services—Do relational archetypes make a difference in improving public service performance? Fulltext Access 29 Pages 2014
Una medida de eficiencia de mercado. Un enfoque de teoría de la información Fulltext Access 30 Pages 2014
The effect of internal control and risk management regulation on earnings quality: Evidence from Germany Fulltext Access 31 Pages 2014