Accounting as an engine: The performativity of calculative practices and the dynamics of innovation Fulltext Access 19 Pages 2015
What drives technology convergence? Exploring the influence of technological and resource allocation contexts Fulltext Access 19 Pages 2015
A review of Chinese and English language studies on corporate environmental reporting in China Fulltext Access 19 Pages 2015
Accounting control and interorganisational relations with the military under the wartime regime: The case of Mitsubishi Heavy Industry's Nagoya Engine Factory Fulltext Access 20 Pages 2015
Insider sales and the effectiveness of clawback adoptions in mitigating fraud risk Fulltext Access 20 Pages 2015
An information security control assessment methodology for organizations' financial information Fulltext Access 20 Pages 2015
Accounting for the fictitious: A Marxist contribution to understanding accounting's roles in the financial crisis Fulltext Access 20 Pages 2015
Attitudes towards money and motivational orientation to work in Brazilian young workers Fulltext Access 20 Pages 2015
Budgeting in institutional complexity: The case of performing arts organizations Fulltext Access 20 Pages 2015
How do risk managers become influential? A field study of toolmaking in two financial institutions Fulltext Access 20 Pages 2015
Organizational applications of IT innovation and firm's competitive performance: A resource-based view and the innovation diffusion approach Fulltext Access 20 Pages 2015
Audit firm rotation, audit fees and audit quality: The experience of Italian public companies Fulltext Access 21 Pages 2015
Competition of the informed: Does the presence of short sellers affect insider selling? Fulltext Access 21 Pages 2015
Short sellers’ accusations against Chinese reverse mergers: Information analytics or guilt by association? Fulltext Access 21 Pages 2015
The association between energy taxation, participation in an emissions trading system, and the intensity of carbon dioxide emissions in the European Union Fulltext Access 21 Pages 2015
Neoliberalism, consultants and the privatisation of public policy formulation: The case of Britain's rail industry Fulltext Access 21 Pages 2015
Auditor evaluation of others’ credibility: A review of experimental studies on determinants and consequences Fulltext Access 21 Pages 2015
Securitizations and the financial crisis: Is accounting the missing link? Fulltext Access 21 Pages 2015
Accounting for research quality: Research audits and the journal rankings debate Fulltext Access 21 Pages 2015
A minimum variance benchmark to measure the performance of pension funds in Mexico Fulltext Access 22 Pages 2015
Instituting a transnational accountability regime: The case of Sovereign Wealth Funds and “GAPP” Fulltext Access 22 Pages 2015
Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2013 academic literature Fulltext Access 22 Pages 2015
From the Triple Helix model to the Global Open Innovation model: A case study based on international cooperation for innovation in Dominican Republic Fulltext Access 22 Pages 2015
Shareholder orientation and the framing of management control practices: A field study in a Chinese state-owned enterprise Fulltext Access 23 Pages 2015
Rotational internal audit programs and financial reporting quality: Do compensating controls help? Fulltext Access 23 Pages 2015
Information technology investment governance: What is it and does it matter? Fulltext Access 25 Pages 2015
The Role of External Auditors in Business Group Governance: Evidence from the Number of Audit Firms Selected in Taiwanese Groups Fulltext Access 25 Pages 2015
The development of accounting regulations for foreign invested firms in China: The role of Chinese characteristics Fulltext Access 25 Pages 2015
Earnings quality in privatized firms: The role of state and foreign owners Fulltext Access 25 Pages 2015
External environment, the innovating organization, and its individuals: A multilevel model for identifying innovation barriers accounting for social uncertainties Fulltext Access 26 Pages 2015
Voluntary environmental disclosure quality and firm value: Further evidence Fulltext Access 26 Pages 2015
Moving toward a learned profession and purposeful integration: Quantifying the gap between the academic and practice communities in auditing and identifying new research opportunities Fulltext Access 27 Pages 2015
The Impact of Accounting Disclosures and the Regulatory Environment on the Information Content of Earnings Announcements Fulltext Access 28 Pages 2015
The Wheat Study on Establishment of Accounting Principles (1971–72): A historical study Fulltext Access 29 Pages 2015
Executive directors’ pay, networks and operating performance: The influence of ownership structure Fulltext Access 29 Pages 2015
As certain as debt and taxes: Estimating the tax sensitivity of leverage from state tax changes Fulltext Access 29 Pages 2015
Does EVA performance evaluation improve the value of cash holdings? Evidence from China Fulltext Access 29 Pages 2015
Organisation capital and sticky behaviour of selling, general and administrative expenses Fulltext Access 29 Pages 2015
Accounting for business combinations: Do purchase price allocations matter? Fulltext Access 30 Pages 2015
The impact of Treasury supply on financial sector lending and stability Fulltext Access 30 Pages 2015
Stocking up: Executive optimism, option exercise, and share retention ⁎ Fulltext Access 32 Pages 2015
Equity Financing and Social Responsibility: Further International Evidence Fulltext Access 34 Pages 2015
Complex stylized facts of the Mexican economy: a hirschmanian perspective (to attack the “fear of growing”, more and better) Fulltext Access 35 Pages 2015
Financial development and the cost of equity capital: Evidence from China Fulltext Access 35 Pages 2015
Corporate Social Responsibility and Earnings Quality: International Evidence Fulltext Access 36 Pages 2015
Instilling a sustainability ethos in accounting education through the Transformative Learning pedagogy: A case-study Fulltext Access 36 Pages 2015
Reflections on pathways to teaching, learning and curriculum community relationship building Fulltext Access 37 Pages 2015
Responsible social accounting communities, symbolic activism and the reframing of social accounting. A commentary on new accounts: Towards a reframing of social accounting Fulltext Access 4 Pages 2014
A note on the effect of PCAOB inspections on the audit quality of triennial CPA firms Fulltext Access 5 Pages 2014
Do management reports on internal control over financial reporting improve financial reporting? Fulltext Access 6 Pages 2014
The effect of external audits of internal control over financial reporting on financial reporting for clients of Big 4, Second-tier, and small audit firms Fulltext Access 6 Pages 2014
Recalling the Public Oversight Board (1977–2002) and winners of the John J. McCloy Award Fulltext Access 8 Pages 2014
Accounting standard’s effectiveness on equity overstatement – Conservatism when it matters Fulltext Access 8 Pages 2014
Optimal approach and timeline for IFRS adoption in Vietnam: Perceptions from accounting professionals Fulltext Access 8 Pages 2014
The potential impact of COSO internal control integrated framework revision on internal audit structured SOX work programs Fulltext Access 8 Pages 2014
Accounting case search: A web-based search tool for finding published accounting cases Fulltext Access 8 Pages 2014
A river runs between them: An instructional case in professional services provided by a CPA firm Fulltext Access 9 Pages 2014
Main determinants of efficiency and implications on banking concentration in the European Union Fulltext Access 10 Pages 2014
A Proposal of an International Environmental Reporting Grid: What Interest for Policymakers, Regulatory Bodies, Companies, and Researchers?: Reply to Discussion of “Mandatory Environmental Disclosures by Companies Complying with IAS/IFRS: The Case of Fran Fulltext Access 10 Pages 2014
What's new about New accounts? Assessing change proposals for social and environmental accounting Fulltext Access 10 Pages 2014
Growth opportunities and the effect of corporate diversification on value Fulltext Access 10 Pages 2014
The Chinese experience: The impact of financial restatements on firm value and its implications on the investigatory practices of regulators Fulltext Access 11 Pages 2014
Does mandatory IFRS adoption improve information quality in low investor protection countries? Fulltext Access 11 Pages 2014
An approach to correctness of security and operational business policies Fulltext Access 12 Pages 2014
The valuation of risk transfer in UK school public private partnership contracts Fulltext Access 12 Pages 2014
Determinants of academic cheating behavior: The future for accountancy in Ireland Fulltext Access 12 Pages 2014
The effects of incentive subjectivity and strategy communication on knowledge-sharing and extra-role behaviours Fulltext Access 12 Pages 2014
Does accounting conservatism improve the corporate information environment? Fulltext Access 12 Pages 2014
Power to business professors: Automatic grading of problem-solving tasks in a spreadsheet Fulltext Access 12 Pages 2014
Comparing methods to extract technical content for technological intelligence Fulltext Access 13 Pages 2014