Perceived costs and benefits of IFRS adoption in Saudi Arabia: An exploratory study Fulltext Access 10 Pages 2018
The impact of an SEC investigation on conference call participation and analysts' forecast quality Fulltext Access 11 Pages 2018
Accounting for decarbonisation and reducing capital at risk in the S&P500 Fulltext Access 11 Pages 2018
Examining the intermediate role of employee abilities, motivation and opportunities to participate in the relationship between HR bundles and employee performance Fulltext Access 12 Pages 2018
Utilidad percibida del Aprendizaje Orientado a Proyectos para la formación de competencias. Aplicación en la asignatura «AuditorÃa de cuentas» Fulltext Access 12 Pages 2018
Motivation and learning strategies in accounting: Are there differences in English as a medium of instruction (EMI) versus non-EMI students? Fulltext Access 12 Pages 2018
Do specialized board committees impact the transparency of corporate political disclosure? Evidence from S&P 500 companies Fulltext Access 12 Pages 2018
Do the technical universities exhibit distinct behaviour in global university rankings? A Times Higher Education (THE) case study Fulltext Access 12 Pages 2018
Systems of secrecy: Confidences and gossip in management accountants' handling of dual role expectations and MCS limitations Fulltext Access 12 Pages 2018
Garfinkel on strategy: Using ethnomethodology to make sense of “rubbish strategy” Fulltext Access 12 Pages 2018
Co-patent, financing constraints, and innovation in SMEs: An empirical analysis using market value panel data of listed firms Fulltext Access 13 Pages 2018
Accelerated vs. traditional accounting education and CPA exam performance Fulltext Access 13 Pages 2018
Financial reporting for sustainable development: Critical insights into IFRS implementation in the European Union Fulltext Access 13 Pages 2018
Does social climate influence positive eWOM? A study of heavy-users of online communities. Fulltext Access 13 Pages 2018
A metaphorical analysis of The Love Song of J. Alfred Prufrock by T. S. Eliot Fulltext Access 13 Pages 2018
Do social ties matter for the emergence of dominant design? The moderating roles of technological turbulence and IRP enforcement Fulltext Access 14 Pages 2018
Can XBRL detailed tagging of footnotes improve financial analysts' information environment? Fulltext Access 14 Pages 2018
Using Pinterest to stimulate student engagement, interest, and learning in managerial accounting courses Fulltext Access 14 Pages 2018
Predicting unlisted SMEs' default: Incorporating market information on accounting-based models for improved accuracy Fulltext Access 15 Pages 2018
Organizational improvisation and the reduced usefulness of performance measurement BI functionalities Fulltext Access 15 Pages 2018
El mercado de verificación de las memorias de sostenibilidad en España: un análisis desde la perspectiva de la demanda Fulltext Access 15 Pages 2018
Drivers for performance in innovative research groups: The mediating role of transactive memory system Fulltext Access 15 Pages 2018
The politics of transnational accountability policies and the (re)construction of corruption: The case of Tunisia, Transparency International and the World Bank Fulltext Access 15 Pages 2018
The sociology of translation and accounting inscriptions: Reflections on Latour and Accounting Research Fulltext Access 15 Pages 2018
SEC's cybersecurity disclosure guidance and disclosed cybersecurity risk factors Fulltext Access 16 Pages 2018
A study of long-lived asset impairment under U.S. GAAP and IFRS within the U.S. institutional environment Fulltext Access 16 Pages 2018
The capital budgeting process and the energy trilemma - A strategic conduct analysis Fulltext Access 16 Pages 2018
In Search of the “Perfect One”: How accounting as a maieutic machine sustains inventions through generative 'in-tensions' Fulltext Access 16 Pages 2018
Nonprofessional investor perceptions of the partial remediation of IT and non-IT control weaknesses: An experimental investigation Fulltext Access 17 Pages 2018
CFO role and CFO compensation: An empirical analysis of their implications Fulltext Access 17 Pages 2018
Effects of SOX 404(b) implementation on audit fees by SEC filer size category Fulltext Access 18 Pages 2018
Organic vs. mechanistic coordination in distributed New Product Development (NPD) teams Fulltext Access 18 Pages 2018
Have labour practices and human rights disclosures enhanced corporate accountability? The case of the GRI framework Fulltext Access 18 Pages 2018
Designing confidentiality-preserving Blockchain-based transaction processing systems Fulltext Access 18 Pages 2018
Capital market effects of mandatory IFRS 8 adoption: An empirical analysis of German firms Fulltext Access 19 Pages 2018
Non-GAAP Earnings Disclosures on the Face of the Income Statement by UK Firms: The Effect on Market Liquidity Fulltext Access 20 Pages 2018
Eco-innovation determinants in manufacturing SMEs from emerging markets: Systematic literature review and challenges Fulltext Access 20 Pages 2018
The emerging growth company status on IPO: Auditor Effort, Valuation, and underpricing Fulltext Access 20 Pages 2018
Inter-InnoLab collaboration: An investigation of the diversity and interconnection among Innovation Laboratories Fulltext Access 21 Pages 2018
The topical link model-integrating topic-centric information in XBRL-formatted reports Fulltext Access 21 Pages 2018
Reexamination of earnings management before and after SOX: Evidence from SEC staff accounting bulletins 99-100 Fulltext Access 21 Pages 2018
PCAOB inspections: An analysis of entity-level and application-level control audit deficiencies Fulltext Access 21 Pages 2018
Analyst Coverage, Market Liquidity and Disclosure Quality: A Study of Fair-value Disclosures by European Real Estate Companies Under IAS 40 and IFRS 13 Fulltext Access 22 Pages 2018
Determinants and consequences of information processing delay: Evidence from the Thomson Reuters Institutional Brokers' Estimate System Fulltext Access 23 Pages 2018
Reviewing IFRS Goodwill Accounting Research: Implementation Effects and Cross-Country Differences Fulltext Access 24 Pages 2018
Effects of the Adoption of IFRS on the Credit Market: Evidence from Brazil Fulltext Access 25 Pages 2018
The consequences to analyst involvement in the IPO process: Evidence surrounding the JOBS Act Fulltext Access 29 Pages 2018
The Pathway of Transition to International Financial Reporting Standards (IFRS) in Developing Countries: Evidence from Indonesia Fulltext Access 30 Pages 2018
Earnings management in islamic and conventional banks: Does ownership structure matter? Evidence from the MENA region Fulltext Access 33 Pages 2018
The impact of audit quality on real and accrual earnings management around IPOs Fulltext Access 50 Pages 2018
Analysts' GAAP earnings forecasts and their implications for accounting research Fulltext Access 53 Pages 2018
The effects of q and cash flow on investment in the presence of measurement error Fulltext Access 54 Pages 2018
No news is bad news: Do PCAOB part II reports have an effect on annually inspected firms' audit fees and audit quality? Fulltext Access 55 Pages 2018
The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China Fulltext Access 56 Pages 2018
Reporting order of financial statements in SEC filings: Evidence from 10-K filings of S&P 500 entities Fulltext Access 5 Pages 2017
The role of secondary sources on the taxation of digital currency (Bitcoin) before IRS guidance was issued Fulltext Access 7 Pages 2017
Crowdfunding: The collaborative economy for channelling institutional and household savings Fulltext Access 9 Pages 2017
All that glitters: Gold mining companies' market reaction at the issuance of the “All-in Sustaining Costs” guidance Fulltext Access 9 Pages 2017
El diálogo con los grupos de interés en las memorias de sostenibilidad del sector hotelero español Fulltext Access 10 Pages 2017
Norm entrepreneur lobbying and persuasion: A case study involving the IASB's modification of an exposure draft Fulltext Access 10 Pages 2017
Determinantes de la continuidad en la contratación de la auditorÃa de forma voluntaria: evidencia para el caso de España Fulltext Access 10 Pages 2017
Geographic segment disclosures under IFRS 8: Changes in materiality and fineness by European, Australian and New Zealand blue chip companies Fulltext Access 10 Pages 2017
The Gresham's law of measurement and audit quality indicators: Implications for policy making and standard-setting Fulltext Access 11 Pages 2017
The popular pursuit of DIY: Exploring the role of calculative technologies in an actor network Fulltext Access 11 Pages 2017
Whistleblower laws and corporate fraud: Evidence from the United States Fulltext Access 11 Pages 2017
Factors associated with internal audit function involvement with XBRL implementation in public companies: An international study Fulltext Access 12 Pages 2017
Breakdowns in internal controls in bank trading information systems: The case of the fraud at Société Générale Fulltext Access 12 Pages 2017
Has the lack of use of the qualified audit opinion turned it into the “Rotten Kid” threat? Fulltext Access 13 Pages 2017
Maintaining market principles: Government auditors, PPP equity sales and hegemony Fulltext Access 13 Pages 2017
Data governance case at KrauseMcMahon LLP in an era of self-service BI and Big Data Fulltext Access 14 Pages 2017
A survey on firms' implementation of COSO's 2013 Internal Control-Integrated Framework Fulltext Access 14 Pages 2017
The effect of SME reporting framework and credit risk on lenders' judgments and decisions Fulltext Access 14 Pages 2017
Discussion of “the evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation” Fulltext Access 14 Pages 2017
Watchdogs, helpers or protectors? - Internal auditing in Malaysian Local Government Fulltext Access 15 Pages 2017
Contratos de riesgo de petróleo, patrones de conducta y desempeño de empresas: Análisis de panel de datos Fulltext Access 15 Pages 2017
The role of Intellectual Capital Reporting (ICR) in organisational transformation: A discursive practice perspective Fulltext Access 15 Pages 2017
From pioneering orientation to new product performance through competitive tactics in SMEs Fulltext Access 16 Pages 2017
Student-authored IFRS teaching cases based on European Securities and Markets Authority reports: Experiences from case writing and subsequent classroom use Fulltext Access 17 Pages 2017