Discussion of 'The acceptance and adoption of continuous auditing by internal auditors' Fulltext Access 5 Pages 2012
Paradigms, theory and management accounting practice: A comment on Parker (forthcoming) “Qualitative management accounting research: Assessing deliverables and relevance” Fulltext Access 6 Pages 2012
The consequences of protecting audit partners' personal assets from the threat of liability: A discussion Fulltext Access 6 Pages 2012
Eliminating the 20-F reconciliation from IFRS to U.S. GAAP: Short-term and long-term liquidity effects Fulltext Access 6 Pages 2012
The Future of Financial and Business Reporting from a Standards-Setting and Regulatory Perspective Fulltext Access 6 Pages 2012
Reply to Discussion of “The Effect of IFRS Adoption and Investor Protection on Earnings Quality around the World” Fulltext Access 6 Pages 2012
Discussion of “Does the Control Based Approach to Consolidated Statements Better Reflect Market Value Than the Ownership-based Approach?” Fulltext Access 6 Pages 2012
Is non-audit services a suitable proxy for auditor independence in the post-SOX period? Fulltext Access 7 Pages 2012
Lease transaction structuring, earnings management, and management credibility Fulltext Access 7 Pages 2012
Discussion on “International Corporate Governance and Finance: Legal, Cultural and Political Explanations” Fulltext Access 7 Pages 2012
Further empirical evidence on stochastic volatility models with jumps in returns Fulltext Access 7 Pages 2012
The Effect of IFRS Adoption, Investor Protection and Earnings Quality: Some Reflections Fulltext Access 7 Pages 2012
Disclosure versus recognition: Evidence from lobbying behavior in response to SFAS No. 158 Fulltext Access 8 Pages 2012
Discussion of “Financial reporting opacity and informed trading by international institutional investors” Fulltext Access 8 Pages 2012
Las preferencias y la conducta del cooperante recíproco en un contexto empresarial Fulltext Access 8 Pages 2012
Métodos híbridos de investigación y dirección de empresas: ventajas e implicaciones Fulltext Access 8 Pages 2012
An empirical study of the relationship between a self-service technology investment and firm financial performance Fulltext Access 9 Pages 2012
Comparing the top and the bottom income earners: Distribution of income and taxes in the United States Fulltext Access 9 Pages 2012
Barriers to entry to the big firm audit market: Evidence from market reaction to switches to second Tier audit firms in the post-sox period Fulltext Access 9 Pages 2012
Response to the discussion of “The Effect on Financial Reporting Quality of an Exemption from the SEC Reporting Requirements for Foreign Private Issuers” Fulltext Access 9 Pages 2012
Incidencia de las comisiones de nombramientos y retribuciones sobre las remuneraciones de los consejeros ejecutivos Fulltext Access 9 Pages 2012
Análisis de las redes de negocio y de conocimiento en un distrito industrial. Una aplicación al distrito industrial textil valenciano Fulltext Access 9 Pages 2012
Hedging derivatives in the banking industry: Evidence of investor confusion Fulltext Access 9 Pages 2012
The relation between aggressive financial reporting and aggressive tax reporting: Evidence from ex-Arthur Andersen clients Fulltext Access 9 Pages 2012
Off-shoring and out-sourcing for shareholder value: Promise versus reality Fulltext Access 9 Pages 2012
Market reaction to valuation adjustments for financial instruments: Evidence from Greece Fulltext Access 10 Pages 2012
¿Es la cultura organizativa un determinante de la innovación en la empresa? Fulltext Access 10 Pages 2012
La influencia de las acciones de marketing con causa en la actitud hacia la marca Fulltext Access 10 Pages 2012
The effectiveness of interactive professional learning experiences as a pedagogical tool: Evidence from an audit setting Fulltext Access 10 Pages 2012
Assessing financial reporting comparability across institutional settings: The case of pension accounting Fulltext Access 10 Pages 2012
Redes sociales virtuales desarrolladas por organizaciones empresariales: antecedentes de la intención de participación del consumidor Fulltext Access 10 Pages 2012
Voluntary disclosure theory and financial control variables: An assessment of recent environmental disclosure research Fulltext Access 10 Pages 2012
Risky business: Socializing asbestos risk and the hybridization of accounting Fulltext Access 10 Pages 2012
The origins of modern accounting in Brazil: Influences leading to the adoption of IFRS Fulltext Access 10 Pages 2012
Sinergias entre los atributos del producto y la familiaridad con su origen. Efectos sobre la imagen percibida Fulltext Access 11 Pages 2012
La investigación en recursos humanos en España de 2001 a 2010: ¿la década prodigiosa? Fulltext Access 11 Pages 2012
Una aproximación a la relación entre información sobre la responsabilidad social orientada al cliente y la reputación corporativa de las entidades financieras españolas Fulltext Access 11 Pages 2012
Accruals quality vis-à-vis disclosure quality: Substitutes or complements? Fulltext Access 11 Pages 2012
The agency problem and the moderating role of culturally based management style on Chinese managers’ discretionary accruals Fulltext Access 11 Pages 2012
The use of earnings and cash flows in investment decisions in the U.S. and Mexico: Experimental evidence Fulltext Access 11 Pages 2012
Motivations, expectations and preparedness for higher education: A study of accounting students in Ireland, the UK, Spain and Greece Fulltext Access 11 Pages 2012
Linking long-term capacity management for manufacturing and service operations Fulltext Access 12 Pages 2012
Do actions speak louder than words? An empirical investigation of corporate environmental reputation Fulltext Access 12 Pages 2012
A market based approach to inflation expectations, risk premia and real interest rates Fulltext Access 12 Pages 2012
Multiplicity in financial equilibrium with portfolio constrains under the generalized logarithmic utility model Fulltext Access 12 Pages 2012
The interaction of environmental factors and individual traits on investors’ perception Fulltext Access 12 Pages 2012
Understandings of accountability: an autoethnographic account using metaphor Fulltext Access 12 Pages 2012
Successful promotion or segregation from partnership? An examination of the “post-senior manager” position in public accounting and the implications for women's careers Fulltext Access 12 Pages 2012
El papel de las tecnologías de la información y las comunicaciones (TIC) en la búsqueda de la eficiencia: un análisis desde Lean Production y la integración electrónica de la cadena de suministro Fulltext Access 12 Pages 2012
Visual disclosure strategies adopted by more and less sustainability-driven companies Fulltext Access 12 Pages 2012
El acceso a canales de información y la adopción de tecnologías de proceso Fulltext Access 12 Pages 2012
An exploration of the relationship between language choice in CEO letters to shareholders and corporate reputation Fulltext Access 12 Pages 2012
Engaging students in the politics of tax policy: The tax attitudes survey project Fulltext Access 13 Pages 2012
Differing perceptions of non-executive directors' roles in UK SMEs: Governance conundrum or cultural anomaly? Fulltext Access 13 Pages 2012
La adquisición de conocimiento a través de relaciones interorganizativas y la orientación emprendedora: el papel mediador del capital social de segundo orden Fulltext Access 13 Pages 2012
Innovation capability and corporate growth: An empirical investigation in China Fulltext Access 13 Pages 2012
Modelización de los cambios en el sistema de distribución del sector turístico debidos a la incorporación de las tecnologías Fulltext Access 13 Pages 2012
Integrating trust and personal values into the Technology Acceptance Model: The case of e-government services adoption Fulltext Access 13 Pages 2012
Impacto de los sistemas de apoyo a la explotación (SAE) en la mejora de los servicios de transporte público urbano Fulltext Access 13 Pages 2012
Accounting for power and control: The Anglo-Iranian oil nationalisation of 1951 Fulltext Access 13 Pages 2012
The effect of audit committee characteristics on intellectual capital disclosure Fulltext Access 13 Pages 2012
The impact of family control on the use of performance measures in strategic target setting and incentive compensation: A research note Fulltext Access 13 Pages 2012
Sunk costs and sunk benefits: A re-examination of re-investment decisions Fulltext Access 13 Pages 2012
Does it matter where assets are held and income is derived? Further evidence of differential value relevance from Quebec Fulltext Access 13 Pages 2012
Towards recognising workforce health as a constituent of intellectual capital: Insights from a survey of UK accounting and finance directors Fulltext Access 13 Pages 2012
Information technology investments and nonfinancial measures: A research framework Fulltext Access 13 Pages 2012