Persistencia y capacidad predictiva de márgenes y rotaciones. un análisis empírico Fulltext Access 33 Pages 2011
¿Cómo actúan las empresas frente a la dependencia económica del auditor?: el papel del comité de auditoría Fulltext Access 33 Pages 2011
Do hedge funds' exposures to risk factors predict their future returns? Fulltext Access 33 Pages 2011
The choice between private and public capital markets: The importance of disclosure standards and auditor discipline to countries divesting state-owned enterprises Fulltext Access 36 Pages 2011
The Effect of the Mandatory Adoption of Corporate Governance Mechanisms on Executive Compensation Fulltext Access 37 Pages 2011
Discussion of “Financial reporting quality in international settings: A comparative study of the U.S.A, Japan, Thailand, France and Germany” Fulltext Access 4 Pages 2010
Discussion of “IFRS adoption in Europe and investment-cash flow sensitivity: Outsider versus insider economies” Fulltext Access 4 Pages 2010
Discussion of 'Data mining journal entries for fraud detection: An exploratory study' Fulltext Access 4 Pages 2010
Discussion of: “Acquisition profitability and timely loss recognition” by J. Francis and X. Martin Fulltext Access 5 Pages 2010
Reply to the discussion on 'Financial reporting quality in international settings: A comparative study of the U.S.A, Japan, Thailand, France and Germany' Fulltext Access 5 Pages 2010
Discussion of 'Assurance on XBRL instance document: A conceptual framework of assertions - A discussion and extension' Fulltext Access 5 Pages 2010
The effects of a cooling-off period on perceived independence of external auditors: A study in the nonpublic regulatory environment Fulltext Access 5 Pages 2010
Consequences of real earnings management on subsequent operating performance Fulltext Access 5 Pages 2010
The chilling effect of Sarbanes-Oxley: A discussion of Sarbanes-Oxley and corporate risk-taking Fulltext Access 5 Pages 2010
How should the auditors be audited? Comparing the PCAOB Inspections with the AICPA Peer Reviews Fulltext Access 5 Pages 2010
Stock market reactions to regulatory investigations: Evidence from options backdating Fulltext Access 6 Pages 2010
Did Berle and Means get it wrong? Reflections on Thorstein Veblen, Paul Samuelson, and ‘Corporate Strategy Financialized’ Fulltext Access 6 Pages 2010
Nationality and differences in auditor risk assessment: A research note with experimental evidence Fulltext Access 7 Pages 2010
No news is bad news: Market reaction to reasons given for late filing of Form 10-K Fulltext Access 7 Pages 2010
Small cap financial reporting: Determinants of emphasis and placement of non-GAAP disclosures Fulltext Access 7 Pages 2010
Impact on pre-and post-sarbanes oxley users’ perceptions by incorporating the auditor’s fraud detection responsibility into the auditor’s internal control report Fulltext Access 7 Pages 2010
Internal control deficiencies and the issuance of going concern opinions Fulltext Access 7 Pages 2010
In defense of fair value: Weighing the evidence on earnings management and asset securitizations Fulltext Access 8 Pages 2010
Two conflicting definitions of relevance in the FASB Conceptual Framework Fulltext Access 8 Pages 2010
A research discipline with no boundaries: Reflections on 20 years of defining AIS research Fulltext Access 8 Pages 2010
Managing social and environmental action and accountability in the hospitality industry: A Singapore perspective Fulltext Access 8 Pages 2010
Discussion of “Implications for GAAP from an analysis of positive research in accounting” Fulltext Access 9 Pages 2010
Investigating international accounting standard setting: The black box of IFRS 6 Fulltext Access 9 Pages 2010
How to construct an actor-network: Management accounting from idea to practice Fulltext Access 9 Pages 2010
The federal deposit insurance corporation improvement act, bank internal controls and financial reporting quality Fulltext Access 9 Pages 2010
The association between accounting students’ lone wolf tendencies and their perceptions, preferences and performance outcomes in team projects Fulltext Access 10 Pages 2010
Raleigh building products: A teaching case that highlights the differences between IFRS and US GAAP Fulltext Access 10 Pages 2010
The influence of firm specific context on realizing information technology business value in manufacturing industry Fulltext Access 10 Pages 2010
Analysis of professional standards and research findings to develop decision aids for reliance on internal auditing Fulltext Access 11 Pages 2010
The post-adoption effects of the implementation of International Financial Reporting Standards in Greece Fulltext Access 11 Pages 2010
An empirical insight on Spanish listed companies’ perceptions of International Financial Reporting Standards Fulltext Access 11 Pages 2010
Celebrity baby photograph donations: A case study in charitable contribution tax planning and research Fulltext Access 11 Pages 2010
Using neo-institutionalism to advance social and environmental accounting Fulltext Access 11 Pages 2010
Humpty Dumpty's guide to tax law: Rules, principles and certainty in taxation Fulltext Access 11 Pages 2010
Other lives in accounting: Critical reflections on oral history methodology in action Fulltext Access 11 Pages 2010
Disharmony in international accounting standards setting: The Chinese approach to accounting for business combinations Fulltext Access 11 Pages 2010
Successfully reshaping the ownership relationship by reducing ‘moral debt’ and justly distributing residual claims: The cases from Scott Bader Commonwealth and the John Lewis Partnership Fulltext Access 11 Pages 2010
The role of new product development briefs in implementing sustainability: A case study Fulltext Access 11 Pages 2010
Corporate strategy financialized: Conjuncture, arbitrage and earnings capacity in the S&P500 Fulltext Access 11 Pages 2010
Does it add up? Early evidence on the data quality of XBRL filings to the SEC Fulltext Access 11 Pages 2010
Accounting for competitive advantage: The resource-based view of the firm and the labour theory of value Fulltext Access 12 Pages 2010
Beyond just desserts: The gendered nature of the connection between effort and achievement for accounting students Fulltext Access 12 Pages 2010
Narrative accounting disclosure: Its role in the gold mining industry on the Gold Coast 1900–1949 Fulltext Access 12 Pages 2010
Fusion of expertise among accounting faculty: towards an expertise model for academia in accounting Fulltext Access 12 Pages 2010
Insights into method triangulation and “paradigms” in interpretive management accounting research Fulltext Access 12 Pages 2010
Creating institutional meaning: Accounting and taxation law perspectives of carbon permits Fulltext Access 12 Pages 2010
Internal audit reporting lines, fraud risk decomposition, and assessments of fraud risk Fulltext Access 12 Pages 2010
Knowledge creation for practice in public sector management accounting by consultants and academics: Preliminary findings and directions for future research Fulltext Access 12 Pages 2010