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Accounting Research Articles

Compromiso organizativo e intención de abondono del directivo de la subsidiaria en la empresa multinacional: influencias culturales y de participación en el Gobierno
Fulltext Access 31 Pages 2009
Institutional Environment, Blockholder Characteristics and Ownership Concentration in China
Fulltext Access 31 Pages 2009
Conditional volatility in affine term-structure models: Evidence from Treasury and swap markets
Fulltext Access 31 Pages 2009
Crossed-listed foreign firms' earnings informativeness, earnings management and disclosures of corporate governance information under SOX
Fulltext Access 32 Pages 2009
Public and private enforcement of securities laws: Resource-based evidence
Fulltext Access 32 Pages 2009
Performance Volatility and Wage Elasticity: An Examination of Listed Chinese A-share Enterprises
Fulltext Access 32 Pages 2009
La influencia de las explicaciones de la dirección en la evaluación de los procedimientos analíticos de auditoría
Fulltext Access 33 Pages 2009
Análisis Exploratorio Del Perfil Demandado Para Administración Y Dirección De Empresas: Implicaciones Para El Área Contable *
Fulltext Access 33 Pages 2009
Mortgage timing
Fulltext Access 33 Pages 2009
Books to be practiced: Memory, the power of the visual, and the success of accounting
Fulltext Access 34 Pages 2009
Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories
Fulltext Access 34 Pages 2009
La internalización de la franquicia española y sus formas de penetración de mercados
Fulltext Access 36 Pages 2009
Posicionamiento estratégico de las empresas industriales en las prioridades competitivas de operaciones: desarrollo y aplicación de un indicador de medida
Fulltext Access 36 Pages 2009
Accounting colonization: Three case studies in further education
Fulltext Access 36 Pages 2009
Toward a different debate in environmental accounting: The cases of carbon and cost–benefit
Fulltext Access 36 Pages 2009
Fundamentos conceptuales del resultado global
Fulltext Access 37 Pages 2009
Studying influence and accounting use—Empirical evidence about individual managers and organizations with changes in Galician healthcare
Fulltext Access 49 Pages 2009
Las sociedades que utilizan las NIC/NIIF ya no tienen que reconciliar las cifras contables a us gaap. ¿está justificada esta decisión de la sec en el ámbito del sector de las telecomunicaciones?
Fulltext Access 49 Pages 2009
Acceptance of China Research in Western Accounting Journals (1978-2007)
Fulltext Access 50 Pages 2009
Reply to the discussion of “Analyzing the German Accounting Triad - 'Accounting Premium' for IAS/IFRS and U.S. GAAP Vis-à-vis German GAAP?
Fulltext Access 4 Pages 2008
Appendix
Fulltext Access 4 Pages 2008
Foreword
Fulltext Access 4 Pages 2008
Volume contents and author index
Fulltext Access 4 Pages 2008
Information for Authors
Fulltext Access 4 Pages 2008
Book Review: How TOYOTA Became 1: Leadership Lessons from the Worlds Greatest Car Company.
Fulltext Access 4 Pages 2008
The Firm as An Entity: Implications for Economics Accounting and the Law
Fulltext Access 4 Pages 2008
Introduction to and overview of SFAS No. 158: A visual presentation
Fulltext Access 4 Pages 2008
Special issue on: Accounting for global warming
Fulltext Access 4 Pages 2008
Sarbanes-Oxley: An endangered specie?
Fulltext Access 4 Pages 2008
No premature closures of debates, please: A response to Ahrens
Fulltext Access 4 Pages 2008
Dividend policy: Reconciling DD with MM
Fulltext Access 4 Pages 2008
Chinese learner: My lived experiences of studying in Mainland China and Australia
Fulltext Access 5 Pages 2008
Discussion of “Annual report readability, current earnings, and earnings persistence”
Fulltext Access 5 Pages 2008
ICAS
Fulltext Access 5 Pages 2008
Business risk auditing: A regressive evolution?—A research note
Fulltext Access 5 Pages 2008
Discussion of “An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing”
Fulltext Access 5 Pages 2008
Response to discussions on “X-raying segregation of duties: Support to illuminate an enterprise's immunity to solo-fraud”
Fulltext Access 5 Pages 2008
Seeking the relevance of interpretive research: A contribution to the polyphonic debate
Fulltext Access 5 Pages 2008
Darden conference issue: Capital raising in emerging economies
Fulltext Access 5 Pages 2008
The private equity funds' aggressive acquisitions mania and the Willy Loman trauma
Fulltext Access 6 Pages 2008
Overcoming the subjective–objective divide in interpretive management accounting research
Fulltext Access 6 Pages 2008
ACCA section
Fulltext Access 6 Pages 2008
Special Interest Groups
Fulltext Access 6 Pages 2008
Conservative financial reporting, debt covenants, and the agency costs of debt
Fulltext Access 6 Pages 2008
Reply to discussant comments on “Do auditing standards improve the accounting disclosure and information environment of public companies? Evidence from the emerging markets in China”
Fulltext Access 6 Pages 2008
Acknowledgement
Fulltext Access 6 Pages 2008
Interpreting interpretive accounting research
Fulltext Access 6 Pages 2008
Implementation of IFRS in a regulated market
Fulltext Access 6 Pages 2008
Listening, interpreting, commending: A commentary on the future of interpretive accounting research
Fulltext Access 6 Pages 2008
Financial reporting after the Sarbanes-Oxley Act: Conservative or less earnings management?
Fulltext Access 6 Pages 2008
Volume contents and index
Fulltext Access 6 Pages 2008
On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system
Fulltext Access 7 Pages 2008
Discussion of 'Accounting Premium' for IAS/IFRS and U.S. GAAP Vis-à-vis German GAAP”
Fulltext Access 7 Pages 2008
Discussion of “The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting”
Fulltext Access 7 Pages 2008
Endogenous entry/exit as an alternative explanation for the disciplining role of independent analysts
Fulltext Access 7 Pages 2008
Acknowledgement
Fulltext Access 7 Pages 2008
The future(s) of interpretive accounting research—A polyphonic response from beyond the metropolis
Fulltext Access 7 Pages 2008
Cross-paradigm collaboration and the advancement of management accounting knowledge
Fulltext Access 7 Pages 2008
A political base of a polyphonic debate
Fulltext Access 7 Pages 2008
Applying a typology of management accounting change: A research note
Fulltext Access 8 Pages 2008
The importance of accounting education research
Fulltext Access 8 Pages 2008
Earnings management and earnings quality
Fulltext Access 8 Pages 2008
Why interdisciplinary accounting research tends not to impact most North American academic accountants
Fulltext Access 8 Pages 2008
The independence concept revisited
Fulltext Access 8 Pages 2008
The link between residual income and value created for levered firms: A note
Fulltext Access 8 Pages 2008
Harmonisation or discord? The critical role of the IASB conceptual framework review
Fulltext Access 8 Pages 2008
Discussant comments for “Do auditing standards improve the accounting disclosure and information environment of public companies? Evidence from the emerging markets in China”
Fulltext Access 8 Pages 2008
The British Accounting Review Review Process - Evidence from 1997 to 20061
Fulltext Access 8 Pages 2008
The British Accounting Review-Characteristics of Papers Submitted and Accepted, 1997 to 2006
Fulltext Access 8 Pages 2008
Do accounting measurement regimes matter? A discussion of mark-to-market accounting and liquidity pricing
Fulltext Access 9 Pages 2008
Ethics in education: The Chinese Learner and post-Enron ethics
Fulltext Access 9 Pages 2008
Provision of non-audit services and individuals’ investment decisions: Experimental evidence
Fulltext Access 9 Pages 2008
The effects of standardized tax rates, average tax rates, and the distribution of income on tax progressivity
Fulltext Access 9 Pages 2008
Regulating a reluctant profession: Holding solicitors to account
Fulltext Access 10 Pages 2008
CIMA section
Fulltext Access 10 Pages 2008
The secret life of UK trade credit supply: Setting a new research agenda
Fulltext Access 10 Pages 2008
Adoption of IAS 19R by Europe's premier listed companies: Corridor approach versus full recognition: Summary of an ACCA research monograph
Fulltext Access 10 Pages 2008
Future Directions for Chinese Accounting Research
Fulltext Access 10 Pages 2008
Eco-efficiency and firm value
Fulltext Access 10 Pages 2008
Unusual operating cash flows and stock returns
Fulltext Access 10 Pages 2008
The effect of new product development acceleration approaches on development speed: A case study
Fulltext Access 11 Pages 2008
Information friction and investor home bias: A perspective on the effect of global IFRS adoption on the extent of equity home bias
Fulltext Access 11 Pages 2008
Manufacturing strategy, broad scope MAS information and information and communication technology
Fulltext Access 11 Pages 2008
Examining the relationships among background variables and academic performance of first year accounting students at an Irish University
Fulltext Access 11 Pages 2008
Individualised interactive formative assessments to promote independent learning
Fulltext Access 11 Pages 2008
Ethical climate in Chinese CPA firms
Fulltext Access 11 Pages 2008
The role of a crisis in reshaping the role of accounting
Fulltext Access 11 Pages 2008
The role of tax regulation and compensation contracts in the decision to voluntarily expense employee stock options
Fulltext Access 11 Pages 2008
Research issues on the use of ERPS in interorganizational relationships
Fulltext Access 11 Pages 2008
Understanding the Sarbanes-Oxley Act—A valued added approach for public interest
Fulltext Access 11 Pages 2008
Ideological reactions to Sarbanes–Oxley
Fulltext Access 11 Pages 2008
The impact of Sarbanes-Oxley act on cosmetic earnings management
Fulltext Access 11 Pages 2008
Regulatory change and the quality of compliance to mandatory disclosure requirements: Evidence from Bangladesh
Fulltext Access 11 Pages 2008
Should earnings thresholds be used as delisting criteria in stock market?
Fulltext Access 11 Pages 2008
The impact of language and culture on perceived website usability
Fulltext Access 11 Pages 2008
A conceptual enquiry into the concept of a ‘principles-based’ accounting standard
Fulltext Access 12 Pages 2008
The rise and rise of IFRS: An examination of IFRS diffusion
Fulltext Access 12 Pages 2008
Employee and social reporting as a war of position and the union learning representative initiative in the UK
Fulltext Access 12 Pages 2008
X-raying Segregation of Duties: Support to illuminate an enterprise's immunity to solo-fraud
Fulltext Access 12 Pages 2008
Auditors’ performance evaluations: An experimental analysis of the effects of initial impressions and task-specific experience on information later recalled
Fulltext Access 12 Pages 2008
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