۱) Accounting in and for the Subprime Crisis
۲) Diversification and the Accounting for New Projects On or Off the Balance Sheet
۳) ARE OFF-BALANCE SHEET OBLIGATIONS ASSOCIATED WITH AUDIT FEES?
۴) Control Measures for Kaizen Costing - Formulation and Practical Use of the Half-Life Model
۵) Economic Consequences of Recognizing Off-balance Sheet Activities
۶) Auditor Specialization: The Influence of Investment Opportunities
۷) THE STRATEGIC ROLE OF “COST OF CAPITAL” IN RESIDUAL INCOME MEASUREMENT
۸) Measuring Off-Balance-Sheet Leverage
۹) Earnings Quality, Accruals and Subjective Goodwill Accounting
۱۰) Does Income Smoothing Improve Earnings Informativeness?
۱۱) Usefulness of Comprehensive Income Reporting in Canada
۱۲) Fair Value Accounting for Goodwill under IFRS: An Exploratory Study of the Comparability in France, Germany, and the United Kingdom
۱۳) EARNINGS MANAGEMENT AROUND A CHANGE OF GOODWILL RULE
۱۴) Has Goodwill Accounting under SFAS 142 Improved Financial Reporting?
۱۵) Goodwill Accounting and Performance Measurement
۱۶) Comprehensive Income in Europe: Valuation, Prediction and Conservatism Issues
۱۷) The Association between Management Earnings Forecast Errors and Accruals
۱۸) General Theory of Cost Minimization Strategies of Continuous Audit of Databases
۱۹) The economic consequences of changes in financial statement presentation: The case of discontinued operations
۲۰) Corporate social responsibility audit: from theory to practice
۲۱) Managerial Incentives for Income Smoothing through Bank Loan Loss
۲۲) Auditor Tenure, Managerial Fraud, and Report Qualification: Theory and Evidence.
۲۳) AN EVALUATION OF CAUSES AND CONSEQUENCES OF IN-PROCESS RESEARCH AND DEVELOPMENT RESTATEMENTS
۲۴) Managerial Discretion and Accounting for Research and Development Costs
۲۵) The Stock Market Valuation of Research and Development Expenditures
۲۶) Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market.
۲۷) Auditor Quality, Tenure, and Bank Loan Pricing
۲۸) Earnings Quality: Some Evidence on the Role of Auditor Tenure and Auditors’ Industry Expertise
۲۹) AUDITOR INDEPENDENCE: EVIDENCE ON THE JOINT EFFECTS OF AUDITOR TENURE AND NON-AUDIT FEES
۳۰) Thirty years of Stock Splits, Reverse Stock Splits, and Stock Dividends in Canada
۳۱) Economic Consequences of Firms' Depreciation Method Choice: Evidence from Capital Investments
۳۲) Working Capital Management, Operating Cash Flow and Corporate Performance
۳۳) Working Capital Management and Firm's Profitability: An Optimal Cash Conversion Cycle
۳۴) Working Capital Management, Access to Financing, and Firm Value
۳۵) Reducing Management's Influence on Auditors' Judgments: An Experimental Investigation of SOX 404 Assessments
۳۶) Audit Committee Characteristics and the Quality of Financial Reporting: An Empirical Analysis
۳۷) Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses
۳۸) Board Characteristics, Audit Committee Characteristics and Abnormal Accruals
۳۹) The efficiency of the audit committee in enhancing the financial reporting quality: study of 20 Tunisian firms listed in Tunis Stock exchange
۴۰) The influence of audit committee financial expertise on earnings quality: U.S. evidence
۴۱) Agency Costs of Government Ownership: A Study of Voluntary Audit Committee Formation in China
۴۲) The Differences between Stock Splits and Stock Dividends: Evidence from Denmark
۴۳) Predicting Stock Splits with the Help of Prior Firm-Specific Experiences
۴۴) Information Content of Other Comprehensive Income and Net Income: Evidence for Japanese Firms
۴۵) Concept and Relevance of Income
۴۶) Market Reaction around the Stock Splits and Bonus Issues: Some Indian Evidence
۴۷) Classificatory income smoothing: The impact of a change in regime of reporting financial performance
۴۸) Dividend Smoothing and Predictability
۴۹) Impact of Earning Management on Capital Structure Of Listed Companies On Karachi Stock Exchange Pakistan
۵۰) Do Stock Splits Improve Liquidity?
۵۱) The Impact of Valuation Models on Value-Relevance Studies in Accounting: A Review of Theory and Evidence
۵۲) Contracting Theory and Accounting
۵۳) Discussion of “Contracting Theory and Accounting”
۵۴) The Informational Content of Implied Volatility around Stock Splits
۵۵) The Impact of Stock Splits on Price and Liquidity on the Stock Exchange of Thailand
۵۶) FINANCE THEORY AND ACCOUNTING FRAUD: FANTASTIC FUTURES VERUS CONSERVATIVE HISTORIES
۵۷) The Impact of Clientele Changes: Evidence from Stock Splits
۵۸) A STUDY ON THE LIQUIDITY EFFECTS OF STOCK SPLITS IN INDIAN STOCK MARKETS
۵۹) How Do Accounting Variables Explain Stock Price Movements? Theory and Evidence
۶۰) Normative Accounting Theories
۶۱) RECONCILING COST THEORY WITH COST ACCOUNTING PRACTICES
۶۲) Disclosure Quality and Earnings Management
۶۳) Testing the Theory of Cultural Influence on International Accounting Practice
۶۴) The Straight-Line Depreciation is Wanted, Dead or Alive
۶۵) The Impact of Firm Characteristics on Management Accounting Practices: A UK-Based Empirical Analysis
۶۶) Drivers and Barriers to Management Accounting Change
۶۷) Evidence on the Relative Usefulness of Accruals and Cash Flows: The Case of Depreciation
۶۸) Depreciation Rules and the Relation Between Marginal and Historical Cost
۶۹) Rethinking the Influence of Agency Theory in the Accounting Academy
۷۰) An Agency Theory of Conservative Accrual Accounting
۷۱) A Joint Test of Accounting Information and Investor Sentiment
۷۲) Transaction size, order submission and price preferences around stock splits
۷۳) Accounting and Economic Measures: An Integrated Theory of Capital Budgeting
۷۴) A Theory of Accounting Relativity: Double-Entry Bookkeeping as a Transformation of Coordinates
۷۵) Information content of stock dividends in the Indian Market: Evidence from operating performance and long-run stock returns
۷۶) Accounting for intellectual capital: on the elusive path from theory to practice
۷۷) Accrual Accounting for Performance Evaluation
۷۸) Doing qualitative field research in management accounting: positioning data to contribute to theory
۷۹) Accounting Information, Capital Investment Decisions, and Equity Valuation: Theory and Empirical Implications
۸۰) Financial Accounting and Corporate Behavior
۸۱) The Development of Voluntary Cash Flow Statements in Germany and the Influence of International Reporting Standards
۸۲) The Usefulness of Direct and Indirect Cash Flow Disclosures
۸۳) Company valuation methods. The most common errors in valuations
۸۴) Equivalence between Discounted Cash Flow (DCF) and Residual Income (RI)
۸۵) Taking the Mystery out of the Cash Flow Statement: A Simplified Implementation of the Indirect Method
۸۶) The Relation Between Auditors’ Fees for Non-Audit Services and Earnings Management