Advances in accounting : a research annual
v. 1 ～ v. 23
editor, Bill N. Schwartz ; associate editors, Philip M.J. Reckers, James W. Deitrick, James H. Scheiner
"Advances in Accounting" was founded to provide a forum for discourse among and between academic and practising accountants on issues of significance to the future of the discipline. Emphasis was placed on original commentary and creative research that would substantively advance our understanding of behavioural and financial markets phenomena relevant to real world choices. Technology and global competition have brought tremendous changes in business and accounting. A wide array of unsolved questions continue to challenge a profession that defies definition and which is continuously reinventing itself. This volume focuses on questions of the "value added" by accounting information and audit services. Articles explore the important task of valuing corporate entities, and investigate challenges currently faced by auditors (client selection, pricing behaviour, and audit quality). Finally, contributors address the human side of career opportunities in the discipline and whether adequate human resources are flowing into the profession today. The theme of this collective effort is new solutions for new problems.
Now in its 20th edition, "Advances in Accounting" continues to provide an important forum for discourse among and between academic and practicing accountants on issues of significance to the future of the discipline. Emphasis continues to be placed on original commentary, critical analysis and creative research - research that promises to substantively advance our understanding of financial markets, behavioral phenomenon and regulatory policy. Technology and aggressive global competition have propelled tremendous changes over the two decades since AIA was founded. A wide array of unsolved questions continues to plague a profession under fire in the aftermath of one financial debacle after another. This volume of "Advances in Accounting" includes articles reflective of recent economic distress: articles on the effects of post bankruptcy financial reporting, measurement of decline in earnings persistence, re-estimations of bankruptcy prediction models, and an understanding of new assurance needs. It also looks at trends of significance to academics (trends in research and dissertations focus) and practitioners (trends in IS audits).
With this 20th volume, "Advances in Accounting" makes a new commitment to the global arena by introduction of an International Section and a new international associate editor. As never before, the accounting profession is seeking ways to reinvent itself and recapture relevance and credibility. AIA likewise continues to champion change through this revised global editorial commitment.
Now in its twenty-first edition, "Advances in Accounting" continues to provide an important forum for discourse among and between academic and practicing accountants on issues of significance to the future of the discipline. Emphasis continues to be placed on original commentary, critical analysis and creative research - research that promises to substantively advance our understanding of financial markets, behavioral phenomenon and regulatory policy. Technology and aggressive global competition have propelled tremendous changes over the two decades, since AIA was founded. A wide array of unsolved questions continues to plague a profession under fire in the aftermath of one financial debacle after another and grabbling with the advent of international accounting standards. This volume of "Advances in Accounting" not surprisingly includes articles reflective of recent focus on corporate governance, earnings management and the influence of the CEO, the accuracy of earnings forecasts and the value relevance or voluntary and mandated disclosures.
This volume also looks at challenges facing the academic community with respect to technology and addresses pedagogical advances holding promise. AIA continues its commitment to the global arena by publishing research with an international perspective in the International Section inaugurated in Volume 20. As never before the accounting profession is seeking ways to reinvent itself and recapture relevance and credibility. AIA likewise continues to champion forward thinking research.
The series focuses on the academic and theoretical side of the profession in the areas of financial accounting, accounting education and auditing. The articles range from empirical, to analytical, to the development of new technologies.
The twenty-second volume of "Advances in Accounting" continues to provide an important forum for discourse among and between academic and practicing accountants on issues of significance to the future of the discipline. Emphasis continues to be placed on original commentary, critical analysis and creative research research that promises to substantively advance our understanding of financial markets, behavioral phenomenon and regulatory policy. Technology and aggressive global competition have propelled tremendous changes over the two decades since AIA was founded. A wide array of unsolved questions continues to plague a profession under fire in the aftermath of one financial debacle after another and grabbling with the advent of international accounting standards. This volume of "Advances in Accounting" not surprisingly includes several articles reflective on auditor independence, auditor tenure, auditor rotation and non-audit service fees. This volume also looks at challenges facing the academic community with respect to pressures placed on faculty to publish; a data driven commentary is provided by the in-coming editor of the European Accounting Review.
Other papers examine the use of financial data to estimate risk premiums, and measure the operating efficiency of firms; and re-examine market reaction to quarterly earnings. AIA continues its commitment to the global arena by publishing several papers with an international perspective. As never before, the accounting profession is seeking ways to reinvent itself and recapture relevance and credibility. AIA likewise continues to champion forward thinking research. This work addresses the role of the auditor. It investigates how financial data is represented, used, and received. The scope of content is international.
This series aims to provide a forum for discourse among and between academic and practicing accountants on issues of significance to the future of the discipline. Emphasis is placed on original commentary, critical analysis and creative research that would substantively advance our understanding of financial markets and behavioral phenomenon relevant to real world choices. Technology and global competition have brought tremendous changes over the last two decades of the 20th century. A wide array of unsolved questions continues to plague a profession under fire in the aftermath of the Enron bankruptcy. Questions about adequacy of financial accounting and auditing standards, procedures and practices abound today. This volume of Advances in Accounting includes articles that address the predictability of corporate earnings, and recently challenged practices in financial reporting. It also addresses unethical auditor practices and the ex-post review of auditor decisions, and evaluation of corporate chief executives' performance. Other articles address important corporate budgetary issues, tax services and accounting education.
This series focuses on the academic and theoretical side of the profession in the areas of financial accounting, accounting education and auditing. Articles range from empirical and analytical, to the development of new technologies.
This series focuses on the academic and theoretical side of the profession in the areas of financial accounting, accounting education and auditing. Articles range from empirical and analytical, to the development of new technologies. "Advances in Accounting" is now available online at ScienceDirect full-text online from volume 17 onwards.
This series focuses on the academic and theoretical side of financial accounting, accounting education and auditing. The articles range from the empirical to the analytical, and some cover the development of new technologies. This volume includes an analysis of the adoption of SFAS No. 96, Accounting for Income Taxes. Other areas covered include author-client interaction, bankruptcy prediction, environmental performance and disclosures, the timing of writedown disclosures, and gender effects in public accounting.
An examination of financial reporting alternatives for associated enterprises, Thomas E. King and Valdean C. Lembke
the corroborative relation between earnings and cash flow information, Kirk L. Philipich et al
investor valuation of postretirement benefits disclosed under SFAS No. 106 - an empirical investigation, V. Gopalakrishana
economic determinants of the assumed interest rate in pension accounting, Sunkook Kwon
an examination of the security price reaction to SFAS 94, James P. Reburn and Mary Beth Mohrman
an empirical evaluation of test item sequencing effects in the managerial accounting classroom - further evidence and extensions, David E. Stout and Donald E. Wygal
a concepts approach to teaching the first course in accounting, Cindy D. Edmonds and Thomas P. Edmonds
enhancing communication during the recruiting process - the view of accounting students and accounting recruiters, Jeffrey L. McMillan et al
an empirical examination of the relationships among leader behaviours, audit team performance and staff satisfaction, William R. Pasewark et al
further evidence of auditors' asymmetric reactions to analytical review results, Jeffrey R. Cohen
an examination of the work-related motivational needs of professional EDP auditors, N. Ross Quarles
the effect of compatibility between self assessment and the provided hypothesis on auditors' information search strategies, Joanna L. Ho
theme on fraud, comment, Wanda A. Wallace
use of standards in auditing for hidden actions, David Finley
analysts' forecasts as an exogenous risk indicator in analytical auditing, Thomas C. Carlderon
academician's comments on analysts' forecasts as an exogenous risk indicator in analytical auditing, John M. Hassell
practitioner's comments on analysts' forecasts as an exogenous risk indicator in analytical auditing, Richard W. Kreutzfeldt
internal auditor's independence and interactions with audit committees - challenges of form and substance, K. Raghunandan and Joseph A. McHugh.
Decision aids for error quantifications in attribute sampling - circumvention, efficiency, and experience effects, Mohammad J. Abdolmohammadi
an empirical investigation of the effects of presentation format and personality on auditor's judgement in applying analytical procedures, John C. Anderson and Philip M.J. Reckers
the association between auditors' uncertainty opinions and business failures, H. Perrin Garsombke and Seungmook Choi
educational preparation for auditors, promotion time, and turnover - a survival analysis, J. David Spiceland et al
audit disclosure of consistency - an analysis of loan officer reaction to SAS no.58, Marshall A. Geiger
the incorporation of ethics into the accounting curriculum, James H. Thompson and Timothy L. McCoy
noisy performance measures in CEO compensation contracts - an empirical analysis, Susan Pourciau
a re-examination of the relative importance of CPA firms' performance evaluation criteria, John M. Hassell et al
an analysis of the relative contribution of experience/education to the professional development of auditors, Philip H. Siegel et al
the effects of mode of information presentation and cognitive style on bond rating change decisions, Michael C. Nibbelin et al
the impact of audit technology approach on organizational-professional commitment in large public accounting firms, Richard G. Schroeder and Alan Reinstein
the interactive effects of humour and type A behaviour - accounting perspective and evidence, Freddie Choo
an investigation of lending decision in the oil and gas industry, Linda Nichols
start-up costs and the comparability of financial statements, Richard A. Samuelson
the sensitivity of failure prediction models to alternative definitions of failure, Paul R. Bahnson and Jon W. Bartley
an alternative graphical intuitive extrapolation procedure - evidence concerning the accuracy of forecasts, Roger G. Holland et al
the relation between earnings impact and timing of mandatory accounting standards adoption - the case of SFAS 2 adoption, Emeka Ofobike.
Employee stock options and pro-forma earnings management, (T.A. Baker et al.)
A note on testing a model of cognitive budgetary participation processes using a structured equation modelling approach, (V.K. Chong)
An experimental market analysis of auditor work-level reduction decisions (M. Coller et al.)
Fixed cost allocation and the constrained product mix decision, (S. Haka et al.)
Do initial public offering firms understate the allowance for bad debts?, (S.B. Jackson et al.)
Common uncertainty effects on the use of relative performance evaluation for corporate chief executives, (L. Kren)
The effects of procedural justice and evaluative styles on the relationship between budgetary participation and performance, (C.M. Lau, E.W. Lim)
An analysis of the accuracy of long term earnings predictions, (K.S. Lorek, G.L. Willinger)
A preliminary framework in examining the influence of outcome information on evaluation of auditor decisions, (D.J. Lowe, P.M.J. Reckers)
Income level and income type as determinants of tax return preparation fees: an empirical investigation, (D.S. Mauldin et al.)
Product decisions in practice, (J.W. Paul, S.C. Weaver)
Evolving research benchmarks, (P.M. Johnson et al.).
List of contributors. Editorial board. Statement of purpose and review procedures. Editorial policy and manuscript form guidelines. An empirical study of operating cash flow usefulness in predicting savings and loan financial distress (A.H. Catanach Jr.). Value relevance of the earnings impact of lease capitalization (C.S. Agnes Cheng, S-J. Hsieh). A meta-analysis of materiality studies (E.G. Chewning Jr., J.L. Higgs). Financial decisions and top management team composition (C.S. Ciccotello et al.). Insider trading and the early adoption of SFAS 96: a test of the signaling hypothesis (C.F. Eakin, J.D. Gramlich). A meta-analysis of the effect of task properties on business failure prediction accuracy (J.W. Lin, M.I. Hwang). Three's a crowd: an examination of state statutes and court decisions that narrow accountant liability to third parties for negligence (C. Pacini et al.). Management plans and SAS no going concern resolutions (R. Riley et al.). Accounting versus engineering, law, and medicine: perceptions of influential high school teachers (J.R. Hardin et al.). Analyst forecasts and analyst actuals in the presence of nonrecurring gains and losses: evidence of inconsistency (T.R. Skantz, B.G. Pierce). An ex ante test of the Jenkins Committee disclosure recommendations (T.V. Eaton, K.G. Stanga).
Part 1 Main articles: the determinants of audit delay, Michael Aitken et al
the audit review process and its effect on auditor's assessments of evidence from management, Urton Anderson et al
evidence of the security market's ex ante assessment of differential management forecast accuracy
assessing accounting doctoral programmes by their graduates' research productivity, James R. Hasselback and Alan Reinstein
an investigation of the feasibility of using statistical-based models as analytical procedures, Kenneth S. Lorek et al
an investigation of the determinants of accounting method choice among initial public offering firms, John D. Neill et al
examining the dimensionality of the ethical decision making process of certified management accountants, R. Eric Reidenbach and Donald P. Robin
additional evidence of auditor changes - the effects of client financial condition, Earl R. Wilson et al. Part 2 Professional notes: on the use of contingent valuation methods to estimate environmental costs, Marlbeth Coller and Glenn W. Harrison
accounting for debt conversions - current and future alternatives, Alan K. Ortegren and Thomas E. King
auditor materiality judgement and consistency modifications - further evidence from SFAS No 96, Michael L. Costigan and Daniel T. Simon
indirect cash flow measure versus cash flows reported persuant to SFAS No 96, Hana ElSheika and Paul Munter
the relative importance of operating cash flows and accural income in explaining stock returns - a cross-sectional approach, Gary R. Freeman and Glen R. Larsen.
The Effect of Partner Preferences on the Development of Risk-Adjusted Program Plans. (J.L. Bierstaker, A. Wright). The Value Relevance of Earnings and Book Value Under Pooling and Purchase Accounting. (C.S. Agnes Cheng, K.R. Ferris, Su-Jane Hseih, Yuli Su). Earnings Management and Forced Ceo Dismissal. (L. Guan, C.J. Wright, S.L. Leikam). The Decision to Diclose Environmental Information: A Research Review and Agenda. (T.M. Lee, P.D. Hutchison). The Voluntary Disclosure of Advertising Expenditures: The Case of the Pharmaceutical Industry and Healthcare Reform. (J. Legoria). An Analysis of the First Two Decades of Advances in Accounting. (M.J. Meyer, J. Rigsby, D.J. Lowe). The Relative Accuracy of Analysts' Published Forecasts Versus Whisper Forecasts Surrounding the Adoption of Regulation FD. (L. Rees, D. Adut). The Impact of Management Image and Non-Audit Service Fees on Investors' Perceptions of Earnings Quality. (S. Solomon, P.M.J. Reckers, D.J. Lowe). Perspectives On Education. The "Shock" Factor In Students' Performance In Accounting Examinations. (A.M.G. Gelardi, C.E.N. Emby). Electronic-Commerce Education: Insights from Academicians and Practitioners. (Z. Rezaee, R. Elam, J.H. Cassidy). Using Cases in the Classroom. (P. Smith). Technology and the Accounting Curriculum: Where it is and Where it Needs to Be. (L. Solomon, C.I. Hastings). International Perspectives. Corporate Characteristics, Governance Rules and the Extent of Voluntary Disclosure in Spain. (Marosario Babio Arcay, Maflora Muino Vazquez). The Importance of Procedural Fairness in Budgeting. (Chong M. Lau, S.L.C. Tan). Research Note. High Impact Behavioral Accounting Articles and Authors. (P.M.J. Reckers, S. Solomon).
The association between audit reports and bankruptcies: further evidence (D.V. Rama et al.). Retention of women in public accounting: directions for future research (K.L. Hooks et al.). Effects of engagement--wide inherent risk factors on auditors' evaluations of multiple explanations from client and audit team sources (S. Ayers, S.E. Kaplan). An investigation of the relevance of disclosure of asset composition in assessing distress risk of savings institutions (S.J. Roohani, Z. Rezaee). Evidence of the relations between firm characteristics and reserve revisions in the petroleum industry (F.L. Ayres et al.). Accounting accruals and the incremental information content of earnings and cash flows from operations (C.S. Agnes Cheng et al.). An investigation of the impact of market discipline on individuals' price revisions (C.E. Davis et al.). The impact of earnings management of bank risk premia (T.R. Robinson, J. Grant). The comparison of dysfunctional behaviors by tax accountants and auditors under time budget pressure (T. Dalton, T. Kelley). A comparison of AHP and ANOVA decision modeling techniques in internal control procedure evaluations (S.A. Webber, J.M. Hassell). A longitudinal analysis of environmental disclosure practices (S.D. Stanwick, R.H. Tabor). A Bayesian analysis of cost-effectiveness of auditing for small businesses (A.V. Deshmukh et al.). Participative budgeting under uncertainty: multi-period experimental evidence (L. Kyj, P.S. Greenberg).
The effects of post-bankruptcy financing on going concern reporting, L.J. Abbott et al
a time-series approach to measuring the decline in quarterly earnings persistence, S.P. Baginski et al
understanding the satisfaction process for new assurance services:- the role of attitudes, expectations, disconfirmation and performance, K. Gladden Burke et al.
re-estimations of the Zmijewski and Ohlson bankruptcy prediction models, J.S. Grice, Jr., M.T. Dugan
prolific authors of accounting literature, J.R. Hasselback et al
the impact of non-audit service fee disclosure requirements on audit fee and non-audit service fee in the United Kingdom - an empirical analysis, G. Iyer, V. Iyer
the evolving role of IS audit: a field study comparing the perceptions of IS and financial auditors, V.P. Vendrzyk, N.A. Bagranoff. International perspectives: the decision-facilitating role of management accounting systems on managerial performance - the influence of locus of control and task uncertainty, V.K. Chong, I.R.C. Eggleton
change in strategy and MCS - a match over time?, Ralph Kober, J. Ng
do auditors assess the systematic market risk in their audit pricing decisions? international evidence, P. Sahlstrom, J. Nikkinen
trends in accounting doctoral dissertations - 1991 - 2000, M. Porporato et al
the economic value added (EVA) - an analysis of market reaction, B. Deya Tortella, S. Brusco.
The influence of ethical reasoning on auditors' perceptions of management's competence and integrity, Lawrence A. Ponemon
expected value - a relevant attribute, Alan K. Ortegren and Thomas E. King
accounting method and tax status as determinants of shareholders' gains in corporate acquisitions, Kathleen M. Dunne et al
characteristics of firms making actuarial changes, Theresa P. Rollins
an empirical investigation of the measurement of pension obligations by bond rating analysts, Jon J. Maher and J. Edward Ketz
accounting disclosure practices and the lending decision, Larry R. David et al
financial leverage and the incremental information content of cash flow and accrual components of earnings, Pieter T. Elgers and May H. Lo
corporate seasonality as a potential determinant of earnings forecast accuracy, Peter A. Silhan and Suzanne M. Luttman
firms' exchange listings and five-year price volatility, Miin H. Guo
auditor loss exposure - factors and preliminary materiality judgements - evidence from practice, Robin W. Roberts and John T. Sweeney
an assessment of the potential effect of big eight firm mergers on competition in the market for audit services, Paul A. Copley.
Vague wording effects on auditors' complexity judgments of risk related audit tasks, Mohammad J. Abdolmohammadi, William J. Read
neural networks and bankruptcy prediction - funds flows, accrual ratios, and accounting data, Barbro Back et al
accountability and escalation of commitment - the effects of compensation and disclosure, Jesse D. Beele, James E. Hunton
value implications of unfilled order backlogs, Bruce K. Behn
perceptions of supervisor/subordinate task-specific expertise as a moderator of participative budgeting outcomes, B. Douglas Clinton et al
a comprehensive analysis of the adoption of SFAS No. 96 - Accounting for Income Taxes, Cynthia Firey Eakin
strategic auditor-client interaction, Joseph Fisher, Jeffrey W. Schatzberg, Brian P. Shapiro
association between environmental performance and environmental disclosures - an assessment, Martin Freedman, Bikki Jaggi
an examination of direct and indirect gender effects in public accounting, Eric N. Johnson et al
a re-examination of auditors' initial belief assessment and evidence search, Jeffrey J. McMillan, Richard A. White
the interactive effect of budget-based compensation, organizational commitment, and job involvement on managers' propensities to create budgetary slack, Hossein Nouri, Robert J. Parker
an empirical analysis of the timing of writedown disclosures, Srinivasan Ragothaman, Bruce Bublitz
the relationship of career stage to job outcomes and role stress - a study of external auditors, James E. Rebele et al
an examination of the feature-positive effect in auditors' evaluation of accounting estimates, Philip M.J. Reckers, Bernard Wong-On-Wing.