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Incl. Fee Electronic Paper Managerial Ownership and Financial Analysts’ Information Environment
Journal of Business Finance & Accounting, Vol. 41, Issue 3-4, pp. 328-362, 2014
Sam Han , Justin Yiqiang Jin , Tony Kang and Gerald J. Lobo
Korea University Business School , McMaster University - DeGroote School of Business , Oklahoma State University - School of Accounting and University of Houston - C.T. Bauer College of Business
Date Posted: April 11, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Asset Liquidity and Stock Liquidity: International Evidence
Journal of Business Finance & Accounting, Vol. 41, Issue 3-4, pp. 435-468, 2014
Charlie Charoenwong , Beng Soon Chong and Yung Chiang Yang
Nanyang Technological University (NTU) , Nanyang Technological University (NTU) - Nanyang Business School and Queen's University Belfast
Date Posted: April 11, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Do Analysts Disclose Cash Flow Forecasts with Earnings Estimates When Earnings Quality is Low?
Journal of Business Finance & Accounting, Vol. 41, Issue 3-4, pp. 401-434, 2014

Date Posted: April 11, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Fair Value‐Related Information in Analysts’ Decision Processes: Evidence from the Financial Crisis
Journal of Business Finance & Accounting, Vol. 41, Issue 3-4, pp. 363-400, 2014
Jannis Bischof , Holger Daske and Christoph J. Sextroh
University of Mannheim , University of Mannheim and University of Mannheim
Date Posted: April 11, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Relevance of Differences between Net Income Based on IFRS and Domestic Standards for European Firms
Journal of Business Finance & Accounting, Vol. 41, Issue 3-4, pp. 297-327, 2014
Mary E. Barth , Wayne R. Landsman , Danqing Young and Zili Zhuang
Stanford University - Graduate School of Business , University of North Carolina Kenan-Flagler Business School , The Chinese University of Hong Kong (CUHK) - School of Accountancy and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Date Posted: April 11, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Naked M&A Transactions: How the Lack of Local Expertise in Cross‐Border Deals Can Negatively Affect Acquirer Performance – and How Informed Institutional Investors Can Mitigate this Effect
Journal of Business Finance & Accounting, Vol. 41, Issue 3-4, pp. 469-506, 2014
Anna I. Faelten , Miles B. Gietzmann and Valeriya Vitkova
City University London - Sir John Cass Business School , City University London - Sir John Cass Business School and City University London - Sir John Cass Business School
Date Posted: April 11, 2014
Accepted Paper Series

Incl. Fee Electronic Paper A Comparative Analysis of the Investment Characteristics of Alternative Gold Assets
Abacus, Vol. 50, Issue 1, pp. 76-92, 2014
Tim Pullen , Karen L. Benson and Robert W. Faff
University of Queensland - Business School , University of Queensland - Business School and University of Queensland
Date Posted: March 11, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Earnings Management Surrounding CEO Turnover: Evidence from Korea
Abacus, Vol. 50, Issue 1, pp. 25-55, 2014
Jong‐Seo Choi , Young‐Min Kwak and Chongwoo Choe
Pusan National University , University of Ulsan and Monash University - Department of Economics
Date Posted: March 11, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Pacioli's Example Entries - A Conundrum Resolved?
Abacus, Vol. 50, Issue 1, pp. 93-106, 2014
Alan Sangster , Greg N. Stoner , Giovanna Scataglini‐Belghitar , Paul A. de Lange and Brendan T. O'Connell
Griffith University , University of Glasgow , University of Oxford , RMIT University and RMIT University - School of Accounting and Law
Date Posted: March 11, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Information Content of Ratings: An Analysis of Australian Credit Default Swap Spreads
Abacus, Vol. 50, Issue 1, pp. 56-75, 2014
Jue Wang , Jiri Svec and Maurice Peat
The University of Sydney Business School , University of Sydney - Discipline of Finance and University of Sydney
Date Posted: March 11, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Value Relevance of Mandatory Non‐GAAP Earnings
Abacus, Vol. 50, Issue 1, pp. 1-24, 2014
Elmar Venter , David M. Emanuel and Steven F. Cahan
University of Pretoria , University of Auckland - Department of Accounting and Finance and University of Auckland Business School
Date Posted: March 11, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Association between Big 4 Auditor Choice and Cost of Equity Capital for Multiple‐Segment Firms
Accounting & Finance, Vol. 54, Issue 1, pp. 135-163, 2014
Jong-Hag Choi and Woo-Jong Lee
Seoul National University - College of Business Administration and Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: March 04, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Audit Committee Performance: Ownership vs. Independence – Did SOX Get it Wrong?
Accounting & Finance, Vol. 54, Issue 1, pp. 83-112, 2014
Brian J. Bolton
Portland State University - School of Business Administration
Date Posted: March 04, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Business Strategy, Executive Compensation and Firm Performance
Accounting & Finance, Vol. 54, Issue 1, pp. 113-134, 2014
Yasheng Chen and Johnny Jermias
Simon Fraser University - Faculty of Business Administration and Simon Fraser University (SFU) - Beedie School of Business
Date Posted: March 04, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Economic Consequences of SFAS 142 Goodwill Write‐Offs
Accounting & Finance, Vol. 54, Issue 1, pp. 211-235, 2014
Henry Jarva
University of Oulu - Department of Accounting and Finance
Date Posted: March 04, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Investors’ Preference Towards Risk: Evidence from the Taiwan Stock and Stock Index Futures Markets
Accounting & Finance, Vol. 54, Issue 1, pp. 251-274, 2014
Zhuo Qiao , Ephraim Clark and Wing‐Keung Wong
University of Macau , Middlesex University Business School and Hong Kong Baptist University (HKBU)
Date Posted: March 04, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Sell the Rumour, Buy the Fact?
Accounting & Finance, Vol. 54, Issue 1, pp. 237-249, 2014
Ben R. Marshall and Genevieve Cooper
Massey University - Department of Economics and Finance and Massey University
Date Posted: March 04, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Effects of Analyst Forecasts and Earnings Trends on Perceptions of Management Forecast Credibility
Accounting & Finance, Vol. 54, Issue 1, pp. 189-210, 2014
Lisa Milici Gaynor and Andrea Seaton Kelton
University of South Florida - School of Accountancy and Wake Forest University - Babcock Graduate School of Management and Wayne Calloway School of Business and Accountancy
Date Posted: March 04, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Evolution of China's Banking System: Bank Loan Announcements 1996–2009
Accounting & Finance, Vol. 54, Issue 1, pp. 165-188, 2014
Christopher Gan , Yuan Zhang , Zhaohua Li and David A. Cohen
Lincoln University (NZ) , Lincoln University (NZ) , Lincoln University (NZ) - Commerce and Lincoln University (NZ) - Business Management Group
Date Posted: March 04, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Impacts of Parent's Listing Status on Subsidiary's Financial Constraint and Cost of Equity Capital: The Case of Equity Carve‐Outs
Accounting & Finance, Vol. 54, Issue 1, pp. 275-299, 2014
Lewis Tam
University of Macau
Date Posted: March 04, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Does Insider Trading Explain Price Run‐Up Ahead of Takeover Announcements?
Accounting & Finance, Vol. 54, Issue 1, pp. 25-45, 2014
Angelo Aspris , Sean Foley and Alex Frino
University of Sydney - Discipline of Finance , University of Sydney and University of Sydney - Discipline of Finance
Date Posted: March 04, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Financial Statement Recasting and Credit Risk Assessment
Accounting & Finance, Vol. 54, Issue 1, pp. 47-82, 2014
George E. Batta , Ananda R. Ganguly and Joshua G. Rosett
Claremont McKenna College - Robert Day School of Economics and Finance , Claremont McKenna College - Robert Day School of Economics and Finance and Claremont McKenna College - Robert Day School of Economics and Finance
Date Posted: March 04, 2014
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper When U.S. Venture Capital Ventures Abroad
Accounting & Finance, Vol. 54, Issue 1, pp. 1-23, 2014
Khaled Abdou and Oscar Varela
Pennsylvania State University Berks and University of Texas at El Paso - College of Business Administration - Department of Economics and Finance
Date Posted: March 04, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Board Effectiveness and Short Termism
Journal of Business Finance & Accounting, Vol. 41, Issue 1-2, pp. 185-209, 2014
Angelica Gonzalez and Paul André
University of Edinburgh and ESSEC Business School and ESSEC-KPMG Financial Reporting Center
Date Posted: February 25, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Earnings Volatility and Earnings Prediction: Analysis and UK Evidence
Journal of Business Finance & Accounting, Vol. 41, Issue 1-2, pp. 53-72, 2014
Colin Clubb and Guoli Wu
University of London - King's College London - Department of Management and CITIC Securities
Date Posted: February 25, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Effective Post‐Signing Market Check or Window Dressing? The Role of Go‐Shop Provisions in M&A Transactions
Journal of Business Finance & Accounting, Vol. 41, Issue 1-2, pp. 210-241, 2014
Jin Q. Jeon
Dongguk University
Date Posted: February 25, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Forecasts in IPO Prospectuses: The Effect of Corporate Governance on Earnings Management
Journal of Business Finance & Accounting, Vol. 41, Issue 1-2, pp. 100-127, 2014
Denis Cormier , Pascale Lapointe‐Antunes and Bruce J. McConomy
University du Quebec a Montreal , Brock University - Faculty of Business and Wilfrid Laurier University
Date Posted: February 25, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Insider Trading and Firm Performance Following Open Market Share Repurchase Announcements
Journal of Business Finance & Accounting, Vol. 41, Issue 1-2, pp. 156-184, 2014
Hsuan‐Chi Chen , Sheng‐Syan Chen , Chia‐Wei Huang and John Schatzberg
University of New Mexico - Anderson School of Management , National Taiwan University - Department of Finance , Yuan Ze University and University of New Mexico - Robert O. Anderson Schools of Management
Date Posted: February 25, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Market Behavior of Institutional Investors Around Bankruptcy Announcements
Journal of Business Finance & Accounting, Vol. 41, Issue 1-2, pp. 270-295, 2014
Alex Frino , Stewart Jones , Andrew Lepone and Jin Boon Wong
Macquarie University , University of Sydney – School of Business , University of Sydney and University of Sydney - Discipline of Accounting
Date Posted: February 25, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Market Implied Ratings and Financing Constraints: Evidence from US Firms
Journal of Business Finance & Accounting, Vol. 41, Issue 1-2, pp. 242-269, 2014
Serafeim Tsoukas and Marina‐Eliza Spaliara
University of Glasgow and University of Glasgow - Adam Smith Business School
Date Posted: February 25, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy
Journal of Business Finance & Accounting, Vol. 41, Issue 1-2, pp. 1-52, 2014
Philip R. Brown , John P. Preiato and Ann Tarca
University of Western Australia - Department of Accounting and Finance , University of Western Australia and University of Western Australia
Date Posted: February 25, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Moral Hazard, Dividends, and Risk in Banks
Journal of Business Finance & Accounting, Vol. 41, Issue 1-2, pp. 128-155, 2014
Enrico Onali
University of Wales System - Bangor University, Bangor Business School
Date Posted: February 25, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Impact of Earnings Guidance Cessation on Information Asymmetry
Journal of Business Finance & Accounting, Vol. 41, Issue 1-2, pp. 73-99, 2014
Bill Hu , Joon Ho Hwang and Christine X. Jiang
University of Memphis - Fogelman College of Business and Economics , Korea University and University of Memphis - Fogelman College of Business and Economics
Date Posted: February 25, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Additional Evidence on the Relationship between an Internal Audit Function and External Audit Fees in Australia
International Journal of Auditing, Vol. 18, Issue 1, pp. 27-39, 2014
Harjinder Singh , David R. Woodliff , Nigar Sultana and Rick Newby
Curtin University , University of Western Australia , Curtin University and University of Western Australia - Department of Accounting and Finance
Date Posted: February 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Audit Effort and Pricing Differences Among the Large Audit Firms: Evidence from a Public Sector Setting
International Journal of Auditing, Vol. 18, Issue 1, pp. 90-100, 2014
Michael E. Bradbury and Nives Botica Redmayne
Massey University and Massey University
Date Posted: February 18, 2014
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Audit Fees and Auditor Independence: The Case of ISO 14001 Certification
International Journal of Auditing, Vol. 18, Issue 1, pp. 14-26, 2014
Kouakou Dogui , Olivier Boiral and Iñaki Heras‐Saizarbitoria
Laval University , Laval University and Universidad del País Vasco
Date Posted: February 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper CEO Inside Debt and Audit Fees
International Journal of Auditing, Vol. 18, Issue 1, pp. 2-13, 2014
Fang Sun , Fengyun Wu and Sherry F. Li
CUNY Hunter College , Widener University and Rider University
Date Posted: February 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Effects of Initial Audit Fee Discounts on Audit Quality: Evidence from Germany
International Journal of Auditing, Vol. 18, Issue 1, pp. 40-56, 2014
Patrick Krauß and Benedikt Quosigk
Handelshochschule Leipzig (HHL) - Leipzig Graduate School of Management and University of Texas at San Antonio
Date Posted: February 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Modeling Linear Trends in Audit Fees
International Journal of Auditing, Vol. 18, Issue 1, pp. 68-75, 2014
Daniel C. Coster , Drew Dahl and Richard L. Jenson
Utah State University , Utah State University - Department of Business Administration and Utah State University
Date Posted: February 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Voluntary Audit Committee Characteristics, Incentives, and Aggressive Earnings Management: Evidence from New Zealand
International Journal of Auditing, Vol. 18, Issue 1, pp. 76-89, 2014
Vineeta D. Sharma and Chunli Kuang
Kennesaw State University and Independent
Date Posted: February 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper What If There Were Three? Audit Pricing within the Big 4 and the PricewaterhouseCoopers' Premium in the Australian Audit Market
International Journal of Auditing, Vol. 18, Issue 1, pp. 57-67, 2014
Andrew Ferguson and Tom Scott
University of Technology, Sydney - Discipline of Accounting and University of Auckland
Date Posted: February 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Are Individual Investors Influenced by the Optimism and Credibility of Stock Spam Recommendations?
Journal of Business Finance & Accounting, Vol. 40, Issue 9-10, pp. 1155-1183, 2013
Karen K. Nelson , Richard A. Price III and Brian Rountree
Rice University - Jones Graduate School of Business , Utah State University - Huntsman School of Business and Rice University - Jesse H. Jones Graduate School of Business
Date Posted: December 18, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Are Information Attributes Priced?
Journal of Business Finance & Accounting, Vol. 40, Issue 9-10, pp. 1045-1067, 2013
Christine A. Botosan and Marlene Plumlee
University of Utah - School of Accounting and Information Systems and University of Utah - School of Accounting
Date Posted: December 18, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Carbon Accounting: Challenges for Research in Management Control and Performance Measurement
Abacus, Vol. 49, Issue 4, pp. 539-563, 2013
Frank G. H. Hartmann , Paolo Perego and Anna Young
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) , Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and The University of Sydney Business School
Date Posted: December 18, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Communication, Excess Comovement and Factor Structures
Journal of Business Finance & Accounting, Vol. 40, Issue 9-10, pp. 1304-1325, 2013
Baozhong Yang
Georgia State University - Robinson College of Business
Date Posted: December 18, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Executive Compensation: A Model of Disclosure Choice
Journal of Business Finance & Accounting, Vol. 40, Issue 9-10, pp. 1184-1220, 2013
Pascal Frantz , Norvald Instefjord and Martin Walker
London School of Economics , University of Essex - Essex Business School and University of Manchester - Manchester Business School
Date Posted: December 18, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Exploring the Causes of Accounting Restatements by Family Firms
Journal of Business Finance & Accounting, Vol. 40, Issue 9-10, pp. 1068-1094, 2013
Shu‐Hui Sue , Chen‐Lung Chin and Ann Ling‐Ching Chan
National Taichung University of Technology and Science , National Chengchi University and National Chengchi University (NCCU)
Date Posted: December 18, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Firm Accrual Quality Following Restatements: A Signaling View
Journal of Business Finance & Accounting, Vol. 40, Issue 9-10, pp. 1095-1125, 2013
Christine I. Wiedman
University of Waterloo
Date Posted: December 18, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Fundamentals or Managerial Discretion? The Relationship between Accrual Variability and Future Stock Return Volatility
Abacus, Vol. 49, Issue 4, pp. 441-475, 2013
Yaowen Shan , Stephen L. Taylor and Terry S. Walter
University of Technology Sydney (UTS) - School of Accounting , University of Technology Sydney (UTS) - School of Accounting and University of Sydney
Date Posted: December 18, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Improving the Interpretation of Complex Audit Evidence: The Beneficial Role of Order Effects
Abacus, Vol. 49, Issue 4, pp. 476-505, 2013
Yifan Zhao and Noel Harding
University of New South Wales (UNSW) and University of New South Wales (UNSW)
Date Posted: December 18, 2013
Accepted Paper Series


 

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