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Incl. Fee Electronic Paper Audit Fees and IAS/IFRS Adoption: Evidence from the Banking Industry
International Journal of Auditing, Vol. 18, Issue 2, pp. 155-169, 2014
Mara Cameran and Pietro Perotti
Bocconi University - Department of Accounting and University of Graz
Date Posted: June 12, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Internal Control Quality, Egyptian Standards on Auditing and External Audit Delays: Evidence from the Egyptian Stock Exchange
International Journal of Auditing, Vol. 18, Issue 2, pp. 139-154, 2014
Hichem Khlif and Khaled Samaha
University of Monastir and American University in Cairo
Date Posted: June 12, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Probing the Discriminatory Power of Characteristics of Internal Audit Functions: Sorting the Wheat from the Chaff
International Journal of Auditing, Vol. 18, Issue 2, pp. 126-138, 2014
Rainer Lenz , Gerrit Sarens and Kenneth Edgar D'Silva
Louvain School of Management (UCL) , Université Catholique de Louvain and London South Bank University - Centre for Research in Accounting
Date Posted: June 12, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Improving the Efficiency and Effectiveness of Risk‐Based Internal Audit Engagements
International Journal of Auditing, Vol. 18, Issue 2, pp. 115-125, 2014
Philna Coetzee and Dave Lubbe
University of Pretoria and University of the Free State
Date Posted: June 12, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Effects of Personal and Organizational Factors on Role Ambiguity Amongst Internal Auditors
International Journal of Auditing, Vol. 18, Issue 2, pp. 105-114, 2014
Shabnam Fazli Aghghaleh , Zakiah Muhammaddun Mohamed and Azlina Ahmad
National University of Malaysia , National University of Malaysia - School of Accounting and Universiti Kebangsaan Malaysia
Date Posted: June 12, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Dependent on One But Vulnerable to Another: Opportunism Threats and Control Solutions for Customization Providers
Accounting & Finance, Vol. 54, Issue 2, pp. 591-624, 2014
VG Sridharan and Michelle M. S. Phang
Deakin University and Nanyang Technological University
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Fifty Years of Finance Research in the Asia Pacific Basin
Accounting & Finance, Vol. 54, Issue 2, pp. 335-363, 2014
Karen L. Benson , Robert W. Faff and Tom Smith
University of Queensland - Business School , University of Queensland and University of Queensland
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Accounting and Finance: Authorship and Citation Trends
Accounting & Finance, Vol. 54, Issue 2, pp. 441-465, 2014
Clive Gaunt
Queensland University of Technology - School of Accountancy
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Analysts' Forecasts Following Forced CEO Changes
Abacus, Vol. 50, Issue 2, pp. 146-173, 2014
Ka Wai (Stanley) Choi , Charlene Chen , Sue Wright and Hai Wu
Macquarie University - Department of Applied Finance and Actuarial Studies , Macquarie University, Faculty of Business and Economics , Macquarie University - Faculty of Business and Economics and Macquarie University - Department of Accounting and Finance
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Earnings Management of Initial Public Offering Firms: Evidence from Regulation Changes in China
Accounting & Finance, Vol. 54, Issue 2, pp. 505-537, 2014
Jianlei Liu , Konari Uchida and Ruidong Gao
Kyushu University , Kyushu University - Faculty of Economics and Waseda University
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper How Does Investor Relations Disclosure Affect Analysts' Forecasts?
Accounting & Finance, Vol. 54, Issue 2, pp. 365-391, 2014
Millicent Chang , Liyin Hooi and Marvin Wee
University of Western Australia , University of Western Australia and The University of Western Australia
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Insightful Insiders? Insider Trading and Stock Return Around Debt Covenant Violation Disclosures
Abacus, Vol. 50, Issue 2, pp. 117-145, 2014
Paul A. Griffin , David H. Lont and Kate McClune
University of California, Davis - Graduate School of Management , University of Otago - Department of Accountancy and Finance and University of Otago
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Is There Useful Information in the ‘Use of Proceeds’ Disclosures in IPO Prospectuses?
Accounting & Finance, Vol. 54, Issue 2, pp. 625-667, 2014
Anne Wyatt
University of Queensland
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Objective Estimation Versus Subjective Perceptions of Earnings Patterns and Post‐Earnings‐Announcement Drift
Accounting & Finance, Vol. 54, Issue 2, pp. 305-334, 2014
Allen W. Bathke Jr., Richard M. Morton , Matthew Notbohm and Tianming Zhang
Florida State University - College of Business , Florida State University - Department of Accounting , University of North Dakota and Florida State University - Department of Accounting
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Rating Migrations: The Effect of History and Time
Abacus, Vol. 50, Issue 2, pp. 174-202, 2014
Huong D. Dang and Graham Partington
University of Canterbury - Economics and Finance and University of Sydney - School of Business - Finance Discipline
Date Posted: June 05, 2014
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Risk Interpretation of the CAPM's Beta: Evidence from a New Research Method
Abacus, Vol. 50, Issue 2, pp. 203-226, 2014
Danielle Lyssimachou
City University London - Sir John Cass Business School
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Sources of Momentum Profits in International Stock Markets
Accounting & Finance, Vol. 54, Issue 2, pp. 567-589, 2014
Kyung‐In Park and Dongcheol Kim
Kyungpook National University and Korea University Business School
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Stock Weighting and Nontrading Bias in Estimated Portfolio Returns
Accounting & Finance, Vol. 54, Issue 2, pp. 467-503, 2014
Philip Gray
Monash University - Department of Accounting and Finance
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Association between Audit Committee Effectiveness and Audit Risk
Accounting & Finance, Vol. 54, Issue 2, pp. 393-418, 2014
Christine M. Contessotto and Robyn Moroney
Monash University and Monash University
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Implementation Effects of Expanded Consolidation: The Case of Consolidating Special Purpose Entities
Accounting & Finance, Vol. 54, Issue 2, pp. 539-566, 2014
Ting Luo and Terry Warfield
Tsinghua University and University of Wisconsin - Wisconsin School of Business
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Why are First‐Year Accounting Studies Inclusive?
Accounting & Finance, Vol. 54, Issue 2, pp. 419-439, 2014
Ian Peter Crawford and Zhiqi Wang
School of Management, University of Bath and Bath Spa University
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper ‘Different from What Has Hitherto Appeared on this Subject’: John Clark, Writing Master and Accomptant, 1738
Abacus, Vol. 50, Issue 2, pp. 227-244, 2014
John Richard Edwards
Accounting and Business History Research Group - Cardiff University - Cardiff Business School
Date Posted: June 05, 2014
Accepted Paper Series

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 , McMaster University - DeGroote School of Business 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
Goethe University Frankfurt , 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 , Bocconi University - Department of Accounting 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 - Accounting and Management Control Department
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


 

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