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Incl. Fee Electronic Paper A Pragmatist Defence of Classical Financial Accounting Research
Abacus, Vol. 49, Issue 2, pp. 197-218, 2013
Brian A. Rutherford
University of Kent
Date Posted: June 04, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Are Legal Families Related to Financial Reporting Quality?
Abacus, Vol. 49, Issue 2, pp. 242-267, 2013
 Frederick W. Lindahl and Hannu Schadéwitz
George Washington University - Department of Accountancy and University of Turku
Date Posted: June 04, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Do Board Characteristics Influence the Shareholders' Assessment of Risk for Small and Large Firms?
Abacus, Vol. 49, Issue 2, pp. 161-196, 2013
 Jonathan A. Christy , Zoltan Matolcsy , Anna Wright and Anne Wyatt
Oxford University , University of Technology, Sydney , University of Technology, Sydney (UTS) and University of Queensland
Date Posted: June 04, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Stock Return Predictability of Residual‐Income‐Based Valuation: Risk or Mispricing?
Abacus, Vol. 49, Issue 2, pp. 219-241, 2013
 Lee-Seok Hwang and Woo-Jong Lee
Seoul National University - College of Business Administration and The Hong Kong Polytechnic University
Date Posted: June 04, 2013
Accepted Paper Series

Incl. Fee Electronic Paper The CLERP 9 Audit Reforms: Benefits and Costs Through the Eyes of Regulators, Standard Setters and Audit Service Suppliers
Abacus, Vol. 49, Issue 2, pp. 139-160, 2013
 Keith A. Houghton , Michael Kend and Christine Jubb
Australian National University (ANU) - Faculty of Economics & Commerce , Australian National University (ANU) and Australian National University
Date Posted: June 04, 2013
Accepted Paper Series

Incl. Fee Electronic Paper An Experimental Investigation of Professional Skepticism in Audit Interviews
International Journal of Auditing, Vol. 17, Issue 2, pp. 213-226, 2013
 Chih‐Chen Lee , Robert B. Welker and Te‐Wei Wang
Northern Illinois University , Southern Illinois University and University of Illinois at Springfield
Date Posted: May 10, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Auditor Economic Dependence and Accounting Conservatism: Evidence from a Low Litigation Risk Setting
International Journal of Auditing, Vol. 17, Issue 2, pp. 117-137, 2013
 Yihsing Liao , Wuchun Chi and Yunshan Chen
Chung Yuan Christian University , National Chengchi University (NCCU) - Department of Accounting and National Taiwan University
Date Posted: May 10, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Further Evidence from Meta‐Analysis of Audit Fee Research
International Journal of Auditing, Vol. 17, Issue 2, pp. 162-176, 2013
 David Hay
University of Auckland - Department of Accounting and Finance
Date Posted: May 10, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Japan's Big 3 Firms' Response to Clients' Business Risk: Greater Audit Effort or Higher Audit Fees?
International Journal of Auditing, Vol. 17, Issue 2, pp. 190-212, 2013
 Hyonok Kim and Hironori Fukukawa
Tokyo Keizai University and Hitotsubashi University - Graduate School of Commerce and Management
Date Posted: May 10, 2013
Accepted Paper Series

Incl. Fee Electronic Paper South African Auditors Blowing the Whistle Without Protection: A Challenge for Trust and Legitimacy
International Journal of Auditing, Vol. 17, Issue 2, pp. 177-189, 2013
 Warren Maroun and Christin Gowar
University of the Witwatersrand and University of the Witwatersrand
Date Posted: May 10, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Spotlight on the Design of European Audit Committees: A Comparative Descriptive Study
International Journal of Auditing, Vol. 17, Issue 2, pp. 138-161, 2013
 Falko Böhm , Laury H. Bollen and Harold F. D. Hassink
Maastricht University , Maastricht University and University of Maastricht
Date Posted: May 10, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Australian Evidence on the Implementation of the Size and Value Premia
Accounting & Finance, Vol. 53, Issue 2, pp. 367-391, 2013
 Paul Docherty , H. Chan and Steve Easton
University of Newcastle (Australia) , University of Melbourne - Department of Finance and University of Newcastle (Australia) - Newcastle Business School
Date Posted: May 04, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Bad Beta Good Beta, State‐Space News Decomposition and the Cross‐Section of Stock Returns
Accounting & Finance, Vol. 53, Issue 2, pp. 587-607, 2013
 Kent Wang , Jiawei Li and Shicheng Huang
Xiamen University , Xiamen University and Xiamen University
Date Posted: May 04, 2013
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Bond Pricing with a Surface of Zero Coupon Yields
Accounting & Finance, Vol. 53, Issue 2, pp. 497-512, 2013
 Vijay A. Murik
Independent
Date Posted: May 04, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Capital Gains Tax, Supply‐Driven Trading and Ownership Structure: Direct Evidence of the Lock‐In Effect
Accounting & Finance, Vol. 53, Issue 2, pp. 419-439, 2013
 Dean Hanlon and Sean Pinder
Monash University - Department of Accounting and Finance and University of Melbourne - Department of Finance
Date Posted: May 04, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Economic Value of Analyst Recommendations in Australia: An Application of the Black–Litterman Asset Allocation Model
Accounting & Finance, Vol. 53, Issue 2, pp. 441-470, 2013
 Peng William He , Andrew R. Grant and Joel Fabre Fabre
University of Sydney , University of Sydney - Discipline of Finance, Faculty of Economics and Business and University of Sydney
Date Posted: May 04, 2013
Accepted Paper Series

Incl. Fee Electronic Paper GAAP, GFS and AASB 1049: Perceptions of Public Sector Stakeholders
Accounting & Finance, Vol. 53, Issue 2, pp. 471-496, 2013
 Ralph Kober , Janet Lee and Juliana Ng
Monash University , Australian National University (ANU) and Australian National University - School of Business & Information Systems
Date Posted: May 04, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Stock Dividends in China: Signalling or Liquidity Explanations?
Accounting & Finance, Vol. 53, Issue 2, pp. 513-535, 2013
 Nhut H. Nguyen and David Y. Wang
The University of Auckland and University of Auckland
Date Posted: May 04, 2013
Accepted Paper Series

Incl. Fee Electronic Paper The Determinants of Cash Holdings in Private Family Firms
Accounting & Finance, Vol. 53, Issue 2, pp. 537-560, 2013
 Tensie Steijvers and Mervi Niskanen
Hasselt University and University of Eastern Finland
Date Posted: May 04, 2013
Accepted Paper Series

Incl. Fee Electronic Paper The Effect of Financial Constraints, Investment Policy, Product Market Competition and Corporate Governance on the Value of Cash Holdings
Accounting & Finance, Vol. 53, Issue 2, pp. 339-366, 2013
 H. Chan , Yufei Lu and Hong Feng Zhang
University of Melbourne - Department of Finance , Deakin University - Faculty of Business and Law and Deakin University - School of Accounting, Economics and Finance
Date Posted: May 04, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Value Versus Growth: Australian Evidence
Accounting & Finance, Vol. 53, Issue 2, pp. 393-417, 2013
 Philip Gharghori , Sebastian Stryjkowski and Madhu Veeraraghavan
Monash University , Monash University and Monash University – Department of Accounting and Finance and Corporate Finance Cluster
Date Posted: May 04, 2013
Accepted Paper Series

Incl. Fee Electronic Paper What Determines the Profitability of Banks? Evidence from Spain
Accounting & Finance, Vol. 53, Issue 2, pp. 561-586, 2013
 Antonio Trujillo‐Ponce
Department of Financial Economics & Accounting, Pablo de Olavide University (Seville, Spain)
Date Posted: May 04, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Asymmetric Trading by Insiders – Comparing Abnormal Returns and Earnings Prediction in Spain and Australia
Accounting & Finance, Vol. 53, Issue 1, pp. 163-184, 2013
 Igor Goncharov , Allan Hodgson , Sonia Sanabria and Suntharee Lhaopadchan
WHU - Otto Beisheim School of Management , University of Queensland - Faculty of Business, Economics and Law , Universidad de Alicante-Dpto. Economía Financiera and Kasetsart University - Faculty of Management Sciences
Date Posted: March 16, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Can Quote Competition Reduce Preferenced Trading? A Reexamination of the SEC's 1997 Order Handling Rules
Accounting & Finance, Vol. 53, Issue 1, pp. 243-264, 2013
 S. Ghon Rhee and Ning Tang
University of Hawaii at Manoa - Shidler College of Business and Wilfrid Laurier University
Date Posted: March 16, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Derivatives Use and Financial Instrument Disclosure in the Extractives Industry
Accounting & Finance, Vol. 53, Issue 1, pp. 55-83, 2013
 Jacqueline Birt , Michaela Rankin and Chen L. Song
Australian National University (ANU) - School of Business and Information Management , Monash University and Monash University - Department of Accounting and Finance
Date Posted: March 16, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Determinants of Capital Budgeting Methods and Hurdle Rates in Nordic Firms
Accounting & Finance, Vol. 53, Issue 1, pp. 85-110, 2013
 Tor Brunzell , Eva Liljeblom and Mika Vaihekoski
Stockholm University - School of Business , Swedish School of Economics and Business Administration and University of Turku
Date Posted: March 16, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Effects of Earnings Management on Bank Cost of Debt
Accounting & Finance, Vol. 53, Issue 1, pp. 265-300, 2013
 Chung‐Hua Shen and Yu‐Li Huang
National Taiwan University and Takming University of Science and Technology
Date Posted: March 16, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Exploring Attitudes to Financial Reporting in the Australian Not‐For‐Profit Sector
Accounting & Finance, Vol. 53, Issue 1, pp. 217-241, 2013
 Philip Palmer
Flinders University - Flinders Business School
Date Posted: March 16, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Leverage, Executive Incentives and Corporate Governance
Accounting & Finance, Vol. 53, Issue 1, pp. 1-30, 2013
 Mahmoud Agha
University of Western Australia
Date Posted: March 16, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Market Risk Exposure of Merger Arbitrage in Australia
Accounting & Finance, Vol. 53, Issue 1, pp. 185-215, 2013
 Jason Hall , Matt Pinnuck and Matthew Thorne
University of Queensland - Business School , University of Melbourne - Department of Accounting and Business Information Systems and University of Queensland - Business School
Date Posted: March 16, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Pricing of Innate and Discretionary Accruals in Australian Debt
Accounting & Finance, Vol. 53, Issue 1, pp. 31-53, 2013
 Husam Aldamen and Keith Duncan
Qatar University and Bond University - Accounting
Date Posted: March 16, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Responses by Australian Auditors to the Global Financial Crisis
Accounting & Finance, Vol. 53, Issue 1, pp. 301-338, 2013
 Yang Xu , Elizabeth Carson , Neil Fargher and Liwei Jiang
University of New South Wales (UNSW) - School of Accounting , University of New South Wales , Australian National University (ANU) and Australian National University (ANU)
Date Posted: March 16, 2013
Accepted Paper Series

Incl. Fee Electronic Paper The Effect of US Holidays on the European Markets: When the Cat's Away…
Accounting & Finance, Vol. 53, Issue 1, pp. 111-136, 2013
 Jorge Casado , Luis Muga and Rafael Santamaria
NordKapp , University of Navarra and University of Navarra
Date Posted: March 16, 2013
Accepted Paper Series

Incl. Fee Electronic Paper The Impact of Product Market Competition on Earnings Quality
Accounting & Finance, Vol. 53, Issue 1, pp. 137-162, 2013
 Peter Shu-tong Cheng , Paul Man and Cheong H. Yi
Hong Kong Polytechnic University , affiliation not provided to SSRN and Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: March 16, 2013
Accepted Paper Series

Incl. Fee Electronic Paper An Investigation of the Relationship between Use of International Accounting Standards and Source of Company Finance in Germany
Abacus, Vol. 49, Issue 1, pp. 74-98, 2013
 Ann Tarca , Richard Donald Morris and Melissa Moy
University of Western Australia , University of New South Wales (UNSW) - School of Accounting and University of Western Australia - UWA Business School
Date Posted: March 09, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Do Fund Flow‐Return Relations Depend on the Type of Investor? A Research Note
Abacus, Vol. 49, Issue 1, pp. 34-45, 2013
 Jacquelyn Humphrey , Karen L. Benson and Tim Brailsford
Australian National University (ANU) - School of Finance and Applied Statistics , University of Queensland - Business School and Bond University
Date Posted: March 09, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Educational Reforms Set Professional Boundaries: The Spanish Audit Function, 1850–1988
Abacus, Vol. 49, Issue 1, pp. 99-137, 2013
 Salvador Carmona and Nieves Carrera
Instituto de Empresa and affiliation not provided to SSRN
Date Posted: March 09, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Shareholder Rights, Insider Ownership and Earnings Management
Abacus, Vol. 49, Issue 1, pp. 46-73, 2013
 Henry Huang , Weimin Wang and Jian Zhou
Prairie View A&M University - College of Business , Saint Louis University and University of Hawaii at Manoa
Date Posted: March 09, 2013
Accepted Paper Series

Incl. Fee Electronic Paper The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme (ETS)
Abacus, Vol. 49, Issue 1, pp. 1-33, 2013
 Larelle Law Chapple , Peter Clarkson and Daniel Gold
QUT School of Business , University of Queensland - Business School and affiliation not provided to SSRN
Date Posted: March 09, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Auditor Performance, Client Satisfaction and Client Loyalty: Evidence from Belgian Non‐Profits
International Journal of Auditing, Vol. 17, Issue 1, pp. 19-37, 2013
 Anne‐Mie Reheul , Tom Van Caneghem and Sandra Verbruggen
affiliation not provided to SSRN , Hogeschool-Universiteit Brussel (HUBrussel) and affiliation not provided to SSRN
Date Posted: February 05, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Determinants of Audit Staff Turnover: Evidence from Taiwan
International Journal of Auditing, Vol. 17, Issue 1, pp. 100-112, 2013
 Wuchun Chi , Linda Hughen , Chan‐Jane Lin and Ling Lei Lisic
National Chengchi University (NCCU) - Department of Accounting , University of North Carolina (UNC) at Greensboro , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: February 05, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Determinants of Effective Information Technology Governance
International Journal of Auditing, Vol. 17, Issue 1, pp. 75-99, 2013
 Colin Ferguson , Peter Green , Ravi Vaswani and Gang (Henry) Wu
University of Melbourne - Faculty of Business and Economics , affiliation not provided to SSRN , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: February 05, 2013
Accepted Paper Series

Incl. Fee Electronic Paper PCAOB Inspections of International Audit Firms: Initial Evidence
International Journal of Auditing, Vol. 17, Issue 1, pp. 1-18, 2013
 Carol C. Bishop , Dana R. Hermanson and Richard W. Houston
Columbus State University , Kennesaw State University - Department of Accounting and University of Alabama
Date Posted: February 05, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Perceptions of Audit Service Quality and Auditor Retention
International Journal of Auditing, Vol. 17, Issue 1, pp. 54-74, 2013
 Kym Cherie Butcher , Graeme L. Harrison and Philip E. Ross
affiliation not provided to SSRN , Macquarie University - Department of Accounting and Finance and University of Western Sydney - School of Accounting
Date Posted: February 05, 2013
Accepted Paper Series

Incl. Fee Electronic Paper The Effects of Time Budget Pressure and Intentionality on Audit Supervisors' Response to Audit Staff False Sign‐Off
International Journal of Auditing, Vol. 17, Issue 1, pp. 38-53, 2013
 Troy A. Hyatt and Mark H. Taylor
Seattle University and Case Western Reserve University - Department of Accountancy
Date Posted: February 05, 2013
Accepted Paper Series

Incl. Fee Electronic Paper The Capital Asset Pricing Model (CAPM): The History of a Failed Revolutionary Idea in Finance?
Abacus, Vol. 49, pp. 7-23, 2013
 Mike Dempsey
affiliation not provided to SSRN
Date Posted: December 30, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Applying Developed‐Country Regulation in Emerging Markets: An Analysis of Thai Insider Trading
Accounting & Finance, Vol. 52, Issue 4, pp. 1013-1039, 2012
 Pornanong Budsaratragoon , David Hillier and Suntharee Lhaopadchan
Chulalongkorn University - Faculty of Commerce and Accountancy , University of Strathclyde, Glasgow - Department of Accounting and Finance and Kasetsart University - Faculty of Management Sciences
Date Posted: December 14, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Audit Committee Characteristics and Firm Performance During the Global Financial Crisis
Accounting & Finance, Vol. 52, Issue 4, pp. 971-1000, 2012
 Husam Aldamen , Keith Duncan , Simone Kelly , Ray Patrick McNamara and Stephan Nagel
Qatar University , Bond University - Accounting , Bond University - Finance , Bond University and affiliation not provided to SSRN
Date Posted: December 14, 2012
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Auditors’ Going‐Concern‐Modified Opinions after 2001: Measuring Reporting Accuracy
Accounting & Finance, Vol. 52, Issue 4, pp. 1041-1059, 2012
 Peter Carey , Stuart Kortum and Robyn Moroney
Deakin University , affiliation not provided to SSRN and Monash University
Date Posted: December 14, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Beyond the Ticket and the Brand: Imagining an Accounting Research Future
Accounting & Finance, Vol. 52, Issue 4, pp. 1153-1182, 2012
 Lee D. Parker
University of South Australia - School of Commerce
Date Posted: December 14, 2012
Accepted Paper Series


 

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