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Incl. Fee Electronic Paper A Model of Equity Based Compensation with Tax
Journal of Business Finance & Accounting, Vol. 41, Issue 7-8, pp. 1002-1041, 2014
Martin Widdicks and Jinsha Zhao
University of Illinois at Urbana-Champaign and Kingston University
Date Posted: October 20, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Can Management Turnover Restore the Financial Statement Credibility of Restating Firms? Further Evidence
Journal of Business Finance & Accounting, Vol. 41, Issue 7-8, pp. 893-925, 2014
Mai Dao , Hua‐Wei Huang , Ken Y. Chen and Ting‐Chiao Huang
University of Toledo - College of Business Administration , National Cheng Kung University - Accounting , National Taiwan University and National Cheng Kung University - Accounting
Date Posted: October 20, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Do Managers Use Meeting Analyst Forecasts to Signal Private Information? Evidence from Patent Citations
Journal of Business Finance & Accounting, Vol. 41, Issue 7-8, pp. 950-973, 2014
Katherine Gunny and Tracey Chunqi Zhang
University of Colorado at Boulder - Department of Accounting and Singapore Management University - School of Accountancy
Date Posted: October 20, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Misvaluation and Insider Trading Incentives for Accrual‐Based and Real Earnings Management
Journal of Business Finance & Accounting, Vol. 41, Issue 7-8, pp. 926-949, 2014
Julia Sawicki and Keshab Shrestha
Dalhousie University - School of Business Administration and Monash University - Malaysia Campus
Date Posted: October 20, 2014
Accepted Paper Series

Incl. Fee Electronic Paper News or Noise? Using Twitter to Identify and Understand Company‐Specific News Flow
Journal of Business Finance & Accounting, Vol. 41, Issue 7-8, pp. 791-830, 2014
Timm O. Sprenger , Philipp G. Sandner , Andranik Tumasjan and Isabell M. Welpe
Technische Universität München (TUM) - School of Management , Technische Universität München, TUM School of Management , Technische Universität München - TUM School of Management and Technische Universität München (TUM) - School of Management
Date Posted: October 20, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Social Concentration on Boards, Corporate Information Environment and Cost of Capital
Journal of Business Finance & Accounting, Vol. 41, Issue 7-8, pp. 974-1001, 2014
Arun Upadhyay
University of Nevada, Reno
Date Posted: October 20, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Management Guidance Pre‐ and Post‐Restatement
Journal of Business Finance & Accounting, Vol. 41, Issue 7-8, pp. 867-892, 2014
Elizabeth A. Gordon , Elaine Henry , Xudong Li and Lili Sun
Temple University - Department of Accounting , Fordham University , Monmouth University and University of North Texas - Department of Accounting
Date Posted: October 20, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Relationship Networks and Earnings Informativeness: Evidence from Corruption Cases
Journal of Business Finance & Accounting, Vol. 41, Issue 7-8, pp. 831-866, 2014
Joseph P. H. Fan , Feng Guan , Zengquan Li and Yong George Yang
The Chinese University of Hong Kong (CUHK) - School of Accountancy , Shanghai University of Finance and Economics - School of Accountancy , Shanghai University of Finance and Economics - School of Accountancy and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Date Posted: October 20, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Impact of Ambiguity on Managerial Investment and Cash Holdings
Journal of Business Finance & Accounting, Vol. 41, Issue 7-8, pp. 1071-1099, 2014
Monica Neamtiu , Nemit Shroff , Hal D. White and Christopher D. Williams
University of Arizona - Eller College of Management , Massachusetts Institute of Technology (MIT) - Sloan School of Management , University of Michigan at Ann Arbor - The Stephen M. Ross School of Business and The Stephen M. Ross School of Business at the University of Michigan
Date Posted: October 20, 2014
Accepted Paper Series

Incl. Fee Electronic Paper What Drives Executive Stock Option Backdating?
Journal of Business Finance & Accounting, Vol. 41, Issue 7-8, pp. 1042-1070, 2014
Chris Veld and Betty H.T. Wu
Monash University and University of Glasgow Adam Smith Business School
Date Posted: October 20, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Audit Quality Effects of an Individual Audit Engagement Partner Signature Mandate
International Journal of Auditing, Vol. 18, Issue 3, pp. 172-192, 2014
Allen D. Blay , Matthew Notbohm , Caren Schelleman and Adrian Valencia
Florida State University , University of North Dakota , Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center) and Florida Gulf Coast University - Department of Accounting, Finance & Business Law
Date Posted: October 10, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Organizational Learning: The Role of Third Party Auditors in Building Compliance and Enforcement Capability
International Journal of Auditing, Vol. 18, Issue 3, pp. 213-222, 2014
Christopher Walker
University of New South Wales (UNSW)
Date Posted: October 10, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Rotation of Auditing Firms and Political Costs: Evidence from Spanish Listed Companies
International Journal of Auditing, Vol. 18, Issue 3, pp. 223-232, 2014
Isabel Garcia-Sanchez , Isabel Gallego‐Álvarez , Luis Rodríguez‐Domínguez , Beatriz Cuadrado‐Ballesteros and Raquel García‐Rubio
University of Salamanca , University of Salamanca , University of Salamanca , University of Salamanca and University of Salamanca
Date Posted: October 10, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Skills, Knowledge, and Attitudes Important for Present‐Day Auditors
International Journal of Auditing, Vol. 18, Issue 3, pp. 193-205, 2014
Harshini Pushpika Siriwardane , Billy Kin Hoi Hu and Kin-Yew Low
Nanyang Technological University (NTU) , Nanyang Technological University (NTU) and Nanyang Technological University - Nayang Business School
Date Posted: October 10, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Sox and the Transition from Apartheid to Democracy: South African Auditing Developments Through the Lens of Modernity Theory
International Journal of Auditing, Vol. 18, Issue 3, pp. 206-212, 2014
Warren Maroun , David Coldwell and Milton Segal
University of the Witwatersrand , University of the Witwatersrand and University of the Witwatersrand
Date Posted: October 10, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Contracts for Dummies? The Performance of Investors in Contracts for Difference
Accounting & Finance, Vol. 54, Issue 3, pp. 965-997, 2014
Adrian D. Lee and Shan Choy
University of Technology, Sydney - Finance Discipline Group and University of Technology Sydney (UTS)
Date Posted: September 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Higher Moments and Beta Asymmetry: Evidence from Australia
Accounting & Finance, Vol. 54, Issue 3, pp. 779-807, 2014
Minh Phuong Doan , Chien‐Ting Lin and Michael Chng
Deakin University - School of Accounting, Economics and Finance , Deakin University - School of Accounting, Economics and Finance and Deakin University - School of Accounting, Economics and Finance
Date Posted: September 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Is Default Risk the Hidden Factor in Momentum Returns? Some Empirical Results
Accounting & Finance, Vol. 54, Issue 3, pp. 671-698, 2014
Isabel Abinzano , Luis Muga and Rafael Santamaria
Universidad Pública de Navarra , Universidad Publica de Navarra and Public University of Navarre
Date Posted: September 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Sticky Cost Behaviour: Evidence from Small and Medium Sized Companies
Accounting & Finance, Vol. 54, Issue 3, pp. 753-778, 2014
Nicola Dalla Via and Paolo Perego
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and Erasmus University Rotterdam (EUR)
Date Posted: September 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Influence of Ownership Structure, Analyst Following and Institutional Infrastructure on Stock Price Informativeness: International Evidence
Accounting & Finance, Vol. 54, Issue 3, pp. 885-919, 2014
Jeong‐Bon Kim , Li Jiang and Lei Pang
City University of Hong Kong (CityUHK) , Hong Kong Polytechnic University and Hong Kong Baptist University (HKBU)
Date Posted: September 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Market for Credit Default Swaps: New Insights into Investors' Use of Accounting Information?
Accounting & Finance, Vol. 54, Issue 3, pp. 847-883, 2014
Paul A. Griffin
University of California, Davis - Graduate School of Management
Date Posted: September 24, 2014
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Valuation Scepticism, Liquidity Benefits and Closed‐End Fund Premiums/Discounts: Evidence from Fair Value Disclosures
Accounting & Finance, Vol. 54, Issue 3, pp. 729-751, 2014
Charles P. Cullinan and Xiaochuan Zheng
Bryant University and Bryant University - Department of Accounting
Date Posted: September 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Are Multiple Directorships Beneficial in East Asia?
Accounting & Finance, Vol. 54, Issue 3, pp. 999-1032, 2014
Kin‐Wai Lee and Cheng-Few Lee
Nanyang Technological University (NTU) and Rutgers University, Newark, School of Business-Newark, Department of Finance & Economics
Date Posted: September 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Cross‐Region and Cross‐Sector Asset Allocation with Regimes
Accounting & Finance, Vol. 54, Issue 3, pp. 809-846, 2014
Paul Y. Dou , David Schneider , David R. Gallagher and Terry S. Walter
Macquarie University - Department of Marketing and Management , UniSuper Management Limited , UNSW Business School and University of Sydney
Date Posted: September 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Does Fundamental Indexation Lead to Better Risk‐Adjusted Returns? New Evidence from Australian Securities Exchange
Accounting & Finance, Vol. 54, Issue 3, pp. 699-728, 2014
Anup K. Basu and Brigette M. Forbes
Queensland University of Technology and Realindex Investments
Date Posted: September 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Does the Effect of Revealed Private Information on Initial Public Offering (IPO) First Trading Day Return Differ by IPO Market Heat?
Accounting & Finance, Vol. 54, Issue 3, pp. 921-964, 2014
Michael O'Connor Keefe
Victoria University of Wellington
Date Posted: September 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Arguments in Favour of Tax Neutral Cost Allocation
Abacus, Vol. 50, Issue 3, pp. 296-313, 2014
Niklas Lampenius and Tobias Buerkle
University of Hohenheim and Steuerberater Peter Buerkle (tax and business consulting)
Date Posted: September 17, 2014
Accepted Paper Series

Incl. Fee Electronic Paper How Top‐Down and Bottom‐Up Budgeting Affect Budget Slack and Performance Through Social and Economic Exchange
Abacus, Vol. 50, Issue 3, pp. 314-340, 2014
Stephan Kramer and Frank G. H. Hartmann
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Date Posted: September 17, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Modigliani and Miller Propositions: The History of a Failed Foundation for Corporate Finance?
Abacus, Vol. 50, Issue 3, pp. 279-295, 2014
Michael J. Dempsey
RMIT University - School of Economics, Finance, and Marketing
Date Posted: September 17, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Unintended Consequences of Changing Accounting Standards: The Case of Fair Value Accounting and Mandatory Dividends
Abacus, Vol. 50, Issue 3, pp. 341-367, 2014
Igor Goncharov and Sander van Triest
Lancaster University - Department of Accounting and Finance and University of Amsterdam - Amsterdam Business School
Date Posted: September 17, 2014
Accepted Paper Series

Incl. Fee Electronic Paper CEO Risk Preference and Investing in R&D
Abacus, Vol. 50, Issue 3, pp. 245-278, 2014
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: September 17, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Are the Discounts in Seasoned Equity Offers Due to Inelastic Demand?
Journal of Business Finance & Accounting, Vol. 41, Issue 5-6, pp. 743-772, 2014
Seth Armitage , Dionysia Dionysiou and Angelica Gonzalez
University of Edinburgh , University of Stirling and University of Edinburgh
Date Posted: July 26, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Earnings Management Constraints and Classification Shifting
Journal of Business Finance & Accounting, Vol. 41, Issue 5-6, pp. 600-626, 2014
John L. Abernathy , Brooke Beyer and Eric T. Rapley
Kennesaw State University , Virginia Polytechnic Institute and State University and University of North Texas - Department of Accounting
Date Posted: July 26, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Earnings Quality Measures and Excess Returns
Journal of Business Finance & Accounting, Vol. 41, Issue 5-6, pp. 545-571, 2014
Pietro Perotti and Alfred Wagenhofer
University of Bath - School of Management and University of Graz
Date Posted: July 26, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Lockup Agreements and Survival of UK IPOs
Journal of Business Finance & Accounting, Vol. 41, Issue 5-6, pp. 717-742, 2014
Wasim Ahmad and Ranko Jelic
Birmingham City University and University of Birmingham Business School
Date Posted: July 26, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Long‐Run Stock Performance and its Determinants for Asset Buyers
Journal of Business Finance & Accounting, Vol. 41, Issue 5-6, pp. 685-716, 2014
Sheng‐Syan Chen , Yong‐Chin Liu and I‐Ju Chen
National Taiwan University , Asia University and Yuan Ze University - College of Management
Date Posted: July 26, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Product Market Competition, Information and Earnings Management
Journal of Business Finance & Accounting, Vol. 41, Issue 5-6, pp. 572-599, 2014
Garen Markarian and Juan Santaló
Fundación Instituto de Empresa, S.L. - IE Business School and Fundación Instituto de Empresa, S.L.
Date Posted: July 26, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Rights Offerings and Expropriation by Controlling Shareholders
Journal of Business Finance & Accounting, Vol. 41, Issue 5-6, pp. 773-790, 2014
Wai Ming Fong and Kevin C. K. Lam
The Chinese University of Hong Kong (CUHK) - Department of Finance and The Chinese University of Hong Kong (CUHK) - School of Accountancy
Date Posted: July 26, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Stock Option Schedules and Managerial Opportunism
Journal of Business Finance & Accounting, Vol. 41, Issue 5-6, pp. 652-684, 2014
Linxiao Liu , Harrison Liu and Jennifer Yin
State University of West Georgia , University of Texas at San Antonio - Department of Accounting and University of Texas at San Antonio
Date Posted: July 26, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Market's Valuation of Fraudulently Reported Earnings
Journal of Business Finance & Accounting, Vol. 41, Issue 5-6, pp. 627-651, 2014
Kai Wai Hui , Clive S. Lennox and Guochang Zhang
Hong Kong University of Science & Technology - Department of Accounting , Nanyang Technological University and Hong Kong University of Science & Technology - Department of Accounting
Date Posted: July 26, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Visible Reserves in Banks – Determinants of Initial Creation, Usage and Contribution to Bank Stability
Journal of Business Finance & Accounting, Vol. 41, Issue 5-6, pp. 507-544, 2014
Sven Bornemann , Susanne Homölle , Carsten Hubensack , Thomas K. Kick and Andreas Pfingsten
University of Muenster - Finance Center Muenster , University of Rostock - Faculty of Business Administration, Economics and Social Sciences , University of Muenster - Finance Center Muenster , Deutsche Bundesbank and University of Münster - Finance Center Münster
Date Posted: July 26, 2014
Accepted Paper Series

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 Bath - School of Management
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


 

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