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Wiley-Blackwell: Accounting & Finance
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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 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 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 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 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 Characteristics of Failed U.S. Commercial Banks: An Exploratory Study
Accounting & Finance, Vol. 53, Issue 4, pp. 1149-1174, 2013
Fatima Alali and Silvia Romero
California State University, Fullerton and Monclair State University
Date Posted: November 28, 2013
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Determining Fair Values of Performance‐Vested and Forfeiture‐Embedded Employee Stock Options
Accounting & Finance, Vol. 53, Issue 4, pp. 1083-1106, 2013
Ming‐Cheng Wu and I‐Cheng Lin
National Changhua University of Education and National Changhua University of Education
Date Posted: November 28, 2013
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Independent Audit Committee Members’ Board Tenure and Audit Fees
Accounting & Finance, Vol. 53, Issue 4, pp. 1129-1147, 2013
Anthony Moung Yin Chan , Guoping Liu and Jerry Y. Sun
Ryerson University - Ted Rogers School of Management , Ryerson University - Ted Rogers School of Business Management and University of Windsor - Odette School of Business
Date Posted: November 28, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Discussion of ‘Government Ownership, Corporate Governance and Tax Aggressiveness: Evidence from China’
Accounting & Finance, Vol. 53, Issue 4, pp. 1053-1059, 2013
Chen Chen
The University of Auckland Business School
Date Posted: November 28, 2013
Accepted Paper Series

Incl. Fee Electronic Paper The Effect of Foreign Currency Hedging on the Probability of Financial Distress
Accounting & Finance, Vol. 53, Issue 4, pp. 1107-1127, 2013
Shane Magee
Macquarie University Department of Applied Finance and Actuarial Studies
Date Posted: November 28, 2013
Accepted Paper Series

Incl. Fee Electronic Paper The Usefulness of Operating Cash Flow and Accrual Components in Improving the Predictive Ability of Earnings: A Re‐Examination and Extension
Accounting & Finance, Vol. 53, Issue 4, pp. 1061-1082, 2013
Shadi Farshadfar and Reza Monem
Ryerson University - Ted Rogers School of Management and Griffith University - Griffith Business School
Date Posted: November 28, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Discussion of ‘Strange Bedfellows? Voluntary CSR Disclosure and Politics’
Accounting & Finance, Vol. 53, Issue 4, pp. 905-911, 2013
Vic Naiker
Monash University - Department of Accounting and Finance
Date Posted: November 28, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Strategic Pricing by Big 4 Audit Firms in Private Client Segments
Accounting & Finance, Vol. 53, Issue 4, pp. 961-994, 2013
Wouter Dutillieux , Donald J. Stokes and Marleen Willekens
KU Leuven - Faculty of Business and Economics (FBE) , Monash University and Katholieke Universiteit Leuven (KUL)
Date Posted: November 28, 2013
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Mickey Mouse and the Idiot Principle for Assessing Research Contribution: Discussion of ‘Is the Relationship between Investment and Conditional Cash Flow Volatility Ambiguous, Asymmetric or Both?’
Accounting & Finance, Vol. 53, Issue 4, pp. 949-960, 2013
Robert W. Faff
University of Queensland
Date Posted: November 28, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Government Ownership, Corporate Governance and Tax Aggressiveness: Evidence from China
Accounting & Finance, Vol. 53, Issue 4, pp. 1029-1051, 2013
K. Hung Chan , Phyllis L.L. Mo and Amy Zhou
Zhongshan University - Lingnan (University) College , Lingnan University and PricewaterhouseCoopers
Date Posted: November 28, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Discussion of ‘Strategic Pricing by Big 4 Audit Firms in Private Client Segments’
Accounting & Finance, Vol. 53, Issue 4, pp. 995-999, 2013
Elizabeth Carson
University of New South Wales
Date Posted: November 28, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Is the Relationship between Investment and Conditional Cash Flow Volatility Ambiguous, Asymmetric or Both?
Accounting & Finance, Vol. 53, Issue 4, pp. 913-947, 2013
Michael O'Connor Keefe and James Stuart Tate
Victoria University of Wellington and Victoria University of Wellington
Date Posted: November 28, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Strange Bedfellows? Voluntary Corporate Social Responsibility Disclosure and Politics
Accounting & Finance, Vol. 53, Issue 4, pp. 867-903, 2013
Paul A. Griffin and Yuan Sun
University of California, Davis - Graduate School of Management and Boston University - School of Management
Date Posted: November 28, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Discussion of ‘Is the Objectivity of Internal Audit Compromised When the Internal Audit Function is a Management Training Ground?’
Accounting & Finance, Vol. 53, Issue 4, pp. 1021-1028, 2013
Lisa Koonce
University of Texas
Date Posted: November 28, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Is the Objectivity of Internal Audit Compromised When the Internal Audit Function is a Management Training Ground?
Accounting & Finance, Vol. 53, Issue 4, pp. 1001-1019, 2013
Anna M. Rose , Jacob M. Rose and Carolyn Strand Norman
Southern Illinois University at Carbondale - Accountancy , Victoria University of Wellington - School of Accounting and Commercial Law and Virginia Commonwealth University (VCU) - Department of Accounting
Date Posted: November 28, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Barron's Most Respected Companies
Accounting & Finance, Vol. 53, Issue 3, pp. 623-641, 2013
Greg Filbeck , Raymond F. Gorman and Xin Zhao
Sam Irene Black School of Business , Miami University of Ohio - Richard T. Farmer School of Business Administration and Miami University of Ohio - Richard T. Farmer School of Business Administration
Date Posted: August 29, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Earnings Variability and Disclosure of R&D: Evidence from Press Releases
Accounting & Finance, Vol. 53, Issue 3, pp. 837-865, 2013
Dan Weiss , Haim Falk and Uri Ben Zion
Tel Aviv University - Faculty of Management , The Technion, Israel Institute of Technology and Ben-Gurion University of the Negev
Date Posted: August 29, 2013
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Extreme Events: A Study of Small Oil and Gas Firms
Accounting & Finance, Vol. 53, Issue 3, pp. 809-836, 2013
Jan M. Smolarski and Jose G. Vega
Stockholm University and University of Texas at San Antonio - College of Business
Date Posted: August 29, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Has Australian Financial Reporting Become More Conservative Over Time?
Accounting & Finance, Vol. 53, Issue 3, pp. 731-761, 2013
Cheng Y. Lai , Meiting Lu and Yaowen Shan
University of New South Wales - Australian School of Business , Macquarie University - Department of Accounting and Finance and University of Technology Sydney (UTS) - School of Accounting
Date Posted: August 29, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Is Backdating Executive Stock Options Always Costly to Shareholders?
Accounting & Finance, Vol. 53, Issue 3, pp. 667-689, 2013
Philippe Gregoire , R. Glenn Hubbard , Michael F. Koehn , Marc Van Audenrode and Jimmy Royer
Lakehead University - Faculty of Business Administration , Columbia Business School - Finance and Economics , Analysis Group, Inc. , Laval University - Département d'Économique and Analysis Group, Inc.
Date Posted: August 29, 2013
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Is Prior Director Experience Valuable?
Accounting & Finance, Vol. 53, Issue 3, pp. 643-666, 2013
Stephen Grey and John Nowland
University of Queensland - Business School and City University of Hong Kong
Date Posted: August 29, 2013
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper The Initial Private Placement of Equity and Changes in Operating Performance in Taiwan
Accounting & Finance, Vol. 53, Issue 3, pp. 711-730, 2013
Hsu‐Huei Huang and Min‐Lee Chan
National University of Kaohsiung - Department of Finance and Providence University (Taiwan) - Department of Finance
Date Posted: August 29, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Trade Credit Policy and Firm Value
Accounting & Finance, Vol. 53, Issue 3, pp. 791-808, 2013
Cristina Martínez‐Sola , Pedro J. García‐Teruel and Pedro Martínez‐Solano
University of Jaén , University of Murcia and University of Jaén
Date Posted: August 29, 2013
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Weekend Gold Returns in Bull and Bear Markets
Accounting & Finance, Vol. 53, Issue 3, pp. 609-622, 2013
Laurence E. Blose and Vijay Gondhalekar
Grand Valley State University and Grand Valley State University - Seidman School of Business
Date Posted: August 29, 2013
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Analyst Firm Parent–Subsidiary Relationship and Conflict of Interest: Evidence from IPO Recommendations
Accounting & Finance, Vol. 53, Issue 3, pp. 763-789, 2013
Cheolwoo Lee
Ferris State University
Date Posted: August 29, 2013
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper The Impact of Australian Higher Education Policy Changes on the Production of PhDs in the Field of Accounting and Finance
Accounting & Finance, Vol. 53, Issue 3, pp. 691-710, 2013
Richard A. Heaney , Terry Evans , Peter Macauley and Margot Pearson
University of Western Australia , Deakin University - School of Education , RMIT University - School of Business Information Technology and Australian National University (ANU)
Date Posted: August 29, 2013
Accepted Paper Series


 

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