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Incl. Fee Electronic Paper Does Integrated Reporting Matter to the Capital Market?
Abacus, Vol. 53, Issue 1, pp. 94-132, 2017
Shan Zhou, Roger Simnett and Wendy Green
University of Sydney Business School, UNSW Australia Business School, School of Accounting and UNSW Australia Business School, School of Accounting
Date Posted: March 09, 2017
Accepted Paper Series

Incl. Fee Electronic Paper Is it Shameful to Be an Accountant? GenMe Perception(S) of Accountants' Ethics
Abacus, Vol. 53, Issue 1, pp. 1-27, 2017
Ariela Caglio and Mara Cameran
Bocconi University - Department of Accounting and Bocconi University - Department of Accounting
Date Posted: March 09, 2017
Accepted Paper Series

Incl. Fee Electronic Paper The Impact of IFRS 8 Adoption on the Usefulness of Segment Reports
Abacus, Vol. 53, Issue 1, pp. 28-58, 2017
Peter Kajüter and Martin Nienhaus
University of Muenster - Accounting Center and University of Muenster - Accounting Center
Date Posted: March 09, 2017
Accepted Paper Series

Incl. Fee Electronic Paper Working on the Railroad: Public Accounting Talent in the United States—The Case of Haskins & Sells (Now Deloitte)
Abacus, Vol. 53, Issue 1, pp. 133-157, 2017
Dale L. Flesher, Gary John Previts and William D. Samson
University of Mississippi - Patterson School of Accountancy, Case Western Reserve University and University of Alabama - Culverhouse School of Accountancy
Date Posted: March 09, 2017
Accepted Paper Series

Incl. Fee Electronic Paper The Effect of Business and Financial Market Cycles on Credit Ratings: Evidence from the Last Two Decades
Abacus, Vol. 53, Issue 1, pp. 59-93, 2017
Gerald J. Lobo, Luc Paugam, Hervé Stolowy and Pierre Astolfi
University of Houston - C.T. Bauer College of Business, HEC Paris, HEC Paris - Accounting and Management Control Department and University Paris-Est Créteil (UPEC)
Date Posted: March 09, 2017
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Towards a Set of Design Principles for Executive Compensation Contracts
Abacus, Vol. 52, Issue 4, pp. 619-684, 2016
Yaowen Shan and Terry S. Walter
University of Technology Sydney (UTS) - School of Accounting and University of Sydney
Date Posted: December 30, 2016
Accepted Paper Series

Incl. Fee Electronic Paper An Investigation of Wholly‐Owned Foreign Subsidiary Control Through Transaction Cost Economics Theory
Accounting & Finance, Vol. 56, Issue 4, pp. 1041-1070, 2016
Francesco Giacobbe, Zoltan Matolcsy and James Wakefield
University of Technology Sydney (UTS) - School of Accounting, University of Technology, Sydney and University of Technology Sydney (UTS)
Date Posted: December 05, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Analysing the Market–Book Value Relation in Large Australian and US Firms: Implications for Fundamental Analysis and the Market–Book Ratio
Accounting & Finance, Vol. 56, Issue 4, pp. 1017-1040, 2016
Victoria J. Clout and Roger J. Willett
School of Accounting, UNSW Business School, UNSW Australia and University of Tasmania
Date Posted: December 05, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Correlated Implied Volatility with Jump and Cross Section of Stock Returns
Accounting & Finance, Vol. 56, Issue 4, pp. 1187-1214, 2016
Samuel Ze-To
Hong Kong Baptist University (HKBU)
Date Posted: December 05, 2016
Accepted Paper Series

Incl. Fee Electronic Paper External Finance and Dividend Policy: A Twist by Financial Constraints
Accounting & Finance, Vol. 56, Issue 4, pp. 935-959, 2016
Zhong He, Xiaoyan Chen, Wei Huang and Rulu Pan
Jiangxi University of Finance and Economics, RMIT University - School of Economics, Finance and Marketing, University of International Business and Economics (UIBE) and University of Queensland - Business School
Date Posted: December 05, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Information Transfer and Firm‐Level Strategy
Accounting & Finance, Vol. 56, Issue 4, pp. 1119-1148, 2016
Richard A. Schneible Jr.
State University of New York (SUNY) at Albany
Date Posted: December 05, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Knowledge of Campaign Finance Regulation Reduces Perceptions of Corruption
Accounting & Finance, Vol. 56, Issue 4, pp. 961-984, 2016
Necmi K. Avkiran, Direnç Kanol and Barry R. Oliver
University of Queensland - Business School, Near East University and University of Queensland - Business School
Date Posted: December 05, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Merging Time‐Series Australian Data Across Databases: Challenges and Solutions
Accounting & Finance, Vol. 56, Issue 4, pp. 1071-1095, 2016
Dean Katselas, Baljit Sidhu and Chuan Yu
Independent, University of New South Wales - Australian School of Business and UNSW Australia Business School, School of Accounting
Date Posted: December 05, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Net Share Issues and the Cross‐Section of Equity Returns Under a Dividend Imputation Tax System
Accounting & Finance, Vol. 56, Issue 4, pp. 1097-1117, 2016
Adrian Melia, Paul Docherty and Steve Easton
University of Newcastle (Australia), University of Newcastle (Australia) and University of Newcastle (Australia) - Newcastle Business School
Date Posted: December 05, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Short‐Selling Pressure and Last‐Resort Debt Finance: Evidence from 144A High‐Yield Risk‐Adjusted Debt
Accounting & Finance, Vol. 56, Issue 4, pp. 1149-1185, 2016
Kelvin Jui Keng Tan, Jia Min Lee and Robert W. Faff
University of Queensland - Business School, University of Queensland - Business School and University of Queensland
Date Posted: December 05, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Decision to Outsource Risk Management Services
Accounting & Finance, Vol. 56, Issue 4, pp. 985-1015, 2016
Jacqueline I. Christensen and Pamela Kent
Bond University - Bond Business School and Bond University - Bond Business School
Date Posted: December 05, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Transaction Costs in an Illiquid Order‐Driven Market
Accounting & Finance, Vol. 56, Issue 4, pp. 917-933, 2016
Ben R. Marshall, Nhut H. Nguyen and Nuttawat Visaltanachoti
Massey University - School of Economics and Finance, Massey University and Massey University - Department of Economics and Finance
Date Posted: December 05, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Accruals Management to Avoid Losses
Journal of Business Finance & Accounting, Vol. 43, Issue 9-10, pp. 1095-1120, 2016
Weihong Xu
State University of New York (SUNY) - Accounting & Law
Date Posted: November 10, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Earnings Warnings and CEO Welfare
Journal of Business Finance & Accounting, Vol. 43, Issue 9-10, pp. 1197-1243, 2016
Ping Wang, Masako N. Darrough and Linna Shi
Pace University - Lubin School of Business, City University of New York - Baruch College - Stan Ross Department of Accountancy and University of Cincinnati - Lindner College of Business
Date Posted: November 10, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Information‐Hedging Disclosures and Insider Trading
Journal of Business Finance & Accounting, Vol. 43, Issue 9-10, pp. 1280-1296, 2016
Stephen L. Lenkey
Pennsylvania State University
Date Posted: November 10, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Is Family Control Relevant for Corporate Cash Holding Policy?
Journal of Business Finance & Accounting, Vol. 43, Issue 9-10, pp. 1325-1360, 2016
Rodrigo F. Durán, M. Belen Lozano and Serhat Yaman
University of Salamanca, University of Salamanca and University of Salamanca
Date Posted: November 10, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Effects of the Specialization of Private Equity Firms on Their Exit Strategy
Journal of Business Finance & Accounting, Vol. 43, Issue 9-10, pp. 1420-1443, 2016
Damiana Rigamonti, Elena Cefis, Michele Meoli and Silvio Vismara
University of Aarhus - School of Business and Social Sciences, University of Bergamo - Department of Economics, University of Bergamo and University of Bergamo
Date Posted: November 10, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Influence of Country‐ and Firm‐Level Governance on Financial Reporting Quality: Revisiting the Evidence
Journal of Business Finance & Accounting, Vol. 43, Issue 9-10, pp. 1059-1094, 2016
Pietro Bonetti, Michel Magnan and Antonio Parbonetti
University of Navarra, IESE Business School, Concordia University - Department of Accountancy and University of Padua
Date Posted: November 10, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Informational Role of Short Sellers: The Evidence from Short Sellers’ Reports on US‐Listed Chinese Firms
Journal of Business Finance & Accounting, Vol. 43, Issue 9-10, pp. 1444-1482, 2016
Lei Chen
Southwestern University of Finance and Economics (SWUFE)
Date Posted: November 10, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Young and the Restless: A Study of Age and Acquisition Propensity of CEOs of UK Firms
Journal of Business Finance & Accounting, Vol. 43, Issue 9-10, pp. 1385-1419, 2016
Teng Zhang, Sanjiv Sabherwal, Narayanan Jayaraman and Stephen P. Ferris
Georgia Institute of Technology - Scheller College of Business, University of Texas at Arlington - Department of Finance and Real Estate, Georgia Institute of Technology - Scheller College of Business and University of Missouri at Columbia - Department of Finance
Date Posted: November 10, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Underwritten Dividend Reinvestment Plans and Conflicts of Interest
Journal of Business Finance & Accounting, Vol. 43, Issue 9-10, pp. 1361-1384, 2016
Nicholas Pricha, Sean Foley, Graham Partington and Jiri Svec
Independent, University of Sydney, University of Sydney - School of Business - Finance Discipline and The University of Sydney - Discipline of Finance
Date Posted: November 10, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Changes in Non‐Current Assets and in Property, Plant and Equipment and Future Stock Returns: The UK Evidence
Journal of Business Finance & Accounting, Vol. 43, Issue 9-10, pp. 1142-1196, 2016
Nikola Petrovic, Stuart Manson and Jerry Coakley
Universidad San Francisco de Quito (USFQ), University of Essex and University of Essex - Essex Business School
Date Posted: November 10, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Labor Unemployment Concern and Corporate Discretionary Disclosure
Journal of Business Finance & Accounting, Vol. 43, Issue 9-10, pp. 1244-1279, 2016
Yuan Ji and Liang Tan
The Hong Kong Polytechnic University and George Washington University - Department of Accountancy
Date Posted: November 10, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Stock Liquidity Risk and the Cross‐Sectional Earnings‐Returns Relationship
Journal of Business Finance & Accounting, Vol. 43, Issue 9-10, pp. 1121-1141, 2016
Zangina Isshaq and Robert W. Faff
University of Cape Coast and University of Queensland
Date Posted: November 10, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Risk Effects of Acquiring Distressed Firms
Journal of Business Finance & Accounting, Vol. 43, Issue 9-10, pp. 1297-1324, 2016
Evy Bruyland and Wouter De Maeseneire
Ghent University-Universiteit Gent and Vlerick Business School
Date Posted: November 10, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Audit Quality and Regulation
International Journal of Auditing, Vol. 20, Issue 3, pp. 215-223, 2016
W. Robert Knechel
University of Florida - Fisher School of Accounting
Date Posted: October 12, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Auditor Size and the Cost of Equity Capital Over Auditor Tenure
International Journal of Auditing, Vol. 20, Issue 3, pp. 278-294, 2016
David Bryan and J. Kenneth Reynolds
University of North Florida and Florida State University
Date Posted: October 12, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Auditor Tenure and Perceived Earnings Quality
International Journal of Auditing, Vol. 20, Issue 3, pp. 224-238, 2016
Daniela Hohenfels
Darmstadt University of Technology
Date Posted: October 12, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Demand for Voluntary Audit in Micro‐Companies: Evidence from Finland
International Journal of Auditing, Vol. 20, Issue 3, pp. 267-277, 2016
Hannu Ojala, Jill Collis, Juha Kinnunen, Lasse Niemi and Pontus Troberg
Aalto University - School of Business, Brunel University London - Brunel Business School, Aalto University School of Business, Aalto University and Helsinki School of Economics
Date Posted: October 12, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Impact of Fair Value Measurement on Audit Fees: Evidence from Financial Institutions in 24 European Countries
International Journal of Auditing, Vol. 20, Issue 3, pp. 255-266, 2016
Irina Alexeyeva and Margarita Mejia‐Likosova
Umea School of Business and Economics and University of Tuebingen
Date Posted: October 12, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Role of Audit Firm Size, Non‐Audit Services, and Knowledge Spillovers in Mitigating Earnings Management During Large Equity Issues
International Journal of Auditing, Vol. 20, Issue 3, pp. 239-254, 2016
Aasmund Eilifsen and Kjell Henry Knivsflå
Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law and Norwegian School of Economics (NHH)
Date Posted: October 12, 2016
Accepted Paper Series

Incl. Fee Electronic Paper A Comparative Analysis of Real and Accrual Earnings Management Around Initial Public Offerings Under Different Regulatory Environments
Journal of Business Finance & Accounting, Vol. 43, Issue 7-8, pp. 849-871, 2016
Mohammad Alhadab, Iain Clacher and Kevin Keasey
Al al-Bayt University, University of Leeds - Leeds University Business School (LUBS) and University of Leeds - Division of Accounting and Finance
Date Posted: September 30, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Individual Large Shareholders, Earnings Management, and Capital‐Market Consequences
Journal of Business Finance & Accounting, Vol. 43, Issue 7-8, pp. 872-902, 2016
Yiwei Dou, Ole-Kristian Hope, Wayne B. Thomas and Youli Zou
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management, University of Oklahoma - Michael F. Price College of Business and George Washington University - Department of Accountancy
Date Posted: September 30, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Investment Horizons and Information
Journal of Business Finance & Accounting, Vol. 43, Issue 7-8, pp. 1017-1056, 2016
Kershen Huang and Alex Petkevich
Bentley University and The University of Toledo - Department of Finance
Date Posted: September 30, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Target Information Asymmetry and Acquisition Price
Journal of Business Finance & Accounting, Vol. 43, Issue 7-8, pp. 976-1016, 2016
Peter Cheng, Lin (Jack) Li and Wilson H.S. Tong
Queen's University - School of Policy Studies, Hong Kong Polytechnic University and Hong Kong Polytechnic University
Date Posted: September 30, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Ex‐Ante Monitoring Role of Accounting Covenants in Public Debt
Journal of Business Finance & Accounting, Vol. 43, Issue 7-8, pp. 803-829, 2016
Zahn Bozanic
Ohio State University (OSU) - Department of Accounting & Management Information Systems
Date Posted: September 30, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Impact of NASD Rule 2711 and NYSE Rule 472 on Analyst Behavior: The Strategic Timing of Recommendations Issued on Weekends
Journal of Business Finance & Accounting, Vol. 43, Issue 7-8, pp. 950-975, 2016
Yi Dong and Nan Hu
Shanghai University of Finance and Economics and Stevens Institute of Technology - School of Business
Date Posted: September 30, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Information Content of Corporate Pension Funding Status in Japan
Journal of Business Finance & Accounting, Vol. 43, Issue 7-8, pp. 903-949, 2016
Shingo Goto and Noriyoshi Yanase
University of South Carolina - Darla Moore School of Business and Tokyo Keizai University
Date Posted: September 30, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Too Good to Be True? An Analysis of the Options Market's Reactions to Earnings Releases
Journal of Business Finance & Accounting, Vol. 43, Issue 7-8, pp. 830-848, 2016
Yan Lu and Sugata Ray
University of Central Florida-Department of Finance and University of Florida - Warrington College of Business Administration
Date Posted: September 30, 2016
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Do Financial Analysts Perform a Monitoring Role in China? Evidence from Modified Audit Opinions
Abacus, Vol. 52, Issue 3, pp. 473-500, 2016
Jiandong Chen, Rong Ding, Wenxuan Hou and Sofia Johan
Southwestern University of Finance and Economics, University of Warwick - Warwick Business School, University of Edinburgh - Business School and York University - Schulich School of Business
Date Posted: September 09, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Financial Reporting Quality and External Debt Financing Constraints: The Case of Privately Held Firms
Abacus, Vol. 52, Issue 3, pp. 351-373, 2016
Shujun Ding, Mingzhi Liu and Zhenyu Wu
University of Ottawa - Telfer School of Management, University of Manitoba and University of Manitoba
Date Posted: September 09, 2016
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Institutional Arrangements and Government Audit Independence in China
Abacus, Vol. 52, Issue 3, pp. 532-567, 2016
Jason Zezhong Xiao, Suchang Yang, Xinmin Zhang and Michael Firth
Cardiff Business School, Cardiff University, Lanzhou University, University of International Business and Economics (UIBE) - Business School and Lingnan University - Department of Finance and Insurance
Date Posted: September 09, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Internal Control Deficiency Disclosures Among Chinese Reverse Merger Firms
Abacus, Vol. 52, Issue 3, pp. 441-472, 2016
Juan Mao and Michael Ettredge
University of Texas at San Antonio - Department of Accounting and University of Kansas - School of Business
Date Posted: September 09, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Pay Gap and Performance in China
Abacus, Vol. 52, Issue 3, pp. 501-531, 2016
Rajiv D. Banker, Danlu Bu and Mihir N. Mehta
Temple University - Department of Accounting, Southwestern University of Finance and Economics (SWUFE) - School of Business Administration and University of Michigan, Stephen M. Ross School of Business
Date Posted: September 09, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Social Trust and Bank Loan Financing: Evidence from China
Abacus, Vol. 52, Issue 3, pp. 374-403, 2016
Deqiu Chen, Xuejiao Liu and Cong Wang
University of International Business and Economics (UIBE) - Business School, University of International Business and Economics and China Europe International Business School (CEIBS)
Date Posted: September 09, 2016
Accepted Paper Series


 

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