Elizabeth A. Gordon

Temple University - Department of Accounting

Associate Professor of Accounting

Philadelphia, PA 19122

United States

  • Temple University - Department of Accounting

SCHOLARLY PAPERS

22

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TOTAL CITATIONS
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Top 11,363

in Total Papers Citations

212

Scholarly Papers (22)

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1.

Related Party Transactions and Earnings Management

Number of pages: 45 Posted: 02 Nov 2004
Elizabeth A. Gordon and Elaine Henry
Temple University - Department of Accounting and Stevens Institute of Technology - School of Business
Downloads 4,302 (5,171)
Citation 35

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Related party transactions, corporate governance, earnings management, accounting

2.

The Role of Related Party Transactions in Fraudulent Financial Reporting

Number of pages: 39 Posted: 18 Jun 2007
Elaine Henry, Elizabeth A. Gordon, Brad Reed and Timothy Louwers
Stevens Institute of Technology - School of Business, Temple University - Department of Accounting, Southern Illinois University Edwardsville and James Madison University
Downloads 3,355 (7,759)
Citation 17

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Related party transactions, fraud, fraudulent financial reporting, SEC enforcement actions

3.

Related Party Transactions: Associations with Corporate Governance and Firm Value

EFA 2004 Maastricht Meetings Paper No. 4377, AFA 2006 Boston Meetings Paper
Number of pages: 60 Posted: 24 Oct 2005
Elizabeth A. Gordon, Elaine Henry and Darius Palia
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business and Rutgers University, Newark, School of Business-Newark, Department of Finance & Economics
Downloads 3,220 (8,299)
Citation 66

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4.

The Joint Determination of Audit Fees, Non-Audit Fees, And Abnormal Accruals

Yale ICF Working Paper No. 02-21, Yale SOM Working Paper No. AC-15
Number of pages: 55 Posted: 07 Aug 2002
Rick Antle, Elizabeth A. Gordon, Ganapathi S. Narayanamoorthy and Ling Zhou
Yale School of Management, Temple University - Department of Accounting, Tulane University - Accounting & Taxation and University of New Mexico
Downloads 3,105 (8,771)
Citation 51

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Auditing, Auditor Independence, Earnings Management, Abnormal Accruals, Economies of Scope, Endogeneity

5.

Stock Exchange Disclosure and Market Liquidity: An Analysis of 50 International Exchanges

Number of pages: 51 Posted: 06 Feb 2003
Carol Ann Frost, Elizabeth A. Gordon and Andrew F. Hayes
University of North Texas, Temple University - Department of Accounting and Ohio State University (OSU) - School of Journalism and Communication
Downloads 2,030 (17,273)
Citation 13

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accounting, disclosure, international finance, regulation, corporate governance, liquidity, international

6.

Financial Reporting and Disclosure Quality, and Emerging Market Companies' Access to Capital in Global Markets

Number of pages: 53 Posted: 16 Sep 2005 Last Revised: 20 Apr 2014
Carol Ann Frost, Elizabeth A. Gordon and Grace Pownall
University of North Texas, Temple University - Department of Accounting and Emory University - Department of Accounting
Downloads 1,535 (26,623)
Citation 4

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Financial reporting, disclosure, foreign stock exchange listings, International Financial Reporting Standards

7.

Tangible Long-Lived Asset Impairments and Future Operating Cash Flows under US GAAP and IFRS

The Accounting Review, Forthcoming
Number of pages: 55 Posted: 12 Aug 2012 Last Revised: 26 Apr 2017
Elizabeth A. Gordon and Hsiao-Tang Hsu
Temple University - Department of Accounting and Texas A&M University - Corpus Christi
Downloads 1,317 (33,424)
Citation 2

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IFRS, US GAAP, Impairment, Write-off, Enforcement

8.

Incentives and Governance in Entrepreneurial Firms

Number of pages: 49 Posted: 09 May 2001
Ellen Engel, Elizabeth A. Gordon and Rachel M. Hayes
University of Illinois at Chicago - College of Business Administration, Temple University - Department of Accounting and University of Utah - David Eccles School of Business
Downloads 1,142 (41,227)
Citation 2

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Initial public offerings; Governance; Performance measurement

9.

The Effect of Macroeconomic Changes on the Value Relevance of Accounting Information: The Case of Mexico and the 1995 Financial Crisis

Number of pages: 41 Posted: 19 Aug 2002
Paquita Y. Davis-Friday, Paquita Y. Davis-Friday and Elizabeth A. Gordon
Zicklin School of BusinessCity University of New York (CUNY) - Stan Ross Department of Accountancy and Temple University - Department of Accounting
Downloads 1,022 (48,224)
Citation 2

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valuation, accounting, Mexico, international, financial crisis

10.

Mandatory Disclosure Reform, Monitoring, and Executive Compensation

Number of pages: 50 Posted: 25 Mar 2016 Last Revised: 16 Dec 2016
Steven Balsam, Elizabeth A. Gordon and Xi Li
Temple University - Department of Accounting, Temple University - Department of Accounting and London School of Economics
Downloads 844 (62,884)
Citation 4

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Mandatory Disclosure Reform, IFRS, CFO, Executive Compensation, Monitoring, Responsibility

11.

Revenue Recognition: A Brave New World

Stevens Institute of Technology School of Business Research Paper, Fox School of Business Research Paper No. 18-007
Number of pages: 53 Posted: 19 Dec 2017 Last Revised: 10 May 2018
Elizabeth A. Gordon, Elaine Henry and Hsiao-Tang Hsu
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business and Texas A&M University - Corpus Christi
Downloads 703 (79,990)
Citation 1

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IFRS, US GAAP, Revenue Recognition, Financial Reporting

12.

Flexibility in Cash Flow Classification under IFRS: Determinants and Consequences

Downloads 664 (86,340)
Citation 8

Flexibility in Cash Flow Classification under IFRS: Determinants and Consequences

Number of pages: 56 Posted: 21 May 2014 Last Revised: 06 Dec 2014
Elizabeth A. Gordon, Elaine Henry, Bjorn Jorgensen and Cheryl L. Linthicum
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business, Copenhagen Business School - Department of Accounting and University of Texas - San Antonio
Downloads 433 (144,693)
Citation 2

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Statement of cash flows, classification shifting, IFRS, operating cash flows

Flexibility in Cash Flow Classification Under IFRS: Determinants and Consequences

Stevens Institute of Technology School of Business Research Paper No. 2815123, Fox School of Business Research Paper No. 16-022
Number of pages: 50 Posted: 29 Jul 2016 Last Revised: 16 Jan 2017
Elizabeth A. Gordon, Elaine Henry, Bjorn Jorgensen and Cheryl L. Linthicum
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business, Copenhagen Business School - Department of Accounting and University of Texas - San Antonio
Downloads 231 (285,079)
Citation 6

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Statement of cash flows, classification shifting, IFRS, operating cash flows

Flexibility in Cash-Flow Classification under IFRS: Determinants and Consequences

Review of Accounting Studies, Forthcoming, Fox School of Business Research Paper No. 17-025
Posted: 18 Jan 2017 Last Revised: 09 Aug 2017
Elizabeth A. Gordon, Elaine Henry, Bjorn Jorgensen and Cheryl L. Linthicum
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business, Copenhagen Business School - Department of Accounting and University of Texas - San Antonio

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Statement of Cash Flows, Classification Shifting, IFRS, Operating Cash Flows

13.

Challenges and Opportunities in Cross-Country Accounting Research

Number of pages: 31 Posted: 30 May 2012
Elizabeth A. Gordon, Adam J. Greiner, Mark J. Kohlbeck, Steve Lin and Hollis Ashbaugh Skaife
Temple University - Department of Accounting, University of Denver - Daniels College of Business, Florida Atlantic University - School of Accounting, University of Memphis and Graduate School of Management, UC-Davis
Downloads 503 (122,031)
Citation 3

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Financial Accounting Research, Cross-country, International

14.

Determinants of Tangible Long-Lived Asset Impairments under US GAAP and IFRS

Number of pages: 48 Posted: 30 Apr 2019
Elizabeth A. Gordon and Hsiao-Tang Hsu
Temple University - Department of Accounting and Texas A&M University - Corpus Christi
Downloads 287 (229,399)

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IFRS, US GAAP, Impairment, Write-off, Enforcement

15.

Hidden in Plain Sight: Operating Lease Accounting and Private Loan Contracts

Number of pages: 49 Posted: 04 Oct 2023 Last Revised: 10 Mar 2025
Elizabeth A. Gordon, Wei Wang and Lei Zhao
Temple University - Department of Accounting, Temple University - Department of Accounting and Saint Louis University - Department of Accounting
Downloads 254 (259,932)

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Lease, Loan contract, Accounting standard setting, Financial constraint, Debt covenant

16.

Peer R&D Disclosure and Corporate Innovation: Evidence from American Depositary Receipt Firms

Advances in Accounting, Forthcoming
Number of pages: 45 Posted: 16 Mar 2020
Elizabeth A. Gordon, Hsiao-Tang Hsu and Huichi Huang
Temple University - Department of Accounting, Texas A&M University - Corpus Christi and Oregon State University - College of Business
Downloads 150 (421,949)
Citation 4

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Research & Development, Peer-Firm Disclosures, Innovation, Cross-Listing

17.

An Interview with IASB Chair Dr. Andreas Barckow

Posted: 07 Feb 2023
Donna L. Street and Elizabeth A. Gordon
University of Dayton - Accounting and Temple University - Department of Accounting

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IASB, IASB Third Agenda Consultation Feedback Statement, PIRs, ISSB

18.

Management Guidance Pre- and Post-Restatement

Journal of Business Finance & Accounting Forthcoming
Posted: 22 Jun 2014
Elizabeth A. Gordon, Elaine Henry, Xudong (Daniel) Li and Lili Sun
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business, Monmouth University - Department of Accounting and University of North Texas - Department of Accounting

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restatement; management guidance

19.

Do Analysts' Cash Flow Forecasts Mitigate the Accrual Anomaly? International Evidence

Downloads 0 (1,342,233)

Do Analysts' Cash Flow Forecasts Mitigate the Accrual Anomaly? International Evidence

Journal of International Accounting Research, Vol. 13, No. 1, 2014
Posted: 20 May 2014
Elizabeth A. Gordon, Karin A. Petruska and Minna Yu
Temple University - Department of Accounting, Youngstown State University and Ball State University

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accrual anomaly; mispricing; analysts' cash flow forecasts

Do Analysts' Cash Flow Forecasts Mitigate the Accrual Anomaly? International Evidence

Journal of International Accounting Research (2014) 13 (1): 61–90. , Fox School of Business Research Paper Forthcoming
Posted: 22 Jul 2021
Elizabeth A. Gordon, Karin A. Petruska, Minna Yu and Minna Yu
Temple University - Department of Accounting, Youngstown State University and Monmouth University, Leon Hess Business SchoolMonmouth University, Leon Hess Business School

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Accrual Anomaly; Mispricing; Analysts' Cash Flow Forecasts

20.

Could IFRS Replace US GAAP? A Comparison of Earnings Attributes and Informativeness in the US Market

Posted: 14 May 2008 Last Revised: 15 Dec 2017
Elizabeth A. Gordon, Bjorn Jorgensen and Cheryl L. Linthicum
Temple University - Department of Accounting, Copenhagen Business School - Department of Accounting and University of Texas - San Antonio

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accounting, international

21.

Unrecognized Deferred Taxes: Evidence from the UK

Posted: 28 Oct 2003
Elizabeth A. Gordon and Peter R. Joos
Temple University - Department of Accounting and INSEAD

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deferred taxes, earnings management, accounting standard, UK

22.

Firms' Choice of Estimation Parameters: Empirical Evidence from SFAS 106

J. OF ACCOUNTING, AUDITING AND FINANCE, Vol 11, No 3, Summer 1996
Posted: 13 Jun 1998
Eli Amir and Elizabeth A. Gordon
Tel Aviv University and Temple University - Department of Accounting

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Other Papers (1)

Total Downloads: 449
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1.

Discretionary Disclosure and the Market Reaction to Restatements

Number of pages: 48 Posted: 18 Sep 2006 Last Revised: 19 Oct 2022
Elizabeth A. Gordon, Elaine Henry, Marietta Peytcheva and Lili Sun
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business, Lehigh University and University of North Texas - Department of Accounting
Downloads 449

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Restatement, Tone, Discretionary Disclosure, Fraud