Elizabeth A. Gordon

Temple University - Department of Accounting

Associate Professor of Accounting

Philadelphia, PA 19122

United States

SCHOLARLY PAPERS

18

DOWNLOADS
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Top 1,363

in Total Papers Downloads

17,304

CITATIONS
Rank 6,020

SSRN RANKINGS

Top 6,020

in Total Papers Citations

84

Scholarly Papers (18)

1.

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
Yale School of Management, Temple University - Department of Accounting, Tulane University - Accounting & Taxation and University of New Mexico
Downloads 2,710 (3,005)
Citation 38

Abstract:

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

2.

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 2,517 (2,868)
Citation 8

Abstract:

Related party transactions, corporate governance, earnings management, accounting

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 Business School
Downloads 2,230 (3,929)
Citation 15

Abstract:

4.

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 1,754 (6,277)
Citation 17

Abstract:

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

5.

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 1,677 (5,186)
Citation 3

Abstract:

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

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 1,257 (10,128)
Citation 1

Abstract:

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

7.

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 Chicago Booth School of Business, Temple University - Department of Accounting and University of Utah - David Eccles School of Business
Downloads 1,046 (15,348)
Citation 1

Abstract:

Initial public offerings; Governance; Performance measurement

8.

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 and Elizabeth A. Gordon
CUNY-Baruch College and Temple University - Department of Accounting
Downloads 863 (19,791)
Citation 1

Abstract:

valuation, accounting, Mexico, international, financial crisis

9.

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 University of Louisiana at Lafayette
Downloads 465 (35,549)

Abstract:

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

Flexibility in Cash Flow Classification under IFRS: Determinants and Consequences

Number of pages: 56 Posted: 21 May 2014 Last Revised: 06 Dec 2014
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business, London School of Economics & Political Science (LSE) - Department of Accounting and University of Texas - San Antonio
Downloads 298 (81,429)

Abstract:

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
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business, London School of Economics & Political Science (LSE) - Department of Accounting and University of Texas - San Antonio
Downloads 118 (195,005)

Abstract:

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
Posted: 18 Jan 2017
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business, London School of Economics & Political Science (LSE) - Department of Accounting and University of Texas - San Antonio

Abstract:

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

11.

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 401 (39,677)

Abstract:

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

12.

Challenges and Opportunities in Cross-Country Accounting Research

Number of pages: 31 Posted: 30 May 2012
Temple University - Department of Accounting, University of Denver - Daniels College of Business, Florida Atlantic University - School of Accounting, Florida International University (FIU) - School of Accounting and Graduate School of Management, UC-Davis
Downloads 326 (62,613)

Abstract:

Financial Accounting Research, Cross-country, International

13.

Building IASB Research Capacity: A Commentary

Journal of International Financial Management & Accounting, Vol. 24, Issue 2, pp. 176-201, 2013
Number of pages: 26 Posted: 04 May 2013
Elizabeth A. Gordon and Donna L. Street
Temple University - Department of Accounting and University of Dayton - Accounting
Downloads 1 (536,683)

Abstract:

14.

The IASB's Discussion Paper on the Conceptual Framework for Financial Reporting: A Commentary and Research Review

Journal of International Financial Management & Accounting, Vol. 26, Issue 1, pp. 72-110, 2015
Number of pages: 39 Posted: 20 Jan 2015
Temple University - Department of Accounting, University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation, KPMG International, LLP, Kwansei Gakuin University, College of William and Mary - Mason School of Business and University of Pretoria
Downloads 0 (549,183)

Abstract:

Management Guidance Pre‐ and Post‐Restatement

Journal of Business Finance & Accounting, Vol. 41, Issue 7-8, pp. 867-892, 2014
Number of pages: 26 Posted: 20 Oct 2014
Elizabeth A. Gordon, Elaine Henry, Xudong Li and Lili Sun
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business, Monmouth University and University of North Texas - Department of Accounting
Downloads 0

Abstract:

restatement, management guidance, financial controls

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

Abstract:

restatement; management guidance

16.

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

Abstract:

accrual anomaly; mispricing; analysts' cash flow forecasts

17.

Unrecognized Deferred Taxes: Evidence from the UK

Accounting Review, January 2004
Posted: 28 Oct 2003
Elizabeth A. Gordon and Peter R. Joos
Temple University - Department of Accounting and INSEAD

Abstract:

deferred taxes, earnings management, accounting standard, UK

18.

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

Abstract:

Other Papers (1)

Total Downloads: 386    Citations: 11
1.

Discretionary Disclosure and the Market Reaction to Restatements

Number of pages: 48 Posted: 18 Sep 2006 Last Revised: 12 Dec 2011
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 370
Citation 11

Abstract:

Restatement, Tone, Discretionary Disclosure, Fraud