All Stories

  1. Proprietary Costs of Financial Reporting, Country-Level Attributes, and Financial Statement Comparability
  2. Personalidade Dark Tetrad e gerenciamento de resultados: o efeito moderador da reputação corporativa
  3. Discussion of "Rethinking the academic accounting research model"
  4. The Impact of Risk Disclosure Overlaps on Auditor Liability: Evidence from China
  5. Corporate codes of ethics and cash holdings: International evidence
  6. Code of ethics quality and audit fees
  7. Product market competition and earnings management: the role of managerial ability
  8. Living up to your codes? Corporate codes of ethics and the cost of equity capital
  9. Language in Economics and Accounting Research: The Role of Linguistic History
  10. New challenges in reporting on Corporate Governance
  11. International Accounting Research: The Italian Context
  12. Language in Economics and Accounting Research: The Role of Linguistic History
  13. Commentary: Where is International Accounting Research Going? Issues Needing Further Investigation
  14. Accounting PhD Programs in the United States
  15. Investor sentiment and timely loss recognition
  16. Effects of the Adoption of IFRS on the Credit Market: Evidence from Brazil
  17. Discussion of Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect of Financial Analysts' Earnings Forecast Errors
  18. Corporate Codes of Ethics, National Culture, and Earnings Discretion: International Evidence
  19. Earnings Quality of Foreign versus U.S. Reverse Mergers: Geographical Location or Firm-Level Incentives?
  20. Language FTR and Earnings Management: International Evidence
  21. Audit firm rotation, audit fees and audit quality: The experience of Italian public companies
  22. Cost of Capital for Exempt Foreign Private Issuers: Information Risk Effect or Earnings Quality Effect? It Depends
  23. Reply to the Discussion of Cost of Capital for Exempt Foreign Private Issuers: Information Risk Effect or Earnings Quality Effect? It Depends
  24. International evidence on firms' classification shifting
  25. Erratum to: The Role of Social Values, Accounting Values and Institutions in Determining Accounting Conservatism
  26. The Role of Social Values, Accounting Values and Institutions in Determining Accounting Conservatism
  27. Erratum
  28. Managerial Stock Ownership, Analyst Coverage, and Audit Fee
  29. Response to the discussion of “The Effect on Financial Reporting Quality of an Exemption from the SEC Reporting Requirements for Foreign Private Issuers”
  30. The Effect on Financial Reporting Quality of an Exemption from the SEC Reporting Requirements for Foreign Private Issuers
  31. Reverse Mergers and Earnings Quality
  32. Discontinued SEC required disclosures: The value of repairs and maintenance expenses
  33. Managerial Ownership, Corporate Monitoring and Audit Fee
  34. Regulatory intervention and the effect of changes in corporate governance on firm decisions and market reactions
  35. Conditional Conservatism in Accounting: New Measure and Tests of Determinants