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Publisher: Elsevier   (Total: 3163 journals)

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Showing 1 - 200 of 3163 Journals sorted alphabetically
A Practical Logic of Cognitive Systems     Full-text available via subscription   (Followers: 9)
AASRI Procedia     Open Access   (Followers: 14)
Academic Pediatrics     Hybrid Journal   (Followers: 30, SJR: 1.655, h-index: 2)
Academic Radiology     Hybrid Journal   (Followers: 22, SJR: 1.015, h-index: 2)
Accident Analysis & Prevention     Partially Free   (Followers: 88, SJR: 1.462, h-index: 3)
Accounting Forum     Hybrid Journal   (Followers: 25, SJR: 0.932, h-index: 2)
Accounting, Organizations and Society     Hybrid Journal   (Followers: 35, SJR: 1.771, h-index: 3)
Achievements in the Life Sciences     Open Access   (Followers: 5)
Acta Anaesthesiologica Taiwanica     Open Access   (Followers: 7)
Acta Astronautica     Hybrid Journal   (Followers: 394, SJR: 0.758, h-index: 2)
Acta Automatica Sinica     Full-text available via subscription   (Followers: 2)
Acta Biomaterialia     Hybrid Journal   (Followers: 27, SJR: 1.967, h-index: 7)
Acta Colombiana de Cuidado Intensivo     Full-text available via subscription   (Followers: 2)
Acta de Investigación Psicológica     Open Access   (Followers: 3)
Acta Ecologica Sinica     Open Access   (Followers: 8, SJR: 0.18, h-index: 1)
Acta Haematologica Polonica     Free   (Followers: 1, SJR: 0.128, h-index: 0)
Acta Histochemica     Hybrid Journal   (Followers: 3, SJR: 0.661, h-index: 2)
Acta Materialia     Hybrid Journal   (Followers: 243, SJR: 3.263, h-index: 6)
Acta Mathematica Scientia     Full-text available via subscription   (Followers: 5, SJR: 0.504, h-index: 1)
Acta Mechanica Solida Sinica     Full-text available via subscription   (Followers: 9, SJR: 0.542, h-index: 1)
Acta Oecologica     Hybrid Journal   (Followers: 10, SJR: 0.834, h-index: 2)
Acta Otorrinolaringologica (English Edition)     Full-text available via subscription  
Acta Otorrinolaringológica Española     Full-text available via subscription   (Followers: 2, SJR: 0.307, h-index: 0)
Acta Pharmaceutica Sinica B     Open Access   (Followers: 1, SJR: 1.793, h-index: 6)
Acta Poética     Open Access   (Followers: 4, SJR: 0.101, h-index: 0)
Acta Psychologica     Hybrid Journal   (Followers: 27, SJR: 1.331, h-index: 2)
Acta Sociológica     Open Access  
Acta Tropica     Hybrid Journal   (Followers: 6, SJR: 1.052, h-index: 2)
Acta Urológica Portuguesa     Open Access  
Actas Dermo-Sifiliograficas     Full-text available via subscription   (Followers: 3, SJR: 0.374, h-index: 1)
Actas Dermo-Sifiliográficas (English Edition)     Full-text available via subscription   (Followers: 2)
Actas Urológicas Españolas     Full-text available via subscription   (Followers: 3, SJR: 0.344, h-index: 1)
Actas Urológicas Españolas (English Edition)     Full-text available via subscription   (Followers: 1)
Actualites Pharmaceutiques     Full-text available via subscription   (Followers: 6, SJR: 0.19, h-index: 0)
Actualites Pharmaceutiques Hospitalieres     Full-text available via subscription   (Followers: 3)
Acupuncture and Related Therapies     Hybrid Journal   (Followers: 6)
Acute Pain     Full-text available via subscription   (Followers: 15, SJR: 2.671, h-index: 5)
Ad Hoc Networks     Hybrid Journal   (Followers: 11, SJR: 0.53, h-index: 4)
Addictive Behaviors     Hybrid Journal   (Followers: 15, SJR: 1.29, h-index: 3)
Addictive Behaviors Reports     Open Access   (Followers: 8, SJR: 0.755, h-index: 2)
Additive Manufacturing     Hybrid Journal   (Followers: 9, SJR: 2.611, h-index: 8)
Additives for Polymers     Full-text available via subscription   (Followers: 22)
Advanced Cement Based Materials     Full-text available via subscription   (Followers: 3, SJR: 0.732, h-index: 3)
Advanced Drug Delivery Reviews     Hybrid Journal   (Followers: 135, SJR: 4.09, h-index: 13)
Advanced Engineering Informatics     Hybrid Journal   (Followers: 11, SJR: 1.167, h-index: 4)
Advanced Powder Technology     Hybrid Journal   (Followers: 16, SJR: 0.694, h-index: 3)
Advances in Accounting     Hybrid Journal   (Followers: 8, SJR: 0.277, h-index: 1)
Advances in Agronomy     Full-text available via subscription   (Followers: 12, SJR: 2.384, h-index: 5)
Advances in Anesthesia     Full-text available via subscription   (Followers: 28, SJR: 0.126, h-index: 0)
Advances in Antiviral Drug Design     Full-text available via subscription   (Followers: 2)
Advances in Applied Mathematics     Full-text available via subscription   (Followers: 10, SJR: 0.992, h-index: 1)
Advances in Applied Mechanics     Full-text available via subscription   (Followers: 10, SJR: 1.551, h-index: 4)
Advances in Applied Microbiology     Full-text available via subscription   (Followers: 22, SJR: 2.089, h-index: 5)
Advances In Atomic, Molecular, and Optical Physics     Full-text available via subscription   (Followers: 14, SJR: 0.572, h-index: 2)
Advances in Biological Regulation     Hybrid Journal   (Followers: 4, SJR: 2.61, h-index: 7)
Advances in Botanical Research     Full-text available via subscription   (Followers: 2, SJR: 0.686, h-index: 2)
Advances in Cancer Research     Full-text available via subscription   (Followers: 29, SJR: 3.043, h-index: 6)
Advances in Carbohydrate Chemistry and Biochemistry     Full-text available via subscription   (Followers: 7, SJR: 1.453, h-index: 2)
Advances in Catalysis     Full-text available via subscription   (Followers: 5, SJR: 1.992, h-index: 5)
Advances in Cell Aging and Gerontology     Full-text available via subscription   (Followers: 3)
Advances in Cellular and Molecular Biology of Membranes and Organelles     Full-text available via subscription   (Followers: 12)
Advances in Chemical Engineering     Full-text available via subscription   (Followers: 27, SJR: 0.156, h-index: 1)
Advances in Child Development and Behavior     Full-text available via subscription   (Followers: 10, SJR: 0.713, h-index: 1)
Advances in Chronic Kidney Disease     Full-text available via subscription   (Followers: 10, SJR: 1.316, h-index: 2)
Advances in Clinical Chemistry     Full-text available via subscription   (Followers: 28, SJR: 1.562, h-index: 3)
Advances in Colloid and Interface Science     Full-text available via subscription   (Followers: 19, SJR: 1.977, h-index: 8)
Advances in Computers     Full-text available via subscription   (Followers: 14, SJR: 0.205, h-index: 1)
Advances in Dermatology     Full-text available via subscription   (Followers: 15)
Advances in Developmental Biology     Full-text available via subscription   (Followers: 11)
Advances in Digestive Medicine     Open Access   (Followers: 8)
Advances in DNA Sequence-Specific Agents     Full-text available via subscription   (Followers: 5)
Advances in Drug Research     Full-text available via subscription   (Followers: 23)
Advances in Ecological Research     Full-text available via subscription   (Followers: 42, SJR: 2.524, h-index: 4)
Advances in Engineering Software     Hybrid Journal   (Followers: 27, SJR: 1.159, h-index: 4)
Advances in Experimental Biology     Full-text available via subscription   (Followers: 7)
Advances in Experimental Social Psychology     Full-text available via subscription   (Followers: 43, SJR: 5.39, h-index: 8)
Advances in Exploration Geophysics     Full-text available via subscription   (Followers: 1)
Advances in Fluorine Science     Full-text available via subscription   (Followers: 9)
Advances in Food and Nutrition Research     Full-text available via subscription   (Followers: 53, SJR: 0.591, h-index: 2)
Advances in Fuel Cells     Full-text available via subscription   (Followers: 17)
Advances in Genetics     Full-text available via subscription   (Followers: 15, SJR: 1.354, h-index: 4)
Advances in Genome Biology     Full-text available via subscription   (Followers: 8, SJR: 12.74, h-index: 13)
Advances in Geophysics     Full-text available via subscription   (Followers: 6, SJR: 1.193, h-index: 3)
Advances in Heat Transfer     Full-text available via subscription   (Followers: 21, SJR: 0.368, h-index: 1)
Advances in Heterocyclic Chemistry     Full-text available via subscription   (Followers: 11, SJR: 0.749, h-index: 3)
Advances in Human Factors/Ergonomics     Full-text available via subscription   (Followers: 22)
Advances in Imaging and Electron Physics     Full-text available via subscription   (Followers: 2, SJR: 0.193, h-index: 0)
Advances in Immunology     Full-text available via subscription   (Followers: 37, SJR: 4.433, h-index: 6)
Advances in Inorganic Chemistry     Full-text available via subscription   (Followers: 8, SJR: 1.163, h-index: 2)
Advances in Insect Physiology     Full-text available via subscription   (Followers: 2, SJR: 1.938, h-index: 3)
Advances in Integrative Medicine     Hybrid Journal   (Followers: 6, SJR: 0.176, h-index: 0)
Advances in Intl. Accounting     Full-text available via subscription   (Followers: 3)
Advances in Life Course Research     Hybrid Journal   (Followers: 8, SJR: 0.682, h-index: 2)
Advances in Lipobiology     Full-text available via subscription   (Followers: 1)
Advances in Magnetic and Optical Resonance     Full-text available via subscription   (Followers: 9)
Advances in Marine Biology     Full-text available via subscription   (Followers: 14, SJR: 0.88, h-index: 2)
Advances in Mathematics     Full-text available via subscription   (Followers: 11, SJR: 3.027, h-index: 2)
Advances in Medical Sciences     Hybrid Journal   (Followers: 6, SJR: 0.694, h-index: 2)
Advances in Medicinal Chemistry     Full-text available via subscription   (Followers: 5)
Advances in Microbial Physiology     Full-text available via subscription   (Followers: 4, SJR: 1.158, h-index: 3)
Advances in Molecular and Cell Biology     Full-text available via subscription   (Followers: 21)
Advances in Molecular and Cellular Endocrinology     Full-text available via subscription   (Followers: 8)
Advances in Molecular Toxicology     Full-text available via subscription   (Followers: 7, SJR: 0.182, h-index: 0)
Advances in Nanoporous Materials     Full-text available via subscription   (Followers: 3)
Advances in Oncobiology     Full-text available via subscription   (Followers: 1)
Advances in Organ Biology     Full-text available via subscription   (Followers: 1)
Advances in Organometallic Chemistry     Full-text available via subscription   (Followers: 16, SJR: 1.875, h-index: 4)
Advances in Parallel Computing     Full-text available via subscription   (Followers: 6, SJR: 0.174, h-index: 0)
Advances in Parasitology     Full-text available via subscription   (Followers: 5, SJR: 1.579, h-index: 4)
Advances in Pediatrics     Full-text available via subscription   (Followers: 24, SJR: 0.461, h-index: 1)
Advances in Pharmaceutical Sciences     Full-text available via subscription   (Followers: 10)
Advances in Pharmacology     Full-text available via subscription   (Followers: 16, SJR: 1.536, h-index: 3)
Advances in Physical Organic Chemistry     Full-text available via subscription   (Followers: 8, SJR: 0.574, h-index: 1)
Advances in Phytomedicine     Full-text available via subscription  
Advances in Planar Lipid Bilayers and Liposomes     Full-text available via subscription   (Followers: 3, SJR: 0.109, h-index: 1)
Advances in Plant Biochemistry and Molecular Biology     Full-text available via subscription   (Followers: 8)
Advances in Plant Pathology     Full-text available via subscription   (Followers: 5)
Advances in Porous Media     Full-text available via subscription   (Followers: 5)
Advances in Protein Chemistry     Full-text available via subscription   (Followers: 18)
Advances in Protein Chemistry and Structural Biology     Full-text available via subscription   (Followers: 19, SJR: 0.791, h-index: 2)
Advances in Psychology     Full-text available via subscription   (Followers: 59)
Advances in Quantum Chemistry     Full-text available via subscription   (Followers: 6, SJR: 0.371, h-index: 1)
Advances in Radiation Oncology     Open Access   (SJR: 0.263, h-index: 1)
Advances in Small Animal Medicine and Surgery     Hybrid Journal   (Followers: 3, SJR: 0.101, h-index: 0)
Advances in Space Biology and Medicine     Full-text available via subscription   (Followers: 5)
Advances in Space Research     Full-text available via subscription   (Followers: 386, SJR: 0.569, h-index: 2)
Advances in Structural Biology     Full-text available via subscription   (Followers: 5)
Advances in Surgery     Full-text available via subscription   (Followers: 10, SJR: 0.555, h-index: 2)
Advances in the Study of Behavior     Full-text available via subscription   (Followers: 29, SJR: 2.208, h-index: 4)
Advances in Veterinary Medicine     Full-text available via subscription   (Followers: 17)
Advances in Veterinary Science and Comparative Medicine     Full-text available via subscription   (Followers: 13)
Advances in Virus Research     Full-text available via subscription   (Followers: 5, SJR: 2.262, h-index: 5)
Advances in Water Resources     Hybrid Journal   (Followers: 46, SJR: 1.551, h-index: 3)
Aeolian Research     Hybrid Journal   (Followers: 6, SJR: 1.117, h-index: 3)
Aerospace Science and Technology     Hybrid Journal   (Followers: 335, SJR: 0.796, h-index: 3)
AEU - Intl. J. of Electronics and Communications     Hybrid Journal   (Followers: 8, SJR: 0.42, h-index: 2)
African J. of Emergency Medicine     Open Access   (Followers: 6, SJR: 0.296, h-index: 0)
Ageing Research Reviews     Hybrid Journal   (Followers: 10, SJR: 3.671, h-index: 9)
Aggression and Violent Behavior     Hybrid Journal   (Followers: 438, SJR: 1.238, h-index: 3)
Agri Gene     Hybrid Journal   (SJR: 0.13, h-index: 0)
Agricultural and Forest Meteorology     Hybrid Journal   (Followers: 15, SJR: 1.818, h-index: 5)
Agricultural Systems     Hybrid Journal   (Followers: 31, SJR: 1.156, h-index: 4)
Agricultural Water Management     Hybrid Journal   (Followers: 43, SJR: 1.272, h-index: 3)
Agriculture and Agricultural Science Procedia     Open Access   (Followers: 1)
Agriculture and Natural Resources     Open Access   (Followers: 2)
Agriculture, Ecosystems & Environment     Hybrid Journal   (Followers: 56, SJR: 1.747, h-index: 4)
Ain Shams Engineering J.     Open Access   (Followers: 5, SJR: 0.589, h-index: 3)
Air Medical J.     Hybrid Journal   (Followers: 6, SJR: 0.26, h-index: 0)
AKCE Intl. J. of Graphs and Combinatorics     Open Access   (SJR: 0.19, h-index: 0)
Alcohol     Hybrid Journal   (Followers: 11, SJR: 1.153, h-index: 3)
Alcoholism and Drug Addiction     Open Access   (Followers: 9)
Alergologia Polska : Polish J. of Allergology     Full-text available via subscription   (Followers: 1)
Alexandria Engineering J.     Open Access   (Followers: 1, SJR: 0.604, h-index: 3)
Alexandria J. of Medicine     Open Access   (Followers: 1, SJR: 0.191, h-index: 1)
Algal Research     Partially Free   (Followers: 10, SJR: 1.142, h-index: 4)
Alkaloids: Chemical and Biological Perspectives     Full-text available via subscription   (Followers: 2)
Allergologia et Immunopathologia     Full-text available via subscription   (Followers: 1, SJR: 0.504, h-index: 1)
Allergology Intl.     Open Access   (Followers: 5, SJR: 1.148, h-index: 2)
Alpha Omegan     Full-text available via subscription   (SJR: 3.521, h-index: 6)
ALTER - European J. of Disability Research / Revue Européenne de Recherche sur le Handicap     Full-text available via subscription   (Followers: 9, SJR: 0.201, h-index: 1)
Alzheimer's & Dementia     Hybrid Journal   (Followers: 49, SJR: 4.66, h-index: 10)
Alzheimer's & Dementia: Diagnosis, Assessment & Disease Monitoring     Open Access   (Followers: 4, SJR: 1.796, h-index: 4)
Alzheimer's & Dementia: Translational Research & Clinical Interventions     Open Access   (Followers: 4, SJR: 1.108, h-index: 3)
Ambulatory Pediatrics     Hybrid Journal   (Followers: 6)
American Heart J.     Hybrid Journal   (Followers: 50, SJR: 3.267, h-index: 4)
American J. of Cardiology     Hybrid Journal   (Followers: 51, SJR: 1.93, h-index: 3)
American J. of Emergency Medicine     Hybrid Journal   (Followers: 44, SJR: 0.604, h-index: 1)
American J. of Geriatric Pharmacotherapy     Full-text available via subscription   (Followers: 10)
American J. of Geriatric Psychiatry     Hybrid Journal   (Followers: 14, SJR: 1.524, h-index: 3)
American J. of Human Genetics     Hybrid Journal   (Followers: 32, SJR: 7.45, h-index: 8)
American J. of Infection Control     Hybrid Journal   (Followers: 26, SJR: 1.062, h-index: 2)
American J. of Kidney Diseases     Hybrid Journal   (Followers: 34, SJR: 2.973, h-index: 4)
American J. of Medicine     Hybrid Journal   (Followers: 43)
American J. of Medicine Supplements     Full-text available via subscription   (Followers: 3, SJR: 1.967, h-index: 2)
American J. of Obstetrics and Gynecology     Hybrid Journal   (Followers: 200, SJR: 2.7, h-index: 4)
American J. of Ophthalmology     Hybrid Journal   (Followers: 62, SJR: 3.184, h-index: 4)
American J. of Ophthalmology Case Reports     Open Access   (Followers: 6, SJR: 0.265, h-index: 0)
American J. of Orthodontics and Dentofacial Orthopedics     Full-text available via subscription   (Followers: 6, SJR: 1.289, h-index: 1)
American J. of Otolaryngology     Hybrid Journal   (Followers: 25, SJR: 0.59, h-index: 1)
American J. of Pathology     Hybrid Journal   (Followers: 27, SJR: 2.139, h-index: 4)
American J. of Preventive Medicine     Hybrid Journal   (Followers: 27, SJR: 2.164, h-index: 4)
American J. of Surgery     Hybrid Journal   (Followers: 37, SJR: 1.141, h-index: 2)
American J. of the Medical Sciences     Hybrid Journal   (Followers: 12, SJR: 0.767, h-index: 1)
Ampersand : An Intl. J. of General and Applied Linguistics     Open Access   (Followers: 6)
Anaerobe     Hybrid Journal   (Followers: 4, SJR: 1.144, h-index: 3)
Anaesthesia & Intensive Care Medicine     Full-text available via subscription   (Followers: 63, SJR: 0.138, h-index: 0)
Anaesthesia Critical Care & Pain Medicine     Full-text available via subscription   (Followers: 15, SJR: 0.411, h-index: 1)
Anales de Cirugia Vascular     Full-text available via subscription  
Anales de Pediatría     Full-text available via subscription   (Followers: 3, SJR: 0.277, h-index: 0)
Anales de Pediatría (English Edition)     Full-text available via subscription  
Anales de Pediatría Continuada     Full-text available via subscription  
Analytic Methods in Accident Research     Hybrid Journal   (Followers: 5, SJR: 4.849, h-index: 10)
Analytica Chimica Acta     Hybrid Journal   (Followers: 39, SJR: 1.512, h-index: 5)
Analytical Biochemistry     Hybrid Journal   (Followers: 173, SJR: 0.633, h-index: 2)
Analytical Chemistry Research     Open Access   (Followers: 10, SJR: 0.411, h-index: 2)
Analytical Spectroscopy Library     Full-text available via subscription   (Followers: 11)
Anesthésie & Réanimation     Full-text available via subscription   (Followers: 2)
Anesthesiology Clinics     Full-text available via subscription   (Followers: 23, SJR: 0.683, h-index: 2)
Angiología     Full-text available via subscription   (SJR: 0.121, h-index: 0)
Angiologia e Cirurgia Vascular     Open Access   (Followers: 1, SJR: 0.111, h-index: 0)

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Journal Cover
Advances in Accounting
Journal Prestige (SJR): 0.277
Citation Impact (citeScore): 1
Number of Followers: 8  
 
  Hybrid Journal Hybrid journal (It can contain Open Access articles)
ISSN (Print) 0882-6110
Published by Elsevier Homepage  [3163 journals]
  • The audit market effects of disputing a GAAP-deficient PCAOB inspection
           report
    • Authors: Lawrence J. Abbott; William Buslepp; Matthew Notbohm
      Pages: 126 - 140
      Abstract: Publication date: Available online 23 March 2018
      Source:Advances in Accounting
      Author(s): Lawrence J. Abbott, William Buslepp, Matthew Notbohm
      As part of its charter, the Public Company Accounting Oversight Board (PCAOB) has the authority to inspect and review the workpapers of all accounting firms that provide auditing services to publicly traded companies. The PCAOB summarizes their findings in publicly available inspection reports available on its website. Prior research suggests that the accessibility, variation and source creditability of the inspection reports creates a publicly available audit quality signal that is used by various auditor choice stakeholders. This is particularly true for triennially inspected auditors that receive a GAAP-deficient report (Abbott, Gunny, & Zhang, 2013). In a GAAP-deficient inspection report, the PCAOB alleges that the auditor failed to identify departures from generally accepted accounting principles (GAAP) in the clients' financial statements. In this paper, we investigate whether and to what extent the auditor's response – which is also encapsulated in the inspection report – impacts the reaction to GAAP-deficient inspection reports. We create a sample of 113 GAAP-deficient inspection reports that correspond to 100 unique auditors. For these 100 auditors and their 805 audit clients, we find auditors that dispute the PCAOB findings are less likely to be dismissed by their clients when the client has an audit committee with accounting-related financial expertise. Collectively, our results indicate that auditor choice stakeholders weigh both the PCAOB- and auditor-assessments of auditor performance.

      PubDate: 2018-04-15T18:02:00Z
      DOI: 10.1016/j.adiac.2018.03.001
      Issue No: Vol. 41 (2018)
       
  • How informative is qualitative management earnings guidance'
    • Authors: Matthew Hart
      Abstract: Publication date: Available online 28 March 2018
      Source:Advances in Accounting
      Author(s): Matthew Hart
      In this paper I examine the information content of qualitative management earnings guidance relative to quantitative guidance. Hirst et al. (2008) note that managers may issue earnings forecasts in either qualitative or quantitative forms. Prior research on the consequences of forecast form has focused primarily on different forms of quantitative earnings guidance. This work either finds no effect of forecast form or that more precise guidance is more credible or informative. Using a sample of 14,468 quantitative EPS forecasts and 1265 qualitative EPS forecasts, I find that qualitative bad news forecasts are more informative to investors (i.e., have a stronger market reaction) and analysts (i.e., have larger earnings revisions) than quantitative bad news forecasts. By way of an explanation, I find that qualitative bad news forecasts are more accurate ex post than quantitative bad news forecasts. The results indicate that in the case of bad news EPS forecasts, the qualitative forecast form itself provides a signal to market participants, above and beyond the actual earnings expectation, that the forthcoming earnings surprise may be more negative than anticipated, and that investors and analysts react accordingly.

      PubDate: 2018-04-15T18:02:00Z
      DOI: 10.1016/j.adiac.2018.03.003
       
  • The effect of the interplay between corporate governance and external
           monitoring regimes on firms' tax avoidance
    • Authors: Carlos
      Abstract: Publication date: Available online 21 March 2018
      Source:Advances in Accounting
      Author(s): Carlos E. Jiménez-Angueira
      This study investigates how the interplay between internal corporate governance and the changes in the tax and corporate governance environment in the U.S. during the early 2000s affected firms' tax avoidance levels. Analyses use a panel of U.S. firms for the period 1997–2005 and permanent book-tax difference and cash effective tax rates as proxies for tax avoidance. Results suggest that, relative to other firms, firms with weak-governance during the low-regulation period (years 1997–2000) exhibited lower tax-avoidance levels during the high-regulation period (years 2003–2005) in response to the tighter external monitoring regime. The study adds to the corporate tax avoidance literature by providing evidence regarding the importance of considering external monitoring regimes in the study of the relationship between corporate governance and tax avoidance.

      PubDate: 2018-04-15T18:02:00Z
       
  • The effect of tax position and personal norms: An analysis of taxpayer
           compliance decisions using paper and software
    • Authors: Nicholas C. Hunt; Govind S. Iyer
      Abstract: Publication date: Available online 15 March 2018
      Source:Advances in Accounting
      Author(s): Nicholas C. Hunt, Govind S. Iyer
      Tax Software has become the predominant format used to prepare and file taxes in the U.S. Compared to filing paper returns, tax software significantly changes the reporting environment. For example, tax software uses tax position indicators that update a taxpayer's tax position (i.e. whether they will receive a refund or owe additional tax) in real time as they enter their tax information. This study uses an experiment to investigate how tax compliance decisions made when using tax software with a tax position indicator differ from those made when using paper forms. In addition, we investigate the extent to which taxpayer attitudes (personal norms) impact taxpayer compliance decisions in these two environments (paper v. software). We find that taxpayers using software with a tax position indicator report more (less) cash revenue depending on their “tax due” (“refund”) position, which has both beneficial and negative effects on tax compliance. In addition, we find that taxpayers are strongly influenced by their personal norms in their reporting decisions.

      PubDate: 2018-04-15T18:02:00Z
      DOI: 10.1016/j.adiac.2018.02.003
       
  • Bankruptcy prediction models' generalizability: Evidence from emerging
           market economies
    • Authors: Ibrahim Onur Oz; Can Simga-Mugan
      Abstract: Publication date: Available online 10 March 2018
      Source:Advances in Accounting
      Author(s): Ibrahim Onur Oz, Can Simga-Mugan


      PubDate: 2018-04-15T18:02:00Z
      DOI: 10.1016/j.adiac.2018.02.002
       
  • Fair value disclosure of pension plan assets and audit fees
    • Authors: Philip K. Hong; Seokyoun Hwang
      Abstract: Publication date: Available online 7 March 2018
      Source:Advances in Accounting
      Author(s): Philip K. Hong, Seokyoun Hwang
      Effective December 2009, FAS 132(R)-1 expands the prior disclosure requirements on pension plan assets by requiring firms to disclose the fair value inputs and measurements of pension assets. This study examines whether the different level of pension asset fair value inputs required under FAS 132(R)-1 affects audit fees, and investigates whether more expanded fair value disclosure requirements alone can have any impact on audit fees that proxy for auditors’ efforts. During our sample period from 2009 to 2010, we find supporting evidence that audit fees are an increasing function of Level 3 fair value assets that are more subjective. In addition, in a difference-in-difference test, we find evidence supporting our hypothesis that audit firms increase their audit fees after the adoption of FAS 132(R)-1, especially for the client firms that have more Level 3 pension assets. Considering that auditors have had access to the detailed fair value measurement information even before 2009, our results imply that a more detailed disclosure requirement on pension plan assets alone can affect auditors’ audit efforts and audit fees accordingly.

      PubDate: 2018-04-15T18:02:00Z
      DOI: 10.1016/j.adiac.2018.01.002
       
  • Author Information Packet
    • Abstract: Publication date: March 2018
      Source:Advances in Accounting, Volume 40


      PubDate: 2018-04-15T18:02:00Z
       
  • Effects of IFRS-13 on the relevance of fair value adjusted by credit risk:
           Evidence from Europe
    • Authors: Mariano
      Abstract: Publication date: Available online 3 February 2018
      Source:Advances in Accounting
      Author(s): Mariano González-Sánchez
      Accounting harmonization in Europe by International Financial Reporting Standard adoption is a recurrent object of study in the accounting literature. In this paper the consequences of the adoption of Standard-13 are analyzed. In particular, this research analyzes the effects on the implied volatility option (risk) for non-financial companies of three variables: financial leverage, own probability default (Debt Value Adjusted) and financial institutions credit risk (Credit Value Adjusted), before and after the adoption of the accounting standard on fair value. The empirical study focuses on member companies of the European Monetary Union zone to avoid other risk factors different to market risk (such as exchange rate or different risk free rate) and at the same time, easily identify the market portfolio (EUROSTOXX-50). To overcome the problems of endogeneity in the panel data, we use the technique System Generalized Method of Moments with instrumental variables to estimate the parameters. The results show that the leverage effect on excess risk does not change after adopting the Standard, however, its own and the financial institutions default probabilities become statistically significant. Furthermore, this novel methodology allows estimate industry asset betas and, in all cases the asset betas were lower than equity betas and, found an average debt beta of 0.4 for the sample period.

      PubDate: 2018-02-05T14:10:23Z
       
  • Auditor-client geographic proximity and audit report timeliness
    • Authors: Bei Dong; Dahlia Robinson; Le (Emily) Xu
      Abstract: Publication date: Available online 10 January 2018
      Source:Advances in Accounting
      Author(s): Bei Dong, Dahlia Robinson, Le (Emily) Xu
      While investors and regulators value the timely release of audited financial information, recent changes in the regulatory environment have increased the difficulty of providing timely audited financial information. In this paper we examine the association between auditor-client geographic proximity and external audit report delay, since identifying the factors that influence audit delay remains an important issue. We find strong evidence that audit reports are more timely for geographically proximate auditors and clients. Further, we show that the improvement in audit report timeliness is more pronounced for non-accelerated filers relative to accelerated filers. These results are robust to controls for potential self-selection bias.

      PubDate: 2018-02-05T14:10:23Z
      DOI: 10.1016/j.adiac.2017.12.001
       
  • CEO network centrality and bond ratings
    • Authors: Christopher J. Skousen; Xuehu (Jason) Song; Li Sun
      Abstract: Publication date: Available online 23 December 2017
      Source:Advances in Accounting
      Author(s): Christopher J. Skousen, Xuehu (Jason) Song, Li Sun
      This study examines the impact of Chief Executive Officer (CEO) network centrality on bond ratings at the firm level. Using multiple dimensions of social connectedness, we find a significant positive relation between CEO network centrality and bond ratings, suggesting that firms with better connected CEOs are more likely to receive high bond ratings. Our results still hold after a battery of additional tests. We also find that firms with better connected CEOs experience lower cost of debt. Overall, our study supports the notion in social science research that well-connected individuals can bring benefits to their firms.

      PubDate: 2017-12-26T18:31:26Z
      DOI: 10.1016/j.adiac.2017.12.003
       
  • Fair value accounting and corporate cash holdings
    • Authors: Patty Bick; Svetlana Orlova; Li Sun
      Abstract: Publication date: Available online 23 December 2017
      Source:Advances in Accounting
      Author(s): Patty Bick, Svetlana Orlova, Li Sun
      A trade-off often exists between relevance and reliability of accounting numbers. Prior research suggests that fair value accounting increases the relevance and decreases the reliability. The reduced reliability may lead to more agency conflicts. We predict a positive relation between the use of fair value inputs and the level of corporate cash holdings because prior research links more agency conflicts to a higher level of cash. We find that increased use of fair value inputs is associated with a higher level of cash holdings, and the results are mainly driven by Level 1 and Level 2 fair value inputs. In addition, we find that our results are stronger for firms with more-able managers.

      PubDate: 2017-12-26T18:31:26Z
      DOI: 10.1016/j.adiac.2017.12.002
       
  • Corporate social responsibility and CEO compensation structure
    • Authors: Khondkar Karim; Eunju Lee; Sanghyun Suh
      Abstract: Publication date: Available online 9 December 2017
      Source:Advances in Accounting
      Author(s): Khondkar Karim, Eunju Lee, Sanghyun Suh
      We examine how firms' corporate social responsibility (CSR) performance affects CEO compensation structure. Traditional agency theory suggests that CEOs engage in CSR for their own interests at the expense of shareholders. A competing argument is that CEOs consider firms' social performance as a business strategy to increase firm value and align their interests with those of shareholders. Our results support the latter prediction. We find that a firm's social performance is negatively associated with the proportion of cash-based compensation, while it is positively associated with the proportion of equity-based compensation. These results are robust to the degree of corporate governance, and they are more pronounced for firms with high levels of inside director ownership and long director tenure. Overall, our findings highlight the positive impact of CSR performance on CEO compensation packages, implying that CEOs' fiduciary behavior of engaging in CSR leads to mitigating agency problems and maximizing firm value.

      PubDate: 2017-12-11T15:01:25Z
      DOI: 10.1016/j.adiac.2017.11.002
       
  • Financial performance and distress profiles. From classification according
           to financial ratios to compositional classification
    • Authors: Salvador Linares-Mustarós; Germà Coenders; Marina Vives-Mestres
      Abstract: Publication date: Available online 8 November 2017
      Source:Advances in Accounting
      Author(s): Salvador Linares-Mustarós, Germà Coenders, Marina Vives-Mestres
      Financial ratios are often used in cluster analysis to classify firms according to the similarity of their financial structures. Besides the dependence of distances on ratio choice, ratios themselves have a number of serious problems when subject to a cluster analysis such as skewed distributions, outliers, and redundancy. Some solutions to overcome those drawbacks have been proposed in the literature, but have proven problematic. In this work we put forward an alternative financial statement analysis method for classifying firms which aims at solving the above mentioned shortcomings and draws from compositional data analysis. The method is based on the use of existent clustering methods with standard software on transformed data by means of the so-called isometric logarithms of ratios. The method saves analysis steps (outlier treatment and data reduction) while defining distances among firms in a meaningful way which does not depend on the particular ratios selected. We show examples of application to two different industries and compare the results with those obtained from standard ratios.

      PubDate: 2017-11-10T11:31:26Z
      DOI: 10.1016/j.adiac.2017.10.003
       
  • Accounting conservatism: A life cycle perspective
    • Authors: James C. Hansen; Keejae P. Hong; Sang-Hyun Park
      Abstract: Publication date: Available online 4 November 2017
      Source:Advances in Accounting
      Author(s): James C. Hansen, Keejae P. Hong, Sang-Hyun Park
      This paper investigates whether a firm's life cycle stage affects its reporting conservatism in the cross-section. We use two measures of reporting conservatism used in Givoly and Hayn (2000): the level of non-operating accruals and the market-to-book ratio (unconditional conservatism); and the conservatism measure suggested by Basu (1997) (conditional conservatism). Firms are classified annually into life cycle stages using procedures proposed by Dickinson (2011). We find that unconditional reporting conservatism decreases over life cycle stages, but do not find evidence that conditional reporting conservatism is associated with life cycle stages. Our findings complement Givoly and Hayn (2000) and have implications for financial statement analysis and future research on accounting conservatism.

      PubDate: 2017-11-10T11:31:26Z
      DOI: 10.1016/j.adiac.2017.10.001
       
 
 
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