for Journals by Title or ISSN
for Articles by Keywords
help

Publisher: Elsevier   (Total: 3162 journals)

 A  B  C  D  E  F  G  H  I  J  K  L  M  N  O  P  Q  R  S  T  U  V  W  X  Y  Z  

        1 2 3 4 5 6 7 8 | Last   [Sort by number of followers]   [Restore default list]

Showing 1 - 200 of 3162 Journals sorted alphabetically
A Practical Logic of Cognitive Systems     Full-text available via subscription   (Followers: 9)
AASRI Procedia     Open Access   (Followers: 15)
Academic Pediatrics     Hybrid Journal   (Followers: 33, SJR: 1.655, CiteScore: 2)
Academic Radiology     Hybrid Journal   (Followers: 23, SJR: 1.015, CiteScore: 2)
Accident Analysis & Prevention     Partially Free   (Followers: 95, SJR: 1.462, CiteScore: 3)
Accounting Forum     Hybrid Journal   (Followers: 25, SJR: 0.932, CiteScore: 2)
Accounting, Organizations and Society     Hybrid Journal   (Followers: 36, SJR: 1.771, CiteScore: 3)
Achievements in the Life Sciences     Open Access   (Followers: 5)
Acta Anaesthesiologica Taiwanica     Open Access   (Followers: 7)
Acta Astronautica     Hybrid Journal   (Followers: 411, SJR: 0.758, CiteScore: 2)
Acta Automatica Sinica     Full-text available via subscription   (Followers: 2)
Acta Biomaterialia     Hybrid Journal   (Followers: 27, SJR: 1.967, CiteScore: 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: 10, SJR: 0.18, CiteScore: 1)
Acta Haematologica Polonica     Free   (Followers: 1, SJR: 0.128, CiteScore: 0)
Acta Histochemica     Hybrid Journal   (Followers: 3, SJR: 0.661, CiteScore: 2)
Acta Materialia     Hybrid Journal   (Followers: 251, SJR: 3.263, CiteScore: 6)
Acta Mathematica Scientia     Full-text available via subscription   (Followers: 5, SJR: 0.504, CiteScore: 1)
Acta Mechanica Solida Sinica     Full-text available via subscription   (Followers: 9, SJR: 0.542, CiteScore: 1)
Acta Oecologica     Hybrid Journal   (Followers: 12, SJR: 0.834, CiteScore: 2)
Acta Otorrinolaringologica (English Edition)     Full-text available via subscription  
Acta Otorrinolaringológica Española     Full-text available via subscription   (Followers: 2, SJR: 0.307, CiteScore: 0)
Acta Pharmaceutica Sinica B     Open Access   (Followers: 1, SJR: 1.793, CiteScore: 6)
Acta Poética     Open Access   (Followers: 4, SJR: 0.101, CiteScore: 0)
Acta Psychologica     Hybrid Journal   (Followers: 27, SJR: 1.331, CiteScore: 2)
Acta Sociológica     Open Access   (Followers: 1)
Acta Tropica     Hybrid Journal   (Followers: 6, SJR: 1.052, CiteScore: 2)
Acta Urológica Portuguesa     Open Access  
Actas Dermo-Sifiliograficas     Full-text available via subscription   (Followers: 3, SJR: 0.374, CiteScore: 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, CiteScore: 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, CiteScore: 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: 14, SJR: 2.671, CiteScore: 5)
Ad Hoc Networks     Hybrid Journal   (Followers: 11, SJR: 0.53, CiteScore: 4)
Addictive Behaviors     Hybrid Journal   (Followers: 16, SJR: 1.29, CiteScore: 3)
Addictive Behaviors Reports     Open Access   (Followers: 8, SJR: 0.755, CiteScore: 2)
Additive Manufacturing     Hybrid Journal   (Followers: 9, SJR: 2.611, CiteScore: 8)
Additives for Polymers     Full-text available via subscription   (Followers: 22)
Advanced Drug Delivery Reviews     Hybrid Journal   (Followers: 150, SJR: 4.09, CiteScore: 13)
Advanced Engineering Informatics     Hybrid Journal   (Followers: 11, SJR: 1.167, CiteScore: 4)
Advanced Powder Technology     Hybrid Journal   (Followers: 17, SJR: 0.694, CiteScore: 3)
Advances in Accounting     Hybrid Journal   (Followers: 8, SJR: 0.277, CiteScore: 1)
Advances in Agronomy     Full-text available via subscription   (Followers: 12, SJR: 2.384, CiteScore: 5)
Advances in Anesthesia     Full-text available via subscription   (Followers: 28, SJR: 0.126, CiteScore: 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, CiteScore: 1)
Advances in Applied Mechanics     Full-text available via subscription   (Followers: 11, SJR: 1.551, CiteScore: 4)
Advances in Applied Microbiology     Full-text available via subscription   (Followers: 23, SJR: 2.089, CiteScore: 5)
Advances In Atomic, Molecular, and Optical Physics     Full-text available via subscription   (Followers: 14, SJR: 0.572, CiteScore: 2)
Advances in Biological Regulation     Hybrid Journal   (Followers: 4, SJR: 2.61, CiteScore: 7)
Advances in Botanical Research     Full-text available via subscription   (Followers: 2, SJR: 0.686, CiteScore: 2)
Advances in Cancer Research     Full-text available via subscription   (Followers: 32, SJR: 3.043, CiteScore: 6)
Advances in Carbohydrate Chemistry and Biochemistry     Full-text available via subscription   (Followers: 8, SJR: 1.453, CiteScore: 2)
Advances in Catalysis     Full-text available via subscription   (Followers: 5, SJR: 1.992, CiteScore: 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, CiteScore: 1)
Advances in Child Development and Behavior     Full-text available via subscription   (Followers: 10, SJR: 0.713, CiteScore: 1)
Advances in Chronic Kidney Disease     Full-text available via subscription   (Followers: 10, SJR: 1.316, CiteScore: 2)
Advances in Clinical Chemistry     Full-text available via subscription   (Followers: 29, SJR: 1.562, CiteScore: 3)
Advances in Colloid and Interface Science     Full-text available via subscription   (Followers: 19, SJR: 1.977, CiteScore: 8)
Advances in Computers     Full-text available via subscription   (Followers: 14, SJR: 0.205, CiteScore: 1)
Advances in Dermatology     Full-text available via subscription   (Followers: 15)
Advances in Developmental Biology     Full-text available via subscription   (Followers: 12)
Advances in Digestive Medicine     Open Access   (Followers: 9)
Advances in DNA Sequence-Specific Agents     Full-text available via subscription   (Followers: 5)
Advances in Drug Research     Full-text available via subscription   (Followers: 25)
Advances in Ecological Research     Full-text available via subscription   (Followers: 44, SJR: 2.524, CiteScore: 4)
Advances in Engineering Software     Hybrid Journal   (Followers: 28, SJR: 1.159, CiteScore: 4)
Advances in Experimental Biology     Full-text available via subscription   (Followers: 7)
Advances in Experimental Social Psychology     Full-text available via subscription   (Followers: 44, SJR: 5.39, CiteScore: 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: 58, SJR: 0.591, CiteScore: 2)
Advances in Fuel Cells     Full-text available via subscription   (Followers: 16)
Advances in Genetics     Full-text available via subscription   (Followers: 16, SJR: 1.354, CiteScore: 4)
Advances in Genome Biology     Full-text available via subscription   (Followers: 8, SJR: 12.74, CiteScore: 13)
Advances in Geophysics     Full-text available via subscription   (Followers: 6, SJR: 1.193, CiteScore: 3)
Advances in Heat Transfer     Full-text available via subscription   (Followers: 21, SJR: 0.368, CiteScore: 1)
Advances in Heterocyclic Chemistry     Full-text available via subscription   (Followers: 12, SJR: 0.749, CiteScore: 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, CiteScore: 0)
Advances in Immunology     Full-text available via subscription   (Followers: 36, SJR: 4.433, CiteScore: 6)
Advances in Inorganic Chemistry     Full-text available via subscription   (Followers: 8, SJR: 1.163, CiteScore: 2)
Advances in Insect Physiology     Full-text available via subscription   (Followers: 2, SJR: 1.938, CiteScore: 3)
Advances in Integrative Medicine     Hybrid Journal   (Followers: 6, SJR: 0.176, CiteScore: 0)
Advances in Intl. Accounting     Full-text available via subscription   (Followers: 3)
Advances in Life Course Research     Hybrid Journal   (Followers: 8, SJR: 0.682, CiteScore: 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: 17, SJR: 0.88, CiteScore: 2)
Advances in Mathematics     Full-text available via subscription   (Followers: 11, SJR: 3.027, CiteScore: 2)
Advances in Medical Sciences     Hybrid Journal   (Followers: 6, SJR: 0.694, CiteScore: 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, CiteScore: 3)
Advances in Molecular and Cell Biology     Full-text available via subscription   (Followers: 22)
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, CiteScore: 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: 17, SJR: 1.875, CiteScore: 4)
Advances in Parallel Computing     Full-text available via subscription   (Followers: 7, SJR: 0.174, CiteScore: 0)
Advances in Parasitology     Full-text available via subscription   (Followers: 5, SJR: 1.579, CiteScore: 4)
Advances in Pediatrics     Full-text available via subscription   (Followers: 24, SJR: 0.461, CiteScore: 1)
Advances in Pharmaceutical Sciences     Full-text available via subscription   (Followers: 11)
Advances in Pharmacology     Full-text available via subscription   (Followers: 16, SJR: 1.536, CiteScore: 3)
Advances in Physical Organic Chemistry     Full-text available via subscription   (Followers: 8, SJR: 0.574, CiteScore: 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, CiteScore: 1)
Advances in Plant Biochemistry and Molecular Biology     Full-text available via subscription   (Followers: 9)
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: 20, SJR: 0.791, CiteScore: 2)
Advances in Psychology     Full-text available via subscription   (Followers: 63)
Advances in Quantum Chemistry     Full-text available via subscription   (Followers: 6, SJR: 0.371, CiteScore: 1)
Advances in Radiation Oncology     Open Access   (Followers: 1, SJR: 0.263, CiteScore: 1)
Advances in Small Animal Medicine and Surgery     Hybrid Journal   (Followers: 3, SJR: 0.101, CiteScore: 0)
Advances in Space Biology and Medicine     Full-text available via subscription   (Followers: 6)
Advances in Space Research     Full-text available via subscription   (Followers: 396, SJR: 0.569, CiteScore: 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, CiteScore: 2)
Advances in the Study of Behavior     Full-text available via subscription   (Followers: 33, SJR: 2.208, CiteScore: 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, CiteScore: 5)
Advances in Water Resources     Hybrid Journal   (Followers: 47, SJR: 1.551, CiteScore: 3)
Aeolian Research     Hybrid Journal   (Followers: 6, SJR: 1.117, CiteScore: 3)
Aerospace Science and Technology     Hybrid Journal   (Followers: 341, SJR: 0.796, CiteScore: 3)
AEU - Intl. J. of Electronics and Communications     Hybrid Journal   (Followers: 8, SJR: 0.42, CiteScore: 2)
African J. of Emergency Medicine     Open Access   (Followers: 6, SJR: 0.296, CiteScore: 0)
Ageing Research Reviews     Hybrid Journal   (Followers: 11, SJR: 3.671, CiteScore: 9)
Aggression and Violent Behavior     Hybrid Journal   (Followers: 450, SJR: 1.238, CiteScore: 3)
Agri Gene     Hybrid Journal   (Followers: 1, SJR: 0.13, CiteScore: 0)
Agricultural and Forest Meteorology     Hybrid Journal   (Followers: 17, SJR: 1.818, CiteScore: 5)
Agricultural Systems     Hybrid Journal   (Followers: 31, SJR: 1.156, CiteScore: 4)
Agricultural Water Management     Hybrid Journal   (Followers: 42, SJR: 1.272, CiteScore: 3)
Agriculture and Agricultural Science Procedia     Open Access   (Followers: 3)
Agriculture and Natural Resources     Open Access   (Followers: 3)
Agriculture, Ecosystems & Environment     Hybrid Journal   (Followers: 57, SJR: 1.747, CiteScore: 4)
Ain Shams Engineering J.     Open Access   (Followers: 5, SJR: 0.589, CiteScore: 3)
Air Medical J.     Hybrid Journal   (Followers: 6, SJR: 0.26, CiteScore: 0)
AKCE Intl. J. of Graphs and Combinatorics     Open Access   (SJR: 0.19, CiteScore: 0)
Alcohol     Hybrid Journal   (Followers: 11, SJR: 1.153, CiteScore: 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, CiteScore: 3)
Alexandria J. of Medicine     Open Access   (Followers: 1, SJR: 0.191, CiteScore: 1)
Algal Research     Partially Free   (Followers: 11, SJR: 1.142, CiteScore: 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, CiteScore: 1)
Allergology Intl.     Open Access   (Followers: 5, SJR: 1.148, CiteScore: 2)
Alpha Omegan     Full-text available via subscription   (SJR: 3.521, CiteScore: 6)
ALTER - European J. of Disability Research / Revue Européenne de Recherche sur le Handicap     Full-text available via subscription   (Followers: 9, SJR: 0.201, CiteScore: 1)
Alzheimer's & Dementia     Hybrid Journal   (Followers: 52, SJR: 4.66, CiteScore: 10)
Alzheimer's & Dementia: Diagnosis, Assessment & Disease Monitoring     Open Access   (Followers: 4, SJR: 1.796, CiteScore: 4)
Alzheimer's & Dementia: Translational Research & Clinical Interventions     Open Access   (Followers: 4, SJR: 1.108, CiteScore: 3)
Ambulatory Pediatrics     Hybrid Journal   (Followers: 6)
American Heart J.     Hybrid Journal   (Followers: 50, SJR: 3.267, CiteScore: 4)
American J. of Cardiology     Hybrid Journal   (Followers: 54, SJR: 1.93, CiteScore: 3)
American J. of Emergency Medicine     Hybrid Journal   (Followers: 45, SJR: 0.604, CiteScore: 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, CiteScore: 3)
American J. of Human Genetics     Hybrid Journal   (Followers: 34, SJR: 7.45, CiteScore: 8)
American J. of Infection Control     Hybrid Journal   (Followers: 28, SJR: 1.062, CiteScore: 2)
American J. of Kidney Diseases     Hybrid Journal   (Followers: 35, SJR: 2.973, CiteScore: 4)
American J. of Medicine     Hybrid Journal   (Followers: 46)
American J. of Medicine Supplements     Full-text available via subscription   (Followers: 3, SJR: 1.967, CiteScore: 2)
American J. of Obstetrics and Gynecology     Hybrid Journal   (Followers: 210, SJR: 2.7, CiteScore: 4)
American J. of Ophthalmology     Hybrid Journal   (Followers: 64, SJR: 3.184, CiteScore: 4)
American J. of Ophthalmology Case Reports     Open Access   (Followers: 5, SJR: 0.265, CiteScore: 0)
American J. of Orthodontics and Dentofacial Orthopedics     Full-text available via subscription   (Followers: 6, SJR: 1.289, CiteScore: 1)
American J. of Otolaryngology     Hybrid Journal   (Followers: 25, SJR: 0.59, CiteScore: 1)
American J. of Pathology     Hybrid Journal   (Followers: 28, SJR: 2.139, CiteScore: 4)
American J. of Preventive Medicine     Hybrid Journal   (Followers: 28, SJR: 2.164, CiteScore: 4)
American J. of Surgery     Hybrid Journal   (Followers: 38, SJR: 1.141, CiteScore: 2)
American J. of the Medical Sciences     Hybrid Journal   (Followers: 12, SJR: 0.767, CiteScore: 1)
Ampersand : An Intl. J. of General and Applied Linguistics     Open Access   (Followers: 7)
Anaerobe     Hybrid Journal   (Followers: 4, SJR: 1.144, CiteScore: 3)
Anaesthesia & Intensive Care Medicine     Full-text available via subscription   (Followers: 62, SJR: 0.138, CiteScore: 0)
Anaesthesia Critical Care & Pain Medicine     Full-text available via subscription   (Followers: 17, SJR: 0.411, CiteScore: 1)
Anales de Cirugia Vascular     Full-text available via subscription  
Anales de Pediatría     Full-text available via subscription   (Followers: 3, SJR: 0.277, CiteScore: 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, CiteScore: 10)
Analytica Chimica Acta     Hybrid Journal   (Followers: 42, SJR: 1.512, CiteScore: 5)
Analytical Biochemistry     Hybrid Journal   (Followers: 176, SJR: 0.633, CiteScore: 2)
Analytical Chemistry Research     Open Access   (Followers: 11, SJR: 0.411, CiteScore: 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, CiteScore: 2)
Angiología     Full-text available via subscription   (SJR: 0.121, CiteScore: 0)
Angiologia e Cirurgia Vascular     Open Access   (Followers: 1, SJR: 0.111, CiteScore: 0)
Animal Behaviour     Hybrid Journal   (Followers: 194, SJR: 1.58, CiteScore: 3)

        1 2 3 4 5 6 7 8 | Last   [Sort by number of followers]   [Restore default list]

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  [3162 journals]
  • The relationship of advocacy and mentorship with female accountants'
           career success
    • Abstract: Publication date: Available online 6 July 2018Source: Advances in AccountingAuthor(s): Louise Single, Stephen Donald, Elizabeth Almer Despite being the majority of new graduates for three decades, female accountants have not proportionately risen to the top of corporations or public accounting firms. Mentoring has been championed as an important variable in women's advancement, yet to date no research has examined how mentoring may be associated with improved career success measures such as organizational level and salary attained by female accountants. This study utilizes survey responses from almost 900 female accountants to assess the relationship between having a mentor and objective career outcomes, as well as beliefs about future promotions. We consider whether career success outcomes and beliefs about future promotions differ based upon mentor origin, mentor gender and mentor functions provided. Results indicate that having a mentor is associated with greater career advancement outcomes. Relationships that are characterized by stronger career development functions are associated with a higher perceived likelihood of promotion, and having a male mentor is associated with higher compensation and higher organizational level. Informal mentoring relationships are also associated with higher compensation and organizational level, supporting findings of previous research that suggests benefits of formal mentoring relationships are somewhat limited.
       
  • The effect of tax audit outcomes on the reporting and valuation of
           unrecognized tax benefits
    • Abstract: Publication date: Available online 27 June 2018Source: Advances in AccountingAuthor(s): James D. Brushwood, Derek M. Johnston, Stephen J. Lusch We examine whether firms respond to settlements of their uncertain tax benefits (UTBs) by adjusting the related UTB reserve. A reported UTB settlement indicates that the tax authority challenged at least one of the firm's uncertain tax positions, thereby providing information to managers regarding the sustainability of similar tax strategies and outstanding UTBs. Consistent with expectations, our results suggest that UTB settlements are negatively related to the accrual for new uncertain tax positions. Further, we demonstrate that managers make less downward adjustments to the UTB reserve related to existing uncertain tax positions following settlements with tax authorities. Finally, additional analysis suggests that the valuation of UTBs is lower in the year subsequent to a UTB settlement. Collectively, our results suggest that the information gathered from tax audit outcomes influences firms to be more conservative in their tax reporting, and possibly their future tax planning as well.
       
  • Keeping pace: The conditional probability of accounting academics to
           continue publishing in elite accounting journals
    • Abstract: Publication date: June 2018Source: Advances in Accounting, Volume 41Author(s): Gary K. Taylor, Kelsey R. Brasel, Mark C. Dawkins, Michael T. Dugan The current benchmarking literature examining faculty productivity provides limited evidence about the expected future research output of experienced faculty members who have published at least one article in an elite accounting journal. We examine the conditional probability of accounting academics who have published in an elite accounting journal (i.e., Top 6 ranked publication) to continue publishing in elite accounting journals, using accounting faculty earning their doctorate between 1990 and 2005 and publishing at least one elite accounting journal article through 2011. We begin by estimating the conditional probability of future publications in elite accounting journals, given the faculty member has published at least one elite accounting journal article within the first four (seven) years post-graduation. Faculty publishing one article in an elite accounting journal within the first four (seven) years post-graduation have a conditional probability of approximately 61% (53%) of publishing at least one additional elite accounting journal article through 2011. We also find that faculty with at least one elite journal article publication in the fourth through sixth years following graduation have a higher conditional probability (66%) of publishing an additional elite journal article than faculty publishing an article in an elite journal by the end of their third post-graduation year (conditional probability of 59%). Given that institutions often have a choice about whether to hire new or experienced faculty, the results of this study provide institutions with additional information beyond that available in the current faculty benchmarking resources regarding the expected future lifetime productivity of experienced faculty.
       
  • Fair value disclosure of pension plan assets and audit fees
    • Abstract: Publication date: June 2018Source: Advances in Accounting, Volume 41Author(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.
       
  • How investors value cash and cash flows when managers commit to providing
           earnings forecasts
    • Abstract: Publication date: June 2018Source: Advances in Accounting, Volume 41Author(s): Michael J Imhof, Scott E. Seavey Theory considers voluntary disclosure to be an important mechanism for reducing information asymmetry in the corporate setting (Bertomeu, Beyer, & Dye, 2011). Prior research on corporate cash policy suggests that investors value cash holdings more when information asymmetry is low (e.g., Drobetz, Gruninger, & Hirschvogl, 2010). Given both streams of literature, we examine whether investors value cash and cash flows higher for firms that commit to providing management earnings forecasts, an important form of voluntary disclosure. In univariate analyses, we show that committed forecasting is negatively associated with widely accepted measures of information asymmetry. In multivariate tests, we document that committed forecasting is associated with a higher market value of cash, surplus cash and operating cash flows. Our multivariate results are robust to adjustments for endogeneity in managers' forecast decision, and to the inclusion of controls for alternative uses of cash, firm information quality, information demand and governance.
       
  • How informative is qualitative management earnings guidance'
    • Abstract: Publication date: June 2018Source: Advances in Accounting, Volume 41Author(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.
       
  • The association between firm fundamentals and bank interest rates under
           different measures of risk
    • Abstract: Publication date: June 2018Source: Advances in Accounting, Volume 41Author(s): Ling Chu, Robert Mathieu, Chima Mbagwu This paper examines the association between elements of the financial statement and the interest rates banks charge on loans. We examine whether the volatility of earnings and the probability of bankruptcy have an impact on banks' use of accounting information in setting the interest rates. The results suggest that while these accounting variables are associated with bank interest rates, the impact of the accounting variables is stronger when the volatility is lower. We also provide evidence that the association between bank interest rates and the net book value of assets and operating income is stronger when the probability of bankruptcy is low. This relationship is opposite for the presence of a loss. When the probability of bankruptcy is high, banks appear to focus less on the income statement and more on the balance sheet. This is likely due to the fact that the balance sheet provides an estimate of the liquidation value of the firm.
       
  • Bankruptcy prediction models' generalizability: Evidence from emerging
           market economies
    • Abstract: Publication date: June 2018Source: Advances in Accounting, Volume 41Author(s): Ibrahim Onur Oz, Can Simga-Mugan
       
  • The effect of the interplay between corporate governance and external
           monitoring regimes on firms' tax avoidance
    • Abstract: Publication date: June 2018Source: Advances in Accounting, Volume 41Author(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.
       
  • The effect of tax position and personal norms: An analysis of taxpayer
           compliance decisions using paper and software
    • Abstract: Publication date: June 2018Source: Advances in Accounting, Volume 41Author(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.
       
  • Author Information Packet
    • Abstract: Publication date: June 2018Source: Advances in Accounting, Volume 41Author(s):
       
  • The audit market effects of disputing a GAAP-deficient PCAOB inspection
           report
    • Abstract: Publication date: June 2018Source: Advances in Accounting, Volume 41Author(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.
       
  • Does benchmark-beating detect earnings management' Evidence from
           accounting irregularities
    • Abstract: Publication date: June 2018Source: Advances in Accounting, Volume 41Author(s): David G. Harris, Linna Shi, Hong Xie We examine whether meeting or slightly beating an earnings benchmark (benchmark-beating) is (1) associated with accounting irregularities, an extreme and certain case of earnings management, (2) useful for detecting accounting irregularities both incremental and relative to discretionary accruals and to F-scores (Dechow, Ge, Larson, & Sloan, 2011), and (3) more useful for detecting opportunistic accounting irregularities, a more harmful form of earnings manipulation identified in Badertscher, Collins, and Lys (2012), than accounting irregularities in general. We identify an accounting irregularity sample where earnings are restated due to intentional misreporting and construct a control sample where earnings are not restated. We find that benchmark-beating is significantly positively associated with the probability of accounting irregularities after controlling for other determinants of accounting irregularities. In addition, benchmark-beating is useful for detecting accounting irregularities incremental to discretionary accruals and F-scores; benchmark-beating ties with and sometimes outperforms discretionary accruals for detecting accounting irregularities in a one-on-one horse race but is dominated by F-scores. Finally, benchmark-beating is more useful for detecting opportunistic accounting irregularities than accounting irregularities in general. Overall, we contribute to the literature by validating benchmark-beating as a proxy for earnings management.
       
  • Advanced placement and CPA exam performance: Implications for recruitment
           of quality students into college accounting programs
    • Abstract: Publication date: Available online 24 May 2018Source: Advances in AccountingAuthor(s): Joseph C. Ugrin, Darla D. Honn Recruiting top talent into accounting careers is essential to the continued prosperity of the profession, and the AICPA Pathways Commission has speculated that an advanced placement accounting course could increase recruitment of quality students into accounting programs of study. Although the College Board does not currently offer an accounting course for advanced placement credit, research outside of accounting does suggest that advanced placement students, in general, may represent a high-quality pool for recruitment into college accounting programs. The current study explores this possibility by examining relationships between students' advanced placement engagement and success and their subsequent performance on the CPA exam. Data provided by the National Association of State Boards of Accountancy (NASBA) for 1005 CPA exam takers, along with additional survey information, shows that high school students who engaged in advanced placement courses and passed related exams experienced relatively greater success on the CPA exam compared to students who did not take or pass AP courses. Additional analyses using Bloom's Taxonomy, suggest that certain advanced placement courses, those that focus on higher-order thinking skills, have the highest correspondence with CPA exam success. The current research is the first in the accounting literature to provide empirical evidence showing advanced placement to be an important factor when recruiting high school students into college accounting programs.
       
  • Analyzing pedagogical approaches used in second auditing courses
    • Abstract: Publication date: Available online 18 May 2018Source: Advances in AccountingAuthor(s): Alan Reinstein, Natalie Tatiana Churyk, Stefanie L. Tate To help professors develop, design and improve second auditing classes, we surveyed members of the American Accounting Association's Auditing Section to identify programs that offer second auditing courses, the textbooks used for such courses, and the learning activities used. Total and second auditing course only respondents (n = 252 and n = 80, respectively) identified university, program, and auditing course demographics, while second auditing course respondents identified the classroom activities that extend the second auditing course beyond the basics found in textbooks. Results reveal the textbooks used for first and second auditing courses, learning objectives, website resources, manual and computerized cases, group projects, software programs, video presentations, supplementary materials, and an analysis of national syllabi. These results, drawn from a diverse group of institutions, can serve as a resource to help professors develop and improve the content for a second auditing course.
       
  • Financial performance and distress profiles. From classification according
           to financial ratios to compositional classification
    • Abstract: Publication date: March 2018Source: Advances in Accounting, Volume 40Author(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.
       
  • Corporate social responsibility and CEO compensation structure
    • Abstract: Publication date: March 2018Source: Advances in Accounting, Volume 40Author(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.
       
  • Auditor-client geographic proximity and audit report timeliness
    • Abstract: Publication date: March 2018Source: Advances in Accounting, Volume 40Author(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.
       
  • CEO network centrality and bond ratings
    • Abstract: Publication date: March 2018Source: Advances in Accounting, Volume 40Author(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.
       
  • Accounting conservatism: A life cycle perspective
    • Abstract: Publication date: March 2018Source: Advances in Accounting, Volume 40Author(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.
       
  • Effects of IFRS-13 on the relevance of fair value adjusted by credit risk:
           Evidence from Europe
    • Abstract: Publication date: March 2018Source: Advances in Accounting, Volume 40Author(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.
       
  • Author Information Packet
    • Abstract: Publication date: March 2018Source: Advances in Accounting, Volume 40Author(s):
       
  • Fair value accounting and corporate cash holdings
    • Abstract: Publication date: March 2018Source: Advances in Accounting, Volume 40Author(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.
       
 
 
JournalTOCs
School of Mathematical and Computer Sciences
Heriot-Watt University
Edinburgh, EH14 4AS, UK
Email: journaltocs@hw.ac.uk
Tel: +00 44 (0)131 4513762
Fax: +00 44 (0)131 4513327
 
Home (Search)
Subjects A-Z
Publishers A-Z
Customise
APIs
Your IP address: 54.224.56.126
 
About JournalTOCs
API
Help
News (blog, publications)
JournalTOCs on Twitter   JournalTOCs on Facebook

JournalTOCs © 2009-