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Publisher: Elsevier   (Total: 3034 journals)

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Showing 1 - 200 of 3034 Journals sorted alphabetically
AASRI Procedia     Open Access   (Followers: 15)
Academic Pediatrics     Hybrid Journal   (Followers: 19, SJR: 1.402, h-index: 51)
Academic Radiology     Hybrid Journal   (Followers: 16, SJR: 1.008, h-index: 75)
Accident Analysis & Prevention     Partially Free   (Followers: 81, SJR: 1.109, h-index: 94)
Accounting Forum     Hybrid Journal   (Followers: 23, SJR: 0.612, h-index: 27)
Accounting, Organizations and Society     Hybrid Journal   (Followers: 27, SJR: 2.515, h-index: 90)
Achievements in the Life Sciences     Open Access   (Followers: 4)
Acta Anaesthesiologica Taiwanica     Open Access   (Followers: 5, SJR: 0.338, h-index: 19)
Acta Astronautica     Hybrid Journal   (Followers: 322, SJR: 0.726, h-index: 43)
Acta Automatica Sinica     Full-text available via subscription   (Followers: 3)
Acta Biomaterialia     Hybrid Journal   (Followers: 25, SJR: 2.02, h-index: 104)
Acta Colombiana de Cuidado Intensivo     Full-text available via subscription  
Acta de Investigación Psicológica     Open Access   (Followers: 2)
Acta Ecologica Sinica     Open Access   (Followers: 8, SJR: 0.172, h-index: 29)
Acta Haematologica Polonica     Free   (SJR: 0.123, h-index: 8)
Acta Histochemica     Hybrid Journal   (Followers: 3, SJR: 0.604, h-index: 38)
Acta Materialia     Hybrid Journal   (Followers: 200, SJR: 3.683, h-index: 202)
Acta Mathematica Scientia     Full-text available via subscription   (Followers: 5, SJR: 0.615, h-index: 21)
Acta Mechanica Solida Sinica     Full-text available via subscription   (Followers: 9, SJR: 0.442, h-index: 21)
Acta Oecologica     Hybrid Journal   (Followers: 9, SJR: 0.915, h-index: 53)
Acta Otorrinolaringologica (English Edition)     Full-text available via subscription   (Followers: 1)
Acta Otorrinolaringológica Española     Full-text available via subscription   (Followers: 3, SJR: 0.311, h-index: 16)
Acta Pharmaceutica Sinica B     Open Access   (Followers: 2)
Acta Poética     Open Access   (Followers: 4)
Acta Psychologica     Hybrid Journal   (Followers: 22, SJR: 1.365, h-index: 73)
Acta Sociológica     Open Access  
Acta Tropica     Hybrid Journal   (Followers: 5, SJR: 1.059, h-index: 77)
Acta Urológica Portuguesa     Open Access  
Actas Dermo-Sifiliograficas     Full-text available via subscription   (Followers: 4)
Actas Dermo-Sifiliográficas (English Edition)     Full-text available via subscription   (Followers: 3)
Actas Urológicas Españolas     Full-text available via subscription   (Followers: 4, SJR: 0.383, h-index: 19)
Actas Urológicas Españolas (English Edition)     Full-text available via subscription   (Followers: 2)
Actualites Pharmaceutiques     Full-text available via subscription   (Followers: 5, SJR: 0.141, h-index: 3)
Actualites Pharmaceutiques Hospitalieres     Full-text available via subscription   (Followers: 4, SJR: 0.112, h-index: 2)
Acupuncture and Related Therapies     Hybrid Journal   (Followers: 3)
Ad Hoc Networks     Hybrid Journal   (Followers: 11, SJR: 0.967, h-index: 57)
Addictive Behaviors     Hybrid Journal   (Followers: 15, SJR: 1.514, h-index: 92)
Addictive Behaviors Reports     Open Access   (Followers: 5)
Additive Manufacturing     Hybrid Journal   (Followers: 7, SJR: 1.039, h-index: 5)
Additives for Polymers     Full-text available via subscription   (Followers: 20)
Advanced Drug Delivery Reviews     Hybrid Journal   (Followers: 122, SJR: 5.2, h-index: 222)
Advanced Engineering Informatics     Hybrid Journal   (Followers: 11, SJR: 1.265, h-index: 53)
Advanced Powder Technology     Hybrid Journal   (Followers: 16, SJR: 0.739, h-index: 33)
Advances in Accounting     Hybrid Journal   (Followers: 9, SJR: 0.299, h-index: 15)
Advances in Agronomy     Full-text available via subscription   (Followers: 15, SJR: 2.071, h-index: 82)
Advances in Anesthesia     Full-text available via subscription   (Followers: 24, SJR: 0.169, h-index: 4)
Advances in Antiviral Drug Design     Full-text available via subscription   (Followers: 3)
Advances in Applied Mathematics     Full-text available via subscription   (Followers: 6, SJR: 1.054, h-index: 35)
Advances in Applied Mechanics     Full-text available via subscription   (Followers: 10, SJR: 0.801, h-index: 26)
Advances in Applied Microbiology     Full-text available via subscription   (Followers: 21, SJR: 1.286, h-index: 49)
Advances In Atomic, Molecular, and Optical Physics     Full-text available via subscription   (Followers: 16, SJR: 3.31, h-index: 42)
Advances in Biological Regulation     Hybrid Journal   (Followers: 4, SJR: 2.277, h-index: 43)
Advances in Botanical Research     Full-text available via subscription   (Followers: 3, SJR: 0.619, h-index: 48)
Advances in Cancer Research     Full-text available via subscription   (Followers: 25, SJR: 2.215, h-index: 78)
Advances in Carbohydrate Chemistry and Biochemistry     Full-text available via subscription   (Followers: 9, SJR: 0.9, h-index: 30)
Advances in Catalysis     Full-text available via subscription   (Followers: 5, SJR: 2.139, h-index: 42)
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: 24, SJR: 0.183, h-index: 23)
Advances in Child Development and Behavior     Full-text available via subscription   (Followers: 10, SJR: 0.665, h-index: 29)
Advances in Chronic Kidney Disease     Full-text available via subscription   (Followers: 8, SJR: 1.268, h-index: 45)
Advances in Clinical Chemistry     Full-text available via subscription   (Followers: 28, SJR: 0.938, h-index: 33)
Advances in Colloid and Interface Science     Full-text available via subscription   (Followers: 18, SJR: 2.314, h-index: 130)
Advances in Computers     Full-text available via subscription   (Followers: 16, SJR: 0.223, h-index: 22)
Advances in Developmental Biology     Full-text available via subscription   (Followers: 11)
Advances in Digestive Medicine     Open Access   (Followers: 4)
Advances in DNA Sequence-Specific Agents     Full-text available via subscription   (Followers: 5)
Advances in Drug Research     Full-text available via subscription   (Followers: 22)
Advances in Ecological Research     Full-text available via subscription   (Followers: 39, SJR: 3.25, h-index: 43)
Advances in Engineering Software     Hybrid Journal   (Followers: 25, SJR: 0.486, h-index: 10)
Advances in Experimental Biology     Full-text available via subscription   (Followers: 7)
Advances in Experimental Social Psychology     Full-text available via subscription   (Followers: 40, SJR: 5.465, h-index: 64)
Advances in Exploration Geophysics     Full-text available via subscription   (Followers: 3)
Advances in Fluorine Science     Full-text available via subscription   (Followers: 8)
Advances in Food and Nutrition Research     Full-text available via subscription   (Followers: 43, SJR: 0.674, h-index: 38)
Advances in Fuel Cells     Full-text available via subscription   (Followers: 14)
Advances in Genetics     Full-text available via subscription   (Followers: 15, SJR: 2.558, h-index: 54)
Advances in Genome Biology     Full-text available via subscription   (Followers: 12)
Advances in Geophysics     Full-text available via subscription   (Followers: 6, SJR: 2.325, h-index: 20)
Advances in Heat Transfer     Full-text available via subscription   (Followers: 20, SJR: 0.906, h-index: 24)
Advances in Heterocyclic Chemistry     Full-text available via subscription   (Followers: 8, SJR: 0.497, h-index: 31)
Advances in Human Factors/Ergonomics     Full-text available via subscription   (Followers: 24)
Advances in Imaging and Electron Physics     Full-text available via subscription   (Followers: 2, SJR: 0.396, h-index: 27)
Advances in Immunology     Full-text available via subscription   (Followers: 34, SJR: 4.152, h-index: 85)
Advances in Inorganic Chemistry     Full-text available via subscription   (Followers: 9, SJR: 1.132, h-index: 42)
Advances in Insect Physiology     Full-text available via subscription   (Followers: 3, SJR: 1.274, h-index: 27)
Advances in Integrative Medicine     Hybrid Journal   (Followers: 4)
Advances in Intl. Accounting     Full-text available via subscription   (Followers: 4)
Advances in Life Course Research     Hybrid Journal   (Followers: 7, SJR: 0.764, h-index: 15)
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: 16, SJR: 1.645, h-index: 45)
Advances in Mathematics     Full-text available via subscription   (Followers: 10, SJR: 3.261, h-index: 65)
Advances in Medical Sciences     Hybrid Journal   (Followers: 5, SJR: 0.489, h-index: 25)
Advances in Medicinal Chemistry     Full-text available via subscription   (Followers: 5)
Advances in Microbial Physiology     Full-text available via subscription   (Followers: 4, SJR: 1.44, h-index: 51)
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: 10)
Advances in Molecular Toxicology     Full-text available via subscription   (Followers: 7, SJR: 0.324, h-index: 8)
Advances in Nanoporous Materials     Full-text available via subscription   (Followers: 4)
Advances in Oncobiology     Full-text available via subscription   (Followers: 3)
Advances in Organometallic Chemistry     Full-text available via subscription   (Followers: 15, SJR: 2.885, h-index: 45)
Advances in Parallel Computing     Full-text available via subscription   (Followers: 7, SJR: 0.148, h-index: 11)
Advances in Parasitology     Full-text available via subscription   (Followers: 7, SJR: 2.37, h-index: 73)
Advances in Pediatrics     Full-text available via subscription   (Followers: 21, SJR: 0.4, h-index: 28)
Advances in Pharmaceutical Sciences     Full-text available via subscription   (Followers: 13)
Advances in Pharmacology     Full-text available via subscription   (Followers: 15, SJR: 1.718, h-index: 58)
Advances in Physical Organic Chemistry     Full-text available via subscription   (Followers: 7, SJR: 0.384, h-index: 26)
Advances in Phytomedicine     Full-text available via subscription  
Advances in Planar Lipid Bilayers and Liposomes     Full-text available via subscription   (Followers: 3, SJR: 0.248, h-index: 11)
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: 4)
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: 1.5, h-index: 62)
Advances in Psychology     Full-text available via subscription   (Followers: 58)
Advances in Quantum Chemistry     Full-text available via subscription   (Followers: 5, SJR: 0.478, h-index: 32)
Advances in Radiation Oncology     Open Access  
Advances in Small Animal Medicine and Surgery     Hybrid Journal   (Followers: 2, SJR: 0.1, h-index: 2)
Advances in Space Research     Full-text available via subscription   (Followers: 337, SJR: 0.606, h-index: 65)
Advances in Structural Biology     Full-text available via subscription   (Followers: 8)
Advances in Surgery     Full-text available via subscription   (Followers: 6, SJR: 0.823, h-index: 27)
Advances in the Study of Behavior     Full-text available via subscription   (Followers: 29, SJR: 1.321, h-index: 56)
Advances in Veterinary Medicine     Full-text available via subscription   (Followers: 15)
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: 1.878, h-index: 68)
Advances in Water Resources     Hybrid Journal   (Followers: 43, SJR: 2.408, h-index: 94)
Aeolian Research     Hybrid Journal   (Followers: 5, SJR: 0.973, h-index: 22)
Aerospace Science and Technology     Hybrid Journal   (Followers: 309, SJR: 0.816, h-index: 49)
AEU - Intl. J. of Electronics and Communications     Hybrid Journal   (Followers: 8, SJR: 0.318, h-index: 36)
African J. of Emergency Medicine     Open Access   (Followers: 4, SJR: 0.344, h-index: 6)
Ageing Research Reviews     Hybrid Journal   (Followers: 7, SJR: 3.289, h-index: 78)
Aggression and Violent Behavior     Hybrid Journal   (Followers: 393, SJR: 1.385, h-index: 72)
Agri Gene     Hybrid Journal  
Agricultural and Forest Meteorology     Hybrid Journal   (Followers: 15, SJR: 2.18, h-index: 116)
Agricultural Systems     Hybrid Journal   (Followers: 30, SJR: 1.275, h-index: 74)
Agricultural Water Management     Hybrid Journal   (Followers: 38, SJR: 1.546, h-index: 79)
Agriculture and Agricultural Science Procedia     Open Access  
Agriculture and Natural Resources     Open Access   (Followers: 1)
Agriculture, Ecosystems & Environment     Hybrid Journal   (Followers: 50, SJR: 1.879, h-index: 120)
Ain Shams Engineering J.     Open Access   (Followers: 5, SJR: 0.434, h-index: 14)
Air Medical J.     Hybrid Journal   (Followers: 5, SJR: 0.234, h-index: 18)
AKCE Intl. J. of Graphs and Combinatorics     Open Access   (SJR: 0.285, h-index: 3)
Alcohol     Hybrid Journal   (Followers: 9, SJR: 0.922, h-index: 66)
Alcoholism and Drug Addiction     Open Access   (Followers: 5)
Alergologia Polska : Polish J. of Allergology     Full-text available via subscription   (Followers: 1)
Alexandria Engineering J.     Open Access   (Followers: 1, SJR: 0.436, h-index: 12)
Alexandria J. of Medicine     Open Access  
Algal Research     Partially Free   (Followers: 8, SJR: 2.05, h-index: 20)
Alkaloids: Chemical and Biological Perspectives     Full-text available via subscription   (Followers: 3)
Allergologia et Immunopathologia     Full-text available via subscription   (Followers: 1, SJR: 0.46, h-index: 29)
Allergology Intl.     Open Access   (Followers: 5, SJR: 0.776, h-index: 35)
ALTER - European J. of Disability Research / Revue Européenne de Recherche sur le Handicap     Full-text available via subscription   (Followers: 6, SJR: 0.158, h-index: 9)
Alzheimer's & Dementia     Hybrid Journal   (Followers: 46, SJR: 4.289, h-index: 64)
Alzheimer's & Dementia: Diagnosis, Assessment & Disease Monitoring     Open Access   (Followers: 5)
Alzheimer's & Dementia: Translational Research & Clinical Interventions     Open Access   (Followers: 3)
American Heart J.     Hybrid Journal   (Followers: 46, SJR: 3.157, h-index: 153)
American J. of Cardiology     Hybrid Journal   (Followers: 45, SJR: 2.063, h-index: 186)
American J. of Emergency Medicine     Hybrid Journal   (Followers: 34, SJR: 0.574, h-index: 65)
American J. of Geriatric Pharmacotherapy     Full-text available via subscription   (Followers: 6, SJR: 1.091, h-index: 45)
American J. of Geriatric Psychiatry     Hybrid Journal   (Followers: 15, SJR: 1.653, h-index: 93)
American J. of Human Genetics     Hybrid Journal   (Followers: 30, SJR: 8.769, h-index: 256)
American J. of Infection Control     Hybrid Journal   (Followers: 24, SJR: 1.259, h-index: 81)
American J. of Kidney Diseases     Hybrid Journal   (Followers: 32, SJR: 2.313, h-index: 172)
American J. of Medicine     Hybrid Journal   (Followers: 44, SJR: 2.023, h-index: 189)
American J. of Medicine Supplements     Full-text available via subscription   (Followers: 3)
American J. of Obstetrics and Gynecology     Hybrid Journal   (Followers: 180, SJR: 2.255, h-index: 171)
American J. of Ophthalmology     Hybrid Journal   (Followers: 54, SJR: 2.803, h-index: 148)
American J. of Ophthalmology Case Reports     Open Access   (Followers: 2)
American J. of Orthodontics and Dentofacial Orthopedics     Full-text available via subscription   (Followers: 6, SJR: 1.249, h-index: 88)
American J. of Otolaryngology     Hybrid Journal   (Followers: 23, SJR: 0.59, h-index: 45)
American J. of Pathology     Hybrid Journal   (Followers: 23, SJR: 2.653, h-index: 228)
American J. of Preventive Medicine     Hybrid Journal   (Followers: 21, SJR: 2.764, h-index: 154)
American J. of Surgery     Hybrid Journal   (Followers: 33, SJR: 1.286, h-index: 125)
American J. of the Medical Sciences     Hybrid Journal   (Followers: 12, SJR: 0.653, h-index: 70)
Ampersand : An Intl. J. of General and Applied Linguistics     Open Access   (Followers: 5)
Anaerobe     Hybrid Journal   (Followers: 4, SJR: 1.066, h-index: 51)
Anaesthesia & Intensive Care Medicine     Full-text available via subscription   (Followers: 51, SJR: 0.124, h-index: 9)
Anaesthesia Critical Care & Pain Medicine     Full-text available via subscription   (Followers: 3)
Anales de Cirugia Vascular     Full-text available via subscription  
Anales de Pediatría     Full-text available via subscription   (Followers: 2, SJR: 0.209, h-index: 27)
Anales de Pediatría (English Edition)     Full-text available via subscription  
Anales de Pediatría Continuada     Full-text available via subscription   (SJR: 0.104, h-index: 3)
Analytic Methods in Accident Research     Hybrid Journal   (Followers: 2, SJR: 2.577, h-index: 7)
Analytica Chimica Acta     Hybrid Journal   (Followers: 38, SJR: 1.548, h-index: 152)
Analytical Biochemistry     Hybrid Journal   (Followers: 161, SJR: 0.725, h-index: 154)
Analytical Chemistry Research     Open Access   (Followers: 8, SJR: 0.18, h-index: 2)
Analytical Spectroscopy Library     Full-text available via subscription   (Followers: 10)
Anesthésie & Réanimation     Full-text available via subscription  
Anesthesiology Clinics     Full-text available via subscription   (Followers: 21, SJR: 0.421, h-index: 40)
Angiología     Full-text available via subscription   (SJR: 0.124, h-index: 9)
Angiologia e Cirurgia Vascular     Open Access  
Animal Behaviour     Hybrid Journal   (Followers: 151, SJR: 1.907, h-index: 126)
Animal Feed Science and Technology     Hybrid Journal   (Followers: 5, SJR: 1.151, h-index: 83)
Animal Reproduction Science     Hybrid Journal   (Followers: 5, SJR: 0.711, h-index: 78)
Annales d'Endocrinologie     Full-text available via subscription   (SJR: 0.394, h-index: 30)
Annales d'Urologie     Full-text available via subscription  
Annales de Cardiologie et d'Angéiologie     Full-text available via subscription   (SJR: 0.177, h-index: 13)
Annales de Chirurgie de la Main et du Membre Supérieur     Full-text available via subscription  
Annales de Chirurgie Plastique Esthétique     Full-text available via subscription   (Followers: 2, SJR: 0.354, h-index: 22)
Annales de Chirurgie Vasculaire     Full-text available via subscription   (Followers: 1)

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Journal Cover Advances in Accounting
  [SJR: 0.299]   [H-I: 15]   [9 followers]  Follow
    
   Hybrid Journal Hybrid journal (It can contain Open Access articles)
   ISSN (Print) 0882-6110
   Published by Elsevier Homepage  [3034 journals]
  • Organized labor, audit quality, and internal control
    • Authors: David B. Bryan
      Pages: 11 - 26
      Abstract: Publication date: March 2017
      Source:Advances in Accounting, Volume 36
      Author(s): David B. Bryan
      This study investigates whether labor union strength is associated with the quality of audits and internal control. Labor unions have reason to demand high quality audits and strong systems of internal control because they rely on financial information in collective bargaining negotiations. However, organized labor creates incentives for managers to procure lower quality audits and provide weaker internal control in order to hold greater influence over the content of the financial information that unions receive. I provide evidence that union strength is associated with higher audit quality and better internal control. Specifically, I find that union strength is associated with higher audit fees, fewer audit failures, and fewer material weaknesses.

      PubDate: 2017-03-28T07:12:23Z
      DOI: 10.1016/j.adiac.2016.09.005
      Issue No: Vol. 36 (2017)
       
  • Are fair value options created equal? A study of SFAS 159 and earnings
           volatility
    • Authors: Robert Couch; Nicole Thibodeau; Wei Wu
      Abstract: Publication date: Available online 9 June 2017
      Source:Advances in Accounting
      Author(s): Robert Couch, Nicole Thibodeau, Wei Wu
      The fair value option (FVO) embedded in both SFAS 159 and IAS 39 was introduced to allow firms to reduce earnings volatility induced from mixed-measurement accounting. Fiechter (2011) finds a reduction in earnings volatility among IAS 39 FVO adopters. In contrast, we find that earnings volatility increased among U.S. financial institutions following SFAS 159 FVO adoption in 2008. In further analysis, we find that this result is driven by firms reporting fair value assets without reporting fair value liabilities. Our study uses a two-stage Heckman regression to control for treatment effects, and our findings are robust to difference-in-differences regressions with control samples constructed by propensity score matching. These results have implications for current debates regarding fair value accounting, accounting choice, and earnings volatility of financial institutions.

      PubDate: 2017-06-11T23:42:52Z
      DOI: 10.1016/j.adiac.2017.05.001
       
  • The predictive ability of investment property fair value adjustments under
           IFRS and the role of accounting conservatism
    • Authors: Sati P. Bandyopadhyay; Changling Chen; Mindy Wolfe
      Abstract: Publication date: Available online 2 June 2017
      Source:Advances in Accounting
      Author(s): Sati P. Bandyopadhyay, Changling Chen, Mindy Wolfe
      This paper examines the predictive ability (relevance) of fair value adjustments of Canadian investment property, for future cash flow outcomes. We hypothesize and find that the fair value adjustments of more conservative firms are more predictive of future cash flows. We also find that the market prices fair value adjustments of more conservative firms at a premium as compared to those of less conservative firms. Our empirical tests control for possible self-selection of sample firms into low and high accounting conservatism groups.

      PubDate: 2017-06-06T23:36:02Z
      DOI: 10.1016/j.adiac.2017.05.002
       
  • IFC - Editorial Board
    • Abstract: Publication date: June 2017
      Source:Advances in Accounting, Volume 37


      PubDate: 2017-05-17T23:05:06Z
       
  • Author information packet
    • Abstract: Publication date: June 2017
      Source:Advances in Accounting, Volume 37


      PubDate: 2017-05-17T23:05:06Z
       
  • Culture's consequence: The relationship between income-increasing earnings
           management and IAS/IFRS adoption across cultures
    • Authors: Joseph C. Ugrin; Terry W. Mason; Anna Emley
      Abstract: Publication date: Available online 3 May 2017
      Source:Advances in Accounting
      Author(s): Joseph C. Ugrin, Terry W. Mason, Anna Emley
      Research has shown that earnings management has increased amongst firms in Europe post-IFRS adoption, but the association between IFRS adoption and earnings management is not uniform across countries. We propose the culture of a firm's country of origin relates significantly with changes in earnings management pre- and post-IFRS adoption. We test our proposition using the Hofstede Model of Cultural Dimensions and find a significant increase in income-increasing earnings management after IFRS adoption amongst firms based in countries that are more power distant, uncertainty avoidant, individualistic, short-term oriented, and indulgent.

      PubDate: 2017-05-07T18:50:05Z
      DOI: 10.1016/j.adiac.2017.04.004
       
  • An analysis of the relation between resilience and reduced audit quality
           within the role stress paradigm
    • Authors: Kenneth J. Smith; David J. Emerson
      Abstract: Publication date: Available online 28 April 2017
      Source:Advances in Accounting
      Author(s): Kenneth J. Smith, David J. Emerson
      This study examines the relation between individual resilience levels and reduced audit quality practices (RAQP) within the context of an expanded role stress model. The premise for this investigation is that while role stressors, stress arousal, and burnout may enhance the likelihood of RAQP, resilience has the potential to directly and indirectly reduce RAQP. This reduction in RAQP is hypothesized to be a consequence of resilience serving as an attenuating influence on the other factors. The sample consisted of 258 auditors from seven of the 10 largest US accounting firms in 2015. The expanded role stress model includes resilience, role conflict, role ambiguity, and role overload as exogenous antecedents, stress arousal and burnout as mediators, and RAQP as the dependent variable. Our findings show that higher levels of resilience are associated with lower reported levels of RAQP, as well as decreases in both stress arousal and burnout tendencies. The data also indicate that reduced audit quality practices still represent a serious issue for the profession, but also identify ways by which firms may be able to reduce their occurrence. Emanating from these findings, we suggest future research to investigate viable intervention strategies designed to counteract the damaging effects of stress before they manifest in negative consequences to the individual and the firm.

      PubDate: 2017-05-01T18:40:22Z
      DOI: 10.1016/j.adiac.2017.04.003
       
  • The impact of self-deception and professional skepticism on perceptions of
           ethicality
    • Authors: Sobhesh Kumar Agarwalla; Naman Desai; Arindam Tripathy
      Abstract: Publication date: Available online 21 April 2017
      Source:Advances in Accounting
      Author(s): Sobhesh Kumar Agarwalla, Naman Desai, Arindam Tripathy
      This paper examines the impact of two contradictory psychological traits, self-deception (SD) and professional skepticism (PS), on individuals' assessment of ethicality of various earnings management choices. Whereas, SD allows individuals to reduce cognitive dissonance arising from self-serving unethical behavior, PS would force individuals to question such self-serving behavior and, as a result, could make them less likely to act unethically. Our results indicate that SD, PS, and participant type significantly affected the participants' ethicality ratings. Managers exhibiting high (low) SD and low (high) PS view the earnings management techniques that were generally considered to be unethical, as relatively more (less) ethical. However, the SD and PS scores of accountants are not significantly related to their ethicality ratings. This result could be driven by the fact that accountants tend to have greater exposure to information that emphasizes ethics (professional standards and education) and hence psychological traits have a lesser effect on their ethicality ratings.

      PubDate: 2017-04-25T17:02:08Z
      DOI: 10.1016/j.adiac.2017.04.002
       
  • Refocusing through discontinued operations in response to acquisitions and
           diversification
    • Authors: Richard A. Lord; Yoshie Saito
      Abstract: Publication date: Available online 17 April 2017
      Source:Advances in Accounting
      Author(s): Richard A. Lord, Yoshie Saito
      We examine how prior acquisitions and the extent of corporate diversification affect decisions to discontinue operations. These choices comprise a very important class of publicly announced disposal decisions, and analyzing them allows us to utilize a much larger sample than most prior studies of divestitures. We employ a multinomial logistic regression setting to test our three hypotheses; this framework allows us to assess the difference in choices regarding positive- and negative-valued announcements of discontinued operations. We find that firms are less liable to report negative-valued divestitures in the year of an acquisition, and are more likely to discontinue operations, especially with negative values, two and three years after. The effects of the size of an acquisition on disposal decisions differ sharply between large and small firms. The magnitude of an acquisition has little influence on subsequent divestiture choices by smaller enterprises. However, large companies are more likely to make positive-valued discontinuations in the year of and year following a major acquisition, which is consistent with the view that valuable but unwanted units are often shed soon after large complex acquisitions. We find strong support for the Corporate Focus Hypothesis, positing that highly diverse firms are more likely to divest assets. We also show that when a company announces its first discontinued operation, this normally follows a period of increasing corporate diversification, and the majority of subsequent disposals take place as intermediate steps in a down-sizing process.

      PubDate: 2017-04-18T15:41:48Z
      DOI: 10.1016/j.adiac.2017.04.001
       
  • Annual Editor Report
    • Abstract: Publication date: March 2017
      Source:Advances in Accounting, Volume 36


      PubDate: 2017-03-28T07:12:23Z
       
  • Author Information Packet
    • Abstract: Publication date: March 2017
      Source:Advances in Accounting, Volume 36


      PubDate: 2017-03-28T07:12:23Z
       
  • Does Enterprise risk management enhance operating performance?
    • Authors: Carolyn Callahan; Jared Soileau
      Abstract: Publication date: Available online 7 March 2017
      Source:Advances in Accounting
      Author(s): Carolyn Callahan, Jared Soileau
      The Committee of Sponsoring Organizations (COSO) Enterprise Risk Management (ERM) framework (COSO-ERM) indicates that the development of an enterprise-wide risk assessment and management process is designed to “provide reasonable assurance regarding the achievement of entity objectives.” We examine this issue and hypothesize that firms with mature ERM processes should achieve greater operational performance than those with less mature risk management processes. This study relies on internal audit function management survey responses matched with archival firm level data to gain a better understanding of the expected operating performance impact of the multi-stage ERM implementation process. After controlling for board governance and other known effects, we find that firms with higher levels of ERM process maturity are characterized by higher operating performance than their industry peers utilizing performance metrics closely related to the earnings process. Our study provides support for the linkage of enhanced operating performance associated with the maturity of ERM processes and suggests other potential areas of ERM research.

      PubDate: 2017-03-09T14:01:02Z
      DOI: 10.1016/j.adiac.2017.01.001
       
  • Auditor search periods as signals of engagement risk: Effects on auditor
           choice and audit pricing
    • Authors: Vivek Mande; Myungsoo Son; Hakjoon Song
      Abstract: Publication date: Available online 7 March 2017
      Source:Advances in Accounting
      Author(s): Vivek Mande, Myungsoo Son, Hakjoon Song
      We examine the effect of auditor search periods (time taken from the dismissal/resignation of the old auditor to the appointment of the new auditor) on successor auditor choice and audit fees. Using a sample of auditor changes during the period 2002–2012, we find that clients associated with long search periods are less likely to be accepted by Big N auditors. Our results also show that successor auditors charge their clients higher initial audit fees following lengthier searches. Finally, we document that delays in appointing successor auditors following resignations are associated with a significantly negative stock market response. Our results suggest that investors, regulators and academics should be heedful of lengthy auditor search periods in their evaluations of audit quality and client risks.

      PubDate: 2017-03-09T14:01:02Z
      DOI: 10.1016/j.adiac.2017.03.001
       
  • Fair value accounting and corporate debt structure
    • Authors: Haiping Wang; Jing Zhang
      Abstract: Publication date: Available online 2 March 2017
      Source:Advances in Accounting
      Author(s): Haiping Wang, Jing Zhang
      In this study, we examine the impact of fair value accounting on corporate debt structures, i.e., debt conversion privilege and maturity term. We argue that fair value accounting affects agency conflicts between debtholders and shareholders via its impact on financial reporting quality. Consequently, it should affect corporate decisions on the debt structure. Our empirical results show that ceteris paribus, more use of fair value measures in financial statements are associated with a greater demand for convertible debt and debt with short maturity, and the results are mainly driven by Level 2 and Level 3 fair value measures. These findings suggest that it is the lack of reliability of fair value measures that gives rise to more demand for debt structure tools that mitigate debtholder-shareholder agency conflicts. In addition, we find that the negative association between the use of Level 3 fair value measures and the debt conversion privilege or debt maturity term is more pronounced for high-performance firms, suggesting that high-performance firms benefit more by issuing convertible debt or shortening debt maturity. This study provides novel insights regarding the impact of fair value accounting on corporate debt structure. It also provides regulatory implications, calling for better measurement guidance on fair value inputs.

      PubDate: 2017-03-02T22:39:49Z
      DOI: 10.1016/j.adiac.2017.02.002
       
  • Does diversity improve profits and shareholder returns? Evidence from top
           rated companies for diversity by DiversityInc
    • Authors: Greg Filbeck; Benjamin Foster; Dianna Preece; Xin Zhao
      Abstract: Publication date: Available online 24 February 2017
      Source:Advances in Accounting
      Author(s): Greg Filbeck, Benjamin Foster, Dianna Preece, Xin Zhao
      In this study, we examine the relationship between the diversity efforts of firms listed in DiversityInc's list of Top 50 Companies for Diversity and their financial performance. We examine both an announcement effect and the risk-adjusted performance of diverse firms to a matched sample and the S&P 500 index. We find a positive effect related to the announcement of the DiversityInc Top Companies for Diversity list. When examining long-term performance using the risk-adjusted performance of listed companies, DiversityInc firms outperform the S&P 500 index but have performance that is either indistinguishable or inferior to a matched sample. DiversityInc firms exhibit superior return on assets compared to the matched sample, but this difference is explained by differences in firm size. Overall, we find limited support that inclusion in DiversityInc's list of top firms for diversity indicates improved performance over a matched sample.

      PubDate: 2017-03-02T22:39:49Z
      DOI: 10.1016/j.adiac.2017.02.001
       
  • Fair value accounting and analyst forecast accuracy
    • Authors: Douglas Ayres; Xuerong (Sharon) Huang; Mark Myring
      Abstract: Publication date: Available online 14 January 2017
      Source:Advances in Accounting
      Author(s): Douglas Ayres, Xuerong (Sharon) Huang, Mark Myring
      This study examines the effect of fair value accounting on the behavior of analysts using a large, generalizable sample of U.S. firms. By employing a measure of firms' fair value intensity, we provide evidence showing that firms with higher fair value intensity have more accurate analyst earnings forecasts, a significant main effect elusive to Magnan, Menini, and Parbonetti (2015). Furthermore, by using disclosures required by Statement of Financial Accounting Standards (SFAS) No. 157, we find significant positive associations between analyst forecast accuracy and Level 1 and Level 2 fair value measurements, but we do not find such association for Level 3 measurements. We document that these main effects are predominantly concentrated in non-financial industry firms in contrast to financial industry firms. This suggests that qualitative features of fair value measurements, including their business purpose and on-average accounting treatment (e.g., trading assets, available for sale, etc.), could also have an impact on analyst forecasting accuracy beyond mere measurement issues. Our results contribute to the debate over fair value accounting by showing the impact of fair value accounting upon an important participant in the capital markets.

      PubDate: 2017-01-15T21:24:31Z
      DOI: 10.1016/j.adiac.2016.12.004
       
  • Impact of strategy on analyst information
    • Authors: Ozer Asdemir; Guy D Fernando; Richard A. Schneible; Arindam Tripathy
      Abstract: Publication date: Available online 9 January 2017
      Source:Advances in Accounting
      Author(s): Ozer Asdemir, Guy D Fernando, Richard A. Schneible, Arindam Tripathy
      In this paper, we investigate the impact of firm strategy on the properties of analyst' information. We argue that analysts' total information (common and idiosyncratic information together) about a firm depends on how clearly evident the chosen strategy of a firm is. Second, we argue that financial analysts will see more opportunities for value addition in differentiators, and hence, will gravitate more towards such firms. Analysts add value by gathering private information and, thus, individual analyst's private information will be a greater percentage of total information for a firm pursuing a differentiation strategy than for a firm pursuing a cost leadership strategy. Our results confirm our hypotheses.

      PubDate: 2017-01-15T21:24:31Z
      DOI: 10.1016/j.adiac.2016.12.003
       
  • Target ownership plans and earnings management
    • Authors: Kareen Brown; Changling Chen; Duane Kennedy
      Abstract: Publication date: Available online 7 January 2017
      Source:Advances in Accounting
      Author(s): Kareen Brown, Changling Chen, Duane Kennedy
      We examine the effect of target ownership plans (TOPs) on earnings management, after controlling for self-selection bias originating from firm characteristics underlying the determinants of TOPs. Our analyses show that firms engage in less accruals management for up to two years following plan adoption. Additionally, we find that the reduction in accruals management is concentrated in adopting firms whose CEOs' ownership levels are increasing because they have not yet met the ownership requirements. Interestingly, we find that TOPs are associated with less use of income-increasing accruals and less real earnings management, particularly through manipulation of discretionary expenditures. Finally, our results suggest that firms adopt TOPs not only in response to poor performance as documented by prior research, but also as a means to mitigate moral hazard concerns and in response to peer pressure. Our findings support the argument that TOPs align CEOs' incentives with shareholders' in that these plans result in reduced management short-termism. Data availability All data used in the study are available from the public sources identified in the text.

      PubDate: 2017-01-08T21:14:37Z
      DOI: 10.1016/j.adiac.2016.12.002
       
  • Executive tournament incentives and audit fees
    • Authors: David B. Bryan; Terry W. Mason
      Abstract: Publication date: Available online 5 January 2017
      Source:Advances in Accounting
      Author(s): David B. Bryan, Terry W. Mason
      This study investigates whether the incentives for non-CEO executives to become the next CEO, commonly known as “tournament incentives,” influence auditor perceptions of risk. We argue that auditors are likely to view tournament incentives as affecting the risk of a material misstatement as well as the risk of litigation arising against the auditor, leading to an impact on audit fees. Using three alternative measures of tournament incentives from prior literature, we provide consistent evidence that stronger tournament incentives are associated with higher audit fees. We also find that the relation between tournament incentives and audit fees is moderated by insider CEO succession, CEO tenure, CEO age, auditor tenure, and abnormal accruals.

      PubDate: 2017-01-08T21:14:37Z
      DOI: 10.1016/j.adiac.2016.12.001
       
 
 
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