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Journal of Accounting, Auditing & Finance

ISSN Print: 0148-558X

ISSN Online: 2160-4061

Website: https://journals.sagepub.com/loi/jafa

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How Enron Used Accounting for Prepaid Commodity Swaps to Delay Bankruptcy for One Decade: The Shadowy Relationships With Big Banks

A. Rashad Abdel-khalik

Clawback Provision of SOX, Financial Misstatements, and CEO Compensation Contracts

Kenneth Zheng,Ramachandran Natarajan

Using MD&A to Improve Earnings Forecasts

Carolyn B. Levine,Khrystyna Bochkay

Signaling Versus Free Cash Flow Theory: What Does Earnings Management Reveal About Dividend Initiation?

Anita K. Pennathur,Deborah Drummond Smith

Insider Ownership and Financial Analysts’ Information Environment: Evidence From Dual

Arno Forst,Barry Hettler,Ran Ron Barniv

Insider Ownership and Analyst Forecast Properties

Jacqueline Wenjie Wang,Wayne W. Yu

Founding Family Ownership and Myopic R&D Investment Behavior

Kevin Koh,Shou-Min Tsao,Yin-Wei Chang

The Unintended Effects of Financial Accounting Standard 123R on Stock Repurchase and Dividend Activity

Joanna Golden,Mark Kohlbeck

Health Insurer Bargaining Power and Firms’ Incentives to Manage Earnings: Evidence From an Economic Shock

Francesco Bova,Ole-Kristian Hope,Yiwei Dou

Shareholder Proposals on the Auditor–Client Relationship: The Case of Nonaudit Service Purchases

Dana R. Hermanson,Dasaratha V. Rama,Zhongxia (Shelly) Ye

The Economic Consequences of Expanding Accounting Recognition

Pierre Jinghong Liang,Wei Li,Xiaoyan Wen

Measuring the Persistency of Earnings Components: Applications of the VAR Model to Long

Hitoshi Takehara,Keiichi Kubota

The Predictability of Analyst Forecast Revisions

Jessica H. Keeley,Joshua Ronen,Michael J. Jung

Corporate Disclosure, Analyst Forecast Dispersion, and Stock Returns

Ashiq Ali,Danielle Xu,Mark Liu,Tong Yao

Does Tax Risk Affect Investor Valuation of Tax Avoidance?

James Stekelberg,Katharine D. Drake,Stephen J. Lusch

Study of Going

John Theis,Zane Swanson

Does Financial Reporting Conservatism Mitigate Underinvestment?

Gerald J. Lobo,Hyun A. Hong,Yongtae Kim

An Analysis of Big 4 Pricing and Firm Size: The Differential Impact of Demand and Supply Shocks on Large and Small Clients

Fatima Alali,Jian Zhou,Randal Elder

Who Benefits From IFRS Convergence in China?

Chao Chen,Edward Lee,Gerald J. Lobo,Jessie Zhu

How Does the Primary Market Value Innovations of Newly Public Firms?

Qiming Wang,Qin Lian

The Impact of Economy

Li Yao,Michael Tang

Technical Inefficiency, Allocative Inefficiency, and Audit Pricing

Hsihui Chang,Raj Mashruwala,Susan M. Sorensen,Yi-Ching Kao

Soft Information in Loan Agreements

Lin Cheng,Tzachi Zach,Zahn Bozanic

Allocation of Decision Rights Between the Parent Company and Its Subsidiaries

Heng Yue,Ting Luo,Yuanyuan Liu

Managers’ Cost of Equity Capital Estimates: Empirical Evidence

Alastair Lawrence,Kevin Veenstra,Stephannie Larocque

Parent

Audrey Wen-hsin Hsu,Ferdinand A. Gul,Sophia Hsin-Tsai Liu

Mutual

Kam C. Chan,Nianhang Xu,Qingbo Yuan,Xuanyu Jiang

Information Technology Controls Quality and Audit Fees: Evidence From Italy

Stefano Azzali,Tatiana Mazza

Do Companies With Effective Internal Controls Over Financial Reporting Benefit From Sarbanes–Oxley Sections 302 and 404?

Haiyan Zhou,Heibatollah Sami,Parveen P. Gupta

Are Transient Institutions Sophisticated Enough to Interpret Small Negative Earnings Surprises?

Samir Trabelsi

Unexpected Fees and the Prediction of Material Weaknesses in Internal Control Over Financial Reporting

Randal J. Elder,Susan M. Albring,Xiaolu Xu

The Even–Odd Nature of Audit Committees and Corporate Earnings Quality

Huasheng Gao,Jun Huang

Outside Directors, Corporate Social Responsibility Performance, and Corporate Tax Aggressiveness: An Empirical Analysis

Grant Richardson,Roman Lanis

Differential Volume and Price Reactions to Loss Announcements and the Association With Loss Reversals

Jack Dorminey,Jayaraman Vijayakumar,Kumar Sivakumar

Is There a Relation Between Residual Audit Fees and Analysts’ Forecasts?

Changjiang Wang,Gopal V. Krishnan,John L. Abernathy,Tony Kang

Auditor Tenure and Quality of Financial Reporting

Jie Dai,Ling Chu,Ping Zhang

Is Other Comprehensive Income Reported in the Income Statement More Value Relevant? The Role of Financial Statement Presentation

Changjiang Wang,Donel Martinez,Steve Lin,Ya-wen Yang

Auditor

Brian Burnett,Hui Chen,Katherine Gunny

The Effect of Compensation Disclosure on Compensation Benchmarking: Evidence From China

Bingxuan Lin,Wei Jiang,Xinxin Liao,Yunguo Liu

Can Transient Institutions Correctly Interpret Small Negative Earnings Surprises in the Absence of Access to Management’s Private Information?

Bin Ke,Gang Hu,Yong Yu

Fundamental Analysis and Option Returns

Monica Neamtiu,Theodore Goodman,X. Frank Zhang

The Audit Market Dynamics in a Mandatory Joint Audit Setting: The French Experience

Charles Piot,Lamya Kermiche

Managerial Ability and the Quality of Firms’ Information Environment

Bok Baik,David B. Farber,Paul A. Brockman,Sam (Sunghan) Lee

Does Forecast Bias Affect Financial Analysts’ Market Influence?

Sami Keskek,Senyo Y. Tse

Earnings Opacity and Closed

Feng Chen,Ole-Kristian Hope,Qingyuan Li,Xin Wang

Audit Committee Accounting Expertise, Analyst Following, and Market Liquidity

David B. Farber,Elaine Mauldin,Shawn X. Huang

SOX Disclosure and the Effect of Internal Controls on Executive Compensation

Angelo Paletta,Genc Alimehmeti

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