| Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors' Information Processing |
29 |
| Creating Legitimacy for Sustainability Assurance Practices: Evidence from Sustainability Restatements |
17 |
| State Ownership, Socio-political Factors, and Labor Cost Stickiness |
8 |
| Exploring the Persuasiveness of Accounting Numbers in the Framing of Performance' - A Micro-Level Analysis of Performance Review Meetings |
7 |
| Not Clawing the Hand that Feeds You: The Case of Co-opted Boards and Clawbacks |
7 |
| Corporate Risk Disclosure and Audit Fee: A Text Mining Approach |
7 |
| Desingularization and Dequalification: A Foray Into Ranking Production and Utilization Processes |
6 |
| The Impact of Audit Committee Financial Expertise on Management Discussion and Analysis (MD&A) Tone |
6 |
| The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB's Early History |
6 |
| Returnee Talent and Corporate Investment: Evidence from China |
6 |
| The Impact of Management Control on Employee Motivation and Performance in the Public Sector |
6 |
| Audit Team Attributes Matter: How Diversity Affects Audit Quality |
6 |
| Blockholders' Ownership and Audit Fees: The Impact of the Corporate Governance Model |
5 |
| Real Earnings Management and Information Asymmetry in the Equity Market |
5 |
| Enforcement Actions and Auditor Changes |
5 |
| CEO Retirement, Corporate Governance and Conditional Accounting Conservatism |
4 |
| Does Sustainability Assurance Improve Managerial Investment Decisions? |
4 |
| Addressing Unobserved Selection Bias in Accounting Studies: The Bias Minimization Method |
4 |
| Shifting Strategies: the Pursuit of Closure and the 'Association of German Auditors' |
4 |
| European Market Reaction to Audit Reforms |
3 |
| The Role of Overbilling in Hospitals' Earnings Management Decisions |
3 |
| International Financial Reporting Standards and Private Firms' Access to Bank Loans |
3 |
| The Effect of Aggregation of Accounting Information via Segment Reporting on Accounting Conservatism |
3 |
| Choosing an Accounting Method to Explain Public Policy: Social Return on Investment and UK Non-profit Sector Policy |
3 |
| Disclosure Checklists and Auditors' Judgments of Aggressive Accounting |
3 |
| Empirical Evidence on the Role of Proxy Advisors in European Capital Markets |
3 |
| The Impact of Managers' Participation in Costing System Design on Their Perceived Contributions to Process Improvement |
3 |
| A Time-Series Analysis of the Scale of Coercive Journal Self-Citation and its Effect on Impact Factors and Journal Rankings |
3 |
| Disentangling the Role of Management Control Systems for Product and Process Innovation in Different Contexts |
3 |
| Ending the Accounting-for-Intangibles Status Quo |
3 |
| Selective Trading of Available-for-Sale Securities: Evidence from US Commercial Banks |
2 |
| How Do Financial Constraints Relate to Financial Reporting Quality? Evidence from Seasoned Equity Offerings |
2 |
| Private Debt and Timely Loss Recognition |
2 |
| Fair Value Measurement for Long-Lived Operating Assets: Research Evidence |
2 |
| Determinants and Consequences of a Voluntary Turn Away from IFRS to Local GAAP: Evidence from Switzerland |
2 |
| The Effects of IFRS Adoption on Observed Earnings Smoothness Properties: The Confounding Effects of Changes in Timely Gain and Loss Recognition |
2 |
| The Improbability of Fraud in Accounting for Derivatives: A Case Study on the Boundaries of Financial Reporting Compliance |
2 |
| The Effect of Internal Control Certification Regulatory Changes on Real and Accrual-based Earnings Management |
2 |
| Shareholder Loans and Earnings Smoothing - Empirical Findings from German Private Firms |
2 |
| The Use of Hierarchical Linear Modeling to Address Lack-of-Independence in Empirical Auditing Research |
2 |
| Rankings, Performance, and Sabotage: The Moderating Effects of Target Setting |
2 |
| Unpacking the Fluidity of Management Accounting Concepts: An Ethnographic Social Site Analysis of Enterprise Risk Management |
1 |
| What is an Accountant? An Investigation of Images |
1 |
| Differential Weighting of Objective Versus Subjective Measures in Performance Evaluation: Experimental Evidence |
1 |
| Voluntary Disclosure and Analyst Forecast |
1 |
| Theorizing Financial Crimes as Moral Actions |
1 |
| Implications of a Fragile Professional Identity on Role Behavior: An Exploratory Case of an Accountant Fraudster |
1 |
| Audit Market Response to PCAOB Censures of US Big 4 Firms |
1 |
| Is Tax Volatility Priced by Lenders in the Syndicated Loan Market? |
1 |
| Carbon Disclosure, Contextual Factors, and Information Asymmetry: The Case of Physical Risk Reporting |
1 |
