| The expansion of non-financial reporting: an exploratory study |
22 |
| Corporate reporting and accounting for externalities |
15 |
| The deteriorating usefulness of financial report information and how to reverse it |
13 |
| Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research |
9 |
| Do firms effectively communicate with financial stakeholders? A conceptual model of corporate communication in a capital market context |
8 |
| Why do private firms adopt IFRS? |
8 |
| Social compliance audits and multinational corporation supply chain: evidence from a study of the rituals of social audits |
8 |
| Bank loan loss accounting and its contracting effects: the new expected loss models |
6 |
| Big Data and changes in audit technology: contemplating a research agenda |
6 |
| Corporate tax avoidance: is tax transparency the solution? |
5 |
| Constructing institutional performance: a multi-level framing perspective on performance measurement and management |
5 |
| Processes of auditability in sustainability assurance - the case of materiality construction |
5 |
| Fad or future? Automated analysis of financial text and its implications for corporate reporting |
5 |
| Modelling analysts' target price revisions following good and bad news? |
5 |
| Conservatism in debt contracting: theory and empirical evidence(dagger) |
5 |
| Financial scandals: a historical overview |
4 |
| Why do auditors fail? What might work? What won't?(dagger) |
4 |
| Controllers' use of informational tactics |
4 |
| Do voluntary disclosures of product and business expansion plans impact analyst coverage and forecasts? |
4 |
| Money laundering and audit fees |
3 |
| Do analysts affect bad news timeliness? |
3 |
| Exploration intensity, analysts' private information development and their forecast performance |
3 |
| Do measurement-related fair value disclosures affect information asymmetry? |
3 |
| 21(st) century scandals: towards a risk approach to financial reporting scandals |
3 |
| Options trades, short sales and real earnings management |
2 |
| Audit exemptions and compliance with tax and accounting regulations |
2 |
| An international study of internal audit function quality |
2 |
| Does equity analyst research lack rigour and objectivity? Evidence from conference call questions and research notes |
2 |
| The impact of financial reporting quality on debt maturity: the case of private firms |
2 |
| Discretionary accounting choices: the case of IAS 19 pension accounting |
2 |
| Overvaluation and earnings management: Does the degree of overvaluation matter? |
2 |
| Why and how firms use operating cash flow in compensation |
2 |
| The coverage assignments of financial analysts |
2 |
| Market valuations of bargain purchase gains: are these true gains under IFRS? |
1 |
| Corporate profitability and effective tax rate: the enforcement effect of large taxpayer units |
1 |
| Do auditors constrain intertemporal income shifting in private companies? |
1 |
| Strategic distortions in analyst forecasts in the presence of short-term institutional investors |
1 |
| '21(st) century scandals: towards a risk approach to financial reporting scandals': a practitioner view |
1 |
| From joint to single audits - audit quality differences and auditor pairings |
1 |
| Analyst information acquisition and the relative informativeness of analyst forecasts and managed earnings |
1 |
| How do sell-side analysts obtain price-earnings multiples to value firms? |
1 |
| Social comparison of cost behaviour and financial analysts |
1 |
| Accounting for government guarantees: perspectives on fiscal transparency from four modes of accounting |
1 |
| The composite dividend tax rate |
1 |
| The impact of filing micro-entity accounts and the disclosure of reporting accountants on credit scores: an exploratory study |
1 |
| The use of earnings and operations management to avoid credit rating downgrades |
1 |
| Users' legitimacy perceptions about standard-setting processes |
1 |
| Financial expertise on audit committees of loan applicants: a research note to test the effects on lending decisions |
1 |
| On the nonlinear relation between product market competition and earnings quality |
1 |
| Market reactions to the closest peer firm's analyst revisions |
1 |
