Library of Congress subjects (96929)
H Social Sciences (58620)
HF Commerce (2469)
HF5601 Accounting (431)
Number of items at this level: 431.
A
From accounting to economics:the role of aggregate special items in gauging the state of the economy. (2022)
Abdalla, Ahmed; Carabias, Jose M.
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The real-time macro content of corporate financial reports:a dynamic factor model approach.
Abdalla, Ahmed; Carabias, Jose M.; Patatoukas, Panos N.
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Accounting standards and analysts' forecasts: the impact of FRS3 on analysts' ability to forecast EPS.
Acker, D.; Horton, Joanne; Tonks, Ian
Taxes on wealth:time for another look?
Advani, Arun; Miller, Helen; Summers, Andy
Household financial decision making. (2023)
Agarwal, Sumit; Mannil, Nithin
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Tax simplicity and heterogeneous learning.
Aghion, Philippe; Akcigit, Ufuk; Lequien, Matthieu; Stantcheva, Stefanie
Delivering performance:the capital market framing of financial numbers from a preparer perspective.
Ahblom, Per; Sjögren, Ebba
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Contrasting involvements: a study of management accounting practices in Britain and Germany.
Ahrens, Thomas
Central bank interventions during episodes of financial market dysfunction:lessons for the future.
Aikman, David; Cecchetti, Stephen G.; Gerba, Eddie
Dynamics and limits of regulatory privatization:reorganizing audit oversight in Russia.
Alon, Anna; Mennicken, Andrea; Samsonova-Taddei, Anna
description
Cross‐border information transfers: evidence from profit warnings issued by European firms.
Alves, Paulo; Pope, Peter; Young, Steven
Trust, social capital, and the bond market benefits of ESG performance. (2022)
Amiraslani, Hami; Lins, Karl V.; Servaes, Henri; Tamayo, Ane
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Location, location, location! Real effects from the mandated removal of pension expected return from operating income.
Anantharaman, Divya; Chuk, Elizabeth; Kamath, Saipriya
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A demotion in disguise? The real effects of relocating pension smoothing from operating income to non-operating income.
Anantharaman, Divya; Chuk, Elizabeth; Kamath, Saipriya
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Super behaviour: a note on young Australian adults’ engagement with their superannuation accounts.
Anderson, Malcolm; Clark, Martin; Ramsay, Ian; Shekhar, Chander
Bank earnings forecasts, risk and the crisis.
Anolli, Mario; Beccalli, Elena; Molyneux, Philip
Common factors in default risk across countries and industries.
Aretz, Kevin; Pope, Peter
Real options models of the firm, capacity overhang, and the cross-section of stock returns.
Aretz, Kevin; Pope, Peter F.
Minimal contagious sets:degree distributional bounds.
Arieli, Itai; Ashkenazi-Golan, Galit; Peretz, Ron; Tsodikovich, Yevgeny
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Translating ambiguous reforms: doing better next time?
Arnaboldi, Michela; Palermo, Tommaso
Risk culture in financial organisations: an interim report.
Ashby, Simon; Palermo, Tommaso; Power, Michael
Are carbon emissions associated with stock returns?
Aswani, Jitendra; Raghunandan, Aneesh; Rajgopal, Shivaram
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Are carbon emissions associated with StockReturns? - Reply.
Aswani, Jitendra; Raghunandan, Aneesh; Rajgopal, Shiva
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Discussion of the impact of dual class structure on earnings management activities.
Athanasakou, Vasiliki E.
Understanding the earnings reporting practices of UK firms and their interactions with analysts' earnings forecasts.
Athanasakou, Vasiliki E.; Choi, Young-Soo; Lin, Stephen; Walker, Martin; Young, Steven; Chan, Ann; Lee, Edward; Mak, Chun Yu; Osma, Beatriz Garcia; Strong, Norman
The perceived credibility of forward-looking performance disclosures.
Athanasakou, Vasiliki E.; Hussainey, Khaled
Investor attention to salient features of analyst forecasts.
Athanasakou, Vasiliki E.; Simpson, Ana
Earnings management or forecast guidance to meet analyst expectations?
Athanasakou, Vasiliki E.; Strong, Norman; Walker, Martin
The association between classificatory and inter-temporal smoothing: Evidence from the UK's FRS 3.
Athanasakou, Vasiliki E.; Strong, Norman; Walker, Martin
The relative concentration of bad versus good news flows.
Athanasakou, Vasiliki E.; Strong, Norman C; Walker, Martin
Financial projections in innovation selection:the role of scenario presentation, expertise, and risk.
Avagyan, Vardan; Camacho, Nuno; Van der Stede, Wim A.; Stremersch, Stefan
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A relational account of the valuation and management of UK defined benefit pension funds (1948-2008).
Avrahampour, Yally
B
Have rating agencies become more conservative? Implications for capital structure and debt pricing.
Baghai, Ramin P.; Seraves, Henri; Tamayo, Ane
Managerial performance evaluation and real options.
Baldenius, Tim; Nezlobin, Alexander; Vaysman, Igor
Contractibility and transparency of financial statement information prepared under IFRS:evidence from debt contracts around IFRS adoption.
Ball, Ray; Li, Xi; Shivakumar, Lakshmanan
Are audit fees discounted in initial year audit engagements?
Barua, Abhijit; Lennox, Clive S.; Raghunandan, Aneesh
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Tax compliance and firms' strategic interdependence.
Bayer, R; Cowell, Frank
The antinomies of audit: opacity, instability and charisma in the economic governance of a Hooghly shipyard.
Bear, Laura
Bankruptcy in groups. (2024)
Beaver, William H; Cascino, Stefano; Correia, Maria; McNichols, Maureen F.
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Group affiliation and default prediction.
Beaver, William H; Cascino, Stefano; Correia, Maria; McNichols, Maureen F.
Does IT investment improve bank performance? Evidence from Europe.
Beccalli, Elena
Le aggregazioni bancarie: gli effetti sulla performance operativa.
Beccalli, Elena; Frantz, Pascal
What are the determinants of mergers and acquisitions in banking.
Beccalli, Elena; Frantz, Pascal
Hidden effects of bank recapitalizations.
Beccalli, Elena; Frantz, Pascal; Lenoci, Francesca
Worldwide financial reporting: the development and future of accounting standards.
Benston, George J.; Bromwich, M.; Litan, Robert E.; Wagenhofer, Alfred
Following the money: the Enron failure and the state of corporate disclosure.
Benston, George J.; Bromwich, Michael; Litan, Robert E.; Wagenhofer, Alfred
Accounting for preferences and beliefs in social framing effects.
Bernold, Elizabeth; Gsottbauer, Elisabeth; Ackermann, Kurt A.; Murphy, Ryan
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Production versus revenue efficiency with limited tax capacity:theory and evidence from Pakistan.
Best, Michael Carlos; Brockmeyer, Anne; Kleven, Henrik Jacobsen; Spinnewijn, Johannes; Waseem, Mazhar
Contemporary issues in management accounting.
Bhimani, Alnoor
Digital data and management accounting:why we need to rethink research methods.
Bhimani, Alnoor
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European management accounting research: traditions in the making.
Bhimani, Alnoor
Financial management for technology start ups: A handbook for growth.
Bhimani, Alnoor
Handbook of management accounting.
Bhimani, Alnoor
Is accounting keeping pace with digitalization?
Bhimani, Alnoor
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Management accounting in the digital economy.
Bhimani, Alnoor
Management accounting system implementation success: is reporting useful information sufficient?
Bhimani, Alnoor
Mapping methodological frontiers in cross-national management control research.
Bhimani, Alnoor
Risk management, corporate governance and management accounting: emerging interdependencies.
Bhimani, Alnoor
The role of a crisis in reshaping the role of accounting.
Bhimani, Alnoor
A study of the emergence of management accounting system ethos, and its influence on perceived system success.
Bhimani, Alnoor
Management accounting in a digital and global economy: the interface of strategy, technology, and cost information.
Bhimani, Alnoor; Bromwich, Michael
Management accounting: retrospect and prospect.
Bhimani, Alnoor; Bromwich, Michael
Inter-organizational cost management in a Brazilian context.
Bhimani, Alnoor; De Souza, B. C.; Rocha, W.
Collaboration, competition and strategic costing: knowing when to start learning.
Bhimani, Alnoor; Frantz, Pascal; Gulamhussen, Mohamed Azzim; Ncube, Mthuli
Cost management diversity in a global world: what can we learn?
Bhimani, Alnoor; Gosselin, Maurice
The effectiveness of the auditor's going-concern evaluation as an external governance mechanism: evidence from loan defaults.
Bhimani, Alnoor; Gulamhussen, Mohamed Azzim; Lopes, Samuel
Accounting and non-accounting determinants of default: an analysis of privately-held firms.
Bhimani, Alnoor; Gulamhussen, Mohamed Azzim; Lopes, Samuel Da-Rocha
Owner liability and financial reporting information as predictors of firm default in bank loans.
Bhimani, Alnoor; Gulamhussen, Mohamed Azzim; Rocha Lopes, Samuel
Management and cost accounting.
Bhimani, Alnoor; Horngren, Charles; Foster, George; Datar, Srikant
British management accountants: strategically oriented?
Bhimani, Alnoor; Keshtvarz, M.
How Siemens designed its target costing system to redesign its products.
Bhimani, Alnoor; Neike, C.
Annual budgets and rolling budgets use in UK and Australian firms.
Bhimani, Alnoor; Sivabalan, Prabhu; Soonawalla, Kazbi; Wakefield, James
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Sustainability and organizational connectivity at HSBC.
Bhimani, Alnoor; Soonawalla, Kazbi
Does greater user representation lead to more user focused standards? An empirical investigation of IASB’s approach to standard setting.
Bhimani, Alnoor; Bond, David; Sivabalan, Prabhu
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A study of the linkages between rolling budget forms, uncertainty and strategy.
Bhimani, Alnoor; Sivabalan, Prabhu; Soonawalla, Kazbi
Allocations of joint and common costs.
Biddle, Gary C.; Steinberg, Richard
RFC 2012 Plc (in liquidation) (formerly The Rangers Football Club Plc) v Advocate General for Scotland: Discerning the goal of the legislation.
Blackwell, Michael
Relative performance evaluation and strategic peer-harming disclosures.
Bloomfield, Matthew J.; Heinle, Mirko; Timmermans, Oscar
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The social structure of communication in major accounting research journals.
Bonner, Sarah E; Hesford, James W; Van der Stede, Wim A.; Young, S. Mark
Public company auditing around the securities exchange act:historical lessons for ESG assurance. (2025)
Bourveau, Thomas; Breuer, Matthias; Koenraadt, Jeroen; Stoumbos, Robert
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Accountants or auditors, tax practitioners, management consultants etc? A research note.
Brierley, John A; Gwilliam, David R.
The problems of establishing internal audit in the Sudanese public sector.
Brierley, John A.; El-Nafabi, Hussain M.; Gwilliam, David R.
The ACCA/BAA distinguished academic 1999 lecture - angels and trolls: the ASB's statement of principles for financial reporting.
Bromwich, Michael
Principles-versus-rules-based accounting standards:The FASB's standard setting strategy. (2006)
Bromwich, Michael; Benston, G.J; Wagenhofer, Alfred
Activity-based costing systems and incremental costs.
Bromwich, Michael; Hong, Cheolkyu
Hicksian income in the conceptual framework.
Bromwich, Michael; Macve, Richard; Sunder, Shyam
Regulation and accounting.
Bromwich, Michael; Vaas, P.
The interplay between mandatory country-by-country reporting, geographic segment reporting, and tax havens:evidence from the European Union.
Brown, Rodney J.; Jorgensen, Bjorn N.; Pope, Peter F.
Referrals: peer screening and enforcement in a consumer credit field experiment.
Bryan, Gharad; Karlan, Dean; Zinman, Jonathan
Bayesian solutions for the factor zoo:we just ran two quadrillion models. (2023)
Bryzgalova, Svetlana; Huang, Jiantao; Julliard, Christian
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Why do boards exist? Governance design in the absence of corporate law. (2023)
Burkart, Mike; Miglietta, Salvatore; Ostergaard, Charlotte
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Earnings quality: evidence from Canadian firms’ choice between IFRS and U.S. GAAP.
Burnett, Brian M.; Gordon, Elizabeth A.; Jorgensen, Bjorn N.; Linthicum, Cheryl L.
C
On the interpretative flexibility of hosted ERP.
Cadili, Sarah; Whitley, Edgar A.
CFO role and CFO compensation:an empirical analysis of their implications.
Caglio, Ariela; Dossi, Andrea; Van der Stede, Wim A.
Improving financial reporting in transition economies.
Cairns, David
IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia.
Cairns, David; Massoudi, Dianne; Taplin, Ross H.; Tarca, Ann
The real-time information content of macroeconomic news:implications for firm-level earnings expectations.
Carabias, Jose M.
Discussion of:the state expropriation risk and the pricing of foreign earnings.
Cascino, Stefano
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La funzione informativa del conservatism nella comunicazione di bilancio.
Cascino, Stefano
Shaping global accounting standards.
Cascino, Stefano
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Verso un inquadramento del rapporto tra informazione di bilancio e modelli di governo delle imprese.
Cascino, Stefano
The quality of financial information explains why stocks and bonds co-move.
Cascino, Stefano
The usefulness of financial accounting information:evidence from the field.
Cascino, Stefano; Clatworthy, Mark A.; Osma, Beatriz Garcia; Gassen, Joachim; Imam, Shahed
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United Kingdom.
Cascino, Stefano; Correia, Maria
Reflections on the 20-year anniversary of worldwide IFRS adoption.
Cascino, Stefano; Daske, Holger; Defond, Mark; Florou, Annita; Gassen, Joachim; Hung, Mingyi
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Have unified standards made financial reporting more comparable?
Cascino, Stefano; Gassen, Joachim
Does CEO inside debt really improve financial reporting quality?
Cascino, Stefano; Széles, Máté; Veenman, David
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Bridging financial reporting research and policy: a discussion of “the impact of accounting standards on pension investment decisions”.
Cascino, Stefano
Stock-bond return co-movement and accounting information.
Cascino, Stefano
Labor market effects of spatial licensing requirements:evidence from CPA mobility.
Cascino, Stefano; Tamayo, Ane; Vetter, Felix
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Growth accounting.
Caselli, Francesco
Level accounting.
Caselli, Francesco
The contribution of schooling in development accounting: results from a nonparametric upper bound.
Caselli, Francesco; Ciccone, Antonio
Translations in regulatory space: the arenas of regulatory innovation in accounting standard setting.
Chahed, Yasmine
The value of research activities “other than” publishing articles:reflections on an experimental workshop series.
Chahed, Yasmine; Charnock, Robert; Du Rietz, Sabina; Joseph Lennon, Niels; Palermo, Tommaso; Parisi, Cristiana; Pflueger, Dane; Sundström, Andreas; Toh, Dorothy; Yu, Lichen
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Executive pay: where is the stick?
Chahed, Yasmine; Muller, Hans-Eric
Does improved information improve incentives?
Chaigneau, Pierre; Edmans, Alex; Gottlieb, Daniel
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Stock price reactions to reopening announcements after China abolished its zero-COVID policy.
Chang, Zheng; Ng, Alex Wei Fung; Peng, Siying; Shi, Dandi
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Linking accounting, institutions and organizations.
Chapman, Chris S.; Cooper, David J.; Miller, Peter
Civil society as a quasi-regulator: accounting for carbon risk.
Charnock, Robert
Accounting for leases and corporate investment. (2023)
Chen, Ciao-Wei; Correia, Maria; Urcan, Oktay
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Market exit through divestment:the effect of accounting bias on competition.
Chen, Hui; Jorgensen, Bjorn
The negative effect of regional banking competition on audit quality:evidence from China.
Chen, Yuran; Duan, Dongni; Mao, Yidan; Zhang, Lingli
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Social capital and management control systems: a study of a non-government organization.
Chenhall, Robert H.; Hall, Matthew; Smith, David
The expressive role of performance measurement systems: a field study of a mental health development project.
Chenhall, Robert H.; Hall, Matthew; Smith, David
Management control systems have evolved to address the need for innovation.
Chenhall, Robert H.; Moers, Frank
Subnational income, growth, and the COVID-19 pandemic. (2025)
Choudhary, M. Ali; Dal Barco, Ilaria; Haqqani, Ijlal A.; Lenzi, Federico; Limodio, Nicola
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Accounting and corporate failure:the evolving role of accounting information in bankruptcy prediction. (2025)
Correia, Maria
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Asset volatility.
Correia, Maria; Kang, Johnny; Richardson, Scott
Harnessing global value chains for regional development:how to upgrade through regional policy, FDI and trade. (2023)
Crescenzi, Riccardo; Harman, Oliver
D
Does transparency come at the cost of charitable services? Evidence from investigating British charities.
Dang, Canh Thien; Owens, Trudy
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Curb your enthusiasm:optimistic entrepreneurs earn less.
Dawson, Christopher; de Meza, David; Henley, Andrew; Arabsheibani, G. Reza
Can “sin industries” prove their legitimacy through CSR reporting? A study of UK tobacco and gambling companies. (2022)
Dhandhania, Asahita; O'Higgins, Eleanor
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Weak and strong sustainability in the SEEA: concepts and measurement.
Dietz, Simon; Neumayer, Eric
Active ownership.
Dimson, Elroy; Karakaş, Oğuzhan; Li, Xi
When do firms deliver on the jobs they promise in return for state aid? (2024)
Dong, Qingkai; Raghunandan, Aneesh; Rajgopal, Shivaram
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Dynamic effects of information disclosure on investment efficiency.
Dutta, Sunil; Nezlobin, Alexander
Information disclosure, firm growth, and the cost of capital.
Dutta, Sunil; Nezlobin, Alexander
E
Mark-to-market accounting and systemic risk:evidence from the insurance industry.
Ellul, Andrew; Jotikasthira, Chotibhak; Lundblad, Christian T.; Wang, Yihui
Points to consider when self-assessing your empirical accounting research.
Evans, John Harry; Feng, Mei; Hoffman, Vicky B.; Moser, Donald V.; Van der Stede, Wim A.
Less information, more comparison, and better performance:evidence from a field experiment.
Eyring, Henry; Ferguson, Patrick J.; Koppers, Sebastian
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Breaking new ground:settings where performance measurement is important but less studied. (2024)
Eyring, Henry; Van der Stede, Wim A.
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Performance effects of setting a high reference point for peer-performance comparison.
Eyring, Henry; Narayanan, V.G.
The relationship between categories of non-audit services and audit fees: evidence from UK companies.
Ezzamel, M.; Gwilliam, David; Holland, K. M.
F
Top income shares, business profits, and effective tax rates in contemporary Chile.
Fairfield, Tasha; Jorratt, Michel
Global problems.
Fearnley, Stella; Macve, Richard
Relative performance evaluation and competitive aggressiveness. (2022)
Feichter, Christoph; Moers, Frank; Timmermans, Oscar
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Endogenous lobbying.
Felli, Leonardo; Merlo, Antonio
Coals from Newcastle: an evaluation of alternative frameworks for interpreting the development of cost and management accounting in northeast coal mining during the British industrial revolution.
Fleischman, R. K.; Macve, Richard
Are international accounting standards more credit relevant than domestic standards?
Florou, Annita; Kosi, Urska; Pope, Peter F.
Mandatory IFRS adoption and institutional investment decisions.
Florou, Annita; Pope, Peter
Auditors' skill, auditing standards, litigation, and audit quality.
Frantz, Pascal
Discretionary write-downs, write-offs, and other restructuring provisions: a signalling approach.
Frantz, Pascal
Corporate governance and the cost of borrowing.
Frantz, Pascal; Instefjord, Norvald
Corporate governance and the cost of borrowing.
Frantz, Pascal; Instefjord, Norvald
Corporate governance, shareholder conflicts and audit quality.
Frantz, Pascal; Instefjord, Norvald
Debt overhang and debt restructuring.
Frantz, Pascal; Instefjord, Norvald
Financial regulation: regulatory arbitrage and regulatory harmonization.
Frantz, Pascal; Instefjord, Norvald
Implications of strategic disclosure of favourable news for capital markets-based research.
Frantz, Pascal; Instefjord, Norvald
Voluntary disclosure of information in a setting in which endowment of information has productive value.
Frantz, Pascal; Instefjord, Norvald
Executive compensation contracts: a model of disclosure choice.
Frantz, Pascal; Instefjord, Norvald; Walker, Martin
Regulatory competition and rules/principles-based regulation.
Frantz, Pascal; Instefjord, Norvald
Taxation research as legal research.
Freedman, Judith
G
Accounting law of the German Closely Held Corporation (GmbH).
Gerner-Beuerle, Carsten
Determinants and effects of subjectivity in incentives.
Gibbs, Michael; Merchant, Kenneth; Van der Stede, Wim A.; Vargus, Mark
The information organization:on changes in information technology and organizational design. (2025)
Gibbs, Michael; Van der Stede, Wim A.
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An alternative to the Feltham-Ohlson valuation framework: using q-theoretic income to predict firm value.
Gietzmann, Miles B.; Ostaszewski, Adam
Why managers with low forecast precision select high disclosure intensity: an equilibrium analysis.
Gietzmann, Miles B.; Ostaszewski, Adam J.
Conservatism, optimal disclosure policy, and the timeliness of financial reports.
Gigler, Frank B.; Hemmer, Thomas
State of the States for 1 September: Christie's approval hits new lows, Indiana's online tax grab, and California's new political rivalry.
Gilson, Christopher
La firme en formules: l’aide aux chômeurs créateurs ou repreneurs d’entreprise.
Giraudeau, Martin
Remembering the future: entrepreneurship guidebooks in the US, from meditation to method (1945-1975).
Giraudeau, Martin
Évaluer les projets d’entreprises: les formules du formulaire ACCRE.
Giraudeau, Martin
The farm as an accounting laboratory: an essay on the history of accounting and agriculture.
Giraudeau, Martin
Executive compensation, compensation consultants, and shopping for opinion: Evidence from the United Kingdom.
Goh, Lisa; Gupta, Aditi
Real options in the motion picture industry: evidence from film marketing and sequels.
Gong, James Jianxin; Van der Stede, Wim A.; Young, S. Mark
The changing fortunes of central banking.
Goodhart, Charles
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The changing and growing roles of independent central banks now do require a reconsideration of their mandate. (2024)
Goodhart, Charles; Lastra, Rosa
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Implications of the integral approach and earnings management for alternate annual reporting periods.
Gunny, Katherine A.; Jacob, John; Jorgensen, Bjorn N.
Quantification = economization? Numbers, ratings and rankings in the prison service of England and Wales.
Guter-Sandu, Andrei; Mennicken, Andrea
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The Eurozone’s evolving fiscal ecosystem:mitigating fiscal discipline by governing through off-balance-sheet fiscal agencies. (2022)
Guter-Sandu, Andrei; Murau, Steffen
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The costs and benefits of increased accounting regulation: a case study of Lloyd's of London.
Gwilliam, D; Macve, Richard; Meeks, G
Principals and agents in crisis: reforms of accounting and audit at Lloyd's, 1982-86.
Gwilliam, David; Macve, Richard; Meeks, Geoffrey
H
Accounting information and managerial work.
Hall, Matthew
Do comprehensive performance measurement systems help or hinder managers' mental model development?
Hall, Matthew
Evaluation logics in the third sector.
Hall, Matthew
The Supreme Court is constrained by public opinion in cases where the justices fear nonimplementation of their decisions.
Hall, Matthew
Who and what really counts? Stakeholder prioritization and accounting for social value.
Hall, Matthew; Millo, Yuval; Barman, E
Changing the learning environment to promote deep learning approaches in first year accounting students.
Hall, Matthew; Ramsay, Alan; Raven, John
Mentoring and turnover intentions in public accounting firms: a research note.
Hall, Matthew; Smith, David
Accountants’ commitment to their profession: considering multiple dimensions of professional commitment and opportunities for future research.
Hall, Matthew; Smith, David; Langfield-Smith, Kim
The effects of accounting standards – a comment.
Haller, Axel; Nobes, Christopher; Cairns, David; Hjelström, Anja; Moya, Soledad; Page, Michael; Walton, Peter
Accounting price of an exhaustible resource: response and extensions.
Hamilton, Kirk; Ruta, Giovanni
Transparency and deliberation within the FOMC: a computational linguistics approach.
Hansen, Stephen; McMahon, Michael; Prat, Andrea
Practice developments in budgeting: An overview and research perspective.
Hansen, Stephen; Otley, David; Van der Stede, Wim A.
Multiple facets of budgeting: an explorantory analysis.
Hansen, Stephen C.; Van der Stede, Wim A.
The UK’s tax treaties with developing countries during the 1970s.
Hearson, Martin
On the optimal relation between the properties of managerial and financial reporting systems.
Hemmer, T.; Labro, Eva
The value relevance of realistic reporting: evidence from the UK insurers.
Horton, Joanne
Qualitative research: experience in using semi-structured interviews.
Horton, Joanne; Macve, Richard; Struyven, Geert
Market reaction to and valuation of IFRS reconciliation adjustments: first evidence from the UK.
Horton, Joanne; Serafeim, George
“L'État c'est moi”....ou quoi? On the interrelations of accounting, managing and governing in the French ‘administrative monarchy’: revisiting the Colbert (1661-1683) and Paris brothers (1712-1726) episodes.
Hoskin, Keith; Macve, Richard
Knowing more as knowing less?: alternative histories of cost and management accounting in the US and the UK. (2000)
Hoskin, Keith W.; Macve, Richard S.
GDP per capita: from measurement tool to ideological construct.
Hudson, Pat
Rethinking impact and redefining responsibility: The parameters and coordinates of accounting and public management reforms.
Humphrey, Christopher; Miller, Peter
I
Will the secular decline in exchange rate and inflation volatility survive COVID-19?
Ilzetzki, Ethan; Reinhart, Carmen M.; Rogoff, Kenneth S.
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Do tenure‐based voting rights help mitigate the family firm control‐growth dilemma? (2024)
Imperatore, Claudia; Pope, Peter F.
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Earnings targets and annual bonus incentives.
Indjejikian, Raffi J.; Matĕjka, Michal; Merchant, Kenneth A.; Van der Stede, Wim A.
The large audit firm fee premium: a case of selectivity bias?
Ireland, Jennifer C.; Lennox, Clive S.
Protecting wall street or main street:SEC monitoring and enforcement of retail-owned firms. (2022)
Iselin, Michael; Johnson, Bret; Ott, Jacob; Raleigh, Jacob
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Earnings management and accounting income aggregation.
Jacob, John; Jorgensen, Bjorn N.
National differences in incentive compensation practices: the differing roles of financial performance measurement in the United States and the Netherlands.
Jansen, E Pieter; Merchant, Kenneth A; Van der Stede, Wim A.
Accounting, culture, and the state.
Jeacle, Ingrid; Miller, Peter
New challenges in international economics and finance. (2023)
Jiménez-Rodríguez, Rebeca; Prats, María A.
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Public equity and audit pricing in the U.S.
Jorgensen, Bjorn N.; Badertscher, Brad; Katz, Sharon; Kinney, William
Borealis.
Jorgensen, Bjorn N.; Kaplan, Robert
Discretionary disclosures to risk-averse traders: a research note.
Jorgensen, Bjorn N.; Kirschenheiter, Michael T.
Discretionary risk disclosures.
Jorgensen, Bjorn N.; Kirschenheiter, Michael T.
Interactive discretionary disclosures.
Jorgensen, Bjorn N.; Kirschenheiter, Michael T.
The valuation accuracy of equity value estimates inferred from conventional empirical implementations of the abnormal earnings growth model: US evidence.
Jorgensen, Bjorn N.; Lee, Yong Gyu; Yoo, Yong Keun
Earnings dispersion and aggregate stock returns.
Jorgensen, Bjorn N.; Li, Jing; Sadka, Gil
Discussion of “are related party transactions red flags?”.
Jorgensen, Bjorn N.; Morley, Julia
K
The individual style of audit partners influences how firms are rated.
Knechel, Robert; Vanstraelen, Anne; Zerni, Mikko
Investor reactions to crypto token regulation.
Koenraadt, Jeroen; Leung, Edith
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Asymmetric persistence and the market pricing of accruals and cash flows.
Konstantinidi, Theodosia; Kraft, Arthur; Pope, Peter F.
Forecasting risk in earnings.
Konstantinidi, Theodosia; Pope, Peter F.
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Failing organisations and organisational failures: the case of accounting and health care regulation.
Kurunmaki, Liisa
Costs, care and rationing: a comparative study of intensive care in the UK and Finland.
Kurunmaki, Liisa; Lapsley, I; Melia, K
Accountingization vs. legitimation: a comparative study of the use of accounting information in Intensive care.
Kurunmaki, Liisa; Lapsley, I.; Melia, K.
Accounting for failure.
Kurunmaki, Liisa; Mennicken, Andrea
Quantifying, economising, and marketising: democratising the social sphere?
Kurunmaki, Liisa; Mennicken, Andrea; Miller, Peter
Calculating failure: the making of a calculative infrastructure for forgiving and forecasting failure.
Kurunmaki, Liisa; Miller, Peter
Sensitive operators.
Kurunmäki, Liisa; Lapsley, Irvine; Melia, Kath
Economising failure and assembling a failure regime. (2023)
Kurunmäki, Liisa; Mennicken, Andrea; Miller, Peter
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Analytics of costing system design.
Labro, Eva
Total cost of ownership purchasing of a service: the case of airline selection at Alcatel Bell.
Labro, Eva
The cost effects of component commonality: a literature review through a management accounting lens.
Labro, Eva
Constructing a total cost of ownership supplier selection methodology based on activity based costing and mathematical programming.
Labro, Eva; Degraeve, Z.; Roodhooft, Filip
A simulation analysis of interactions among errors in costing system design.
Labro, Eva; Vanhoucke, Mario
Accounting for the city.
Lapsley, Irvine; Miller, Peter; Panozzo, Fabrizio
The shaping of public services through calculative practice:the roles of accountants, citizens, professionals, and politicians. (2020)
Lapsley, Irvine; Miller, Peter; Steccolini, Ileana
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Throwing in the towel:what happens when analysts' recommendations go wrong?
Lee, Kenneth; Aleksanyan, Mark; Harris, Elaine; Manochin, Melina
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Sell-side equity analysts and equity sales:a study of interaction. (2021)
Lee, Kenneth; Manochin, Melina
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Measuring the relationship between managerial competencies and performance.
Levenson, Alec R.; Van der Stede, Wim A.; Cohen, Susan G.
Accounting conservatism and the cost of capital: an international analysis.
Li, Xi
Foreign institutional ownership and cross-border lending.
Li, Xi; Lou, Yun
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Mandatory financial reporting and voluntary disclosure:the effect of mandatory IFRS adoption on management forecasts.
Li, Xi; Yang, Holly
Sexism, culture, and firm value:evidence from the Harvey Weinstein scandal and the #MeToo movement.
Lins, Karl V.; Roth, Lukas; Servaes, Henri; Tamayo, Ane
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Does fair value reporting affect risk management? International survey evidence.
Lins, Karl V.; Servaes, Henri; Tamayo, Ane
Accounting rules, equity valuation, and growth options.
Livdan, Dmitry; Nezlobin, Alexander
Incentivizing irreversible investment.
Livdan, Dmitry; Nezlobin, Alexander
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Equity analysts and the market's assessment of risk.
Lui, Daphne; Markov, Stanimir; Tamayo, Ane
From peer review to PCAOB inspections: regulating for audit quality in the U.S.
Löhlein, Lukas
Measuring the independence of audit oversight entities: a comparative empirical analysis.
Löhlein, Lukas
Should auditors be reviewed by peers or should the state do it?
Löhlein, Lukas
M
Alternative lenses for viewing how China has built its accounting and auditing profession.
Macve, Richard
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Discussion comments on C. J. Hairs et al "fair valuation of liabilities".
Macve, Richard
Fair value vs conservatism? Aspects of the history of accounting, auditing, business and finance from ancient Mesopotamia to modern China.
Macve, Richard
Insights to be gained from the study of ancient accounting history:some reflections on the new edition of Finley's The Ancient Economy.
Macve, Richard
The case for deprival value.
Macve, Richard
The importance of interdisciplinary collaboration in researching and publishing accounting history:a personal journey.
Macve, Richard
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The “equator principles”: a success for voluntary codes?
Macve, Richard; Chen, Xiaoli
In memory of Basil Selig Yamey 1919-2020.
Macve, Richard
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Pacioli’s Lens:Through a glass, darkly.
Macve, Richard
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A history of corporate financial reporting in Britain.
Macve, Richard
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Accounting and the territorialization of markets:a field study of the Colorado cannabis market.
Martinez, Daniel E.; Pflueger, Dane; Palermo, Tommaso
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Book Review: Beggar thy neighbor: a history of usury and debt by Charles G. Geisst (2013).
Matringe, Nadia
Early inventory management practices in the foreign exchange market:insights from sixteenth-century Lyon. (2022)
Matringe, Nadia
The meandering trajectories of financial innovations:commercial paper and its uses in sixteenth-century Lyon's trading networks.
Matringe, Nadia
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Memories lost:a history of accounting records as forms of projection. (2024)
Matringe, Nadia; Power, Michael
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Le dépôt en foire au début de l’époque moderne:transfert de crédit et financement du commerce.
Matringe, Nadia
Rethinking regional integration in Africa for inclusive and sustainable development:introduction to the special issue. (2023)
McKay, Andy; Ogunkola, Olawale; Semboja, Haji Hatibu
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Trust and the virtues: a solution to the accounting scandals?
McMillan, Keith
Connecting worlds: the translation of international auditing standards into post-Soviet audit practice.
Mennicken, Andrea
From inspection to auditing: audit and markets as linked ecologies.
Mennicken, Andrea
Too big to fail and too big to succeed: accounting and privatisation in the Prison Service of England and Wales.
Mennicken, Andrea
Translation and standardisation: audit world building in Post-Soviet Russia.
Mennicken, Andrea
Von performativität zu generativität:Bewertung und ihre Folgen im Kontext der Digitalisierung.
Mennicken, Andrea; Kornberger, Martin
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Accounting, territorialization and power.
Mennicken, Andrea; Miller, Peter
Accounting and the plasticity of valuation.
Mennicken, Andrea; Power, Michael
The new politics of numbers:an introduction.
Mennicken, Andrea; Salais, Robert
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Disciplinary constraints on the advancement of knowledge: the case of organizational incentive systems.
Merchant, Kenneth; Van der Stede, Wim A.; Zheng, Liu
Management control systems:performance measurement, evaluation and incentives.
Merchant, Kenneth A; Van der Stede, Wim A.
Performance measurement and incentive compensation: an empirical analysis and comparison of Chinese and western firms' practices.
Merchant, Kenneth A; Van der Stede, Wim A.; Lin, Thomas W.; Yu, Zengbiao
Sistemi di controllo di gestione: misure di performance, valutazione e incentivi.
Merchant, Kenneth A; Van der Stede, Wim A.; Zoni, Laura
Field-based research in accounting: accomplishments and prospects.
Merchant, Kenneth A.; Van der Stede, Wim A.
How culture displaced structural reform:problem definition, marketization, and neoliberal myths in bank regulation. (2023)
Mikes, Anette; Power, Michael
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Governing by numbers: why calculative practices matter. (2001)
Miller, Peter
Mediating instruments and making markets: capital budgeting, science and the economy.
Miller, Peter
Sociology and accounting.
Miller, Peter
Calculating hybrids.
Miller, Peter; Kurunmaki, Liisa; O'Leary, Ted
Accounting, hybrids and the management of risk.
Miller, Peter; Kurunmaki, Liisa; O’Leary, Ted
Rethinking the factory: Caterpillar Inc.
Miller, Peter; O'Leary, Ted
Accounting, organizing, and economizing: connecting accounting research and organization theory.
Miller, Peter; Power, Michael
Talking across purposes [sic] in social investing:standardising boundary objects in times of crisis.
Morley, Julia
The pluralistic foundations of conceptual veiling. (2022)
Morley, Julia
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Will forensic accounting improve the quality of financial statements, enhance corporate governance and ensure organizational cost effectiveness?
Nandy, Rusha
Consumers as tax auditors.
Naritomi, Joana
Accrual accounting, informational sufficiency, and equity valuation.
Nezlobin, Alexander
Dynamic investment models in accounting research.
Nezlobin, Alexander
Dynamics of rate-of-return regulation.
Nezlobin, Alexander; Rajan, Madhav V.; Reichelstein, Stefan
Stability properties of the rate-of-return regulation process.
Nezlobin, Alexander; Rajan, Madhav V.; Reichelstein, Stefan
Structural properties of the price-to-earnings and price-to-book ratios.
Nezlobin, Alexander; Rajan, Madhav V.; Reichelstein, Stefan
Managerial performance evaluation for capacity investments.
Nezlobin, Alexander; Reichelstein, Stefan; Wang, Yanruo
Construct validity in accruals quality research.
Nezlobin, Alexander; Sloan, Richard G.; Giedt, Jenny Zha
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How does judges' personal exposure to financial fraud affect white-collar sentencing?
Nguyen, Trung; Raghunandan, Aneesh; Scherf, Alexa
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High-frequency trading in the stock market and the costs of options market making. (2024)
Nimalendran, Mahendrarajah; Rzayev, Khaladdin; Sagade, Satchit
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Advising on the Act:the UK Companies Act Consultative Committee and Accountancy Advisory Committee 1948—72.
Noke, Christopher
No value in par: a history of the no par value debate in the United Kingdom.
Noke, Christopher
Accounting principles: the consultation draft on realised and distributable profits.
Noke, Christopher W.
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Accounts of the future: a multiple-case study of scenarios in planning and management control processes.
Palermo, Tommaso
How do accounts pass? A discussion of Vollmer’s “Accounting for Tacit Coordination”.
Palermo, Tommaso
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How accounting ends:self-undermining repetition in accounting lifecycles.
Palermo, Tommaso; Power, Michael; Ashby, Simon
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Correcting for asymmetry of information and debt capacity on capital structure empirical tests:evidence from Europe.
Pascual, J.L.; Carabias, Jose M.
LyondellBasell: the longer arm of chapter 11.
Paterson, Sarah
Thinking infrastructure and the organization of markets:the creation of a legal market for cannabis in Colorado.
Pflueger, Dane; Palermo, Tommaso; Martinez, Daniel
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Marking to market versus taking to market.
Plantin, Guillaume; Tirole, Jean
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International differences in the timeliness, conservatism, and classification of earnings.
Pope, Peter; Walker, Martin
Accounting and finance.
Power, Michael
Accounting, boundary-making and organizational permeability.
Power, Michael
Afterword:Audit Society 2.0? (2022)
Power, Michael
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Assurance worlds: consumers, experts and independence.
Power, Michael
Auditing and the production of legitimacy.
Power, Michael
Creativity, risk and the research impact agenda in the United Kingdom. (2018)
Power, Michael
Financial accounting without a state.
Power, Michael
Foreword.
Power, Michael
Foucault and sociology.
Power, Michael
How accounting begins:object formation and the accretion of infrastructure.
Power, Michael
Organized uncertainty: designing a world of risk management.
Power, Michael
Theorizing the economy of traces:from audit society to surveillance capitalism.
Power, Michael
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Twenty-five years of the audit society:a personal reflection.
Power, Michael
The apparatus of fraud risk.
Power, Michael
The audit implosion: regulating risk from the inside.
Power, Michael
The audit society - second thoughts.
Power, Michael
The audit society [Italian translation].
Power, Michael
The audit society [Japanese translation].
Power, Michael
The audit society: rituals of verification.
Power, Michael
The financial reporting system - what is it?
Power, Michael
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The risk management of nothing.
Power, Michael
How to improve the risk cultures of financial institutions.
Power, Michael; Ashby, Simon; Palermo, Tommaso
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Qualitative research in auditing: a methodological roadmap.
Power, Michael; Gendron, Yves
Qualitative research in auditing: a methodological roadmap.
Power, Michael; Gendron, Yves
The firm that would not die:post-death organizing, alumni events, and organization ghosts.
Power, Michael; Tuck, Penelope
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Modelling the microfoundations of the audit society:organizations and the logic of the audit trail.
Power, Michael
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Financial misconduct and employee mistreatment:evidence from wage theft. (2021)
Raghunandan, Aneesh
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Government subsidies and corporate fraud.
Raghunandan, Aneesh
Do socially responsible firms walk the talk?
Raghunandan, Aneesh; Rajgopal, Shiva
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The impact of information frictions within regulators:evidence from workplace safety violations.
Raghunandan, Aneesh; Ruchti, Thomas
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Understanding social closure in its cultural context: accounting practitioners in France (1920-1939).
Ramirez, Carlos
Decline in financial reporting for joint ventures? Canadian evidence on removal of financial reporting choice.
Richardson, A. William; Roubi, Raafat; Soonawalla, Kazbi
Themed section on financial accounting as social and organizational practice: exploring the work of financial reporting.
Robson, Keith; Young, Joni; Power, Michael
A theory of income taxation under multidimensional skill heterogeneity.
Rothschild, Casey; Scheuer, Florian
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Commensuration and styles of reasoning: Venice, cost–benefit, and the defence of place.
Samiolo, Rita
How an accounting tool can help us move beyond environment, social, and governance reporting (ESG) to action.
Sandhu, Harpinder
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How do online conflict disclosures support enforcement? Evidence from personal financial disclosures and public corruption. (2024)
Scherf, Alexandra A.
IFRS adoption in Europe and investment-cash flow sensitivity:outsider versus insider economies.
Schleicher, Thomas; Tahoun, Ahmed; Walker, Martin
The rise of multiplexity and a future of world order/s.
Schoeman, Maxi; Alden, Chris
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India’s Audit and Accounts Service at LSE.
Sen, Julius
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Climate change and the GCC:economic and environmental impact. (2023)
Shapland, Greg
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Close connections: hedge funds, brokers and the emergence of a consensus trade.
Simon, Jan; Millo, Yuval; Engel, Ofer; Kellard, Neil
Analysts' use of nonfinancial information disclosures.
Simpson, Ana
Discussion of the relevance of accounting information in a stock market bubble: Evidence from internet IPOs.
Simpson, Ana
Voluntary disclosure of advertising expenditures.
Simpson, Ana
An empirical examination of a three-component model of professional commitment among public accountants.
Smith, David; Hall, Matthew
Accounting for joint ventures and associates in Canada, UK, and US: do US rules hide information?
Soonawalla, Kazbi
Environmental management accounting.
Soonawalla, Kazbi
The pooling of interests to end the pooling method in IFRS.
Soonawalla, Kazbi; Ireland, Jennifer C.
From conformance to performance: the corporate responsibilities continuum.
Soonawalla, Kothavala; Bhimani, Alnoor
Is social capital valuable? Evidence from mergers and acquisitions.
Suchard, Jo Ann; Nguyen, Giang; Yuelin, Wang
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2016 Editorial.
Van der Stede, Wim A.
25th anniversary conference management accounting research.
Van der Stede, Wim A.
Accounting matters.
Van der Stede, Wim A.
Accounting matters.
Van der Stede, Wim A.
Accounting matters.
Van der Stede, Wim A.
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Accounting matters.
Van der Stede, Wim A.
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Book review: accounting, the social and the political: classics, contemporary and beyond.
Van der Stede, Wim A.
Discussion of “the role of performance measures in the intertemporal decisions of business unit managers”.
Van der Stede, Wim A.
Editorial.
Van der Stede, Wim A.
Editorial.
Van der Stede, Wim A.
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Editorial.
Van der Stede, Wim A.
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Enterprise governance.
Van der Stede, Wim A.
Foreword: Some ideas for further research in managerial accounting.
Van der Stede, Wim A.
“Global” management accounting research: some reflections.
Van der Stede, Wim A.
Introduction: accounting matters.
Van der Stede, Wim A.
Introduction: accounting matters.
Van der Stede, Wim A.
Introduction: accounting matters.
Van der Stede, Wim A.
Management Accounting Research 25th anniversary conference.
Van der Stede, Wim A.
Management accounting in context: industry, regulation and informatics.
Van der Stede, Wim A.
Management accounting research in the wake of the crisis: some reflections.
Van der Stede, Wim A.
Management accounting: where from, where now, where to?
Van der Stede, Wim A.
Measuring 'tight budgetary control'.
Van der Stede, Wim A.
Reducing budget slack may lead managers to focus on the short term.
Van der Stede, Wim A.
Risk and governance reporting: challenges for effective disclosures.
Van der Stede, Wim A.
Support network.
Van der Stede, Wim A.
Target ratcheting.
Van der Stede, Wim A.
Value judgement.
Van der Stede, Wim A.
With manager performance metrics, the tricky question is how to reward long-term thinking.
Van der Stede, Wim A.
With manager performance metrics, the tricky question is how to reward long-term thinking.
Van der Stede, Wim A.
The effect of corporate diversification and business unit strategy on the presence of slack in business unit budgets.
Van der Stede, Wim A.
The effect of national culture on management control and incentive system design in multi-business firms: evidence of intracorporate isomporphism.
Van der Stede, Wim A.
The relationship between two consequences of budgetary controls:budgetary slack creation and managerial short-term orientation.
Van der Stede, Wim A.
The most influential journals in academic accounting.
Van der Stede, Wim A.; Bonner, Sarah E; Hesford, James W; Young, S. Mark
Strategy, choice of performance measures, and performance.
Van der Stede, Wim A.; Chow, Chee W.; Lin, Thomas W.
An empirical analysis of employee responses to bonuses and penalties.
Van der Stede, Wim A.; Wu, Anne; Wu, Steve
Assessing the quality of evidence in empirical management accounting research: the case of survey studies.
Van der Stede, Wim A.; Young, S. Mark; Chen, Clara Xiaoling
Editorial.
Van der Stede, Wim A.
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The effects of creative culture on real earnings management.
Van der Stede, Wim A.
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Tracking the numbers: across accounting and finance, organizations and markets.
Vollmer, Hendrik; Mennicken, Andrea; Preda, Alex
Where the value is:accounting and the spatialization of worth.
Vollmer, Hendrik; Ahblom, Per; Cederberg, Emilia
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Value creation and the possibilities for management accounting research in entertainment: the U.S. motion picture industry.
Young, M; Gong, J; Van der Stede, Wim A.
The role of intellectual capital reporting (ICR) in organisational transformation: a discursive practice perspective.
Yu, Ai; Garcia-Lorenzo, Lucia; Kourti, Isidora
The development of Chinese accountingand bookkeeping before 1850:insights from the Tŏng Tài Shēngbusiness account books (1798-1850).
Yuan, Weipeng; Macve, Richard; Ma, Debin
Reframing imperial China's indigenous accounting history:further discoveries in archival materials from the three centuries before 1850.
Yuan, Weipeng; Macve, Richard
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