Skip Nav Destination
1 November 2018
In this Issue
Do Auditors Recognize the Potential Dark Side of Executives' Accounting Competence?
Management Disclosures of Going Concern Uncertainties: The Case of Initial Public Offerings
The Impact of Fair Value Measurement for Bank Assets on Information Asymmetry and the Moderating Effect of Own Credit Risk Gains and Losses
Goodwill Impairment: The Effects of Public Enforcement and Monitoring by Institutional Investors
Headline Salience, Managerial Opportunism, and Over- and Underreactions to Earnings
Does Fair Value Accounting Provide More Useful Financial Statements than Current GAAP for Banks?
Is Silence Golden? Audit Team Leader Reactions to Subordinates Who Speak Up “In the Moment” and at Performance Appraisal
Management's Responsibility Acceptance, Locus of Breach, and Investors' Reactions to Internal Control Reports
Accounting in 2036: A Learned Profession: Part I: The Role of Research
Accounting in 2036: A Learned Profession: Part II: A Learned Research and Education Environment
Accounting in 2036: A Learned Profession: Part III: Accounting Education to Foster Learned Profession Globally