Advances in Accounting

Edited by

  • Philip Reckers, Arizona State University, U.S.A.

Advances in Accounting was founded nearly twenty years ago to provide a forum for discourse among and between academic and practicing accountants on issues of significance to the future of the discipline. Emphasis was placed on original commentary and creative research that would substantively advance our understanding of behavioral and financial markets phenomena relevant to real world choices. Technology and global competition have brought tremendous changes in business and accounting over the last two decades. A wide array of unsolved questions continue to challenge a profession that defies definition and which is continuously reinventing itself. This volume of Advances in Accounting focuses on questions of the 'value added' by accounting information and audit services. Articles explore the important task of valuing corporate entities. What information contributes to firm valuation (forecasts and disclosures, auditor changes and audit opinions, financial and non-financial information) and how? Other articles investigate challenges currently faced by auditors (client selection, pricing behavior, and audit quality). Finally contributors address the human side of career opportunities in the discipline and whether adequate human resources are flowing into the profession today. The theme of this collective effort is new solutions for new problems.
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Book information

  • Published: May 2001
  • Imprint: JAI Press (Elsevier)
  • ISBN: 978-0-7623-0719-7

Table of Contents

List of contributors. Editorial board. Statement of purpose and review procedures. The probability of earnings-related disclosure as a determinant of predisclosure information production (S. Baginski et al.). The effects of fee pressure and partner pressure on audit planning decisions (J.L. Bierstaker, A. Wright). Auditor resignations versus dismissals: an examination of the differential effects on market liquidity and trading activity (J.P. Boone, K.K. Raman). Pricing behavior, effort choices, and settlement offers under alternative legal cost allocation systems: evidence from an auditing game (Ping Zhang et al.). Is there incremental information content in the going concern explanatory paragraph? (R.Z. Elias, J. Johnston). The effect of match and mismatch between the career anchors and the job settings of CPAs: an empirical analysis (J. Russell Hardin et al.). Analysts' earnings forecast revision around industry member firms' earnings announcements (S.C. Lim et al.). The implications of firms' investment opportunities for the valuation of cash flows from investing activities (J.P. Jones). The value-relevance of current and forward-looking accounting information subsequent to a corporate restructuring (R. Morton, J. Neill). Depreciation and the market's valuation of earnings (R. Powell et al.). An investigation of the corporate information environment as reflected by Dow Jones News Retrieval Services disclosures (G.R. Young et al.). The dynamic market for research talent (P. Johnson et al.).