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, critical analysis and creative research that would substantively advance our understanding of financial markets and behavioral phenomenon relevant to real world choices. Technology and global competition have brought tremendous changes over the last two decades. A wide array of unsolved questions continues to plague a profession under fire in the aftermath of the Enron bankruptcy. Questions about adequacy of financial accounting and auditing standards, procedures and practices abound today. This volume of Advances in Accounting includes articles that address the predictability of corporate earnings, and recently challenged practices in financial reporting. This volume also addresses unethical auditor practices and the ex-post review of auditor decisions, and evaluation of corporate chief executives' performance. Other articles address important corporate budgetary issues, tax services and accounting education. As never before the accounting profession is searching to redefine itself, and reinvent itself in a period of marked change and enhanced governmental oversight. This volume of AIA provides relevant insights as the community re-examines the role of accounting.
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Book information

  • Published: May 2002
  • Imprint: JAI Press (Elsevier)
  • ISBN: 978-0-7623-0871-2

Table of Contents

List of contributors. Editorial board. Statement of purpose and review procedures. Editorial policy and manuscript form guidelines. Employee stock options and pro-forma earnings management (T.A. Baker et al.). A note on testing a model of cognitive budgetary participation processes using a structured equation modeling approach (V.K. Chong). An experimental market analysis of auditor work-level reduction decisions (M. Coller et al.). Fixed cost allocation and the constrained product mix decision (S. Haka et al.). Do initial public offering firms understate the allowance for bad debts? (S.B. Jackson et al.). Common uncertainty effects on the use of relative performance evaluation for corporate chief executives (L. Kren). The effects of procedural justice and evaluative styles on the relationship between budgetary participation and performance (C.M. Lau, E.W. Lim). An analysis of the accuracy of long term earnings predictions (K.S. Lorek, G.L. Willinger). A preliminary framework in examining the influence of outcome information on evaluation of auditor decisions (D.J. Lowe, P.M.J. Reckers). Income level and income type as determinants of tax return preparation fees: an empirical investigation (D.S. Mauldin et al.). Product decisions in practice (J.W. Paul, S.C. Weaver). Evolving research benchmarks (P.M. Johnson et al.).