Advances in Accounting

Edited by

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

Now in its twentieth edition, Advances in Accounting continues to provide an important forum for discourse among and between academic and practicing accountants on issues of significance to the future of the discipline. Emphasis continues to be placed on original commentary, critical analysis and creative research - research that promises to substantively advance our understanding of financial markets, behavioral phenomenon and regulatory policy. Technology and aggressive global competition have propelled tremendous changes over the two decades since AIA was founded. A wide array of unsolved questions continues to plague a profession under fire in the aftermath of one financial debacle after another. This volume of Advances in Accounting, not surprisingly, includes articles reflective of recent economic distress: articles on the effects of post bankruptcy financial reporting, measurement of decline in earnings persistence, re-estimations of bankruptcy prediction models, and an understanding of new assurance needs. This volume also looks at trends of significance to academics (trends in research and dissertations focus) and practitioners (trends in IS audits). With this 20th volume, Advances in Accounting makes a new commitment to the global arena by introduction of an International Section and a new International Associate Editor. As never before, the accounting profession is seeking ways to reinvent itself and recapture relevance and credibility. AIA likewise continues to champion change through this revised global editorial commitment.

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Book information

  • Published: November 2003
  • Imprint: JAI Press (Elsevier)
  • ISBN: 978-0-7623-1066-1

Table of Contents

Articles. List of contributors. Editorial board. Statement of purpose and review procedures. Editorial policy and manuscript format. Contents. The effects of post-bankruptcy financing on going concern reporting (L.J. Abbott et al.). A time-series approach to measuring the decline in quarterly earnings persistence (S.P. Baginski et al.). Understanding the satisfaction process for new assurance services: the role of attitudes, expectations, disconfirmation and performance (K. Gladden Burke et al.). Re-estimations of the Zmijewski and Ohlson bankruptcy prediction models (J.S. Grice, Jr., M.T. Dugan). Prolific authors of accounting literature (J.R. Hasselback et al.). The impact of non-audit service fee disclosure requirements on audit fee and non-audit service fee in the United Kingdom: an empirical analysis (G. Iyer, V. Iyer). The evolving role of IS audit: a field study comparing the perceptions of IS and financial auditors (V.P. Vendrzyk, N.A. Bagranoff). International Perspectives. The decision-facilitating role of management accounting systems on managerial performance: the influence of locus of control and task uncertainty (V.K. Chong, I.R.C. Eggleton). Change in strategy and MCS: a match over time? (Ralph Kober, J. Ng). Do auditors assess the systematic market risk in their audit pricing decisions? International evidence (P. Sahlstrom, J. Nikkinen). Trends in accounting doctoral dissertations: 1991 - 2000 (M. Porporato et al.). The economic value added (EVA): an analysis of market reaction (B. Deya Tortella, S. Brusco).