Advances in Accounting

Edited by

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

This series focuses on the academic and theoretical side of the profession in the areas of financial accounting, accounting education and auditing. Articles range from empirical and analytical, to the development of new technologies.Advances in Accounting is now available online at ScienceDirect — full-text online from volume 17 onwards.
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Graduate students and researchers in the field of accounting


Book information

  • Published: October 2007
  • Imprint: JAI Press (Elsevier)
  • ISBN: 978-0-7623-1425-6

Table of Contents

The effect of innovation activity on firm performance: the experience of taiwanAsokan Anandarajan, Chen-Lung Chin, Hsin-Yi Chi and Picheng LeeAn examination of factors associated with the type and number of internal control documentation formatsJames Bierstaker, Diane Jarvin and D. Jordan Lowe Redefining “materiality”: an exercise to restore ethical financial reportingGovind Iyer and Stacey Whitecotton EFFECTS OF SUBORDINATE LIKEABILITY AND BALANCED SCORECARD FORMAT ON PERFORMANCE-RELATED JUDGMENTSSteve Kaplan, Michael Peterson and Janet Samuels THE MODERATING EFFECTS ON MANAGER’S ETHICAL JUDGMENT ON THE RELATIONSHIP BETWEEN BUDGET PARTICIPATION AND BUDGETS SLACKAdam Maiga and Fred A. Jacobs An examination of first call’s company issued guidance databaseLynn Rees and Rebecca Wynalda The information content of reverse stock splitsDahlia Robinson Earnings management practices of family owned firmsYen Tong Financial reporting factors affecting donations to charitable organizationsJohn Trussel and Linda Parsons