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.


Graduate students and researchers in the field of accounting

Table of Contents

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


No. of pages:
© 2007
JAI Press
eBook ISBN:
Print ISBN:

About the editor

Philip Reckers

Affiliations and Expertise

Arizona State University, U.S.A.