Description 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.
Audience
Graduate students and researchers in the field of accounting
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
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