Advances in Accounting
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Table of contents
- Cover
- Contentsv
- List of Contributorsix
- Editorial Boardxiii
- Statement of Purpose and Review Proceduresxv
- Editorial Policy and Manuscript form Guidelinesxvii
- Chapter 1. The Effect of Innovative Activity on Firm Performance: The Experience of Taiwan1
- 1. Introduction2
- 2. The Semiconductor Industry5
- 3. Literature Review7
- 4. Hypothesis Development9
- 5. Sample Selection11
- 6. Methodology and Results13
- 7. Conclusions25
- Notes26
- Acknowledgments27
- References27
- Chapter 2. An Examination of Factors Associated with the Type and Number of Internal Control Documen31
- Introduction32
- Research Question Development34
- Method37
- Results39
- Conclusion, Implications, and Future Research43
- Notes45
- Acknowledgments46
- References46
- Chapter 3. Re-Defining ‘‘Materiality’’: An Exercise to Restore Ethical Financial Reporting49
- Introduction49
- Background52
- Research Question, Design and Testable Hypotheses59
- Results and Analysis67
- Summary and Conclusion76
- Notes77
- References78
- Appendix. Illustration of Experimental Instruments80
- Chapter 4. Effects of Subordinate Likeability and Balanced Scorecard Format on Performance-Related J85
- Introduction86
- Background90
- Hypotheses92
- Method96
- Results100
- Discussion106
- Notes108
- References109
- Chapter 5. The Moderating Effect of Manager’s Ethical Judgment on the Relationship Between Budget113
- Introduction113
- Background115
- Hypotheses Development117
- Research Method120
- Results126
- Summary and Conclusion132
- Notes133
- Acknowledgments134
- References134
- Appendix137
- Chapter 6. An Examination of First Call’s Company Issued Guidance Database147
- 1. Introduction147
- 2. Description of First Call Database and Research Methodology150
- 3. Empirical Results155
- 4. Summary174
- Notes175
- References177
- Chapter 7. The Information Content of Reverse Stock Splits179
- 1. Introduction179
- 2. Literature Review and Hypotheses Development182
- 3. Research Methodology187
- 4. Data Description and Empirical Results189
- 5. Summary and Conclusions202
- Notes202
- Acknowledgment203
- References204
- Chapter 8. New Evidence on Auditor Independence Policy207
- 1. Introduction207
- 2. Prior Research and Testable Hypotheses211
- 3. Experimental Methods and Design214
- 4. Results219
- 5. Summary and Conclusions222
- Notes222
- References223
- Appendix A. Illustration of Experimental Instruments226
- Chapter 9. Financial Reporting Practices of Family Firms231
- 1. Introduction231
- 2. Literature Review and Hypothesis Development234
- 3. Sample and Research Design237
- 4. Empirical Findings244
- 5. Conclusion256
- Notes257
- Acknowledgments259
- References259
- Chapter 10. Financial Reporting Factors Affecting Donations to Charitable Organizations263
- 1. Introduction263
- 2. Financial Reporting Factors Related to Donations265
- 3. Empirical Tests273
- 4. Summary and Conclusions282
- Notes283
- Acknowledgments284
- References284
- Chapter 11. The Value-Relevance of Nonfinancial Information: The Biotechnology Industry287
- Introduction287
- The Biotechnology Industry and Hypothesis Development291
- Prior Research and Patent Variable Definitions293
- Research Design296
- Data Sources and Sample Selection300
- Empirical Results301
- Conclusion309
- Notes310
- Acknowledgments311
- References311
- Appendix. Model Development313
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.
Advances in Accounting is now available online at ScienceDirect — full-text online from volume 17 onwards.