Now in its twenty-first 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 and grabbling with the advent of international accounting standards. This volume of Advances in Accounting not surprisingly includes articles reflective of recent focus on corporate governance, earnings management and the influence of the CEO, the accuracy of earnings forecasts and the value relevance or voluntary and mandated disclosures. This volume also looks at challenges facing the academic community with respect to technology and addresses pedagogical advances holding promise. AIA continues its commitment to the global arena by publishing research with an international perspective in the International Section inaugurated in Volume 20. As never before the accounting profession is seeking ways to reinvent itself and recapture relevance and credibility. AIA likewise continues to champion forward thinking research.
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(J.L. Bierstaker, A. Wright). The Value Relevance of Earnings and Book Value Under Pooling and Purchase Accounting. (C.S. Agnes Cheng, K.R. Ferris, Su-Jane Hseih, Yuli Su). Earnings Management and Forced Ceo Dismissal. (L. Guan, C.J. Wright, S.L. Leikam). The Decision to Diclose Environmental Information: A Research Review and Agenda. (T.M. Lee, P.D. Hutchison). The Voluntary Disclosure of Advertising Expenditures: The Case of the Pharmaceutical Industry and Healthcare Reform. (J. Legoria). An Analysis of the First Two Decades of Advances in Accounting. (M.J. Meyer, J. Rigsby, D.J. Lowe). The Relative Accuracy of Analysts' Published Forecasts Versus Whisper Forecasts Surrounding the Adoption of Regulation FD. (L. Rees, D. Adut). The Impact of Management Image and Non-Audit Service Fees on Investors' Perceptions of Earnings Quality. (S. Solomon, P.M.J. Reckers, D.J. Lowe). Perspectives On Education. The "Shock" Factor In Students' Performance In Accounting Examinations. (A.M.G. Gelardi, C.E.N. Emby). Electronic-Commerce Education: Insights from Academicians and Practitioners. (Z. Rezaee, R. Elam, J.H. Cassidy). Using Cases in the Classroom. (P. Smith). Technology and the Accounting Curriculum: Where it is and Where it Needs to Be. (L. Solomon, C.I. Hastings).
International Perspectives. Corporate Characteristics, Governance Rules and the Extent of Voluntary Disclosure in Spain. (Marosario Babio Arcay, Maflora Muino Vazquez).
The Importance of Procedural Fairness in Budgeting. (Chong M. Lau, S.L.C. Tan). Research Note. High Impact Behavioral Accounting Articles and Authors. (P.M.J. Reckers, S. Solomon).