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.
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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
Earnings management practices of family owned firms
Financial reporting factors affecting donations to charitable organizations
John Trussel and Linda Parsons