ACCOUNTANCY
BUSINESS
AND
THE PUBLIC
INTEREST
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ACCOUNTANCY BUSINESS AND THE PUBLIC INTEREST
Volume 20 - 2021
Audit
Market Competition, Auditor Independence and Audit Quality: A
Theoretical Model
and Policy Implications, Fujiao Xie, pages 1-28.
Cryptoasset Development,
Regulatory Maturation, and Future Directions – Considerations for
Accounting
Practitioners, Sean Stein Smith, pages 29-51
Unfaithful Representation:
Understating
Accounts Receivable In The Name Of Conservatism, Timothy Gordon
Bryan, Mark A.
McKnight and Robert Houmes, pages 52-72.
Corporate Social Responsibility (CSR):
Focus on Tax Avoidance
and Financial Ratio Analysis, Md.
Jahidur Rahman and LI Leqi, pages 73-89.
Mid-Level Accounting
and Finance Managers’ Perceptions of Their Familiarity with Sox
Whistleblower
Protection Laws, Vincent Owhoso and Peter M. Theuri, pages 90-114.
How the
Tax Cuts and Jobs Act of 2017 Affects Charitable Contribution Deductions,
Robin
L. Overweg, Teri Grimmer and Sarah Borchers, pages 115-132.
The Effects
of Auditor Changes on Shareholder Voting Patterns, Ankita Singhvi,
pages
133-149.
Corporate
Governance and Public Sector Banks Consolidation: Evidence from India,
I. Sridhar
and Sahil Singh Jasrotia, pages 150-163.
Evaluating the
Effectiveness of
Firm-Centric Teams as a Structural Mechanism to Introduce
Organizational
Agility, Gabriel Dickey and William E. Wilcox, pages 164-183.
Corporate Risk Disclosure: A
Conventional and Islamic Bank
Perspective, Shamsun Nahar, Mohammad Istiaq Azim, Mohammad Nazrul
Islam and Md
Khokan Bepari, pages 184-213.
Financial Restatements and
Subsequent Auditor
Behavior, Essam Elshafie, pages 214-247
Board gender diversity and
integrated
reporting quality: Evidence from South Africa, Augustine Donkor,
Hadrian Geri
Djajadikerta and Saiyidi Mat Roni, pages 248-265.
FDII and GILTI
Tax Provisions: Understanding the Carrot and the Stick of Repatriating
Income to
the United States in Light of Biden Proposals, Al Asuncion, Robin L. Overweg and Teresa Stephenson, pages 266-275.
Real Activities
Earnings Management in Pharmaceutical Companies, Sara Aliabadi and
Alireza
Dorestani, pages 276-292.
Real
Earnings Management Through Sales Manipulation and Firm Performance:
Evidence
from China, Md. Jahidur Rahman and Ni Xiong, pages 293-311.
An Experiential-Learning Approach For
Delivering An Accounting Analytics Capstone Course, Poh-Sun Seow,
Gary Pan and Clarence Go, pages 312-322.
The Stability of the U.S.
Commercial Banks During the COVID-19
Pandemic: Impacts and Implications from Regulator and Management
Decisions,
Nancy Seelye, Paul W. Ziegler and T. Brian Routh, pages 323-339.
Audit
Conservatism or Opinion Shopping? Audit Reporting Challenges in a
Developing
Country, Mohammad Istiaq Azim and Muin Uddin Ahmed, pages 340-357.
Business Strategy:
Which Economic Drivers Influence Firms to Execute Circular Economy?,
Md.
Jahidur Rahman, Liu Yuhan and Rakiba Sultana, pages 358-368.
Accounting
For Corporate America’s Pension Plans: A Review Of Recent History,
S. Cathy
McCrary and Robert Houmes, pages 369-382.
The Impact of Ruling Family
Board Members on the
Performance of Commercial Banks, Kienpin Tee and Samy Garas, pages
383-407.
Intellectual
Capital and Corporate Performance: In the context of Banking Industry
in Bangladesh,
Muin Uddin Ahmed, Mohammad Istiaq Azim and Md. Nurul Kabir, page
408-425.
The
Impact of the IFRS 9 Expected Loss Approach on Accounting Conservatism,
Clarence
Goh, Chu Yeong Lim and Kevin Ow Yong, pages 426-443.
Joint Cost Allocation Anomaly
Detection in
Not-for-profit Organizations (NPOs) Using Cluster Analysis,
Hemantha S. B.
Herath and Tejaswini C. Herath, pages 444-465.
Nevada leads Delaware in
2013 Through 2016 SEC Trading Suspensions and 2015 & 2016 PCAOB
& SEC
Releases,
A.J. Cataldo II, John S. DeJoy and Ryan Cahalan, pages 466-483.
The Impact of Board Characteristics on
Economic Performance of Corporate Sustainability: Learnings
from India, Sandeep Goel and Nimisha
Kapoor, pages 484-507.
The Nonprofit Sector’s Two-Tier
Accountability System: Is It Optimal? A Game-Theoretical
Analysis, Kofi Bondzie
Afful and Kwasi Awauah-Werekoh, pages 508-533.
Gauging The Impact Of
IFRS Converged Ind-As On The Indian Financial Reporting System, Sakshi Bathla and Anil Kumar Sharma, pages 534-547.
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