Journal of Accounting Auditing and Finance

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  Año 2019, Vol. 34, Número 2

  • Shareholder Proposals on the Auditor–Client Relationship: The Case of Nonaudit Service Purchases

    Dana R. Hermanson, Dasaratha V. Rama, Zhongxia Shelly Ye

    • Resumen

    págs. 179-203

    

  • An Analysis of Big 4 Pricing and Firm Size: The Differential Impact of Demand and Supply Shocks on Large and Small Clients

    Fatima A. Alali, Randal J. Elder, Jian Zhou

    • Resumen

    págs. 204-230

    

  • The Economic Consequences of Expanding Accounting Recognition

    Wei Li, Pierre Jinghong Liang, Xiaoyan Wen

    • Resumen

    págs. 231-257

    

  • Does Financial Reporting Conservatism Mitigate Underinvestment?

    Hyun A. Hong, Yongtae Kim, Gerald J. Lobo

    • Resumen

    págs. 258-283

    

  • Signaling Versus Free Cash Flow Theory: What Does Earnings Management Reveal About Dividend Initiation?

    Deborah Drummond Smith, Anita K. Pennathur

    • Resumen

    págs. 284-308

    

  • How Enron Used Accounting for Prepaid Commodity Swaps to Delay Bankruptcy for One Decade: The Shadowy Relationships With Big Banks

    A. Rashad Abdel-Khalik

    • Resumen

    págs. 309-328

    

  • Measuring the Persistency of Earnings Components: Applications of the VAR Model to Long-Run Japanese Data

    Keiichi Kubota, Hitoshi Takehara

    • Resumen

    págs. 329-342