المؤلفون: Ege, Matthew¹ (AUTHOR) mege@mays.tamu.edu, Kim, Young Hoon² (AUTHOR), Wang, Dechun¹ (AUTHOR)

المصدر: Contemporary Accounting Research. Dec2024, Vol. 41 Issue 4, p2546-2573. 28p.

مصطلحات موضوعية: *ACCOUNTANTS, *HUMAN resource accounting, *ACCOUNTING firms, *GOVERNMENT accounting, *WAGE increases, *AUDITING, *JOB postings

المؤلفون: Demers, Elizabeth¹ (AUTHOR) elizabeth.demers@uwaterloo.ca, Gaertner, Fabio B.² (AUTHOR), Kausar, Asad³ (AUTHOR), Li, Heather⁴ (AUTHOR), Steele, Logan B.⁵ (AUTHOR)

المصدر: Contemporary Accounting Research. Dec2024, Vol. 41 Issue 4, p2574-2599. 26p.

مصطلحات موضوعية: *ECONOMIC forecasting, *CONSERVATISM (Accounting), *GROSS domestic product, *FINANCIAL statements, *CORPORATE profits

المؤلفون: Barnes, Beau Grant¹ (AUTHOR), Cussatt, Marc² (AUTHOR), Dalton, Derek W.² (AUTHOR), Harp, Nancy L.² (AUTHOR) nharp@clemson.edu

المصدر: Contemporary Accounting Research. Dec2024, Vol. 41 Issue 4, p2260-2289. 30p.

مصطلحات موضوعية: *ACCOUNTING firms, *WOMEN accountants, *ACCOUNTANTS, *SUPERVISORS, GENDER inequality, PANDEMICS, GENDER

المؤلفون: Crowley, Richard M.¹ (AUTHOR), Huang, Wenli² (AUTHOR), Lu, Hai^3,4 (AUTHOR) hai.lu@rotman.utoronto.ca

المصدر: Contemporary Accounting Research. Dec2024, Vol. 41 Issue 4, p2454-2487. 34p.

مصطلحات موضوعية: *MATERIALITY (Accounting), *FINANCIAL statements, *DISCLOSURE, *EARNINGS announcements, MACHINE learning, SOCIAL media

المؤلفون: Pappas, Kostas¹ (AUTHOR), Walker, Martin² (AUTHOR) martin.walker@manchester.ac.uk, Xu, Alice Liang² (AUTHOR), Zeng, Cheng³ (AUTHOR)

المصدر: Contemporary Accounting Research. Sep2024, Vol. 41 Issue 3, p1477-1512. 36p.

مصطلحات موضوعية: *ACCOUNTING firms, *SUBSIDIES, *DISCLOSURE in accounting, *BUSINESS enterprises, *COST

المؤلفون: Dufays, Arnaud¹ (AUTHOR) arnaud.dufays@edhec.edu, Jacobs, Kris² (AUTHOR) kjacobs@bauer.uh.edu, Liu, Yuguo³ (AUTHOR) yuguo.liu@morganstanley.com, Rombouts, Jeroen⁴ (AUTHOR) rombouts@essec.edu

المصدر: Journal of Financial & Quantitative Analysis. Nov2024, Vol. 59 Issue 7, p3416-3447. 32p.

مصطلحات موضوعية: *OPTIONS (Finance), *ASSETS (Accounting), *PRICING, *VALUATION, *MONTE Carlo method

المؤلفون: Heflin, Frank¹ (AUTHOR) frank.heflin@uga.edu, Tan, Jacqueline¹ (AUTHOR), Ton, Karen² (AUTHOR), Wang, Jasmine³ (AUTHOR)

المصدر: Contemporary Accounting Research. Sep2024, Vol. 41 Issue 3, p1639-1671. 33p.

مصطلحات موضوعية: *ACCOUNTING firms, *EARNINGS management, *FINANCIAL statements, *OFFICES, *DISCLOSURE laws, *AUDITING

الشركة/الكيان: UNITED States. Securities & Exchange Commission

المؤلفون: Chichernea, Doina C.¹ (AUTHOR), Schaberl, Philipp D.² (AUTHOR), Thevenot, Maya A.³ (AUTHOR) mtheveno@fau.edu

المصدر: Journal of Accounting, Auditing & Finance. Jul2024, Vol. 39 Issue 3, p643-672. 30p.

مصطلحات موضوعية: *FINANCIAL statements standards, *ACCOUNTING standards, *DISCLOSURE, *PRICES, *FINANCIAL statements, *INVESTORS, FINANCIAL policy

الشركة/الكيان: FINANCIAL Accounting Standards Board

المؤلفون: Gelman, Michael¹ (AUTHOR), Roussanov, Nikolai² (AUTHOR) nroussan@wharton.upenn.edu

المصدر: Review of Financial Studies. Aug2024, Vol. 37 Issue 8, p2586-2624. 39p.

مصطلحات موضوعية: *MENTAL accounting (Economic theory), *CONSUMPTION (Economics), *CREDIT cards, *CONSUMER behavior, *CONSUMER attitudes, *DECISION making, *HOUSEHOLD budgets

المؤلفون: O, Ricardo De la¹ (AUTHOR) rdelao@marshall.usc.edu, Myers, Sean² (AUTHOR)

المصدر: Review of Financial Studies. Jun2024, Vol. 37 Issue 6, p1929-1978. 50p.

مصطلحات موضوعية: *ASSETS (Accounting), *PRICING, *PRICE inflation, *STOCK prices, *RATE of return, *CORPORATE profits

المؤلفون: Cho, Young Jun¹ (AUTHOR) yjcho@smu.edu.sg, Seo, Hojun² (AUTHOR)

المصدر: Contemporary Accounting Research. Jun2024, Vol. 41 Issue 2, p1216-1247. 32p.

مصطلحات موضوعية: *FINANCIAL statements standards, *ACCOUNTING standards, *INTERNATIONAL Financial Reporting Standards, *CAPITAL market

المؤلفون: Huang, Hsin-Yi^1,2 (AUTHOR), Lohwasser, Eric³ (AUTHOR) eric.lohwasser@colostate.edu, Yu, Zhiyuan⁴ (AUTHOR), Chang, Hsihui⁵ (AUTHOR)

المصدر: Journal of Accounting, Auditing & Finance. Apr2024, Vol. 39 Issue 2, p468-491. 24p.

مصطلحات موضوعية: *AUDITORS, *AUDITOR-client relationships, *AUDITING, *ACTIONS & defenses (Law), *CORPORATE meetings, *GOVERNMENT accounting

الشركة/الكيان: PUBLIC Company Accounting Oversight Board

المؤلفون: Everard, Andrea¹ (AUTHOR), St. Pierre, Kent² (AUTHOR) estpierr@sju.edu

المصدر: Journal of Accounting, Auditing & Finance. Apr2024, Vol. 39 Issue 2, p456-467. 12p.

مصطلحات موضوعية: *ACCOUNTING firms, *ACCOUNTING standards, *AUDITING standards, *FRAUD, *AUDITORS, *VALUATION

الشركة/الكيان: PUBLIC Company Accounting Oversight Board

المؤلفون: Chu, Ling¹ (AUTHOR), Fogel-Yaari, Hila² (AUTHOR) hila.fogelyaari@uta.edu, Zhang, Ping³ (AUTHOR)

المصدر: Journal of Accounting, Auditing & Finance. Apr2024, Vol. 39 Issue 2, p589-613. 25p.

مصطلحات موضوعية: *AUDITING, *AUDITORS, *PUBLIC companies, THEORY-practice relationship

الشركة/الكيان: PUBLIC Company Accounting Oversight Board

المؤلفون: Ye, Minlei¹ (AUTHOR) minlei.ye@utoronto.ca, Simunic, Dan A.^2,3 (AUTHOR)

المصدر: Journal of Accounting, Auditing & Finance. Apr2024, Vol. 39 Issue 2, p364-387. 24p.

مصطلحات موضوعية: *AUDITORS, *PUBLIC companies, JUSTICE administration

الشركة/الكيان: PUBLIC Company Accounting Oversight Board

المؤلفون: Pohl, Walter¹ (AUTHOR), Schmedders, Karl² (AUTHOR), Wilms, Ole³ (AUTHOR) ole.wilms@uni-hamburg.de

المصدر: Review of Financial Studies. Mar2024, Vol. 37 Issue 3, p989-1028. 40p.

مصطلحات موضوعية: *ASSETS (Accounting), *PRICES, *CONSUMPTION (Economics), *MATHEMATICAL models of pricing, *RISK aversion, RECURSIVE functions

المؤلفون: Agndal, Henrik¹ (AUTHOR) henrik.agndal@gu.se, Nilsson, Ulf² (AUTHOR)

المصدر: Contemporary Accounting Research. Mar2024, Vol. 41 Issue 1, p292-323. 32p.

مصطلحات موضوعية: *MANAGERIAL accounting, TRUST, SUSPICION

المؤلفون: Zheng, Jiexin¹ (AUTHOR), Ng, Ka Chung² (AUTHOR), Zheng, Rong¹ (AUTHOR), Tam, Kar Yan¹ (AUTHOR) kytam@ust.hk

المصدر: Journal of Management Information Systems. 2024, Vol. 41 Issue 1, p178-205. 28p.

مصطلحات موضوعية: *ACCOUNTING fraud, *FORENSIC accounting, *TELECONFERENCING, STRATEGIC communication, ENCYCLOPEDIAS & dictionaries

المؤلفون: Chircop, Justin¹ (AUTHOR) j.chircop1@lancaster.ac.uk

المصدر: Journal of Accounting, Auditing & Finance. Jan2024, Vol. 39 Issue 1, p29-56. 28p.

مصطلحات موضوعية: *INVENTORY control, *CONSERVATISM (Accounting), *ACCOUNTING standards, CROSS-sectional method

المؤلفون: Dutta, Sunil¹ (AUTHOR), Patatoukas, Panos N.¹ (AUTHOR) panos@haas.berkeley.edu, Wang, Annika Yu² (AUTHOR)

المصدر: Journal of Accounting, Auditing & Finance. Jan2024, Vol. 39 Issue 1, p133-159. 27p.

مصطلحات موضوعية: *CORPORATE accounting, *ACCRUAL basis accounting, *CASH flow, *AMORTIZATION, *DEPRECIATION