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Journal of accounting, auditing & finance

中文名称：会计，审计与金融杂志

ISSN：0148-558X
出版周期：Quarterly

发文量：376

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1.Soft Information in Loan Agreements

机译：贷款协议中的软信息
- 作者：Zahn Bozanic;Lin Cheng;Tzachi Zach
- 期刊名称：《Journal of accounting, auditing & finance》 | 2018年第1期
- private information;
- loan contracts;
- textual analysis;
- credit risk;
- contract design;
2.Are Transient Institutions Sophisticated Enough to Interpret Small Negative Earnings Surprises?

机译：瞬息万变的机构是否足以解释少量的负收益惊喜？
- 作者：Samir Trabelsi
- 期刊名称：《Journal of accounting, auditing & finance》 | 2018年第1期
3.Information Technology Controls Quality and Audit Fees: Evidence From Italy

机译：信息技术控制质量和审计费用：来自意大利的证据
- 作者：Tatiana Mazza;Stefano Azzali
- 期刊名称：《Journal of accounting, auditing & finance》 | 2018年第1期
- audit fees;
- audit risk;
- internal audit;
- internal control;
- Information Technology;
4.Can Transient Institutions Correctly Interpret Small Negative Earnings Surprises in the Absence of Access to Management's Private Information?

机译：瞬息万变的机构能否正确解释缺少管理人员私人信息的小额负收益惊喜？
- 作者：Gang Hu;Bin Ke;Yong Yu
- 期刊名称：《Journal of accounting, auditing & finance》 | 2018年第1期
- institutional investors;
- small negative earnings surprises;
- market efficiency;
5.The Even-Odd Nature of Audit Committees and Corporate Earnings Quality

机译：审计委员会的奇数性质和公司收益质量
- 作者：Huasheng Gao;Jun Huang
- 期刊名称：《Journal of accounting, auditing & finance》 | 2018年第1期
- voting efficiency;
- audit committee;
- financial restatement;
- earnings quality;
- even;
- odd;
6.Fundamental Analysis and Option Returns

机译：基本面分析和期权收益
- 作者：Theodore Goodman;Monica Neamtiu;X. Frank Zhang
- 期刊名称：《Journal of accounting, auditing & finance》 | 2018年第1期
- fundamental analysis;
- return;
- fundamental volatility;
- accounting signals;
7.The Effect of Compensation Disclosure on Compensation Benchmarking: Evidence From China

机译：薪酬披露对薪酬基准的影响：来自中国的证据
- 作者：Wei Jiang;Xinxin Liao;Bingxuan Lin;Yunguo Liu
- 期刊名称：《Journal of accounting, auditing & finance》 | 2018年第2期
- compensation disclosure;
- compensation benchmarking;
- economic consequences;
- agency conflicts;
- labor market competition;
8.Differential Volume and Price Reactions to Loss Announcements and the Association With Loss Reversals

机译：对损失公告的不同数量和价格反应以及与损失冲销的关联
- 作者：Jack Dorminey;Kumar Sivakumar;Jayaraman Vijayakumar
- 期刊名称：《Journal of accounting, auditing & finance》 | 2018年第2期
- abnormal trading volume;
- earnings announcements;
- differential volume and price;
- losses;
- loss reversals;
- trading volume;
9.Audit Committee Accounting Expertise, Analyst Following, and Market Liquidity

机译：审计委员会会计专业知识，分析师关注度和市场流动性
- 作者：David B. Farber;Shawn X. Huang;Elaine Mauldin
- 期刊名称：《Journal of accounting, auditing & finance》 | 2018年第2期
- analyst following;
- audit committee accounting expertise;
- market liquidity;
10.Outside Directors, Corporate Social Responsibility Performance, and Corporate Tax Aggressiveness: An Empirical Analysis

机译：外部董事，企业社会责任绩效和企业税收积极性的实证分析
- 作者：Roman Lanis;Grant Richardson
- 期刊名称：《Journal of accounting, auditing & finance》 | 2018年第2期
- outside directors;
- corporate social responsibility;
- corporate tax aggressiveness;
11.SOX Disclosure and the Effect of Internal Controls on Executive Compensation

机译：SOX披露和内部控制对高管薪酬的影响
- 作者：Angelo Paletta;Genc Alimehmeti
- 期刊名称：《Journal of accounting, auditing & finance》 | 2018年第2期
- corporate governance;
- internal control system;
- executive compensation;
- Sarbanes–Oxley Act;
- agency theory;
12.Do Companies With Effective Internal Controls Over Financial Reporting Benefit From Sarbanes-Oxley Sections 302 and 404?

机译：萨班斯-奥克斯利法案第302和404节是否对财务报告具有有效内部控制的公司是否会受益？
- 作者：Parveen P. Gupta;Heibatollah Sami;Haiyan Zhou
- 期刊名称：《Journal of accounting, auditing & finance》 | 2018年第2期
- accounting disclosure;
- information asymmetry;
- bid-ask spread;
- trading volume;
- price volatility;
- cost–benefit;
- Sarbanes–Oxley Act;
13.Auditor-Provided Lobbying Service and Audit Quality

机译：审核员提供的游说服务和审核质量
- 作者：Brian Burnett;Hui Chen;Katherine Gunny
- 期刊名称：《Journal of accounting, auditing & finance》 | 2018年第3期
- auditor lobbying;
- actual audit quality;
- perceived audit quality;
- advocacy threat;
- Sarbanes–Oxley;
14.Allocation of Decision Rights Between the Parent Company and Its Subsidiaries

机译：母公司及其子公司之间的决策权分配
- 作者：Yuanyuan Liu;Ting Luo;Heng Yue
- 期刊名称：《Journal of accounting, auditing & finance》 | 2018年第3期
- decentralization;
- power structure;
- external environmental uncertainty;
- internal information quality;
- performance;
15.Is There a Relation Between Residual Audit Fees and Analysts' Forecasts?

机译：剩余审计费用与分析师的预测之间是否有关系？
- 作者：John L. Abernathy;Tony Kang;Gopal V. Krishnan;Changjiang Wang
- 期刊名称：《Journal of accounting, auditing & finance》 | 2018年第3期
- audit fees;
- earnings quality;
- analysts’ forecasts;
- forecast dispersion;
- forecast accuracy;
16.Mutual-Fund-Affiliated Analysts and Stock Price Synchronicity: Evidence From China

机译：共同基金分析师与股票价格同步性：来自中国的证据
- 作者：Xuanyu Jiang;Nianhang Xu;Qingbo Yuan;Kam C. Chan
- 期刊名称：《Journal of accounting, auditing & finance》 | 2018年第3期
- affiliated analyst;
- stock price synchronicity;
- mutual fund;
- analyst coverage;
17.Managers' Cost of Equity Capital Estimates: Empirical Evidence

机译：经理的股本成本资本估算：经验证据
- 作者：Stephannie Larocque;Alastair Lawrence;Kevin Veenstra
- 期刊名称：《Journal of accounting, auditing & finance》 | 2018年第3期
- cost of capital;
- realized returns;
- CAPM;
- manager estimates;
- implied cost of capital;
18.Earnings Opacity and Closed-End Country Fund Discounts

机译：收益不透明度和封闭式国家/地区基金折扣
- 作者：Feng Chen;Ole-Kristian Hope;Qingyuan Li;Xin Wang
- 期刊名称：《Journal of accounting, auditing & finance》 | 2018年第3期
- closed-end country funds;
- fund discounts;
- earnings opacity;
- information acquisition and processing;
- international;
19.The Audit Market Dynamics in a Mandatory Joint Audit Setting: The French Experience

机译：强制性联合审核环境中的审核市场动态：法国经验
- 作者：Lamya Kermiche;Charles Piot
- 期刊名称：《Journal of accounting, auditing & finance》 | 2018年第4期
- joint audit;
- auditor concentration;
- auditor switch;
- Markov chain;
- France;
20.Auditor Tenure and Quality of Financial Reporting

机译：审计师任期和财务报告质量
- 作者：Ling Chu;Jie Dai;Ping Zhang
- 期刊名称：《Journal of accounting, auditing & finance》 | 2018年第4期
- auditor tenure;
- bias in earnings;
- litigation risks;
21.Does Forecast Bias Affect Financial Analysts' Market Influence?

机译：预测偏差会影响财务分析师的市场影响力吗？
- 作者：Sami Keskek;Senyo Y. Tse
- 期刊名称：《Journal of accounting, auditing & finance》 | 2018年第4期
- analyst forecasts;
- forecast bias;
- market response;
- firm characteristics;
22.Unexpected Fees and the Prediction of Material Weaknesses in Internal Control Over Financial Reporting

机译：财务报告内部控制中的意外费用和重大缺陷的预测
- 作者：Susan M. Albring;Randal J. Elder;Xiaolu Xu
- 期刊名称：《Journal of accounting, auditing & finance》 | 2018年第4期
- Section 302;
- Section 404;
- internal control weaknesses;
- unexpected fees;
23.Technical Inefficiency, Allocative Inefficiency, and Audit Pricing

机译：技术效率低下，分配效率低下和审计定价
- 作者：Hsihui Chang;Yi-Ching Kao;Raj Mashruwala;Susan M. Sorensen
- 期刊名称：《Journal of accounting, auditing & finance》 | 2018年第4期
- technical inefficiency;
- allocative inefficiency;
- audit pricing;
- Big 4;
- DEA;
24.Managerial Ability and the Quality of Firms' Information Environment

机译：管理能力与企业信息环境质量
- 作者：Bok Baik;Paul A. Brockman;David B. Farber;Sam (Sunghan) Lee
- 期刊名称：《Journal of accounting, auditing & finance》 | 2018年第4期
- information environment;
- managerial ability;
- equity incentives;
- disclosure quality;
- rent extraction;
25.Parent-Subsidiary Investment Layers and Audit Fees

机译：母子公司投资层次和审计费用
- 作者：Ferdinand A. Gul;Audrey Wen-hsin Hsu;Sophia Hsin-Tsai Liu
- 期刊名称：《Journal of accounting, auditing & finance》 | 2018年第4期
- audit fees;
- parent-subsidiary structure;
- investment layers;
- tax haven;
- related-party transactions;
26.Is Other Comprehensive Income Reported in the Income Statement More Value Relevant? The Role of Financial Statement Presentation

机译：损益表中报告的其他综合收益是否更有价值？财务报表列报的作用
- 作者：Steve Lin;Donel Martinez;Changjiang Wang;Ya-wen Yang
- 期刊名称：《Journal of accounting, auditing & finance》 | 2018年第4期
- other comprehensive income;
- reporting location;
- financial statement presentation;
- value relevance;
- comprehensive income;
27.Do Auditor Advocacy Attitudes Impede Audit Objectivity?

机译：审计师的倡导态度会阻碍审计的客观性吗？
- 作者：Robin Pennington;Jennifer K. Schafer;Robert Pinsker
- 期刊名称：《Journal of accounting, auditing & finance》 | 2017年第1期
- attitudes;
- planned search;
- advocacy;
28.Marking-to-Market, Commonality in Liquidity, and Government Guarantee Effect: Evidence From China

机译：市场定价，流动性通用性和政府担保效应：来自中国的证据
- 作者：Hawfeng Shyu
- 期刊名称：《Journal of accounting, auditing & finance》 | 2017年第1期
29.Legal Regimes and Investor Response to the Auditor's Going-Concern Opinion

机译：法律制度和投资者对审计师持续经营意见的回应
- 作者：Asad Kausar;Richard J. Taffler;Christine E. L. Tan
- 期刊名称：《Journal of accounting, auditing & finance》 | 2017年第1期
- going concern;
- bankruptcy law;
- market reaction;
- auditing;
- international accounting;
30.Usefulness of Accounting Estimates: A Tale of Two Countries (China and India)

机译：会计估计的有用性：两个国家的故事（中国和印度）
- 作者：Li Li Eng;Thanyaluk Vichitsarawong
- 期刊名称：《Journal of accounting, auditing & finance》 | 2017年第1期
- prediction models;
- earnings;
- cash flows;
- international financial reporting standards;
- accounting systems;
31.Estimates of Optimal Audit Firm Tenure Across Different Legal Regimes

机译：不同法律制度下最佳审计公司任期的估计
- 作者：Li (Lily) Z. Brooks;C. S. Agnes Cheng;Joseph A. Johnston;Kenneth J. Reichelt
- 期刊名称：《Journal of accounting, auditing & finance》 | 2017年第1期
- auditor firm tenure;
- earnings quality;
- audit quality;
- mandatory audit firm rotation;
- investor protection;
- legal regime;
32.Implications of Political Patronage and Political Costs for Corporate Disclosure: Evidence From the Shanghai Pension Corruption Scandal

机译：政治赞助和政治成本对公司披露的影响：来自上海养老金腐败丑闻的证据
- 作者：Jean J. Chen;Xinsheng Cheng;Stephen X. Gong;Youchao Tan
- 期刊名称：《Journal of accounting, auditing & finance》 | 2017年第1期
- political costs;
- corporate disclosure;
- guanxi;
- corruption;
- China;
33.Has the Regulation of Non-GAAP Disclosures Influenced Managers' Use of Aggressive Earnings Exclusions?

机译：非GAAP披露规定是否影响经理人使用激进收入排除法？
- 作者：Ervin L. Black;Theodore E. Christensen;Paraskevi Vicky Kiosse;Thomas D. Steffen
- 期刊名称：《Journal of accounting, auditing & finance》 | 2017年第2期
- non-gaap earnings;
- pro forma earnings;
- earnings benchmarks;
- sox regulation;
- regulation g;
- opportunistic financial reporting;
34.Geographic Location of the Firm and Credit Rating Accuracy

机译：公司的地理位置和信用评级的准确性
- 作者：Bikki Jaggi;Leo Tang
- 期刊名称：《Journal of accounting, auditing & finance》 | 2017年第2期
- geography;
- proximity;
- soft information;
- credit rating;
35.Accounting Conservatism and Firm Growth Financed by External Debt: The Role of Debt Maturity

机译：外债融资的会计稳健性和企业成长：债务成熟度的作用
- 作者：Tony Kang;Gerald J. Lobo;Michael C. Wolfe
- 期刊名称：《Journal of accounting, auditing & finance》 | 2017年第2期
- conservatism;
- debt maturity;
- firm growth;
- external financing;
36.Accounting Discretion and Purchase Price Allocation After Acquisitions

机译：收购后会计自由裁量权和购买价分配
- 作者：Ivy Xiying Zhang;Yong Zhang
- 期刊名称：《Journal of accounting, auditing & finance》 | 2017年第2期
- fair-value accounting;
- intangible assets;
- sfas 142;
- goodwill;
37.Revisiting Post-Downgrade Stock Underperformance: The Impact of Credit Watch Placements on Downgraded Firms' Long-Term Recovery

机译：重访降级后股票表现不佳：信用守望的位置对降级的公司长期复苏的影响
- 作者：Alfred Zhu Liu;Le Sun
- 期刊名称：《Journal of accounting, auditing & finance》 | 2017年第2期
- credit-rating agencies;
- credit watch;
- implicit contracting;
- event study;
- long-term stock returns;
38.The Restating of Financial Statements by REITs

机译：房地产投资信托基金重述财务报表
- 作者：John C. Adams;Darren K. Hayunga;Stephanie J. Rasmussen
- 期刊名称：《Journal of accounting, auditing & finance》 | 2017年第3期
- REITs;
- financial restatements;
39.Auditor Pricing of Excess Cash Holdings

机译：多余现金控股的审计师定价
- 作者：Kimberly C. Gleason;Adam J. Greiner;Yezen H. Kannan
- 期刊名称：《Journal of accounting, auditing & finance》 | 2017年第3期
- audit fees;
- overinvestment;
- agency conflicts;
- excess cash holdings;
- shareholder rights;
40.The Role of Internal Control in the Equity Issue Market: Evidence From Seasoned Equity Offerings

机译：内部控制在股票发行市场中的作用：来自经验丰富的股票发行的证据
- 作者：Xinghua Gao;Yonghong Jia
- 期刊名称：《Journal of accounting, auditing & finance》 | 2017年第3期
- internal control;
- seasoned equity offering;
- cost of capital;
- investment-banking fee;
- SEO underpricing;
41.How Analysts and Whisperers Use Fundamental Accounting Signals to Make Quarterly EPS Forecasts

机译：分析师和窃窃私语者如何使用基本会计信号进行季度每股收益预测
- 作者：Susan Wahab;Karen Teitel;Bernard Morzuch
- 期刊名称：《Journal of accounting, auditing & finance》 | 2017年第3期
- whisper forecasts;
- analysts' forecasts;
- quarterly earnings;
- forecast errors;
- fundamental analysis;
42.Nonprofit Stakeholder Response to Going-Concern Audit Opinions

机译：非营利组织利益相关者对持续关注的审计意见的回应
- 作者：Keval Amin;Erica E. Harris
- 期刊名称：《Journal of accounting, auditing & finance》 | 2017年第3期
- going-concern opinion;
- nonprofit stakeholders;
- nonprofit organizations;
43.The Effects of Accruals Quality on Audit Hours and Audit Fees

机译：应计质量对审计时间和审计费用的影响
- 作者：Myojung Cho;Eunsun Ki;Soo Young Kwon
- 期刊名称：《Journal of accounting, auditing & finance》 | 2017年第3期
- audit quality;
- audit effort;
- audit hours;
- audit fees;
- accruals quality;
- innate accruals;
- discretionary accruals;
- cash flow risk;
44.Herding on Earnings News: The Role of Institutional Investors in Post-Earnings-Announcement Drift

机译：追赶收益新闻：机构投资者在收益后公告漂移中的作用
- 作者：Linda H. Chen;Wei Huang;George J. Jiang
- 期刊名称：《Journal of accounting, auditing & finance》 | 2017年第4期
45.The Confirmation Effect of Analyst Recommendation Reiterations

机译：分析师推荐重复的确认效果
- 作者：Jing Chen;Michael J. Jung;Joshua Ronen
- 期刊名称：《Journal of accounting, auditing & finance》 | 2017年第4期
- analysts;
- analyst recommendations;
- reiterations;
- confirmation effect;
46.(Un)intended Consequences of a Mandatory Dividend Payout Regulation for Earnings Management: Evidence From a Natural Experiment

机译：盈余管理的强制性股息支付规定的（非预期）后果：来自自然实验的证据
- 作者：Michael Welker;Kangtao Ye;Ning Zhang
- 期刊名称：《Journal of accounting, auditing & finance》 | 2017年第4期
- dividend;
- earnings;
- natural experiment;
- shareholder protection;
- accruals;
47.A Comparative Analysis of Accounting-Based Valuation Models

机译：基于会计的评估模型的比较分析
- 作者：Kung-Cheng Ho;Shih-Cheng Lee;Chien-Ting Lin;Min-Teh Yu
- 期刊名称：《Journal of accounting, auditing & finance》 | 2017年第4期
48.Announcement

机译：公告
- 期刊名称：《Journal of accounting, auditing & finance》 | 2017年第4期
49.Earnings Comparability, Accounting Similarities, and Stock Returns: Evidence From Peer Firms' Earnings Restatements

机译：收益可比性，会计相似性和股票收益：来自对等公司收益重述的证据
- 作者：John L. Campbell;P. Eric Yeung
- 期刊名称：《Journal of accounting, auditing & finance》 | 2017年第4期
- earnings comparability;
- restatements;
- accounting choice;
- stock returns;
50.Bowling Alone, Bowling Together: Is Social Capital Priced in Bank Loans?

机译：独自打保龄球，一起打保龄球：社会资本是以银行贷款定价的吗？
- 作者：C. S. Agnes Cheng;Jing Wang;Ning Zhang;Sha Zhao
- 期刊名称：《Journal of accounting, auditing & finance》 | 2017年第4期
- loan spreads;
- societal level;
- social norms and networks;
- private debt;
51.Advisory Board and Earnings Persistence

机译：咨询委员会和收入持续性
- 作者：Pei-Hui Hsu;Xuesong Hu
- 期刊名称：《Journal of accounting, auditing & finance》 | 2016年第1期
- board of directors;
- earnings persistence;
- advisory board;
52.How Corporate Governance Affects Investment Decisions of Major Shareholders in UK Listed Companies: Has the Recent Credit Crunch Changed the Game?

机译：公司治理如何影响英国上市公司大股东的投资决策：最近的信贷紧缩是否改变了局面？
- 作者：Amira Hawas;Chin-Bun Tse
- 期刊名称：《Journal of accounting, auditing & finance》 | 2016年第1期
- corporate governance;
- major shareholders;
- investment decisions;
- 2007-2008 financial crisis;
53.Disentangling the Effects of Corporate Disclosure on the Cost of Equity Capital: A Study of the Role of Intellectual Capital Disclosure

机译：揭露公司披露对股权资本成本的影响：智力资本披露的作用研究
- 作者：Musa Mangena;Jing Li;Venancio Tauringana
- 期刊名称：《Journal of accounting, auditing & finance》 | 2016年第1期
- cost of equity capital;
- intellectual capital disclosure;
- financial disclosure;
- disclosure interactions;
54.Internal Corporate Governance and Classification Shifting Practices: An Analysis of U.K. Corporate Behavior

机译：公司内部治理与分类转变实践：英国公司行为分析
- 作者：Alaa Zalata;Clare Roberts
- 期刊名称：《Journal of accounting, auditing & finance》 | 2016年第1期
- corporate governance;
- earnings management;
- classification shifting;
- non-recurring items;
55.Comment Letter Frequency and CFO Turnover: A Dynamic Survival Analysis

机译：评论信频率和CFO营业额：动态生存分析
- 作者：Miles Gietzmann;Antonio Marra;Angela Pettinicchio
- 期刊名称：《Journal of accounting, auditing & finance》 | 2016年第1期
- comment letter;
- CFO turnover;
- management turnover;
- survival analysis;
- SEC;
56.National Culture and Internal Control Material Weaknesses Around the World

机译：世界各地的民族文化和内部控制物质弱点
- 作者：Kiridaran Kanagaretnam;Gerald J. Lobo;Chen Ma;Jian Zhou
- 期刊名称：《Journal of accounting, auditing & finance》 | 2016年第1期
- national culture;
- individualism;
- uncertainty avoidance;
- power distance;
- internal control material weakness;
57.2016 Journal of Accounting, Auditing and Finance Conference Lake Louise, Banff National Park, Canada, June 27-29, 2016

机译：2016年《会计，审计与财务杂志》会议路易斯湖，加拿大班夫国家公园，2016年6月27日至29日
- 期刊名称：《Journal of accounting, auditing & finance》 | 2016年第1期
58.Internal Control Weakness Disclosure and Firm Investment

机译：内部控制弱点披露与企业投资
- 作者：Yan Sun
- 期刊名称：《Journal of accounting, auditing & finance》 | 2016年第2期
- internal control disclosure;
- firm investment;
59.Corporate Governance and Bankruptcy Risk

机译：公司治理与破产风险
- 作者：Ali F. Darrat;Stephen Gray;Jung Chul Park;Yanhui Wu
- 期刊名称：《Journal of accounting, auditing & finance》 | 2016年第2期
- bankruptcy;
- corporate governance;
- board characteristics;
- CEO characteristics;
- management characteristics;
60.Board Structure and Audit Committee Monitoring: Effects of Audit Committee Monitoring Incentives and Board Entrenchment on Audit Fees

机译：董事会结构和审计委员会监督：审计委员会监督激励措施和董事会加强对审计费用的影响
- 作者：Khondkar Karim;Ashok Robin;SangHyun Suh
- 期刊名称：《Journal of accounting, auditing & finance》 | 2016年第2期
- corporate governance;
- board overlap;
- classified board;
- audit fees;
61.Risk Transfer Valuation in Advance Pricing Agreements Between Multinational Enterprises and Tax Authorities

机译：跨国企业与税务部门之间预先定价协议中的风险转移评估
- 作者：Zvika Afik;Yaron Lahav
- 期刊名称：《Journal of accounting, auditing & finance》 | 2016年第2期
- transfer pricing;
- advance pricing agreement;
- risk valuation;
- multinational enterprise;
- intercompany transaction;
62.Evidence for the Existence of Downward Real-Activity Earnings Management

机译：存在向下真实活动盈余管理的证据
- 作者：Bill Francis;Iftekhar Hasan;Lingxiang Li
- 期刊名称：《Journal of accounting, auditing & finance》 | 2016年第2期
- downward earnings management;
- real-activity earnings management;
- share repurchase;
- management;
- buyout;
- CEO option grant;
- earnings smoothing;
63.Bargain Purchase Gains in the Acquisitions of Failed Banks

机译：收购失败银行时的讨价还价购买收益
- 作者：Kimberly Dunn;Mark Kohlbeck;Thomas Smith
- 期刊名称：《Journal of accounting, auditing & finance》 | 2016年第3期
- bargain purchase gain;
- management opportunism;
- value relevance;
- fair values;
64.The Accounting Treatment of Goodwill, Idiosyncratic Risk, and Market Pricing

机译：商誉，特质风险和市场定价的会计处理
- 作者：Marinilka B. Kimbro;Danielle Xu
- 期刊名称：《Journal of accounting, auditing & finance》 | 2016年第3期
- goodwill;
- idiosyncratic risk;
- impairment testing;
- SFAS 142;
- stock volatility;
- fair value;
- IVOL anomaly;
65.Relevance of Goodwill Impairments to Cash Flow Prediction and Forecasting

机译：商誉减值与现金流量预测和预测的相关性
- 作者：Eric D. Bostwick;Kevin Krieger;Sherwood Lane Lambert
- 期刊名称：《Journal of accounting, auditing & finance》 | 2016年第3期
- goodwill impairments;
- cash flow forecasting;
- cash flow prediction;
- non-recurring charges;
- goodwill;
66.Fair Value Gains and Losses in Derivatives and CEO Compensation

机译：衍生工具和首席执行官薪酬的公允价值损益
- 作者：Hariom Manchiraju;Susan Hamlen;William Kross;Inho Suk
- 期刊名称：《Journal of accounting, auditing & finance》 | 2016年第3期
67.The Pros and Cons of Fair Value Accounting in a Globalized Economy: A Never Ending Debate

机译：全球化经济中公允价值会计的利与弊：永无止境的争论
- 作者：Antonio Marra
- 期刊名称：《Journal of accounting, auditing & finance》 | 2016年第4期
- Fair Value;
- Fair Value Accounting;
- Fair Value Measurement;
68.Why Expertise Is Important for the Detection of Abnormal Performance: The Hot Hand Strikes Back

机译：为什么专业知识对于检测异常性能很重要：热手反击
- 作者：David Frame;Eric Hughson;J. Chris Leach
- 期刊名称：《Journal of accounting, auditing & finance》 | 2016年第4期
- auditors;
- Sarbanes-Oxley;
- hot hand;
- regulation;
- PCAOB;
69.Gender Diversity in Compensation Committees

机译：薪酬委员会中的性别多样性
- 作者：Sascha Strobl;Dasaratha V. Rama;Suchismita Mishra
- 期刊名称：《Journal of accounting, auditing & finance》 | 2016年第4期
- compensation committee;
- gender;
- diversity;
- executive compensation;
- board committees;
70.An Option for Lemons? The Fair Value Option for Liabilities During the Financial Crisis

机译：柠檬的选择？金融危机期间负债的公允价值选择
- 作者：Wei Wu;Nicole Thibodeau;Robert Couch
- 期刊名称：《Journal of accounting, auditing & finance》 | 2016年第4期
- fair value accounting;
- fair value option;
- adverse selection;
- credit risk;
- financial vulnerability;
- SFAS 159;
- ASC 825;
71.Auditor's Downward Switch, Governance, and Accounting Conservatism

机译：审计师的下调，治理和会计保守主义
- 作者：Santanu Mitra;Bikki Jaggi;Talal Al-Hayale
- 期刊名称：《Journal of accounting, auditing & finance》 | 2016年第4期
- auditor's downward switch;
- accounting conservatism;
- corporate governance;
- Big N auditors;
- non-Big N auditors;
72.Call for Papers 2017- IIMA

机译：征集论文2017- IIMA
- 期刊名称：《Journal of accounting, auditing & finance》 | 2016年第4期
73.CEO Inside Debt and Earnings Management

机译：首席执行官内部债务和收益管理
- 作者：Sandip Dhole;Hariom Manchiraju;Inho Suk
- 期刊名称：《Journal of accounting, auditing & finance》 | 2016年第4期
- CEO inside debt;
- earnings smoothing;
- earnings management;
- agency theory;
- executive compensation;
74.Differences in Prior Beliefs, Differential Interpretation, and the Consensus Effect of Quarterly Earnings Signals and Trading Volume

机译：先验信念的差异，差异解释以及季度收益信号和交易量的共识效应
- 作者：Rowland K. Atiase;Alex K. Dontoh;Michael J. Gift
- 期刊名称：《Journal of accounting, auditing & finance》 | 2016年第4期
75.Directors and Officers Liability Insurance: Implications of Abnormal Coverage

机译：董事和高级职员责任保险：异常承保的含义
- 作者：Rachana Kalelkar;Emeka T. Nwaeze
- 期刊名称：《Journal of accounting, auditing & finance》 | 2015年第1期
- Directors and Officers insurance;
- litigation;
- disclosure;
- investment;
- profit performance;
76.The Impact of Culture on the Quality of Internal Audit: An Empirical Study

机译：文化对内部审计质量的影响：一项实证研究
- 作者：Abdulaziz Alzeban
- 期刊名称：《Journal of accounting, auditing & finance》 | 2015年第1期
- internal audit;
- quality of internal audit;
- culture;
77.Auditor Independence and Audit Quality: A Literature Review

机译：审计师独立性与审计质量：文献综述
- 作者：Nopmanee Tepalagul;Ling Lin
- 期刊名称：《Journal of accounting, auditing & finance》 | 2015年第1期
- auditor independence;
- audit quality;
- client importance;
- non-audit services;
- auditor tenure;
- client affiliation;
78.Hedge Effectiveness Testing as a Screening Mechanism for Hedge Accounting: Does It Work?

机译：对冲有效性测试作为对冲会计的筛选机制：是否有效？
- 作者：Dennis Frestad;Leif Atle Beisland
- 期刊名称：《Journal of accounting, auditing & finance》 | 2015年第1期
79.The Effect of Audit Experience on Audit Fees and Audit Quality

机译：审计经验对审计费用和审计质量的影响
- 作者：Steven F. Cahan;Jerry Sun
- 期刊名称：《Journal of accounting, auditing & finance》 | 2015年第1期
- audit experience;
- individual auditors;
- audit fees;
- audit quality;
- audit partners;
80.Who Are the Losers of IFRS Adoption in Europe? An Empirical Examination of the Cash Flow Effect of Increased Disclosure

机译：谁是欧洲采用IFRS的失败者？披露增加对现金流量影响的实证检验
- 作者：Andreas Charitou;Irene Karamanou;Neophytos Lambertides
- 期刊名称：《Journal of accounting, auditing & finance》 | 2015年第2期
- IFRS adoption;
- disclosure;
- cash flow effect;
- default risk;
- losers;
81.Economic Consequences of Bank Disclosure in the Financial Statements Before and During the Financial Crisis: Evidence From Egypt

机译：金融危机之前和之中，银行在财务报表中披露的经济后果：来自埃及的证据
- 作者：Mohamed A. Elbannan;Mona A. Elbannan
- 期刊名称：《Journal of accounting, auditing & finance》 | 2015年第2期
- disclosure;
- performance;
- balanced scorecard;
- Tobin's q;
- global financial crisis;
82.Strategic Accounting Choice Around Firm-Level Labor Negotiations

机译：企业层面劳资谈判的战略会计选择
- 作者：Beatriz Garcia Osma;Araceli Mora;Ana M. Sabater
- 期刊名称：《Journal of accounting, auditing & finance》 | 2015年第2期
- accounting choice;
- earnings quality;
- strategic timing;
- labor bargaining;
- investment efficiency;
83.The Quality of Management Forecasts of Capital Expenditures and Store Openings in MD&A

机译：MD＆A资本支出和开店管理预测的质量
- 作者：Cathy J. Cole;Christopher L. Jones
- 期刊名称：《Journal of accounting, auditing & finance》 | 2015年第2期
84.Short Selling Around Restatement Announcements: When Do Bears Pounce?

机译：重述公告附近的卖空：熊什么时候反弹？
- 作者：Michael S. Drake;Linda A. Myers;Susan Scholz;Nathan Y. Sharp
- 期刊名称：《Journal of accounting, auditing & finance》 | 2015年第2期
- restatement;
- short sellers;
- disclosure;
- short interest;
- transparency;
85.Does Research and Development Activity Increase Accrual-Based Earnings Management?

机译：研发活动是否会增加基于应计制的收益管理？
- 作者：Efrat Shust
- 期刊名称：《Journal of accounting, auditing & finance》 | 2015年第3期
- research and development (RD);
- discretionary accruals;
- earnings management;
86.Do Audit Fees Reflect Risk Premiums for Control Risk?

机译：审计费用是否反映了控制风险的风险溢价？
- 作者：Wei Jiang;Myungsoo Son
- 期刊名称：《Journal of accounting, auditing & finance》 | 2015年第3期
- risk premium;
- audit fee;
- audit delay;
- Section 404;
- internal control;
87.The Effect of Institutional Factors on Discontinuities in Earnings Distribution: Public Versus Private Firms in Japan

机译：制度因素对收益分配不连续性的影响：日本的公共与私人企业
- 作者：Akinobu Shuto;Takuya Iwasaki
- 期刊名称：《Journal of accounting, auditing & finance》 | 2015年第3期
- earnings distribution;
- institutional factors;
- tax cost;
- bank dependence;
- earnings management;
88.The Relation Between Auditor-Provided Tax Service Fees and Audit Fees After the Sarbanes-Oxley Act: From the Perspective of Cross-Selling of Services

机译：萨班斯-奥克斯利法案实施后，由审计员提供的税收服务费与审计费之间的关系：从服务交叉销售的角度
- 作者：Robert Halperin;Kam-Wah Lai
- 期刊名称：《Journal of accounting, auditing & finance》 | 2015年第3期
- tax service;
- audit fees;
- cross-selling of services;
- Sarbanes-Oxley Act;
89.The Relative Option to Stock Volume and Market Response to Earnings Surprises

机译：相对数量的期权和市场对盈余惊喜的反应
- 作者：Atul Rai;Semih Tartaroglu
- 期刊名称：《Journal of accounting, auditing & finance》 | 2015年第4期
90.Recognition of Future News in Earnings and Price Bubbles in Experimental Asset Markets

机译：在实验性资产市场的收益和价格泡沫中识别未来新闻
- 作者：Sudeep Ghosh;Suresh Radhakrishnan;Bin Srinidhi;Lixin (Nancy) Su
- 期刊名称：《Journal of accounting, auditing & finance》 | 2015年第4期
- asset price bubbles;
- fundamental values;
- recognition of future news;
- neutral accounting;
- fair value accounting;
91.Satyam Failure and Changes in Indian Audit Committees

机译：萨蒂扬的失败和印度审计委员会的变动
- 作者：R. Narayanaswamy;K. Raghunandan;Dasaratha V. Rama
- 期刊名称：《Journal of accounting, auditing & finance》 | 2015年第4期
- India;
- audit committees;
- Satyam;
- corporate governance;
- globalization;
92.The Informedness Effect and Volume of Trade

机译：信息效应和交易量
- 作者：Rowland K. Atiase;Michael J. Gift
- 期刊名称：《Journal of accounting, auditing & finance》 | 2015年第4期
93.Does International Accounting Standard No. 27 Improve Investment Efficiency?

机译：第27号国际会计准则会提高投资效率吗？
- 作者：Audrey Wen-hsin Hsu;Boochun Jung;Hamid Pourjalali
- 期刊名称：《Journal of accounting, auditing & finance》 | 2015年第4期
94.Persistent Patterns in Stock Returns, Stock Volumes, and Accounting Data in the U.S. Capital Markets

机译：美国资本市场中股票收益率，股票数量和会计数据的持续模式
- 作者：Mark J. Nigrini
- 期刊名称：《Journal of accounting, auditing & finance》 | 2015年第4期
- Benford's Law;
- stock returns;
- stock volumes;
- fraud detection;
- event studies;
95.Problems of Implementing Audit Committee and Supervisory Board Simultaneously in China

机译：在中国同时执行审计委员会和监事会的问题
- 作者：Pao-Chen Lee
- 期刊名称：《Journal of accounting, auditing & finance》 | 2015年第4期
- audit committee;
- supervisory board;
- corporate governance;
96.Auditors' Role in China: The Joint Effects of Guanxi and Regulatory Sanctions on Earnings Management

机译：审计师在中国的角色：关系和监管制裁对盈余管理的共同影响
- 作者：Ning Du;Joshua Ronen;Jianfang Ye
- 期刊名称：《Journal of accounting, auditing & finance》 | 2015年第4期
- Chinese auditors;
- earnings management;
- auditor independence;
- regulatory sanctions;
- judgment;
97.Is Corporate Board More Effective Under IFRS or 'It's Just an Illusion'?

机译：根据IFRS还是“这只是一种幻想”，公司董事会会更有效吗？
- 作者：Antonio Marra;Pietro Mazzola
- 期刊名称：《Journal of accounting, auditing & finance》 | 2014年第1期
- IFRS;
- corporate board;
- earnings management;
- attention-based view of the firm;
98.Audit Quality: A Cross-National Comparison of Audit Regulatory Regimes

机译：审计质量：审计监管制度的跨国比较
- 作者：Gary Kleinman;Beixin Betsy Lin;Dan Palmon
- 期刊名称：《Journal of accounting, auditing & finance》 | 2014年第1期
- auditing;
- regulation;
- PCAOB;
- international;
- audit quality;
- ISA;
99.Trading Volume and Investor Disagreement Around Management Forecast Disclosures

机译：管理层预测披露周围的交易量和投资者分歧
- 作者：Myojung Cho;Soo Young Kwon
- 期刊名称：《Journal of accounting, auditing & finance》 | 2014年第1期
- management earnings forecasts;
- preannouncement belief dispersion;
- belief jumbling;
- trading volume;
100.Research Challenges in Accounting and Finance in a Globalized Economy - Fair value measurements, Valuation models, and Management practices

机译：全球化经济中会计和金融领域的研究挑战-公允价值计量，评估模型和管理实践
- 作者：Kashi R. Balachandran;Antonio Marra;Srinivasan Rangan
- 期刊名称：《Journal of accounting, auditing & finance》 | 2014年第1期

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