Advances in Accounting

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.

Advances in Accounting is now available online at ScienceDirect — full-text online from volume 17 onwards.

The effect of innovation activity on firm performance: the experience of taiwan

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

Dahlia Robinson



Earnings management practices of family owned firms

Yen Tong



Financial reporting factors affecting donations to charitable organizations

John Trussel and Linda Parsons