Advances in accounting Tập 28, Số 1, 2012-1-10 Mục lục: Dòng Nội dung 1 Perceptions and attitudes toward corporate website presence and its use in investor relations in the Jordanian context / Naser M. AbuGhazaleh, Amer Qasim, Ayman E. Haddad 2 External auditors' willingness to rely on the work of internal auditors: The influence of work style and barriers to cooperation / Richard G. Brody 3 Managing specific accruals vs. structuring transactions: Evidence from banking industry / Xiaoyan Cheng 4 A two-state analysis of estate taxes and charitable bequests from the most generous decedents / Steven A. Hanke, Ted D. Englebrecht, Hui Di, Timothy Bisping 5 Rate regulation of U.S. electric utilities: Does it deter earnings management? / K.E. Hughes II, Joseph A. Johnston, Joseph B. Omonuk, Michael T. Dugan 6 The effect of a decision aid on risk aversion in capital investment decisions / Govind Iyer, Deborah McBride, Philip Reckers 7 The effect of internal control deficiencies on the usefulness of earnings in executive compensation / Kareen E. Brown, Jee-Hae Lim 8 An examination of anonymous and non-anonymous fraud reporting channels / Steven E. Kaplan, Kurt Pany, Janet Samuels, Jian Zhang 9 A study of firms surrounding the threshold of Sarbanes–Oxley Section 404 Compliance / Maria E. Nondorf, Zvi Singer, Haifeng You 10 Intellectual capital disclosures by South African companies: A longitudinal investigation / Maina Michael Wagiciengo, Ataur Rahman Belal 11 Split-share reform and earnings management: Evidence from China / Haiyan Jiang, Ahsan Habib 12 Value relevance of analyst earnings forecasts in emerging markets / Irene Karamanou 13 Cultural relativity of accounting professionalism: Evidence from New Zealand and Samoa / Hector Perera, Lorne Cummings, Frances Chua 14 How is the IFRS for SME accepted in the European context? An analysis of the homogeneity among European countries, users and preparers in the European commission questionnaire / Alberto Quagli, Paola Paoloni 15 The use of the Internet for corporate reporting in the Mercosur (Southern common market): The Argentina case / Fatima Alali, Silvia Romero 16 The extent of corporate governance disclosure and its determinants in a developing market: The case of Egypt / Khaled Samaha, Khaled Dahawy, Khaled Hussainey, Pamela Stapleton 17 Improving earnings quality: The effect of reporting incentives and accounting standards / Christoph Watrin, Robert Ullmann 18 Corporate governance, earnings management, and IFRS: Empirical evidence from, Chinese domestically listed companies / Ying Wang, Michael Campbell 19 Quality of reported earnings by Chinese firms: The influence of ownership structure / Wei Xu, Kun Wang, Asokan Anandarajan

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