Advances in accounting Tập 28, Số 2, 2012-12 Mục lục: Dòng Nội dung 1 The influence of judges' attitudes on liability assessments related to failed audits exhibiting significant audit team over-time or significant use of off-shore auditors / Barbara Arel 2 Experimental evidence on the effect of earnings targets on managers' estimates in the financial statements / Scott J. Boylan 3 Information content and the contractual nature of hedging derivative incomes / Jack W. Dorminey, Barbara Apostolou 4 Accruals and the naïve out-of-sample prediction of operating cash flow / Rick N. Francis, Patricia Eason 5 New evidence on the incremental information content of earnings reported using the LIFO inventory method / Robert Houmes, Denise Dickins, Ruth O'Keefe 6 The influence of information presentation order and evaluation time horizon on the outcome effect / Lasse Mertins, James H. Long 7 Empirical evidence on the impact of external monitoring on book–tax differences / Jared A. Moore 8 Bankruptcy outcomes: Does the board matter? / Dahlia Robinson, Michael Robinson, Craig Sisneros 9 Extent of environmental disclosure of U.S. and Canadian firms by annual report location / Paul A. Ashcroft 10 Explaining the accounting disclosure index of stock exchanges by foreign exchange market activity / Aziz Bakay, Murad Moqbel 11 The effects of ethnic culture and organizational culture on judgments of accountants / Parmod Chand 12 Government quality, auditor choice and adoption of IFRS: A cross country analysis / Muhammad Nurul Houqe, Reza M. Monem, Tony van Zijl 13 Faculty perspectives on international taxation topics / Dennis R. Lassila, L. Murphy Smith 14 Behavioral effects of fairness in performance measurement and evaluation systems: Empirical evidence from France / Chong M. Lau, Brigitte Oger 15 Audit opinion improvement and the timing of disclosure / Charles P. Cullinan, Fangjun Wang, Bei Yang, Junrui Zhang 16 Earnings management and accrual anomaly across market states and business cycles / Samuel Y.M. Ze-To

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