ACCOUNTING AND BUSINESS RESEARCH

Do measurement-related fair value disclosures affect information asymmetry?

Constructing institutional performance: a multi-level framing perspective on performance measurement and management

Financial scandals: a historical overview

Do auditors constrain intertemporal income shifting in private companies?*

Strategic distortions in analyst forecasts in the presence of short-term institutional investors

Do voluntary disclosures of product and business expansion plans impact analyst coverage and forecasts?

Bank loan loss accounting and its contracting effects: the new expected loss models

Bank loan loss accounting and its contracting effects: the new expected loss models

Corporate profitability and effective tax rate: the enforcement effect of large taxpayer units

On the nonlinear relation between product market competition and earnings quality

Audit exemptions and compliance with tax and accounting regulations

Why do auditors fail? What might work? What won’t?†

Does it pay to remediate? An analysis of the internal and external benefits of remediation

Overvaluation and earnings management: Does the degree of overvaluation matter?

Options trades, short sales and real earnings management

21st century scandals: towards a risk approach to financial reporting scandals

Users’ legitimacy perceptions about standard-setting processes

The impact of filing micro-entity accounts and the disclosure of reporting accountants on credit scores: an exploratory study

Accounting quality in railway companies during the nineteenth and twentieth centuries: the case of Spanish NORTE and MZA

Financial derivatives and bank risk: evidence from eighteen developed markets

The use of earnings and operations management to avoid credit rating downgrades

Auditor choice and information asymmetry: evidence from international syndicated loans

‘21st century scandals: towards a risk approach to financial reporting scandals’: a practitioner view

Market valuations of bargain purchase gains: are these true gains under IFRS?

Introduction

‘Corporate tax avoidance: is tax transparency the solution?’: a practitioner view

‘Fad or future? Automated analysis of financial text and its implications for corporate reporting’: a practitioner view

Sharing corporate tax knowledge with external advisers