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Volume 20 - 2021

Audit Market Competition, Auditor Independence and Audit Quality: A Theoretical Model and Policy Implications, Fujiao Xie, pages 1-28.

Cryptoasset Development, Regulatory Maturation, and Future Directions – Considerations for Accounting Practitioners, Sean Stein Smith, pages 29-51

Unfaithful Representation: Understating Accounts Receivable In The Name Of Conservatism, Timothy Gordon Bryan, Mark A. McKnight and Robert Houmes, pages 52-72.

Corporate Social Responsibility (CSR): Focus on Tax Avoidance and Financial Ratio Analysis,
Md. Jahidur Rahman and LI Leqi, pages 73-89.

Mid-Level Accounting and Finance Managers’ Perceptions of Their Familiarity with Sox Whistleblower Protection Laws, Vincent Owhoso and Peter M. Theuri, pages 90-114.

How the Tax Cuts and Jobs Act of 2017 Affects Charitable Contribution Deductions, Robin L. Overweg, Teri Grimmer and Sarah Borchers, pages 115-132.

The Effects of Auditor Changes on Shareholder Voting Patterns, Ankita Singhvi, pages 133-149.

Corporate Governance and Public Sector Banks Consolidation: Evidence from India, I. Sridhar and Sahil Singh Jasrotia, pages 150-163.

Evaluating the Effectiveness of Firm-Centric Teams as a Structural Mechanism to Introduce Organizational Agility, Gabriel Dickey and William E. Wilcox, pages 164-183.

Corporate Risk Disclosure: A Conventional and Islamic Bank Perspective, Shamsun Nahar, Mohammad Istiaq Azim, Mohammad Nazrul Islam and Md Khokan Bepari, pages 184-213.

Financial Restatements and Subsequent Auditor Behavior, Essam Elshafie, pages 214-247

Board gender diversity and integrated reporting quality: Evidence from South Africa, Augustine Donkor, Hadrian Geri Djajadikerta and  Saiyidi Mat Roni,  pages 248-265.

FDII and GILTI Tax Provisions: Understanding the Carrot and the Stick of Repatriating Income to the United States in Light of Biden Proposals,
Al Asuncion, Robin L. Overweg  and Teresa Stephenson, pages 266-275.

Real Activities Earnings Management in Pharmaceutical Companies, Sara Aliabadi and Alireza Dorestani, pages 276-292.

Real Earnings Management Through Sales Manipulation and Firm Performance: Evidence from China, Md. Jahidur Rahman and Ni Xiong, pages 293-311

An Experiential-Learning Approach For Delivering An Accounting Analytics Capstone Course, Poh-Sun Seow, Gary Pan and  Clarence Go, pages 312-322.

The Stability of the U.S. Commercial Banks During the COVID-19 Pandemic: Impacts and Implications from Regulator and Management Decisions, Nancy Seelye, Paul W. Ziegler and T. Brian Routh, pages 323-339.

Audit Conservatism or Opinion Shopping? Audit Reporting Challenges in a Developing Country, Mohammad Istiaq Azim and Muin Uddin Ahmed, pages 340-357.

Business Strategy: Which Economic Drivers Influence Firms to Execute Circular Economy?, Md. Jahidur Rahman, Liu Yuhan and Rakiba Sultana, pages 358-368.

Accounting For Corporate America’s Pension Plans: A Review Of Recent History, S. Cathy McCrary and Robert Houmes, pages 369-382.

The Impact of Ruling Family Board Members on the Performance of Commercial Banks, Kienpin Tee and Samy Garas, pages 383-407.

Intellectual Capital and Corporate Performance: In the context of Banking Industry in Bangladesh, Muin Uddin Ahmed, Mohammad Istiaq Azim and Md. Nurul Kabir, page 408-425.

The Impact of the IFRS 9 Expected Loss Approach on Accounting Conservatism, Clarence Goh, Chu Yeong Lim and Kevin Ow Yong, pages 426-443.

Joint Cost Allocation Anomaly Detection in Not-for-profit Organizations (NPOs) Using Cluster Analysis, Hemantha S. B. Herath and Tejaswini C. Herath, pages 444-465.

Nevada leads Delaware in 2013 Through 2016 SEC Trading Suspensions and 2015 & 2016 PCAOB & SEC Releases, A.J. Cataldo II, John S. DeJoy and Ryan Cahalan, pages 466-483.

The Impact of Board Characteristics on Economic Performance of Corporate Sustainability:  Learnings from India, Sandeep Goel and Nimisha Kapoor, pages 484-507.

The Nonprofit Sector’s Two-Tier Accountability System: Is It Optimal? A Game-Theoretical Analysis, Kofi Bondzie Afful and Kwasi Awauah-Werekoh, pages 508-533.


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