Submissions from 2023
A meta-analysis of factors affecting acceptance of information technology in auditing, Akram Afsay, Arash Tahriri, and Zabihollah Rezaee
Ideological Imprints and Corporate Innovation: Evidence from China, Syed Tauseef Ali, Joseph H. Zhang, Farman Ali, Misraku Molla Ayalew, and Muhammad Ullah
Information Transparency and Investment in Follow-on Innovation*, Jeff Zeyun Chen, Yongtae Kim, Leo L. Yang, and Joseph H. Zhang
Does options trading deter real activities manipulation?, Mahmoud Delshadi, Mahmoud Hosseinniakani, and Zabihollah Rezaee
Financial reporting consequences of CEOs' early-life exposure to disasters and violent crime, Joanna Golden and Mark Kohlbeck
Board Chairs’ Early-Life Experience and Tax Avoidance, Rita W. Green
The Controversial Link between CSR and Financial Performance: The Mediating Role of Green Innovation, Saeid Homayoun, Bita Mashayekhi, Amin Jahangard, Milad Samavat, and Zabihollah Rezaee
Securities and Exchange Commission Comment Letter Disclosures and Short Sellers’ Front Running, Sam Sunghan Lee, Zhejia Ling, and Zabihollah Rezaee
Managerial stock ownership, debt covenants, and the cost of debt, Steve Lin, Assma Sawani, and Changjiang Wang
Mapping the state of expanded audit reporting: a bibliometric view, Bita Mashayekhi, Ehsan Dolatzarei, Omid Faraji, and Zabihollah Rezaee
Substantive or symbolic compliance with regulation, audit fees and audit quality, Fakhroddin MohammadRezaei, Omid Faraji, Zabihollah Rezaee, Reza Gholami-Jamkarani, and Mehdi Yari
Board Chairs’ Early-Life Experience and Tax Avoidance, Yukun Pan, Lin Liao, Daifei Yao, and Joseph H. Zhang
Giving to Get Well: Patients’ Willingness to Manage and Share Health Information on AI-Driven Platforms, Nirmalee I. Raddatz, William J. Kettinger, and Joshua Coyne
Comparative analysis of environmental, social, and governance disclosures, Zabihollah Rezaee, Saeid Homayoun, Ehsan Poursoleyman, and Nick J. Rezaee
Business sustainability reporting and assurance and sustainable development goals, Zabihollah Rezaee, Saeid Homayoun, Nick J. Rezaee, and Ehsan Poursoleyman
Corporate governance and earnings quality: the behavioral theory of corporate governance (evidence from Iran), Zabihollah Rezaee and Mohammad Hossein Safarzadeh
What does corporate sustainability reporting imply to auditors? Evidence from going-concern opinions and discretionary accruals, Ling Tuo, Shipeng Han, Zabihollah Rezaee, and Ji Yu
Submissions from 2022
CEO organizational identification and corporate innovation investment, Dongying Du, Xiaojian Tang, Huaiming Wang, Joseph H. Zhang, Stephanie Tsui, and Dongjie Lin
Mapping the conceptual structure of intellectual capital research: A co-word analysis, Omid Faraji, Kaveh Asiaei, Zabihollah Rezaee, Nick Bontis, and Ehsan Dolatzarei
Cost management and corporate payout decisions, Joanna Golden and Kenneth Zheng
The Controversial Link between CSR and Financial Performance: The Mediating Role of Green Innovation, Feng Guo, Adi Masli, Yang Xu, and Joseph H. Zhang
What does corporate sustainability reporting imply to auditors? Evidence from going-concern opinions and discretionary accruals, Gerald J. Lobo, Meng Lyu, Bing Wang, and Joseph H. Zhang
Corporate innovation and future earnings: does early patent disclosure matter?, James M. Plečnik, Leo L. Yang, and Joseph H. Zhang
Business sustainability performance and corporate financial performance: the mediating role of optimal investment, Ehsan Poursoleyman, Gholamreza Mansourfar, Saeid Homayoun, and Zabihollah Rezaee
Upward feedback falling on deaf ears: the effect on provider organizational citizenship and counterproductive work behaviors in the audit profession, Brandon Vagner, Leslie Helen Blix, Marc Ortegren, and Kate Sorensen
How do auditors respond to client firms’ technological peer pressure? Evidence from going-concern opinions, Xiaolu Xu, Leo L. Yang, and Joseph H. Zhang
Submissions from 2021
Knowledge assets, capabilities and performance measurement systems: a resource orchestration theory approach, Kaveh Asiaei, Zabihollah Rezaee, Nick Bontis, Omid Barani, and Noor Sharoja Sapiei
CEO political preference and credit ratings, Avishek Bhandari and Joanna Golden
The relationship between stock repurchase completion rates, firm reputation and financial reporting quality: a commitment-trust theory perspective, Avishek Bhandari, Joanna Golden, Kenton Walker, and Joseph H. Zhang
How well do audit textbooks currently integrate data analytics, Leslie H. Blix, Mark A. Edmonds, and Kate B. Sorensen
The relationship between justice perceptions and organizational commitment among alternative work arrangement participants and non-participants, Leslie H. Blix, Marc Ortegren, Kate Sorensen, and Brandon Vagner
The Role of Religiosity, Ethnicity and Gender Identification in Individual's Moral Judgments; the Mediation Effect of Self-transcendence, Jing Huey Chin, Shaheen Mansori, Zabihollah Rezaee, and Saeid Homayoun
Implicit taxes of u.S. domestic and multinational firms during the past quarter century, James A. Chyz, Leann Luna, and Hannah E. Smith
Corporate social impact and auditor changes, Shipeng Han, Zabihollah Rezaee, Ling Tuo, and Jia Wu
Auditor style and financial reporting similarity, Joseph A. Johnston and Joseph H. Zhang
Islamic Religious Atmosphere and Audit Pricing: Evidence from Iran, Mehdi Khodakarami, Zabihollah Rezaee, and Reza Hesarzadeh
The role of stakeholders' perception in internal audit status: the case of Iran, Bita Mashayekhi, Farzaneh Jalali, and Zabihollah Rezaee
Becoming a blockchain user: understanding consumers’ benefits realisation to use blockchain-based applications, Nirmalee Raddatz, Joshua Coyne, Philip Menard, and Robert E. Crossler
Are CEO experience and financial expertise associated with financial restatements?, Zabihollah Rezaee, Kaveh Asiaei, and Toktam Safdel Delooie
Implicit taxes in imperfect markets, Hannah Smith
The next best thing: Social presence and accountability's impact on auditor professional skepticism, Kate Sorensen and Marc Ortegren
High-risk deviant decisions: Does neutralization still play a role?, Bradley S. Trinkle, Merrill Warkentin, Kalana Malimage, and Nirmalee Raddatz
The JOBS Act, underwriting costs, and voluntary disclosure, Ji Yu, Lei Gao, Zabihollah Rezaee, and Shipeng Han
Key audit matters reports in china: Their descriptions and implications of audit quality, Yamin Zeng, Joseph H. Zhang, Junsheng Zhang, and Mengyu Zhang
Tournament Incentives and Corporate Social Responsibility Performance, Xuezhou Zhao, Gaoguang Zhou, and Zabihollah Rezaee
Submissions from 2020
CEO political ideologies and auditor-client contracting, Avishek Bhandari, Joanna Golden, and Maya Thevenot
Regulatory Enforcement of Accounting Ethics in Puerto Rico, Rogelio J. Cardona, Zabihollah Rezaee, Wanda Rivera-Ortiz, and José C. Vega-Vilca
Internal controls, risk management, and cash holdings, Hanwen Chen, Daoguang Yang, Joseph H. Zhang, and Haiyan Zhou
Peer firms’ earnings predictability and pricing efficiency–evidence from IPOs*, Lei Gao, Zabihollah Rezaee, and Ji Yu
Addressing cheating when using test bank questions in online Classes, Joanna Golden and Mark Kohlbeck
Bankruptcy: The result of failed financial relationships, Joanna Golden and Mark Kohlbeck
Labor adjustment costs and asymmetric cost behavior: An extension, Joanna Golden, Raj Mashruwala, and Mikhail Pevzner
Is cost stickiness associated with management earnings forecasts?, Shipeng Han, Zabihollah Rezaee, and Ling Tuo
Impact of deterrence and inertia on information security policy changes, Kalana Malimage, Nirmalee Raddatz, Brad S. Trinkle, Robert E. Crossler, and Rebecca Baaske
Business sustainability factors and stock price informativeness, Anthony C. Ng and Zabihollah Rezaee
CEO financial background and internal control weaknesses, Javad Oradi, Kaveh Asiaei, and Zabihollah Rezaee
Internal motivators for the protection of organizational data, Nirmalee I. Raddatz, Joshua G. Coyne, and Bradley S. Trinkle
The impact of awareness of being monitored on computer usage policy compliance: an agency view, Nirmalee I. Raddatz, Kent Marett, and Brad S. Trinkle
Grassroots adoption of cloud-based storage solutions, Nirmalee I. Raddatz, Thomas Stafford, Craig Van Slyke, and Merrill Warkentin
Application of time series models in business research: Correlation, association, causation, Zabihollah Rezaee, Sara Aliabadi, Alireza Dorestani, and Nick J. Rezaee
Environmental disclosure quality and risk: the moderating effect of corporate governance, Zabihollah Rezaee, Mohammad Alipour, Omid Faraji, Mehrdad Ghanbari, and Babak Jamshidinavid
Corporate social responsibility and earnings quality: Evidence from China, Zabihollah Rezaee, Huan Dou, and Huili Zhang
Discussion of (dis)aggregated earnings guidance and acquisition financing, Joseph H. Zhang
Submissions from 2019
CEO career concerns and expectations management, Elio Alfonso, Li Zheng Brooks, Andrey Simonov, and Joseph H. Zhang
CEO power and labor productivity, Emily Breit, Xuehu (Jason) Song, Li Sun, and Joseph Zhang
Debt contract strictness and auditor specialization, Carolyn M. Callahan, Gary F. Peters, and Joseph H. Zhang
Managerial ability, forecasting quality, and open-market repurchase program completion, Jian Cao, Yun Cheng, Joanna Golden, and Joseph H. Zhang
The Unintended Effects of Financial Accounting Standard 123R on Stock Repurchase and Dividend Activity, Joanna Golden and Mark Kohlbeck
Analysts' information acquisition and stock price synchronicity: A regulatory perspective from China, Haiyan Jiang, Donghua Zhou, and Joseph H. Zhang
Accrual anomaly and mandatory adoption of IFRS: Evidence from Germany, Jung Hoon Kim and Steve Lin
Relative Effects of IFRS Adoption and IFRS Convergence on Financial Statement Comparability, Steve Lin, William N. Riccardi, Changjiang Wang, Patrick E. Hopkins, and Gary Kabureck
Corporate diversification, debt maturity structures and firm value: The role of geographic segment data, Kingsley O. Olibe, Zabihollah Rezaee, James Flagg, and Richard Ott
Business sustainability in Asia: Compliance, performance, and integrated reporting and assurance, Zabihollah Rezaee, Judy Tsui, Peter Cheng, and Gaoguang Zhou
Are the Quantity and Quality of Sustainability Disclosures Associated with the Innate and Discretionary Earnings Quality?, Zabihollah Rezaee and Ling Tuo
Relevance of big data to forensic accounting practice and education, Zabihollah Rezaee and Jim Wang
The accounting and market consequences of the JOBS Act of 2012: an early study, Ji Yu, Zabihollah Rezaee, and Joseph H. Zhang
Submissions from 2018
Analysts’ stock ownership and stock recommendations, Jesse Chan, Steve Lin, Yong Yu, and Wuyang Zhao
Waiting for guidance: Disclosure noise, verification delay, and the value-relevance of good-news versus bad-news management earnings forecasts, Lee Jeremy Cohen, Alan J. Marcus, Zabihollah Rezaee, and Hassan Tehranian
The Effect of Shareholder Rights and Information Asymmetry on Stock-Option-Related Repurchase Activity, Joanna Golden
Corporate social responsibility and goodwill impairment, Joanna Golden, Li Sun, and Joseph H. Zhang
Information technology investment and the timeliness of financial reports, Joseph Atkins Johnston and Joseph H. Zhang
Is other comprehensive income reported in the income statement more value relevant? The role of financial statement presentation, Steve Lin, Donel Martinez, Changjiang Wang, and Ya Wen Yang
Innovation, financial reporting quality, and audit quality, Gerald J. Lobo, Yuan Xie, and Joseph H. Zhang
The emergence of business sustainability: Educational, practical and research implications, Anthony Ng and Zabihollah Rezaee
Supply chain management and business sustainability synergy: A theoretical and integrated perspective, Zabihollah Rezaee
Application of time series analyses in big data: Practical, research, and education implications, Zabihollah Rezaee, Alireza Dorestani, and Sara Aliabadi
Do multiple foreign listings create value for firms?, Leyuan You, Janet D. Payne, and Steve Wen Jen Lin
Accounting Comparability, Audit Effort, and Audit Outcomes, Joseph H. Zhang
Submissions from 2017
Accounting Quality, Liquidity Risk, and Post-Earnings-Announcement Drift, Jeff Zeyun Chen, Gerald J. Lobo, and Joseph H. Zhang
Can blockchains serve an accounting purpose?, Joshua G. Coyne and Peter L. McMickle
Mapping the state of expanded audit reporting: a bibliometric view, Christine E. Earley, Karen L. Hooks, Jenifer R. Joe, Paul W. Polinski, Zabihollah Rezaee, Pamela B. Roush, Kerri Ann Sanderson, and Yi Jing Wu
The influence of family firm dynamics on voluntary disclosures, Joanna Golden and Mark J. Kohlbeck
Environmental uncertainty and tax avoidance, Henry Huang, Li Sun, and Joseph Zhang
Fair value measurement and accounting restatements, Yi Hung Lin, Steve Lin, James M. Fornaro, and Hua Wei Solomon Huang
Business sustainability: Performance, compliance, accountability and integrated reporting, Zabihollah Rezaee
The relevance of business sustainability in the hotel industry, Zabihollah Rezaee and Eun Kyong Cindy Choi
Integration of real-time analysis of big data into sustainability attributes, Zabihollah Rezaee, Saeid Homayoun, and Maria Mora
Voluntary disclosure of non-financial information and its association with sustainability performance, Zabihollah Rezaee and Ling Tuo
Goodwill impairment loss and bond credit rating, Li Sun and Joseph H. Zhang
Submissions from 2016
Corporate patents, R&D success, and tax avoidance, Lei Gao, Leo L. Yang, and Joseph H. Zhang
