Accounting

The Role of Third Party Trust in Auditing: An Exploratory Study

Marc Sim, The University of Queensland

Attributes of Innovation and the Diffusion of Management Accounting Changes

Davood Askarany, The University of Auckland

Hassan Yazdifar, The University of Sheffield

The Role of Accruals in Conditional Conservatism and Debt Contract Conditions: Evidence in China's Stock Market

Shu-Mei Chiang, Lunghwa University of Science and Technology

Sin-Hui Yen, TamKang University

Chien-Liang Chiu, TamKang University

Wei Ting, TamKang University

The Impact of Intellectual Capital on Investors’ Capital Gain on Shares; An Empirical Investigation in Thai Banking, Finance & Insurance Sector

Bala Appuhamilage Ranjith Appuhami, University of Sri Jayewardenepura

Organizational and Occupational Culture and the Perception of Managerial Accounting Terms: An Exploratory Study Using Perceptual Mapping Techniques

Steven Johnson, Utah Valley State College

Hian Chye Koh, SIM University

Larry Killough, Virginia Tech

The Impact of Earnings Performance on Price Sensitive Disclosures under the Australian Continuous Disclosure Regime

Grace Chia-Man Hsu, The University of Queensland

Auditors' Assessment of Evidence and Its Integration Over Multiple Assertions

Hironori Fukukawa, Hitotsubashi University

Theodore J. Mock, University of Southern California, University Maastricht

The Impact of Nonlinear Managerial Ownership and Corporate Governance on CEO Compensation

Mei-Lun Lin, Tainan University of Technology

Chung-Jen Fu, National Yunlin University of Science & Technology

Promotion From Junior to Senior Trading Boards in Singapore: Investors' Reaction and Earnings Management

Branson Kwok, SIM University

An Exploratory Study into the Accountancy Firms Chosen by Industrial Company IPOs in Australia from 1994 to 2004

Luisa Lombardi, Deakin University

William Dimovski, Deakin University

The Effects of Knowledge on Tax Compliance Behaviours among Malaysian Taxpayers

Mohamad Ali Roshidi Ahmad, Universiti Pendidikan Sultan Idris

Hajah Mustafa Mohd Hanefah, Universiti Utara Malaysia

Mohd Asri Mohd Noor, Universiti Pendidikan Sultan Idris

The Effect of Managerial Performance in Participative Budgetary Setting: Information Asymmetry as An Intervening Variable

Jyh-Tay Su, Southern Taiwan University of Technology

Wen-Ling Lin, Nan Kai College

The Impact of Information Asymmetry and Budget Emphasis on Budgetary Participation and Slack

Jyh-Tay Su, Southern Taiwan University of Technology

Wen-Ling Lin, Nan Kai College

An Empirical Study on Organizational Capabilities and Performance of Target Costing

Keun-Hyo Yook, Pusan University of Foreign Studies

Il-woon Kim, University of Akron

The Association Between Management Earnings Forecast Errors and Corporate Governance Structure in IPO Firms

Ching-Hsi Yang, National Taipei University

Hui-Sung Kao, National Taipei University

Infromative Earnings Management, IOS and the Value Relevace of Financial Statements in Taiwan

Hung Shu Fan, Fu Jen Catholic University

An Overview of Forensic Accounting in Malaysia

Mohd Sarif Ibrahim, University of Malaya

Mazni Abdullah, University of Malaya

Disclosures And the Companies' Attributes Relationship: A Review Study

Mazni Abdullah, University Of Malaya

Relationship between Personality Traits and Subjective Well-Being: Evidence from the Online Game Players

Shui-Lien Chen, National Central University

Yung-Hsin Lee, Hsing Wu College

Iee-Fung Wu, Hsing Wu College

Loss-Aversion Discount Before Earnings Announcements

Shai Levi, University of California, Berkeley

Xiao-Jun Zhang, University of California, Berkeley

Trading-off Endogeneous Relevance and Reliability of Accounting Information

Xiao-Jun Zhang, University of California, Berkeley

Investigation of the Longitudinal Value Relevance of Earnings, Intangible Assets and Book Value for Australian Firms

Victoria Jane Clout, The University of Queensland

Politicization of Accounting Standard: A Critical Examination of Accounting for Stock-Based Compensation (FASB No. 123 & 148)

Marcos Massoud, Claremont Mckenna College

Daniel Shim, Sacred Heart University

Effect of Cultural Environment and Accounting Regulation on Earnings Management: A Multiple Year-Country Analysis

Liming Guan, University of Hawaii at Manoa

Hamid Pourjalali, University of Hawaii at Manoa

An Exploration on Computer Auditing Systems Development for Suffice Sarbanes-Oxley Section 404

She-I Chang, National Chung Cheng University

Yu-Chung Hung, National Chung Cheng University

Cheng-Chih Wu, National Chung Cheng University