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Volume 16, Issue 3

Fall 2017

ISSN 1542-6297

eISSN 1558-8025

In this Issue

FRONT MATTER AND COVER
COMMENTARY
Articles
INFORMATION FOR AUTHORS

FRONT MATTER AND COVER

Front Matter and Cover

COMMENTARY

Usage of Journal Rankings: An International Perspective

Ervin L. Black; Lesley Stainbank; Dan Elnathan; Begoña Giner; Sidney J. Gray; Sylvia Meljem; Enŕiquez de Rivera; Akihiro Noguchi; Thorsten Sellhorn; David A. Wood

Annual Editor Report

Joanna L. Y. Ho

Articles

The Impact of Social Influence Pressures, Commitment, and Personality on Judgments by Auditors: Evidence from Japan

Noriyuki Tsunogaya; Satoshi Sugahara; Parmod Chand

Private Control Benefits and Informative Earnings Smoothing: Evidence from Dual Class Share Firms

Surjit Tinaikar

How Does Local Adoption of IFRS for Those Countries That Modified IFRS by Design, Impair Comparability with Countries That Have Not Adapted IFRS?

Elizabeth Felski

Supplementary data

Evaluating the Credibility of Voluntary Internal Controls Certification

Mukesh Garg; Ferdinand A. Gul; Jayasinghe Wickramanayake

The Impact of Culture on Internal Control Weaknesses: Evidence from Firms That Cross-List in the U.S.

Maria T. Caban-Garcia; Carmen B. Ríos Figueroa; Karin A. Petruska

Going Home: Examining Foreign Firm Deregistrations and Accounting Quality

Kathleen M. Bakarich

Which Analysts Benefited Most from Mandatory IFRS Adoption in Europe?

Christof Beuselinck; Philip P. M. Joos; Inder K. Khurana; Sofie van der Meulen

INFORMATION FOR AUTHORS

Information for Authors

Cover Image

Cover Image

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Strategic Management Forecasts and Accounting Choices: A Case of Employee Downsizing in Japan

Keishi Fujiyama, Makoto Kuroki

An Overview of Academic Tax Accounting Research Drawing on U.S. Multinational Taxation

Terry Shevlin

Abnormal Audit Fees and Audit Quality: Evidence from the Korean Audit Market

Matthew J. Behrend, Sarfraz Khan, Young Woo Ko, Sung-Jin Park

Covers and Front Matter

Information for Authors
Publication Ethics: Authorship Policy
Publication Ethics: Plagiarism Policy
Publication Ethics: Data Integrity Policy

Publication Ethics: Citing Corrected Articles Policy
Publication Ethics: Minimizing Overlapping Decision Rights Policy
Prior Publication Policy

eISSN 1558-8025
ISSN 1542-6297

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