Journal of Accounting Auditing and Finance

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  Año 2016, Vol. 31, Número 1

  • Disentangling the Effects of Corporate Disclosure on the Cost of Equity Capital: A Study of the Role of Intellectual Capital Disclosure

    Musa Mangena, Ling Lin, Venancio Tauringana

    • Resumen

    págs. 3-27

    

  • National Culture and Internal Control Material Weaknesses Around the World

    Kiridaran Kanagaretnam, Gerald J. Lobo, Chen Ma, Jian Zhou

    • Resumen

    págs. 28-50

    

  • Internal Corporate Governance and Classification Shifting Practices: An Analysis of U.K. Corporate Behavior

    Alaa Zalata, Clare Roberts

    • Resumen

    págs. 51-78

    

  • Comment Letter Frequency and CFO Turnover: A Dynamic Survival Analysis

    Miles B. Gietzmann, Antonio Marra, Angela Pettinicchio

    • Resumen

    págs. 79-99

    

  • How Corporate Governance Affects Investment Decisions of Major Shareholders in UK Listed Companies: Has the Recent Credit Crunch Changed the Game?

    Amira Hawas, Chin-Bun Tse

    • Resumen

    págs. 100-133

    

  • Advisory Board and Earnings Persistence

    Pei-Hui Hsu, Xuesong Hu

    • Resumen

    págs. 134-157