Vol. 20 No. 1 (2020)

Articles

• A Model of the IPO Underwriting Contract

  Oya Altınkılıç, Suman Banerjee, Robert S. Hansen, Christina Zhang

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• Does Internal Control Improve the Attestation Function and by Extension Assurance Services? A Practical Approach

  Linval Frazer

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• Announcements of Going-Concern Problems Among Japanese Firms

  Xavier Garza-Gomez, Masashi Okumura, Ronald J. Salazar

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• The Impact of Corporate Social Responsibility on Oil and Gas Firms’ Access to Finance

  Abdelmajid Hmaittane, Bouchra M’Zali, Mohamed Mnasri, Rachid Ghilal

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• The Predictive Impact of Contextual Factors on Activity-based Costing Adoption

  Robert Rankin

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• The Effectiveness of Financial Supervision Frameworks

  Wook Sohn, Iegor Vyshnevskyi

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• Accountants’ Perspectives on the Environment

  Theresa Tiggeman

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• A Functional Elaboration Theory Perspective on Management Accounting in Small Firms

  James M. Wilkerson, Angela D. Bassani

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• Exploring CPA Partner’s Educational Path and Views on Meeting the 150-Hour Rule

  Linda McCann, Brian Wilson

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• Empirical Research on Herding Effects: Case of Real Estate Markets

  Jinsuk Yang, Peter Cashel-Cordo, Jun Gyu Kang

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• Value Style Investing Versus Growth Style Investing: Evidence from the 2002-2019 Business Cycle

  Mitchell Miller, Dale Prondzinski

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• In Pursuit of Economies of Scope: Credit Unions’ Acquisitions of Banks and Thrifts

  J. Keith Ord, David A. Walker

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