Vol. 23 No. 6 (2023)

Articles

• Integrating ESG in a Managerial Accounting Class

  Lucy U. Diala

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• Sortino(γ): A Modified Sortino Ratio With Adjusted Threshold

  Yoram Kroll, Andrea Marchioni, Moshe Ben-Horin

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• Lead Independent Director: Impact on Firm Performance and Financial Misstatements

  Nandini Chandar, Xiaochuan Zheng

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• Panel Granger Causality Between Financial Development and Economic Growth

  Cândida Ferreira

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• The Accounting Actions of the Liberator in the Face of the Economic Crisis of the Republican Project of the Great Colombia (1827–1830)

  Samuel Leonidas Perez Grau

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• Effective Strategies Utilizing Street-Smart Wealth to Bridge the Educational Poverty Gap in Accounting Education in the United States

  Al Abdulrahman, Karina Kasztelnik

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• Goodwill Impairment Losses and Audit Fees

  Amy E. Ji

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• Analysts’ Advice on IPOs and Regulations: An Analysis of United States and European Markets

  Romain Boissin, Leonardo Madureira, Ajai K. Singh

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• Women and Finance-Specific Human Capital: Impact of Gender Role Attitudes

  Brianne Smith, Michael Finke

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