Journal of Corporate Accounting & Finance
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The future of U.S. GAAP: Evolutionary or revolutionary changes?
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In search of finance excellence
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Blockchain distributed ledger technology: An introduction and focus on smart contracts
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Keeping Up With the Quants, and the Righteous Mind
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Is your supply chain ready to embrace blockchain?
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Firms’ exposure to political risk and financial reporting quality
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New tax benefits
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Killer Analytics, and Determining Value
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Expanding ERP Application Software: Buy, Lease, Outsource, or Write Your Own?
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Executive Warfighter
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Unleashing efficiency and insights: Exploring the potential applications and challenges of ChatGPT in accounting
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Surviving IT budget cuts with TERPS
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Accounting winds of change—new accounting rules for financial instruments are coming
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A system of cost variances to evaluate sustainability efforts
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The lessons of Adelphia's cash fraud
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Tax Court: Unsubstantiated Per Diems Can Be Fully Deductible
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Special section: Market value accounting. Con: Market value accounting boils down to “trust me” values
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Letter from the Editor
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Issue Information
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The four FASB consolidation concepts: How would each affect financial statements?
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Measuring life cycles using binomial option pricing: The pharmaceutical industry
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Reporting comprehensive income
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Letter from the editor
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Controlled party transactions: Intangible and tangible property transfers—at arm's length
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Refer to Materiality as a Legal Concept
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Issue Information
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A quick guide to bank lines of credit
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Need to justify IT security? Measure your risk!
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Better cash management: The customer and vendor connection
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IRS Allows More Small Businesses to Use the Cash Method of Accounting
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Accounts payable and managing performance
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Decision support—Do you have it?
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Scandals rock mutual funds: Time to jump ship?
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The Euro and mergers: What are the opportunities and risks?
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Corporate real estate: Is treasury ready?
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Sarbanes‐Oxley update: Where are we today?
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Five Key Reasons Enterprise Data Governance Matters to Finance … and Seven Best Practices to Get You There
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Adjusted versus unadjusted earnings: An empirical analysis of pro forma adjustments in large German public companies
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The effect of accounting conservatism on measures of financial constraints
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Aggregate credit supply and debt structure
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IRS/what is ahead taxwise in 1996?
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How to hone internal controls in the era of restructuring
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The downturn: How CIOs and CFOs must work together
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Economic substance doctrine now codified
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Claiming unused AMT and research credits
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Product costing systems: Finding the right approach
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Letter from the editor
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Auditing your executive compensation plan
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IRS Finalizes Deduction Limits for Corporate Jets
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Self‐selection: How treasurers report derivatives to the SEC
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As the World Turns
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Peering into cost layers for pricing products
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International accounting and finance
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OECD Studies Multinational Taxation
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Ensuring the benefits of requiring supplier capability analysis
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Two important challenges
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The Cutting Edge of Corporate IT: Are You Where You Should Be?
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Understanding SOP 96‐1: Reporting environmental cleanup liabilities
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Letter from the editor
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Assessing the FASB's responsiveness to comment letters on other postretirement benefits
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Using ABC to manage and improve at CONCO foods
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An Investigation Into Social Media Usage of Publicly Traded Companies
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Is your audit committee watching IT risks?
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Real Estate's vital role in corporate finance
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Which activities add value and which don't?
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The bridge to quality financial reporting: Audit committees’ mediating role in IFRS implementation for emerging markets
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Managing IT business risk
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Issue Information ‐ TOC
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How to Perform More Effective Audits by Focusing on the Data
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Effect of Health FSA Carryovers on HSAs
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Enterprise risk management: A best practice approach
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An agency in turmoil?
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Recent developments on the fringe benefit and T&E front
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Masthead
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Accounting for certain equity transactions
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Six Capitals, or Can Accountants Save the Planet?
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Supercharge your marketing and CRM with advanced document integration
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More lessons in revenue recognition—review of recent SEC enforcement actions
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How wellness programs can boost the bottom line through employee involvement
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Does the market value M&A risk factor disclosures? Evidence from the involvement of investment bank advisors
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The role of financial reporting quality in selecting new audit committee member
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The valuation effects of unit versus share‐only IPOs
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How to write financial reports that really make a difference
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The Internal Audit Function: A Prerequisite for Good Governance
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Using cost accounting in a service company
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Information search using the balanced scorecard: What matters?
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Postretirement health benefits: Do your trend rate estimates significantly affect postretirement costs and reported net income?
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Why internal auditing must change to survive
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Stock options and equity‐based executive compensation: A long‐term perspective
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AICPA/SOP 97‐2—software revenue recognition
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Improve employee performance
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AICPA/Costs of software for internal‐use SOP
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M&A Due Diligence: Consideration of Fraudulent Financial Statements
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SEC debates: Streamlining financial statements
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How do CEOs make investment decisions in their early years of tenure? Evidence from investment efficiency
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Pro‐ethics activities: Do they really reduce fraud?
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Ethics and Information Technology: Protecting Your Company and Your Employees
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How Auditors Get Into Trouble—and How to Avoid It
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The POB tackles internal control reporting: Boundaries, thresholds, and auditor involvement
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The effect of real earnings management on earnings persistence and informativeness before and during COVID‐19
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Auditor choice and nonaudit fees: Evidence from group‐affiliated Indian firms
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SEC Conference Urges “Transparent” Financial Reporting
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Wellness Program Incentives May Be Taxable
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Capacity cost measures and decisions: Two field studies
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New international tax provisions
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How to comply with the new MD&A rules
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What is the “true cost” of processing a freight bill?
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SEC Matters
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Recent FASB staff positions
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IRS approves electronic receipt systems for substantiating T&E
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The FASB Simplifies the Accounting for Share‐Based Payments
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Special report: Sense of urgency at SEC developments conference
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Improve Earnings by Shifting Finance Department Resources to Corporate Performance Management Services
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Unknown until Known
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Letter From the Editor
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IRS/Environmental cleanup costs deductible under new section 198
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New people at the PCAOB and the FASB
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Endless inefficient meetings? Try CMS
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Auditing the Internet: An introduction to web assurance services
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Proposed guidance for attest engagements on management's discussion and analysis and a new standard on the auditor's consideration of fraud
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Does financial crisis impact earnings management? Evidence from Turkey
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Rebalancing the accounting profession
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Would a rising yen mean global turmoil?
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RFID opportunities and risks
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Letter from the editor
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How to curb liabilities by prefunding postretirement plans
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Managing laptop security
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Business Strategy—Creation, Execution and Monetization
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Euro benefits for cash management
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Using capacity utilization to adjust ROI performance drivers
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Enterprise Master Plan: Next‐Generation Planning With Activity‐Based Costing
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Information Technology Is Out—Knowledge Sharing Is In
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Deducting repatriated foreign earnings
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The dirty dozen: Tough treasury problems and how to solve them
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The SEC and International Cash Management
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Letter from the editor
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Ten key questions for entering into international joint ventures
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Letter from the editor
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IRS changes approach to ruling on spin‐offs
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An accounting software selection checklist
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An Introduction to Horizontal Management in Financial Services (Part 1)
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FAS 114 and 118: Implementation of new loan impairment standards
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2013 M&A Update
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Model your way to better business performance
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The recent credit crunch and GAAP
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Balanced scorecard at Summa health system
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How international bank transparency will affect your company
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International mergers: How to detect corruption
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Letter from the editor
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Auditing Treasury Operations: Risks and Traps
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IRS Issues Final Regulations on Repair and Capitalization Rules
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Are you protecting your employee's data?
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How to implement change effectively
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Kaizen: The leading edge in cost management strategy
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Operational reviews and auditing ERP
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The generalist CEO pay premium and CEO risk aversion
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Global trends: U.S. IPO market declines
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Market share, investor horizon, and stock crash risk
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Business combinations and intangible assets: Is the FASB's focus too narrow?
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Corporate Social Responsibility Initiatives Across the Value Chain
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Employee stock options and the flawed use of the Black–Scholes option pricing model
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Auditor tax expertise and corporate tax avoidance: Evidence from Taiwan
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Issue Information
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Little Clues, and The Smartest Kids in the World
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What determines the financial performance micro or macro antecedents: A case of Indian general insurance
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SEC/derivatives, restructuring charges, enforcement actions, and more
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Cash disbursements: How to minimize cash output
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Evolution of the regulatory process
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New AcSEC requirements for disclosure of certain significant risks and uncertainties
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Dealing with an independent auditor: What does he look for, and what are his own risks?
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Masthead
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White‐collar crime: How to identify and avoid it
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Split‐dollar life insurance: Understanding the benefits and avoiding pitfalls
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A new look at manufacturing using CAM‐I's capacity management model
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How fraudulent financial reporting happens and what COSO advises corporate America and its auditors
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The going‐concern assumption
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Final SRLY Regulations Issued
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Brace yourself for a flurry of activity
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Innovative corporate performance management: Delta dental case
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Board agenda
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Investing in the Czech Republic
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Can you handle business uncertainty?
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Reporting changes continue
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SPEs: What is their role in future mergers?
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International auditing and managing exports
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Auditing IT projects
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The euro: How will it impact your treasury operations?
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An Introduction to Horizontal Management in Financial Services (Part 2 of 2)
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How to get workers' compensation costs in line
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Does institutional ownership affect information sharing with independent board members?
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Accounting reform in China and its implications for U.S. business
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Cost Management in an Age of Prevailing Crisis
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IRS Will Not Tax Frequent Flyer Miles
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The Urge to Merge
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Recent FSPs on grant date and APIC pool
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Letter from the editor
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A contrast of the popularity and the interpretation of non‐GAAP earning disclosures in different industries
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Recognition and Measurement of Financial Assets and Financial Liabilities: A Proposed ASU
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Private lenders and borrowers’ internal control weaknesses
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Retaining Majority Ownership and Control After the IPO
