Review of Accounting and Finance: Volume 9 Issue 4

Organizational development and transformational learning approaches in process innovations: A review of the implications to the management accounting literature

Seleshi Sisaye, Jacob G. Birnberg

The purpose of this paper is to apply the organizational learning framework to the management accounting literature to better understand why management accounting innovations…

Audit quality attributes, client size and cost of equity capital

Guy D. Fernando, Ahmed M. Abdel‐Meguid, Randal J. Elder

The purpose of this paper is to investigate the impact of certain audit quality attributes, namely auditor size, auditor industry specialization and auditor tenure on a client…

Do external sources generate greater investor awareness that can affect a firm's value and cost of capital?

Roy Clemons

The purpose of this paper is to examine whether focused attention on a firm by an external organization, group, or influential analyst generates greater investor awareness that…

The implications of retained and distributed earnings for future profitability and stock returns

Georgios Papanastasopoulos, Dimitrios Thomakos, Tao Wang

The purpose of this paper is to examine the informational content of retained and distributed earnings for future profitability and stock returns.

Are potential effects of SFAS 158 associated with firms' decisions to freeze their defined benefit pension plans?

Cathy Beaudoin, Nandini Chandar, Edward M. Werner

The purpose of this paper is to examine whether the significant clustering of defined benefit (DB) pension plan freeze announcements during 2001‐2006 is motivated at least in part…