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Elizabeth Gordon

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Elizabeth Gordon

  • Fox School of Business and Management

    • Accounting

      • Professor

      • Chair

Research Interests

  • Financial Accounting
  • International Accounting

Courses Taught

Number

Name

Level

ACCT 3533

Advanced Financial Accounting

Undergraduate

ACCT 3581

Co-operative Experience in Accounting

Undergraduate

ACCT 5201

Advanced Studies in Financial Reporting

Graduate

ACCT 9003

Seminar in Research Methods - Accounting

Graduate

Selected Publications

Featured

  • Gordon, E., Henry, E., Jorgensen, B., & Linthicum, C. (2017). Flexibility in cash-flow classification under IFRS: determinants and consequences. Review of Accounting Studies, 22(2), 839-872. doi: 10.1007/s11142-017-9387-1.

  • Gordon, E. & Ng, C. (2016). Integrating Higher Order Thinking Skills in the Classroom. Pennsylvania CPA Journal, 87(3), 18-19.

  • Gordon, E. (2015). State ownership and earnings management around initial public offerings: Evidence from China. Journal of International Accounting Research, 14(2), 117-122. doi: 10.2308/jiar-10470.

  • Gordon, E.A. (2015). Discussion of State Ownership and Earnings Management around Initial Public Offerings: Evidence from China. Journal of International Accounting Research, 14(2), 117-122. doi: 10.2308/jiar-10470.

  • Burnett, B., Gordon, E., Jorgensen, B., & Linthicum, C. (2015). Earnings Quality: Evidence from Canadian Firms' Choice between IFRS and U.S. GAAP. Accounting Perspectives, 14(3), 212-249. doi: 10.1111/1911-3838.12051.

  • Gordon, E., Bischof, J., Daske, H., Munter, P., Saka, C., Smith, K., & Venter, E. (2015). The IASB's discussion paper on the conceptual framework for financial reporting: A commentary and research review. Journal of International Financial Management and Accounting, 26(1), 72-110. doi: 10.1111/jifm.12024.

  • Gordon, E., Henry, E., Li, X., & Sun, L. (2014). Management guidance pre- and post-restatement. Journal of Business Finance and Accounting, 41(7-8), 867-892. doi: 10.1111/jbfa.12080.

  • Bradshaw, M., Bens, D., Frost, C., Gordon, E., Mcvay, S., Miller, G., Pfeiffer, R., Plumlee, M., Shakespeare, C., Thomas, W., & Wong, F. (2014). Financial reporting policy committee of the American accounting association's financial accounting and reporting section: Accounting standard setting for private companies. Accounting Horizons, 28(1), 175-192. doi: 10.2308/acch-50656.

  • Gordon, E., Petruska, K., & Yu, M. (2014). Do analysts' cash flow forecasts mitigate the accrual anomaly? International evidence. Journal of International Accounting Research, 13(1), 61-90. doi: 10.2308/jiar-50700.

  • Gordon, E., Henry, E., Peytcheva, M., & Sun, L. (2013). Discretionary disclosure and the market reaction to restatements. Review of Quantitative Finance and Accounting, 41(1), 75-110. doi: 10.1007/s11156-012-0301-4.

  • Gordon, E. & Street, D. (2013). Building IASB Research Capacity: A Commentary. Journal of International Financial Management and Accounting, 24(2), 176-201. doi: 10.1111/jifm.12009.

  • Gordon, E., Greiner, A., Kohlbeck, M., Lin, S., & Skaife, H. (2013). Challenges and opportunities in cross-country accounting research. Accounting Horizons, 27(1), 141-154. doi: 10.2308/acch-50301.

  • Shima, K. & Gordon, E. (2011). IFRS and the regulatory environment: The case of U.S. investor allocation choice. Journal of Accounting and Public Policy, 30(5), 481-500. doi: 10.1016/j.jaccpubpol.2011.07.001.

  • Bradshaw, M., Callahan, C., Ciesielski, J., Gordon, E., Hodder, L., Hopkins, P., Kohlbeck, M., Laux, R., McVay, S., Stober, T., Stocken, P., & Yohn, T. (2010). Response to the SEC's proposed rule-roadmap for the potential use of financial statements prepared in accordance with international financial reporting standards (IFRS) by U.S. issuers. Accounting Horizons, 24(1), 117-128. doi: 10.2308/acch.2010.24.1.117.

  • Gordon (2008). A Research Note on the Role of Related Party Transactions in Fraudulent Financial Reporting. doi: 10.2139/ssrn.993532.

  • Skaife, H., Bradshaw, M., Davis-Friday, P., Gordon, E., Hopkins, P., Laux, R., Nelson, K., Rajgopal, S., Ramesh, K., Uhl, R., & Vrana, G. (2007). Response to FASB Exposure Draft, The Fair Value Option for Financial Assets and Financial Liabilities, Including an Amendment of FASB Statement No. 115. Accounting Horizons, 21(2), 189-200. American Accounting Association.

  • Gordon, E., Henry, E., Louwers, T., & Reed, B. (2007). Auditing related party transactions: A literature overview and research synthesis. Accounting Horizons, 21(1), 81-102. doi: 10.2308/acch.2007.21.1.81.

  • Antle, R., Gordon, E., Narayanamoorthy, G., & Zhou, L. (2006). The joint determination of audit fees, non-audit fees, and abnormal accruals. Review of Quantitative Finance and Accounting, 27(3), 235-266. doi: 10.1007/s11156-006-9430-y.

  • Frost, C., Gordon, E., & Hayes, A. (2006). Stock exchange disclosure and market development: An analysis of 50 international exchanges. Journal of Accounting Research, 44(3), 437-483. doi: 10.1111/j.1475-679X.2006.00208.x.

  • Davis-Friday, P.Y. & Gordon, E.A. (2005). Relative Valuation Roles of Equity Book Value, Net Income, and Cash Flows during a Macroeconomic Shock: The Case of Mexico and the 1994 Currency Crisis. Journal of International Accounting Research, 4(1), 1-21. American Accounting Association. doi: 10.2308/jiar.2005.4.1.1.

  • Gordon, E.A., Henry, E., & Palia, D. Related Party Transactions: Associations with Corporate Governance and Firm Value. EFA 2004 Maastricht Meetings Paper..

  • Gordon, E., Henry, E., & Palia, D. (2004). RELATED PARTY TRANSACTIONS AND CORPORATE GOVERNANCE. Advances in Financial Economics, 9, 1-27. doi: 10.1016/S1569-3732(04)09001-2.

  • Engel, E., Gordon, E., & Hayes, R. (2002). The roles of performance measures and monitoring in annual governance decisions in entrepreneurial firms. Journal of Accounting Research, 40(2), 485-518. doi: 10.1111/1475-679X.00058.

Recent

  • Gordon, E., Rao, S.S., & Zambara, C. Voluntary Audits of Nonfinancial Disclosure and Earnings Quality: The Assurance of Corporate Social Responsibility Reports. American Accounting Association.

  • Gordon, E.A., Hsu, H., & Huang, H. Peer R&D disclosure and corporate innovation: Evidence from American depositary receipt firms. Advances in Accounting, 49, 100471-100471. Elsevier BV. doi: 10.1016/j.adiac.2020.100471.

  • Gordon, E., Gotti, G., Ho, J., Mora, A., & Morris, R. (2019). Commentary: Where is International Accounting Research Going? Issues Needing Further Investigation. Journal of International Accounting, Auditing and Taxation, 37. doi: 10.1016/j.intaccaudtax.2019.100286.

  • Gordon, E. Peer R&D disclosure and corporate innovation: Evidence from American depositary receipt firms. New York, New York. Retrieved from https://www-sciencedirect-com.libproxy.temple.edu/science/article/pii/S0882611020300419.

  • Venter, E., Gordon, E., & Street, D. (2018). The role of accounting and the accountancy profession in economic development: A research agenda. Journal of International Financial Management and Accounting, 29(2), 195-218. doi: 10.1111/jifm.12080.

  • Gordon, E., Henry, E., & Hsu, H. (2018). Revenue Recognition: A Brave New World. Berlin, Germany.

  • Gordon, E., Balsam, S., & Li, X. (2018). Mandatory Disclosure Reform and Executive Compensation. Berlin, Germany.

  • Gordon, E., Raedy, J., & Sannella, A. (2018). Intermediate Accounting. Pearson. Retrieved from https://www.pearson.com/us/higher-education/program/Gordon-Intermediate-Accounting-Plus-My-Lab-Accounting-with-Pearson-e-Text-Access-Card-Package-2nd-Edition/PGM1729609.html.

  • Keynote Speech. University of Sao Paulo, Brazil.

  • Gordon, E. (2017). Policy-oriented Research in Accounting. Southern African Accounting Association, Central Drakensburg, South Africa.

  • Gordon, E. (2017). Determinants of Long-Lived Asset Impairments under U.S. GAAP and IFRS.