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Content
March 2021, Volume 38, Issue 1
- 7-31 Reporting Bias and Monitoring in Clean Development Mechanism Projects
by Hui Chen & Peter Letmathe & Naomi Soderstrom - 32-62 Whistleblowing Allegations, Audit Fees, and Internal Control Deficiencies
by Yu Flora Kuang & Gladys Lee & Bo Qin - 63-95 Auditor Responses to Shareholder Activism
by Feng Guo & Chenxi Lin & Adi Masli & Michael S. Wilkins - 96-128 Financial Reporting and Trade Credit: Evidence from Mandatory IFRS Adoption
by Xiao Li & Jeffrey Ng & Walid Saffar - 129-179 Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality
by Bin Li & Gianfranco Siciliano & Mohan Venkatachalam & Patricia Naranjo & Rodrigo S. Verdi - 180-207 Tax Loss Carryovers in a Competitive Environment
by Anja De Waegenaere & Richard Sansing & Jacco L. Wielhouwer - 208-241 Common Institutional Ownership and Earnings Management
by Santhosh Ramalingegowda & Steven Utke & Yong Yu - 242-275 The Differential Role of R&D and SG&A for Earnings Management and Stock Price Manipulation
by Estelle Y. Sun - 276-301 Do Auditors Accurately Predict Litigation and Reputation Consequences of Inaccurate Accounting Estimates?
by Christine Gimbar & Molly Mercer - 302-337 Words and Numbers: Financialization and Accounting Standard‐Setting in the United Kingdom
by Yasmine Chahed - 338-375 Auditors' Responses to Workload Imbalance and the Impact on Audit Quality
by Jin Suk Heo & Soo Young Kwon & Hun‐Tong Tan - 376-411 PCAOB Inspections and the Differential Audit Quality Effect for Big 4 and Non–Big 4 US Auditors
by Inder K. Khurana & Nathan G. Lundstrom & K. K. Raman - 412-442 Trading Prior to the Disclosure of Material Information: Evidence from Regulation Fair Disclosure Form 8‐Ks
by John L. Campbell & Brady J. Twedt & Benjamin C. Whipple - 443-482 Corporate In‐house Tax Departments
by Xia Chen & Qiang Cheng & Travis Chow & Yanju Liu - 483-517 Investor Sentiment, Misstatements, and Auditor Behavior
by Keval Amin & John Daniel Eshleman & Peng Guo - 518-544 Sentiment, Loss Firms, and Investor Expectations of Future Earnings
by Edward J. Riedl & Estelle Y. Sun & Guannan Wang - 545-585 Collaborating with Competitors: How Do Small Firm Accounting Associations and Networks Successfully Manage Coopetitive Tensions?
by Kenneth L. Bills & Christie Hayne & Sarah E. Stein & Richard C. Hatfield - 586-620 Auditors' Fee Premiums and Low‐Quality Internal Controls
by Gil S. Bae & Seung UK Choi & Phillip T. Lamoreaux & Jae Eun Lee - 621-653 Innovation and Corporate Tax Planning: The Distinct Effects of Patents and R&D
by C. S. Agnes Cheng & Peng Guo & Chia‐Hsiang Weng & Qiang Wu - 654-675 Earnings Forecasts and Price Efficiency after Earnings Realizations: Reduction in Information Asymmetry through Learning from Price
by Guojin Gong & Hong Qu & Ian Tarrant - 676-706 Asymmetric Inventory Management and the Direction of Sales Changes†
by Iny Hwang & Taejin Jung & Woo‐Jong Lee & Daniel G. Yang - 707-739 Valuing Initial Public Offerings Using Article 11 Pro Forma Financial Information in the Prospectus
by Jerry W. Chen & Jing Zhou - 740-769 Is Audit Committee Equity Compensation Related to Audit Fees?
by Xinming Liu & Gerald J. Lobo & Hung‐Chao Yu - 770-792 The Effect of Humanizing Robo‐Advisors on Investor Judgments
by Frank D. Hodge & Kim I. Mendoza & Roshan K. Sinha - 793-832 Common Auditors and Private Bank Loans
by Jere R. Francis & Wei Wang
December 2020, Volume 37, Issue 4
- 1959-1989 The Role of Pension Business Benefits in Institutional Block Ownership and Corporate Governance
by Jing Huang & Steven R. Matsunaga & Z. Jay Wang - 1990-2019 The Effects of the Tax Cuts & Jobs Act of 2017 on Defined Benefit Pension Contributions
by Fabio B. Gaertner & Daniel P. Lynch & Mary E. Vernon - 2020-2057 Individual Investors' Attention to Accounting Information: Evidence from Online Financial Communities
by Alina Lerman - 2058-2086 Do Shareholders Assess Managers' Use of Accruals to Manage Earnings as a Negative Signal of Trustworthiness Even When its Outcome Serves Shareholders' Interests?
by Max Hewitt & Frank D. Hodge & Jamie H. Pratt - 2087-2119 Connections between the Market Pricing of Accruals Quality and Accounting‐Based Anomalies
by Kai Du & Xin Daniel Jiang - 2120-2144 Bank Monitoring and Financial Reporting Quality: The Case of Accounts‐Receivable‐Based Loans
by Richard Frankel & Bong Hwan Kim & Tao Ma & Xiumin Martin - 2145-2185 Debt Covenant Restriction, Financial Misreporting, and Auditor Monitoring
by Jeffrey Pittman & Yuping Zhao - 2186-2212 The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty
by Steven J. Kachelmeier & Dan Rimkus & Jaime J. Schmidt & Kristen Valentine - 2213-2223 A Note on a Framework for Valuation Ratios Based on Fundamentals
by Cheng Lai - 2224-2256 The Interplay of Core and Peripheral Actors in the Trajectory of an Accounting Innovation: Insights from beyond Budgeting
by Sebastian D. Becker & Martin Messner & Utz Schäffer - 2257-2286 Voluntary Disclosure and Informed Trading
by Evgeny Petrov - 2287-2318 Does Accounting Conservatism Discipline Qualitative Disclosure? Evidence From Tone Management in the MD&A
by Carlo D'Augusta & Matthew D. DeAngelis - 2319-2356 The Effects of Creative Culture on Real Earnings Management
by Ryan D. Guggenmos & Wim A. Van der Stede - 2357-2397 Does Public Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry
by Preetika Joshi & Edmund Outslay & Anh Persson & Terry Shevlin & Aruhn Venkat - 2398-2437 The Use and Characteristics of Foreign Component Auditors in U.S. Multinational Audits: Insights from Form AP Disclosures
by Jenna J. Burke & Rani Hoitash & Udi Hoitash - 2438-2471 Audit Regulation and Cost of Equity Capital: Evidence from the PCAOB's International Inspection Regime
by Phillip T. Lamoreaux & Landon M. Mauler & Nathan J. Newton - 2472-2500 Contracting and Reporting Conservatism around a Change in Fiduciary Duties
by Daniel Bens & Sterling Huang & Liang Tan & Wan Wongsunwai - 2501-2522 The Commitment to Income‐Decreasing Accounting Choices As a Credible Signal to Reducing Information Asymmetry: The Case of Asset Revaluations
by Fábio Moraes da Costa & Carol Liu & Gina Cavalier Rosa & Samuel L. Tiras - 2523-2557 R&D Investments and Tax Incentives: The Role of Intra‐Firm Cross‐Border Collaboration
by Jing Huang & Linda Krull & Rosemarie Ziedonis - 2558-2589 Revising Audit Plans to Address Fraud Risk: A Case of “Do as I Advise, Not as I Do”?
by Tim D. Bauer & Sean M. Hillison & Mark E. Peecher & Bradley Pomeroy - 2590-2614 Endogeneity and the Dynamics of Voluntary Disclosure Quality: Is there Really an Effect on the Cost of Equity Capital?
by Florian Eugster - 2615-2648 An Empirical Analysis of Analysts' Capital Expenditure Forecasts: Evidence from Corporate Investment Efficiency
by Jin Kyung Choi & Rebecca N. Hann & Musa Subasi & Yue Zheng - 2649-2695 Shareholder Empowerment and Board of Directors Effectiveness
by George Drymiotes & Haijin Lin & Yonca Ertimur
September 2020, Volume 37, Issue 3
- 1333-1369 When the Client Is A Former Auditor: Auditees' Expert Knowledge and Social Capital as Threats to Staff Auditors' Operational Independence†
by Laurence Daoust & Bertrand Malsch - 1370-1399 When Are Audit Firms Sued for Financial Reporting Failures and What Are the Lawsuit Outcomes?
by Clive Lennox & Bing Li - 1400-1443 The Settlement Norm in Audit Legal Disputes: Insights from Prominent Attorneys$
by Eldar Maksymov & Jeffrey Pickerd & D. Jordan Lowe & Mark E. Peecher & Andrew Reffett & Dain C. Donelson - 1444-1474 Executives' Legal Records and the Deterrent Effect of Corporate Governance†
by Robert H. Davidson & Aiyesha Dey & Abbie Smith - 1475-1511 Accounting‐Based Compensation and Debt Contracts
by Zhi Li & Lingling Wang & Karen Wruck - 1512-1535 The Effects of Incentive Scheme and Task Difficulty on Employees' Altruistic Behavior Outside the Firm†
by Andrew H. Newman & Ivo D. Tafkov & Flora Hailan Zhou - 1536-1561 How Reliably Do Empirical Tests Identify Tax Avoidance?†
by Lisa De Simone & Jordan Nickerson & Jeri Seidman & Bridget Stomberg - 1562-1597 The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance
by Paul Demeré & Michael P. Donohoe & Petro Lisowsky - 1598-1621 Intuition versus Analytical Thinking and Impairment Testing†
by Christopher J. Wolfe & Brant E. Christensen & Scott D. Vandervelde - 1622-1657 Building Trust in Crisis Management: A Study of Insolvency Practitioners and the Role of Accounting Information and Processes
by Yvonne Joyce - 1658-1686 Can Employee Stock Options Contribute to Less Risk‐Taking?†
by Bruce K. Billings & James R. Moon & Richard M. Morton & Dana M. Wallace - 1687-1719 Measuring News in Management Range Forecasts
by Tyler K. Jensen & Marlene A. Plumlee - 1720-1755 The Informational Effects of Tightening Oil and Gas Disclosure Rules
by Marc Badia & Miguel Duro & Bjorn N. Jorgensen & Gaizka Ormazabal & Hans B. Christensen - 1756-1787 The Role of Auditor Narcissism in Auditor–Client Negotiations: Evidence from China
by Bryan K. Church & Narisa Tianjing Dai & Xi (Jason) Kuang & Xuejiao Liu - 1788-1827 Assessing Tax Risk: Practitioner Perspectives
by Stevanie S. Neuman & Thomas C. Omer & Andrew P. Schmidt - 1828-1853 Investors' Misweighting of Firm‐Level Information and the Market's Expectations of Earnings
by Sami Keskek & James N. Myers & Linda A. Myers - 1854-1881 Using Cultural Mindsets to Reduce Cross‐National Auditor Judgment Differences
by Aaron Saiewitz & Elaine (Ying) Wang - 1882-1913 How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis†
by Andrew M. Bauer & Junxiong Fang & Jeffrey Pittman & Yinqi Zhang & Yuping Zhao - 1914-1951 Do Client Bankruptcies Preceded by Clean Audit Opinions Damage Auditor Reputation?
by Nathan R. Berglund
June 2020, Volume 37, Issue 2
- 641-641 Eulogy Gerald A. (Jerry) Feltham, 1938–2019
by Dan A. Simunic - 642-664 The Influence of Firms' Emissions Management Strategy Disclosures on Investors' Valuation Judgments†
by Joseph A. Johnson & Jochen Theis & Adam Vitalis & Donald Young - 665-695 The Influence of Corporate Social Responsibility Measures on Investors' Judgments When Integrated in a Financial Report Versus Presented in a Separate Report
by Anthony C. Bucaro & Kevin E. Jackson & Jeremy B. Lill - 696-716 Improving Auditors' Consideration of Evidence Contradicting Management's Estimate Assumptions†
by Ashley A. Austin & Jacqueline S. Hammersley & Michael A. Ricci - 717-740 Can Audit Committee Expertise Increase External Auditors' Litigation Risk? The Moderating Effect of Audit Committee Independence
by Jillian Alderman & S. Jane Jollineau - 741-772 Are Earnings Forecasts Informed by Proxy Statement Compensation Disclosures?†
by Stephannie A. Larocque & Melissa A. Martin & Beverly R. Walther - 773-801 Bold Stock Recommendations: Informative or Worthless?†
by Dan Palmon & Bharat Sarath & Hua C. Xin - 802-828 Short Sellers and Long‐Run Management Forecasts
by Xia Chen & Qiang Cheng & Ting Luo & Heng Yue - 829-856 Voluntary Disclosures when There Is an Option to Delay Disclosure
by Rahul Menon - 857-884 Income Smoothing and the Usefulness of Earnings for Monitoring in Debt Contracting
by Peter Demerjian & John Donovan & Melissa F. Lewis‐Western - 885-916 The Accrual Anomaly: Accrual Originations, Accrual Reversals, and Resolution of Uncertainty
by Tatiana Fedyk & Zvi Singer & Theodore Sougiannis - 917-944 The Switch‐Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters†
by Lauren M. Cunningham & Bret A. Johnson & E. Scott Johnson & Ling Lei Lisic - 945-981 Why Are People Honest? Internal and External Motivations to Report Honestly†
by Pamela R. Murphy & Michael Wynes & Till‐Arne Hahn & Patricia G. Devine - 982-1014 Spillover Effects of Fraud Allegations and Investor Sentiment
by Masako Darrough & Rong Huang & Sha Zhao - 1015-1043 China's Anti‐Corruption Campaign and Financial Reporting Quality†
by Ole‐Kristian Hope & Heng Yue & Qinlin Zhong - 1044-1072 When Is the Client King? Evidence from Affiliated‐Analyst Recommendations in China's Split‐Share Reform
by Kam C. Chan & Xuanyu Jiang & Donghui Wu & Nianhang Xu & Hong Zeng - 1073-1106 The Price of Being Foreign: Stock Market Penalties Associated with Accounting Irregularities for U.S.‐Listed Foreign Firms
by Weili Ge & Dawn Matsumoto & Emily Jing Wang & Jenny Li Zhang & Wayne Thomas - 1107-1139 Political Uncertainty and Cost Stickiness: Evidence from National Elections around the World
by Woo‐Jong Lee & Jeffrey Pittman & Walid Saffar - 1140-1171 Express Yourself: Why Managers' Disclosure Tone Varies Across Time and What Investors Learn From It
by John L. Campbell & Hye Seung “Grace” Lee & Hsin‐Min Lu & Logan B. Steele - 1172-1198 Measuring Real Activity Management†
by Daniel Cohen & Shailendra Pandit & Charles E. Wasley & Tzachi Zach - 1199-1216 The Role of Narcissistic Hypocrisy in the Development of Accounting Estimates
by Matthew J. Hayes & Philip M. J. Reckers - 1217-1247 The Benefit of Mean Auditors: The Influence of Social Interaction and the Dark Triad on Unjustified Auditor Trust
by Jessen L. Hobson & Matthew T. Stern & Aaron F. Zimbelman - 1248-1289 Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors' Assessment of Going‐Concern Risk†
by Lorenzo Dal Maso & Gerald J. Lobo & Francesco Mazzi & Luc Paugam - 1290-1325 On the “Realities” of Investor‐Manager Interactivity: Baudrillard, Hyperreality, and Management Q&A Sessions†
by Matthew Bamber & Santhosh Abraham
March 2020, Volume 37, Issue 1
- 7-32 How Busyness Influences SEC Compliance Activities: Evidence from the Filing Review Process and Comment Letters
by Katherine A. Gunny & Judith M. Hermis - 33-67 Unexpected SEC Resource Constraints and Comment Letter Quality†
by Matthew Ege & Jennifer L. Glenn & John R. Robinson - 68-100 Trader Participation in Disclosure: Implications of Interactions with Management†
by W. Brooke Elliott & Stephanie M. Grant & Jessen L. Hobson & Scott Asay - 101-130 What Drives Investor Response to CSR Performance Reports?
by Andres Guiral & Doocheol Moon & Hun‐Tong Tan & Yao Yu - 131-159 Customer Concentration and Public Disclosure: Evidence from Management Earnings and Sales Forecasts†
by Steven Crawford & Ying Huang & Ningzhong Li & Ziyun Yang - 160-188 Greater Reliance on Major Customers and Auditor Going‐Concern Opinions
by Dan Dhaliwal & Paul N. Michas & Vic Naiker & Divesh Sharma - 189-217 Auditor Independence and Fair Value Accounting: An Examination of Nonaudit Fees and Goodwill Impairments
by Joseph V. Carcello & Terry L. Neal & Lauren C. Reid & Jonathan E. Shipman - 218-244 Are Audit Firms' Compensation Policies Associated with Audit Quality?
by Jürgen Ernstberger & Christopher Koch & Eva Maria Schreiber & Greg Trompeter - 245-276 Auditors, Specialists, and Professional Jurisdiction in Audits of Fair Values†
by Emily E. Griffith - 277-296 When Is the Averaging Effect Present in Auditor Judgments?
by Tamara A. Lambert & Marietta Peytcheva - 297-321 Does an Audit Judgment Rule Increase or Decrease Auditors' Use of Innovative Audit Procedures?
by Yoon Ju Kang & M. David Piercey & Andrew Trotman - 322-357 Moving the Conceptual Framework Forward: Accounting for Uncertainty
by Richard Barker & Stephen Penman & Thomas J. Linsmeier & Stephen Cooper - 358-391 Peer Effects among Financial Analysts
by Truc (Peter) Thuc Do & Huai Zhang - 392-418 Directors' Informational Role in Corporate Voluntary Disclosure: An Analysis of Directors from Related Industries†
by Ruihao Ke & Meng Li & Yuan Zhang - 419-456 Illiquidity and the Measurement of Stock Price Synchronicity
by Joachim Gassen & Hollis A. Skaife & David Veenman - 457-484 Does Other Comprehensive Income Volatility Influence Credit Risk and the Cost of Debt?
by May Xiaoyan Bao & Matthew T. Billett & David B. Smith & Emre Unlu - 485-513 Auditing and the Development of the Modern State
by Clinton Free & Vaughan S. Radcliffe & Crawford Spence & Mitchell J. Stein - 514-541 Real Incentive Effects of Soft Information
by Peter O. Christensen & Hans Frimor & Florin Şabac - 542-574 Uncertainty and Compensation Design in Strategic Interfirm Contracts†
by Ranjani Krishnan & Deepa Mani - 575-602 Vertical Pay Dispersion, Peer Observability, and Misreporting in a Participative Budgeting Setting
by Lan Guo & Theresa Libby & Xiaotao (Kelvin) Liu & Yu Tian - 603-633 Interim Effective Tax Rate Estimates and Internal Control Quality
by Sean T. McGuire & Stevanie S. Neuman & Sarah C. Rice
December 2019, Volume 36, Issue 4
- 1935-1965 Disclosure Overload? A Professional‐User Perspective on the Usefulness of General Purpose Financial Statements
by Michael S. Drake & Jeffrey Hales & Lynn Rees - 1966-1998 Maintaining a Reputation for Consistently Beating Earnings Expectations and the Slippery Slope to Earnings Manipulation
by Jenny Chu & Patricia M. Dechow & Kai Wai Hui & Annika Yu Wang - 1999-2034 Employee Movements from Audit Firms to Audit Clients
by Andrew R. Finley & Mindy H. J. Kim & Phillip T. Lamoreaux & Clive S. Lennox - 2035-2068 An Incomplete Audit at the Earnings Announcement: Implications for Financial Reporting Quality and the Market's Response to Earnings†
by Nathan T. Marshall & Joseph H. Schroeder & Teri Lombardi Yohn - 2069-2092 Investor Overreaction to Earnings Surprises and Post‐Earnings‐Announcement Reversals
by Allen W. Bathke & Terry W. Mason & Richard M. Morton - 2093-2112 When Do Qualitative Risk Disclosures Backfire? The Effects of a Mismatch in Hedge Disclosure Formats on Investors' Judgments
by Yanan He & Hun‐Tong Tan & Feng Yeo & Jixun Zhang - 2113-2141 It Goes without Saying: The Effects of Intrinsic Motivational Orientation, Leadership Emphasis of Intrinsic Goals, and Audit Issue Ambiguity on Speaking Up
by Kathryn Kadous & Chad A. Proell & Jay Rich & Yuepin (Daniel) Zhou - 2142-2177 One Team or Two? Investigating Relationship Quality between Auditors and IT Specialists: Implications for Audit Team Identity and the Audit Process†
by Tim D. Bauer & Cassandra Estep & Bertrand Malsch - 2178-2206 Idiosyncratic Information, Moral Hazard, and the Cost of Capital
by Pingyang Gao - 2207-2237 Forecast Accuracy and Consistent Preferences for the Timing of Information Arrival†
by Christian Hofmann & Naomi R. Rothenberg - 2238-2282 Professional Directors and Governance Quality$
by Aida Sijamic Wahid & Kyle Welch & David A. Maber - 2283-2318 Ex Post Settling Up in Cash Compensation: New Evidence†
by Ana Albuquerque & Bingyi Chen & Qi (Flora) Dong & Edward J. Riedl - 2319-2343 CEO Hedging Opportunities and the Weighting of Performance Measures in Compensation Contracts†
by Shengmin Hung & Hunghua Pan & Taychang Wang - 2344-2378 M&A Due Diligence, Post‐Acquisition Performance, and Financial Reporting for Business Combinations†
by Daniel Wangerin - 2379-2407 Capitalization of In‐Process Research and Development under SFAS 141R and Information Asymmetry†
by Hyeesoo (Sally) H. Chung & Stephen A. Hillegeist & You‐Il (Chris) Park & Jinyoung P. Wynn - 2408-2436 Information‐Processing Costs and Breadth of Ownership
by Jeong‐Bon Kim & Bing Li & Zhenbin Liu - 2437-2466 Accounting Standards Harmonization and Financial Integration
by Dan Dhaliwal & Wen He & Yan Li & Raynolde Pereira - 2467-2493 Managerial Discretion and Task Interdependence in Teams†
by Markus C. Arnold & Ivo D. Tafkov - 2494-2520 Controls and Cooperation in Interactive and Non‐Interactive Settings$
by Jace B. Garrett & Jeffrey A. Livingston & William B. Tayler & Nicole L. Cade & Sarah E. McVay - 2521-2553 Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses†
by Ling Lei Lisic & Linda A. Myers & Timothy A. Seidel & Jian Zhou - 2554-2587 Auditor Reporting and Regulatory Sanctions in the Broker‐Dealer Industry: From Self‐Regulation to PCAOB Oversight†
by Anne Leah Schnader & Jean C. Bedard & Nathan H. Cannon - 2588-2609 Does Fair Value Accounting Contribute to Systemic Risk in the Banking Industry?
by Urooj Khan - 2610-2634 Does XBRL Adoption Constrain Earnings Management? Early Evidence from Mandated U.S. Filers
by Jeong‐Bon Kim & Joung W. Kim & Jee‐Hae Lim - 2635-2662 Earning the “Write to Speak”: Sell‐Side Analysts and Their Struggle to Be Heard
by Crawford Spence & Mark Aleksanyan & Yuval Millo & Shahed Imam & Subhash Abhayawansa - 2663-2694 Does Tax Planning Affect Analysts' Forecast Accuracy?†
by Jere R. Francis & Stevanie S. Neuman & Nathan J. Newton
September 2019, Volume 36, Issue 3
- 1223-1262 Trade‐offs between Tax and Financial Reporting Benefits: Evidence from Purchase Price Allocations in Taxable Acquisitions
by Daniel Lynch & Miles Romney & Bridget Stomberg & Daniel Wangerin & John R. Robinson - 1263-1298 Fundamental Analysis: Combining the Search for Quality with the Search for Value†
by Kevin Li & Partha Mohanram - 1299-1336 State Pension Accounting Estimates and Strong Public Unions†
by Samuel B. Bonsall & Joseph Comprix & Karl A. Muller - 1337-1372 Revealing Corporate Financial Misreporting
by Quinn D. Curtis & Dain C. Donelson & Justin J. Hopkins - 1373-1416 IQ and Audit Quality: Do Smarter Auditors Deliver Better Audits?†
by Jenni Kallunki & Juha‐Pekka Kallunki & Lasse Niemi & Henrik Nilsson & Daniel Aobdia - 1417-1460 Mind the Gap: Why Do Experts Have Differences of Opinion Regarding the Sufficiency of Audit Evidence Supporting Complex Fair Value Measurements?†
by Steven M. Glover & Mark H. Taylor & Yi‐Jing Wu & Ken T. Trotman - 1461-1500 The Loss of Information Associated with Binary Audit Reports: Evidence from Auditors' Internal Control and Going Concern Opinions
by Brant E. Christensen & Stevanie S. Neuman & Sarah C. Rice - 1501-1539 Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom
by Lauren C. Reid & Joseph V. Carcello & Chan Li & Terry L. Neal & Jere R. Francis - 1540-1574 U.S. Auditors' Perceptions of the PCAOB Inspection Process: A Behavioral Examination†
by Lindsay M. Johnson & Marsha B. Keune & Jennifer Winchel - 1575-1606 The Relation between Strategy, CEO Selection, and Firm Performance
by Margaret A. Abernethy & Yu Flora Kuang & Bo Qin - 1607-1633 The Informativeness of Relative Performance Information and its Effect on Effort Allocation in a Multitask Environment
by R. Lynn Hannan & Gregory P. McPhee & Andrew H. Newman & Ivo D. Tafkov & Steven J. Kachelmeier - 1634-1668 Investment Experience, Financial Literacy, and Investment‐Related Judgments†
by Susan D. Krische - 1669-1698 Valuation Implications of Unconditional Accounting Conservatism: Evidence from Analysts' Target Prices
by Jae B. Kim & Alexander Nekrasov & Pervin K. Shroff & Andreas Simon - 1699-1723 Internal Information Quality and the Sensitivity of Investment to Market Prices and Accounting Profits†
by Shane Heitzman & Mengjie Huang - 1724-1750 Asymmetric Learning from Prices and Post‐Earnings‐Announcement Drift
by Jaewon Choi & Linh Thompson & Jared Williams - 1751-1783 Linguistic Information Quality in Customers' Forward‐Looking Disclosures and Suppliers' Investment Decisions
by Can Chen & Jeong‐Bon Kim & Minghai Wei & Hao Zhang - 1784-1823 The Effects of Competition from S Corporations on the Organizational Form Choice of Rival C Corporations
by Michael P. Donohoe & Petro Lisowsky & Michael A. Mayberry - 1824-1860 How Quickly Do Firms Adjust to Optimal Levels of Tax Avoidance?†
by Jaewoo Kim & Sean T. McGuire & Steven Savoy & Ryan Wilson & Judson Caskey - 1861-1882 The Interrelation between Audit Quality and Managerial Reporting Choices and its Effects on Financial Reporting Quality
by Evelyn R. Patterson & J. Reed Smith & Samuel L. Tiras - 1883-1926 The Construction of the Efficient Office: Scientific Management, Accountability, and the Neo‐Liberal State†
by Lee D. Parker & Ingrid Jeacle
June 2019, Volume 36, Issue 2
- 553-587 Assets and Liabilities: When Do They Exist?
by Nicole L. Cade & Lisa Koonce & Kim I. Mendoza & Lynn Rees & Mary B. Tokar - 588-628 Relative Effects of IFRS Adoption and IFRS Convergence on Financial Statement Comparability
by Steve Lin & William N. Riccardi & Changjiang Wang & Patrick E. Hopkins & Gary Kabureck - 629-665 Do Clients Get What They Pay For? Evidence from Auditor and Engagement Fee Premiums
by James R. Moon & Jonathan E. Shipman & Quinn T. Swanquist & Robert L. Whited - 666-693 Evidence of Industry Scale Effects on Audit Hours, Billing Rates, and Pricing
by Simon Dekeyser & Ann Gaeremynck & Marleen Willekens - 694-731 PCAOB Inspections: Public Accounting Firms on “Trial”
by Kimberly D. Westermann & Jeffrey Cohen & Greg Trompeter - 732-757 Information Quality and Endogenous Project Outcomes
by Mingcherng Deng & Lin Nan & Xiaoyan Wen - 758-772 Public Disclosures in the Presence of Suppliers and Competitors
by Anil Arya & Brian Mittendorf & Dae‐Hee Yoon - 773-804 Customers’ Risk Factor Disclosures and Suppliers’ Investment Efficiency
by Tzu‐Ting Chiu & Jeong‐Bon Kim & Zheng Wang - 805-838 Are Risk Factor Disclosures Still Relevant? Evidence from Market Reactions to Risk Factor Disclosures Before and After the Financial Crisis
by Anne Beatty & Lin Cheng & Haiwen Zhang - 839-868 The Materiality of Accounting Errors: Evidence from SEC Comment Letters†
by Andrew A. Acito & Jeffrey J. Burks & W. Bruce Johnson - 869-903 The Political Influence of Voters’ Interests on SEC Enforcement
by Jonas Heese - 904-933 Shareholder Activism and Voluntary Disclosure Initiation: The Case of Political Spending†
by Vishal P. Baloria & Kenneth J. Klassen & Christine I. Wiedman - 934-957 Spillover Effects of Internal Control Weakness Disclosures: The Role of Audit Committees and Board Connections
by Shijun Cheng & Robert Felix & Raffi Indjejikian - 958-998 Déjà Vu: The Effect of Executives and Directors with Prior Banking Crisis Experience on Bank Outcomes around the Global Financial Crisis
by Anwer S. Ahmed & Brant E. Christensen & Adam J. Olson & Christopher G. Yust - 999-1027 How Do Audit Offices Respond to Audit Fee Pressure? Evidence of Increased Focus on Nonaudit Services and their Impact on Audit Quality
by Erik L. Beardsley & Dennis R. Lassila & Thomas C. Omer - 1028-1054 Do Accounting Firm Consulting Revenues Affect Audit Quality? Evidence from the Pre‐ and Post‐SOX Eras
by Ling Lei Lisic & Linda A. Myers & Robert Pawlewicz & Timothy A. Seidel - 1055-1076 Auditor Sensitivity to Real Earnings Management: The Importance of Ambiguity and Earnings Context
by Benjamin P. Commerford & Dana R. Hermanson & Richard W. Houston & Michael F. Peters - 1077-1097 The Client as a Source of Institutional Conformity for Commitments to Core Values in the Auditing Profession
by Thomas Carrington & Tobias Johansson & Gustav Johed & Peter Öhman - 1098-1121 The Effects of Biasing Performance Measurement Systems on Incentives and Retention Decisions
by Ramji Balakrishnan & George Drymiotes & Konduru Sivaramakrishnan - 1122-1145 The Effect of Environmental Risk on the Efficiency of Negotiated Transfer Prices
by Markus C. Arnold & Robert M. Gillenkirch & R. Lynn Hannan - 1146-1183 Transparency, Information Shocks, and Tax Avoidance
by Jon N. Kerr - 1184-1216 Readability of 10‐K Reports and Stock Price Crash Risk
by Chansog (Francis) Kim & Ke Wang & Liandong Zhang
March 2019, Volume 36, Issue 1
- 7-49 Building the Legitimacy of Whistleblowers: A Multi‐Case Discourse Analysis
by Hervé Stolowy & Yves Gendron & Jodie Moll & Luc Paugam - 50-71 Information Asymmetries about Measurement Quality
by Jonathan Glover & Carolyn B. Levine - 72-81 Discussion of “Information Asymmetries about Measurement Quality”
by Ranjani Krishnan - 82-107 Auditing Goodwill in the Post‐Amortization Era: Challenges for Auditors
by Douglas R. Ayres & Terry L. Neal & Lauren C. Reid & Jonathan E. Shipman - 108-131 How Does Intrinsic Motivation Improve Auditor Judgment in Complex Audit Tasks?
by Kathryn Kadous & Yuepin (Daniel) Zhou - 132-138 Discussion of “How Does Intrinsic Motivation Improve Auditor Judgment in Complex Audit Tasks?”
by Ann Vanstraelen - 139-167 Nonrecurring Items in Debt Contracts
by Anne Beatty & Lin Cheng & Tzachi Zach - 168-197 Mandatory IFRS Adoption and the Role of Accounting Earnings in CEO Turnover
by Joanna Shuang Wu & Ivy Xiying Zhang - 198-229 Do Investors Respond to Explanatory Language Included in Unqualified Audit Reports?
by Keith Czerney & Jaime J. Schmidt & Anne M. Thompson - 230-258 Corporate Tax Aggressiveness and Insider Trading
by Sung Gon Chung & Beng Wee Goh & Jimmy Lee & Terry Shevlin - 259-294 The Complementarity between Tax Avoidance and Manager Diversion: Evidence from Tax Haven Firms
by T. J. Atwood & Christina Lewellen - 295-325 Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality
by Brian Bratten & Monika Causholli & Thomas C. Omer - 326-358 Tax Reporting Behavior Under Audit Certainty
by Benjamin C. Ayers & Jeri K. Seidman & Erin M. Towery - 359-388 Do Corporate Site Visits Impact Stock Prices?
by Qiang Cheng & Fei Du & Brian Yutao Wang & Xin Wang - 389-417 Financial Statement Comparability and the Informativeness of Stock Prices About Future Earnings
by Jong‐Hag Choi & Sunhwa Choi & Linda A. Myers & David Ziebart - 418-450 Exploring Value‐Based Management Sophistication: The Role of Potential Economic Benefits and Institutional Influence
by Sebastian Firk & Torben Schmidt & Michael Wolff - 451-485 The Multiplicity of Performance Management Systems: Heterogeneity in Multinational Corporations and Management Sense‐Making
by David J. Cooper & Mahmoud Ezzamel & Keith Robson - 486-512 Stakeholder Orientations and Cost Management
by Xiaotao (Kelvin) Liu & Xiaoxia Liu & Colin D. Reid - 513-546 EBITDA and Managers' Investment and Leverage Choices
by Oded Rozenbaum
December 2018, Volume 35, Issue 4
- 1651-1674 The Changing Behavior of Trading Volume Reactions to Earnings Announcements: Evidence of the Increasing Use of Accounting Earnings News by Investors
by Orie E. Barron & Richard A. Schneible & Douglas E. Stevens