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Content
December 2018, Volume 35, Issue 4
- 1675-1701 The Effect of Regulation on the Timeliness and Informational Role of Earnings Announcements
by Robert Pawlewicz - 1702-1731 Relative Performance Evaluation and the Ratchet Effect
by Pablo Casas‐Arce & Martin Holzhacker & Matthias D. Mahlendorf & Michal Matějka - 1732-1765 The Monitoring Effectiveness of Co‐opted Audit Committees
by Cory A. Cassell & Linda A. Myers & Roy Schmardebeck & Jian Zhou - 1766-1797 Getting Comfortable on Audits: Understanding Firms’ Usage of Forensic Specialists
by J. Gregory Jenkins & Eric M. Negangard & Mitchell J. Oler - 1798-1815 Auditing Complex Estimates: How Do Construal Level and Evidence Formatting Impact Auditors' Consideration of Inconsistent Evidence?
by Ann G. Backof & Tina D. Carpenter & Jane Thayer - 1816-1842 Do Analysts’ Cash Flow Forecasts Improve Their Target Price Accuracy?
by Noor A. Hashim & Norman C. Strong - 1843-1867 Do Analysts Gain an Informational Advantage by Visiting Listed Companies?
by Bing Han & Dongmin Kong & Shasha Liu - 1868-1887 An Evaluation of Alternative Market‐Based Transfer Prices
by Nicole Bastian Johnson & Clemens Loeffler & Thomas Pfeiffer - 1888-1916 Exploring the Roles of Vernacular Accounting Systems in the Development of “Enabling” Global Accounting and Control Systems
by Lukas Goretzki & Erik Strauss & Leona Wiegmann - 1917-1940 The Information Content of Tax Expense: A Discount Rate Explanation
by Erin Henry - 1941-1972 Do Political Connections Weaken Tax Enforcement Effectiveness?
by Kenny Z. Lin & Lillian F. Mills & Fang Zhang & Yongbo Li - 1973-1998 When an Executive Departs: An Informational Content Story
by Seunghan Nam & Joshua Ronen & Tavy Ronen - 1999-2029 Renegotiations of Target CEOs' Personal Benefits During Mergers and Acquisitions
by Paige H. Patrick - 2030-2057 Do Securities Class Actions Deter Misreporting?
by Justin Hopkins - 2058-2081 The Monitoring Effect of More Frequent Disclosure
by Benedikt Downar & Jürgen Ernstberger & Benedikt Link - 2082-2105 How Important are Dividend Signals in Assessing Earnings Persistence?
by Carsten Homburg & Christian Müller & Julia Nasev - 2106-2130 Industry Effects in Firm and Segment Profitability Forecasting
by David Schröder & Andrew Yim - 2131-2159 CEO Inside Debt and Accounting Conservatism
by Cong Wang & Fei Xie & Xiangang Xin - 2160-2190 Does Accounting Conservatism Reduce Overpricing Caused by Short‐Sales Constraints?
by Christina Mashruwala & Shamin Mashruwala - 2191-2224 The Effect of Risk Factor Disclosures on the Pricing of Credit Default Swaps
by Tzu‐Ting Chiu & Yuyan Guan & Jeong‐Bon Kim - 2225-2257 The Joint Effect of Audit Quality and Legal Regimes on the Use of Real Earnings Management: International Evidence
by Ahrum Choi & Jong‐Hag Choi & Byungcherl Charlie Sohn
September 2018, Volume 35, Issue 3
- 1201-1228 Labor Unions and Income Smoothing
by Sophia J. W. Hamm & Boochun Jung & Woo‐Jong Lee - 1229-1261 Gambling Attitudes and Financial Misreporting
by Dane M. Christensen & Keith L. Jones & David G. Kenchington - 1262-1278 Expensing Versus Capitalization
by Tong Lu & Konduru Sivaramakrishnan - 1279-1296 CEO Power and Relative Performance Evaluation
by Shane S. Dikolli & Viktoria Diser & Christian Hofmann & Thomas Pfeiffer - 1297-1331 The Worth of Fair Value Accounting: Dissonance between Users and Standard Setters
by Omiros Georgiou - 1332-1362 Parents’ Use of Subsidiaries to “Push Down” Earnings Management: Evidence from Italy
by Massimiliano Bonacchi & Fabrizio Cipollini & Paul Zarowin - 1363-1394 Director Tenure Diversity and Board Monitoring Effectiveness
by Na Li & Aida Sijamic Wahid - 1395-1429 Does FIN 48 Improve Firms' Estimates of Tax Reserves?
by Cristi A. Gleason & Lillian F. Mills & Michelle L. Nessa - 1430-1454 The Psychology of Billing
by Victoria J. Hansen & Scott B. Jackson & Tammie J. Schaefer & Bryan W. Stewart - 1455-1463 Discussion of “The Psychology of Billing”
by Diana Falsetta & Steven E. Kaplan - 1464-1498 Relating Product Prices to Long‐Run Marginal Cost: Evidence from Solar Photovoltaic Modules
by Stefan Reichelstein & Anshuman Sahoo - 1499-1504 Discussion of “Relating Product Prices to Long‐Run Marginal Cost: Evidence from Solar Photovoltaic Modules”
by John E. Parsons - 1505-1532 Do Mutual Fund Investors Care About Auditor Quality?
by Bradley A. Goldie & Lei Li & Adi Masli - 1533-1577 Auditors’ Joint Engagements and Audit Quality: Evidence from Italian Private Companies
by Pietro A. Bianchi - 1578-1615 Can Shareholders Be at Rest after Adopting Clawback Provisions? Evidence from Stock Price Crash Risk
by Dichu Bao & Simon Yu Kit Fung & Lixin (Nancy) Su - 1616-1644 Organization Capital and the Cost of Equity Financing in Medium‐Sized Manufacturing Firms
by Najah Attig & Sadok El Ghoul
June 2018, Volume 35, Issue 2
- 596-621 State‐Owned Enterprises, Competition, and Disclosure
by Francesco Bova & Liyan Yang - 622-656 The Spillover Effect of SEC Comment Letters on Qualitative Corporate Disclosure: Evidence from the Risk Factor Disclosure
by Stephen V. Brown & Xiaoli (Shaolee) Tian & Jennifer Wu Tucker - 657-695 On Commitment Toward Knowledge Templates in Global Standard Setting: The Case of the FASB‐IASB Revenue Project
by Lisa Baudot - 696-715 The Effect of Individual and Pooled Profit Sharing Plans on Honesty in Managerial Reporting
by Charles Boster & Michael Majerczyk & Yu Tian - 716-733 Performance Measure Aggregation in Multi‐Task Agencies
by Florin Şabac & Junwook Yoo - 734-766 Exchange‐Sponsored Analyst Coverage
by Ru (Tina) Gao & Lakshmanan Shivakumar & Baljit K. Sidhu - 767-793 Do Analysts' Cash Flow Forecasts Encourage Managers to Improve the Firm's Cash Flows? Evidence from Tax Planning
by Benjamin C. Ayers & Andrew C. Call & Casey M. Schwab - 794-829 Do Analysts Matter for Corporate Tax Planning? Evidence from a Natural Experiment
by Novia X. Chen & Peng‐Chia Chiu & Terry Shevlin - 830-865 How Does Transfer Pricing Risk Affect Premiums in Cross‐Border Mergers and Acquisitions?
by Devan Mescall & Kenneth J. Klassen - 866-897 Business Ties and Information Advantage: Evidence from Mutual Fund Trading
by Ying Duan & Edith S. Hotchkiss & Yawen Jiao - 898-929 Insider Trading Restrictions and Insiders’ Supply of Information: Evidence from Earnings Smoothing
by Ivy Xiying Zhang & Yong Zhang - 930-955 Expertise Rents from Insider Trading for Financial Experts on Audit Committees
by Scott Duellman & Jun Guo & Yan Zhang & Nan Zhou - 956-979 Auditor Experience and the Timeliness of Litigation Loss Contingency Disclosures
by Feng Chen & Yu Hou & Gordon Richardson & Minlei Ye - 980-1003 Auditors' Use of Formal Advice from Internal Firm Subject Matter Experts: The Impact of Advice Quality and Advice Awareness on Auditors' Judgments
by Nicole S. Wright & Sudip Bhattacharjee - 1004-1028 Blockholder Exit Threats and Financial Reporting Quality
by Yiwei Dou & Ole‐Kristian Hope & Wayne B. Thomas & Youli Zou - 1029-1066 Deviations from the Mandatory Adoption of IFRS in the European Union: Implementation, Enforcement, Incentives, and Compliance
by Grace Pownall & Maria Wieczynska - 1067-1101 Accruals Quality, Stock Return Seasonality, and the Cost of Equity Capital: International Evidence
by Lijuan Zhang & Mark Wilson - 1102-1139 Internal Control and Operational Efficiency
by Qiang Cheng & Beng Wee Goh & Jae B. Kim - 1140-1165 The Impact of the Bullwhip Effect on Sales and Earnings Prediction Using Order Backlog
by Hsihui Chang & Jengfang Chen & Shu‐Wei Hsu & Raj Mashruwala - 1166-1194 Loan Sales and Borrowers’ Accounting Conservatism
by Saiying Deng & Yutao Li & Gerald J. Lobo & Pei Shao
March 2018, Volume 35, Issue 1
- 7-30 Horizon‐Induced Optimism as a Gateway to Earnings Management
by H. Scott Asay - 31-57 Subjectivity in Professionals' Incentive Systems: Differences between Promotion‐ and Performance‐Based Assessments
by Jasmijn C. Bol & Justin Leiby - 58-86 Management Controls that Anchor other Organizational Practices
by Thomas Ahrens - 87-116 Conflicting Transfer Pricing Incentives and the Role of Coordination
by Jennifer L. Blouin & Leslie A. Robinson & Jeri K. Seidman - 117-155 Flight to Quality in International Markets: Investors’ Demand for Financial Reporting Quality during Political Uncertainty Events
by Feng Chen & Ole‐Kristian Hope & Qingyuan Li & Xin Wang - 156-163 Discussion of “Flight to Quality in International Markets: Investors’ Demand for Financial Reporting Quality during Political Uncertainty Events”
by Jeffrey Hales - 164-202 Financial Statement Comparability and the Efficiency of Acquisition Decisions
by Ciao‐Wei Chen & Daniel W. Collins & Todd D. Kravet & Richard D. Mergenthaler - 203-210 Discussion of “Financial Statement Comparability and the Efficiency of Acquisition Decisions”
by April Klein - 211-244 Acquirer Internal Control Weaknesses in the Market for Corporate Control
by Masako Darrough & Rong Huang & Emanuel Zur - 245-276 Accounting Comparability, Audit Effort, and Audit Outcomes
by Joseph H. Zhang - 277-313 Awareness of SEC Enforcement and Auditor Reporting Decisions
by Mark L. Defond & Jere R. Francis & Nicholas J. Hallman - 314-333 The Effects of Multitasking on Auditors’ Judgment Quality
by Curtis E. Mullis & Richard C. Hatfield - 334-364 Audit Partner Tenure and Internal Control Reporting Quality: U.S. Evidence from the Not‐For‐Profit Sector
by Brian C. Fitzgerald & Thomas C. Omer & Anne M. Thompson - 365-393 Auditor Face‐Work at the Annual General Meeting
by Gustav Johed & Bino Catasús - 394-433 Public Company Audits and City‐Specific Labor Characteristics
by Matthew J. Beck & Jere R. Francis & Joshua L. Gunn - 434-463 The Effect of CFO Personal Litigation Risk on Firms’ Disclosure and Accounting Choices
by Hagit Levy & Ron Shalev & Emanuel Zur - 464-493 Lenders’ Response to Peer and Customer Restatements
by Rebecca Files & Umit G. Gurun - 494-524 Balance Sheet Conservatism and Debt Contracting
by Jayanthi Sunder & Shyam V. Sunder & Jingjing Zhang - 525-557 The Real Effects of Real Earnings Management: Evidence from Innovation
by Frederick L. Bereskin & Po‐Hsuan Hsu & Wendy Rotenberg - 558-587 Is Real Earnings Smoothing Harmful? Evidence from Firm‐Specific Stock Price Crash Risk
by Inder K. Khurana & Raynolde Pereira & Eliza (Xia) Zhang
December 2017, Volume 34, Issue 4
- 1757-1778 The Effect of Incentive Framing and Descriptive Norms on Internal Whistleblowing
by Clara Xiaoling Chen & Jennifer E. Nichol & Flora H. Zhou - 1779-1811 The Effects of Governance on Classification Shifting and Compensation Shielding
by Jeong Hwan Joo & Sandra L. Chamberlain - 1812-1842 The Economic Consequences of Perk Disclosure
by Yaniv Grinstein & David Weinbaum & Nir Yehuda - 1843-1879 Executive Bonus Target Ratcheting: Evidence from the New Executive Compensation Disclosure Rules
by Sunyoung Kim & Jae Yong Shin - 1880-1914 The Consequences of Audit†Related Earnings Revisions
by Jacob Z. Haislip & Linda A. Myers & Susan Scholz & Timothy A. Seidel - 1915-1921 Discussion of “The Consequences of Audit†Related Earnings Revisionsâ€
by Sean M. Hillison & Mark E. Peecher - 1922-1974 Audit Office Reputation Shocks from Gains and Losses of Major Industry Clients
by Jere R. Francis & Mihir N. Mehta & Wanli Zhao - 1975-2021 Do Clients’ Enterprise Systems Affect Audit Quality and Efficiency?
by Morton Pincus & Feng Tian & Patricia Wellmeyer & Sean Xin Xu - 2022-2050 Dividend Stickiness, Debt Covenants, and Earnings Management
by Jaewoo Kim & Kyeong Hun Lee & Erik Lie - 2051-2093 Financial Statement Quality and Debt Contracting: Evidence from a Survey of Commercial Lenders
by Dain C. Donelson & Ross Jennings & John Mcinnis - 2094-2122 Managerial Ability and Credit Ratings
by Kimberly J. Cornaggia & Gopal V. Krishnan & Changjiang Wang - 2123-2151 An Empirical Examination of the Divergence between Managers’ and Analysts’ Earnings Forecasts
by Somnath Das & Kyonghee Kim & Sukesh Patro - 2152-2178 International Diversification, SFAS 131 and Post†Earnings†Announcement Drift
by Tony Kang & Inder K. Khurana & Changjiang Wang
September 2017, Volume 34, Issue 3
- 1305-1339 A Lobbying Approach to Evaluating the Whistleblower Provisions of the Dodd†Frank Reform Act of 2010
by Vishal P. Baloria & Carol A. Marquardt & Christine I. Wiedman - 1340-1377 Auditors’ Response to Assessments of High Control Risk: Further Insights
by Timothy A. Seidel - 1378-1417 Pricing and Mispricing of Accounting Fundamentals in the Time†Series and in the Cross Section
by D. Craig Nichols & James M. Wahlen & Matthew M. Wieland - 1418-1445 Aggregate Margin Debt and the Divergence of Price from Accounting Fundamentals
by Marcus Burger & Asher Curtis - 1446-1452 Discussion of “Aggregate Margin Debt and the Divergence of Price from Accounting Fundamentalsâ€
by Amy P. Hutton - 1453-1488 An Examination of the Statistical Significance and Economic Relevance of Profitability and Earnings Forecasts from Models and Analysts
by Mark E. Evans & Kenneth Njoroge & Kevin Ow Yong - 1489-1521 Further Evidence on Consequences of Debt Covenant Violations
by Yu Gao & Mozaffar Khan & Liang Tan - 1522-1546 Development Cost Capitalization During R&D Races
by Anja De Waegenaere & Richard C. Sansing & Jacco L. Wielhouwer - 1547-1579 Earnings Attribution and Information Transfers
by David S. Koo & J. Julie Wu & P. Eric Yeung - 1580-1595 Unintended Consequences of Forecast Disaggregation: A Multi†Period Perspective
by Lei Dong & Gladie Lui & Bernard Wong†On†Wing - 1596-1621 How Disclosure Features of Corporate Social Responsibility Reports Interact with Investor Numeracy to Influence Investor Judgments
by W. Brooke Elliott & Stephanie M. Grant & Kristina M. Rennekamp - 1622-1648 Does High†Quality Auditing Mitigate or Encourage Private Information Collection?
by Yangyang Chen & Shibley Sadique & Bin Srinidhi & Madhu Veeraraghavan - 1649-1680 Accounting Quality, Liquidity Risk, and Post†Earnings†Announcement Drift
by Jeff Zeyun Chen & Gerald J. Lobo & Joseph H. Zhang - 1681-1714 Board Gender Diversity, Auditor Fees, and Auditor Choice
by Karen M. Y. Lai & Bin Srinidhi & Ferdinand A. Gul & Judy S. L. Tsui - 1715-1750 Crash Risk and the Auditor–Client Relationship
by Jeffrey L. Callen & Xiaohua Fang
June 2017, Volume 34, Issue 2
- 697-725 Evidence of Manager Intervention to Avoid Working Capital Deficits
by Scott D. Dyreng & William J. Mayew & Katherine Schipper - 726-749 What Have We Learned About Earnings Management? Integrating Discontinuity Evidence
by David Burgstahler & Elizabeth Chuk - 750-782 The Relation Between Earnings Management and Non†GAAP Reporting
by Ervin L. Black & Theodore E. Christensen & T. Taylor Joo & Roy Schmardebeck - 783-817 Credit Rating Agency and Equity Analysts’ Adjustments to GAAP Earnings
by George Batta & Volkan Muslu - 818-848 Deciphering Tax Avoidance: Evidence from Credit Rating Disagreements
by Samuel B. Bonsall & Kevin Koharki & Luke Watson - 849-870 Significance of Forecast Precision: The Importance of Investors’ Expectations
by Kathy Rupar - 871-899 Analyst Coverage and the Likelihood of Meeting or Beating Analyst Earnings Forecasts
by Shawn X. Huang & Raynolde Pereira & Changjiang Wang - 900-928 Are Related Party Transactions Red Flags?
by Mark Kohlbeck & Brian W. Mayhew - 929-939 Discussion of “Are Related Party Transactions Red Flags?â€
by Bjorn N. Jorgensen & Julia Morley - 940-965 Getting to Know You: Trust Formation in New Interfirm Relationships and the Consequences for Investments in Management Control and the Collaboration
by Shannon W. Anderson & Hwei Fern Chang & Mandy M. Cheng & Yee Shih Phua - 966-990 Recognizing the Best: The Productive and Counterproductive Effects of Relative Performance Recognition
by Laura W. Wang - 991-1025 Popularizing a Management Accounting Idea: The Case of the Balanced Scorecard
by David J. Cooper & Mahmoud Ezzamel & Sandy Q. Qu - 1026-1047 The Effects of Out†of†Regime Guidance on Auditor Judgments About Appropriate Application of Accounting Standards
by H. Scott Asay & Tim Brown & Mark W. Nelson & T. Jeffrey Wilks - 1048-1070 The Relative Effectiveness of Simultaneous versus Sequential Negotiation Strategies in Auditor†Client Negotiations
by Stephen Perreault & Thomas Kida & M. David Piercey - 1071-1102 Did the 1998 Merger of Price Waterhouse and Coopers & Lybrand Increase Audit Quality?
by Jong†Hag Choi & Seil Kim & K. K. Raman - 1103-1127 The Impact of Litigation Risk on Auditor Pricing Behavior: Evidence From Reverse Mergers
by Lawrence J. Abbott & Katherine Gunny & Troy Pollard - 1128-1155 Regulatory Oversight of Financial Reporting: Securities and Exchange Commission Comment Letters
by Rick Johnston & Reining Petacchi - 1156-1177 Ambient Influences on Municipal Net Assets: Evidence from Panel Data
by Stephen P. Davies & Laurence E. Johnson & Suzanne Lowensohn - 1178-1209 Enterprise Risk Management and the Financial Reporting Process: The Experiences of Audit Committee Members, CFOs, and External Auditors
by Jeffrey Cohen & Ganesh Krishnamoorthy & Arnold Wright - 1210-1231 Post†IFRS Revaluation Adjustments and Executive Compensation
by Kevin C. W. Chen & Feng Tang - 1232-1264 Executive Gender Pay Gaps: The Roles of Female Risk Aversion and Board Representation
by Mary Ellen Carter & Francesca Franco & Mireia Gine - 1265-1297 The Relevance to Investors of Greenhouse Gas Emission Disclosures
by Paul A. Griffin & David H. Lont & Estelle Y. Sun
March 2017, Volume 34, Issue 1
- 7-38 The Joint Effects of Multiple Legal System Characteristics on Auditing Standards and Auditor Behavior
by Dan A. Simunic & Minlei Ye & Ping Zhang - 39-82 Auditor Choice and Its Implications for Group†Affiliated Firms
by Junxiong Fang & Jeffrey Pittman & Yinqi Zhang & Yuping Zhao - 83-117 Audit Fee Differential, Audit Effort, and Litigation Risk: An Examination of ADR Firms
by Scott N. Bronson & Aloke (Al) Ghosh & Chris E. Hogan - 118-153 The Effect of Joint Auditor Pair Composition on Audit Quality: Evidence from Impairment Tests
by Gerald J. Lobo & Luc Paugam & Dana Zhang & Jean François Casta - 154-185 Auditor Quality and Debt Covenants
by Ashok Robin & Qiang Wu & Hao Zhang - 186-215 Debt Covenant Violations, Firm Financial Distress, and Auditor Actions
by Lori Shefchik Bhaskar & Gopal V. Krishnan & Wei Yu - 216-251 Conditional Conservatism and Debt versus Equity Financing
by Beng Wee Goh & Chee Yeow Lim & Gerald J. Lobo & Yen H. Tong - 252-284 Optimal Conservatism with Earnings Manipulation
by Jeremy Bertomeu & Masako Darrough & Wenjie Xue - 285-291 Discussion of “Optimal Conservatism with Earnings Manipulationâ€
by John E. Core - 292-313 Firms with Inconsistently Signed Earnings Surprises: Do Potential Investors Use a Counting Heuristic?
by Lisa Koonce & Marlys Gascho Lipe - 314-342 The Market's Assessment of the Probability of Meeting or Beating the Consensus
by Guang Ma & Stanimir Markov - 343-373 Earnings Announcement Disclosures and Changes in Analysts' Information
by Orie E. Barron & Donal Byard & Yong Yu - 374-399 Who Herds? Who Doesn't? Estimates of Analysts’ Herding Propensity in Forecasting Earnings
by Rong Huang & Murugappa (Murgie) Krishnan & John Shon & Ping Zhou - 400-426 Misclassifying Core Expenses as Special Items: Cost of Goods Sold or Selling, General, and Administrative Expenses?
by Yun Fan & Xiaotao (Kelvin) Liu - 427-454 The Role of Informal Controls and a Bargaining Opponent's Emotions on Transfer Pricing Judgments
by Sudip Bhattacharjee & Kimberly K. Moreno - 455-493 Transfer Pricing: Strategies, Practices, and Tax Minimization
by Kenneth J. Klassen & Petro Lisowsky & Devan Mescall - 494-524 The Three Hurdles of Tax Planning: How Business Context, Aims of Tax Planning, and Tax Manager Power Affect Tax Expense
by Anna Feller & Deborah Schanz - 525-554 The Effect of Tax Preparation Expenses for Employees: Evidence from Germany
by Kay Blaufus & Frank Hechtner & Axel Möhlmann - 555-576 The Effects of Vertical Pay Dispersion: Experimental Evidence in a Budget Setting
by Lan Guo & Theresa Libby & Xiaotao (Kelvin) Liu - 577-581 Discussion of “The Effects of Vertical Pay Dispersion: Experimental Evidence in a Budget Settingâ€
by Steven Huddart - 582-600 Example†Based Reasoning and Fact†Weighting Guidance in Accounting Standards
by Greg Capps & Lisa Koonce & Brian J. White - 601-621 Dynamic Information Disclosure
by Martin Dierker & Avanidhar Subrahmanyam - 622-657 The Impotence of Accountability: The Relationship Between Greater Transparency and Corporate Reform
by Vaughan S. Radcliffe & Crawford Spence & Mitchell Stein - 658-690 Accounting Comparability and Economic Outcomes of Mandatory IFRS Adoption
by Michael Neel
December 2016, Volume 33, Issue 4
- 1337-1374 Management Influence on Investors: Evidence from Shareholder Votes on the Frequency of Say on Pay
by Fabrizio Ferri & David Oesch - 1375-1402 Honor Among Thieves: Open Internal Reporting and Managerial Collusion
by John H. Evans & Donald V. Moser & Andrew H. Newman & Bryan R. Stikeleather - 1403-1410 Discussion of “Honor Among Thieves: Open Internal Reporting and Managerial Collusionâ€
by Jonathan Glover & Eunhee Kim - 1411-1434 Communicated Values as Informal Controls: Promoting Quality While Undermining Productivity?
by Steven J. Kachelmeier & Todd A. Thornock & Michael G. Williamson - 1435-1439 Discussion of “Communicated Values as Informal Controls: Promoting Quality While Undermining Productivity?â€
by R. Lynn Hannan - 1440-1472 Targets' Tax Shelter Participation and Takeover Premiums
by Travis Chow & Kenneth J. Klassen & Yanju Liu - 1473-1488 Discussion of “Target's Tax Shelter Participation and Takeover Premiumsâ€
by Terry Shevlin - 1489-1517 Budgeting in Times of Economic Crisis
by Sebastian D. Becker & Matthias D. Mahlendorf & Utz Schäffer & Mario Thaten - 1518-1548 Reexamining Growth Effects: Are All Types of Asset Growth the Same?
by Sean Shun Cao - 1549-1575 Intra†Industry Information Transfers and the Post†Earnings Announcement Drift
by Tunde Kovacs - 1576-1600 Institutional Pressures to Provide Social Benefits and the Earnings Management Behavior of Nonprofits: Evidence from the U.S. Hospital Industry
by Brian Vansant - 1601-1624 Director Monitoring of Expense Misreporting in Nonprofit Organizations: The Effects of Expense Disclosure Transparency, Donor Evaluation Focus and Organization Performance
by Qiu Chen - 1625-1647 Audit Pricing for Strategic Alliances: An Incomplete Contract Perspective
by Sebahattin Demirkan & Nan Zhou - 1648-1684 Understanding Audit Quality: Insights from Audit Professionals and Investors
by Brant E. Christensen & Steven M. Glover & Thomas C. Omer & Marjorie K. Shelley - 1685-1719 The Earnings Quality Information Content of Dividend Policies and Audit Pricing
by Bradley P. Lawson & Dechun Wang - 1720-1749 CEO Overconfidence and Stock Price Crash Risk
by Jeong†Bon Kim & Zheng Wang & Liandong Zhang
September 2016, Volume 33, Issue 3
- 889-919 The Implicit Incentive Effects of Horizontal Monitoring and Team Member Dependence on Individual Performance
by Karen L. Sedatole & Amy M. Swaney & Alexander Woods - 920-948 Private Intermediary Innovation and Market Liquidity: Evidence from the Pink Sheets® Market
by John (Xuefeng) Jiang & Kathy R. Petroni & Isabel Yanyan Wang - 949-960 Why We Should Stop Being Surprised that Lightly Regulated Markets Fall Short of the SEC's Goals for Market Quality: A Discussion of “Private Intermediary Innovation and Market Liquidityâ€
by Robert Bloomfield - 961-988 Accounting Conservatism and Performance Covenants: A Signaling Approach
by Jeffrey L. Callen & Feng Chen & Yiwei Dou & Baohua Xin - 989-1012 Multiple Information Signals in the Market for Charitable Donations
by Erica E. Harris & Daniel G. Neely - 1013-1043 Is Tax Avoidance Associated with Economically Significant Rent Extraction among U.S. Firms?
by Bradley S. Blaylock - 1044-1074 Do Firms Use Tax Reserves to Meet Analysts’ Forecasts? Evidence from the Pre†and Post†FIN 48 Periods
by Sanjay Gupta & Rick C. Laux & Daniel P. Lynch - 1075-1100 To Comply or Not to Comply: Understanding the Discretion in Reporting Public Float and SEC Regulations
by Feng Gao - 1101-1135 Abnormal Accruals and Managerial Intent: Evidence from the Timing of Merger Announcements and Completions
by Henock Louis & Amy X. Sun - 1136-1171 Commitment and Cost of Equity Capital: An Examination of Timely Balance Sheet Disclosure in Earnings Announcements
by Mark E. Evans - 1172-1198 Career Concerns and Management Earnings Guidance
by Suil Pae & Chang Joon Song & Andrew C. Yi - 1199-1237 CEO Power, Internal Control Quality, and Audit Committee Effectiveness in Substance Versus in Form
by Ling Lei Lisic & Terry L. Neal & Ivy Xiying Zhang & Yan Zhang - 1238-1266 Corporate Governance and the Information Content of Earnings Announcements: A Cross†Country Analysis
by Sie Ting Lau & Keshab Shrestha & Jing Yu - 1267-1297 International Evidence on the Matching Between Revenues and Expenses
by Wen He & Yaowen Shan - 1298-1330 The Role of Similar Accounting Standards In Cross†Border Mergers and Acquisitions
by Jere R. Francis & Shawn X. Huang & Inder K. Khurana
June 2016, Volume 33, Issue 2
- 449-486 Tax Avoidance and the Implications of Weak Internal Controls
by Andrew M. Bauer - 487-525 Forecasting Risk in Earnings
by Theodosia Konstantinidi & Peter F. Pope - 526-550 Additional Information in Accounting Reports: Effects on Management Decisions and Subjective Performance Evaluations Under Causal Ambiguity
by Joan Luft & Michael D. Shields & Tyler F. Thomas - 551-575 Differences in Auditors' Materiality Assessments When Auditing Financial Statements and Sustainability Reports
by Robyn Moroney & Ken T. Trotman - 576-606 Were Information Intermediaries Sensitive to the Financial Statement†Based Leading Indicators of Bank Distress Prior to the Financial Crisis?
by Hemang Desai & Shiva Rajgopal & Jeff Jiewei Yu - 607-615 Discussion of “Were Information Intermediaries Sensitive to the Financial Statement†Based Leading Indicators of Bank Distress Prior to the Financial Crisis?â€
by Stephen G. Ryan - 616-643 Earnings Management: Do Firms Play “Follow the Leader†?
by Brian Bratten & Jeff L. Payne & Wayne B. Thomas - 644-681 The Use of Debt Covenants Worldwide: Institutional Determinants and Implications on Financial Reporting
by Hyun A. Hong & Mingyi Hung & Jieying Zhang - 682-717 Audit Report Restrictions in Debt Covenants
by Krishnagopal Menon & David D. Williams - 718-751 Cross†Country Evidence on the Importance of Auditor Choice to Corporate Debt Maturity
by Sadok El Ghoul & Omrane Guedhami & Jeffrey A. Pittman & Sorin Rizeanu - 752-774 The Effect of Information on Uncertainty and the Cost of Capital
by David Johnstone - 775-782 Discussion of “The Effect of Information on Uncertainty and the Cost of Capitalâ€
by Marlene A. Plumlee - 783-814 Internal Control over Financial Reporting and the Safeguarding of Corporate Resources: Evidence from the Value of Cash Holdings
by Xinghua Gao & Yonghong Jia - 815-850 A Better Measure of Institutional Informed Trading
by Hui Guo & Buhui Qiu - 851-881 Individualism, Uncertainty Avoidance, and Earnings Momentum in International Markets
by Paul Dou & Cameron Truong & Madhu Veeraraghavan