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Content
March 2016, Volume 33, Issue 1
- 44-77 Trapped Cash and the Profitability of Foreign Acquisitions
by Alexander Edwards & Todd Kravet & Ryan Wilson - 78-114 Corporate Political Connections and Tax Aggressiveness
by Chansog (Francis) Kim & Liandong Zhang - 115-120 Discussion of “Corporate Political Connections and Tax Aggressivenessâ€
by Mara Faccio - 121-151 Compensation in the Post†FIN 48 Period: The Case of Contracting on Tax Performance and Uncertainty
by Jennifer L. Brown & Katharine D. Drake & Melissa A. Martin - 152-171 The Effect of Investor Status on Investors' Susceptibility to Earnings Fixation
by Ling L. Harris & Jessen L. Hobson & Kevin E. Jackson - 172-203 March Market Madness: The Impact of Value†Irrelevant Events on the Market Pricing of Earnings News
by Michael S. Drake & Kurt H. Gee & Jacob R. Thornock - 204-227 CEO Overconfidence and Management Forecasting
by Paul Hribar & Holly Yang - 228-260 When Do Ineffective Audit Committee Members Experience Turnover?
by Steven J. Kachelmeier & Stephanie J. Rasmussen & Jaime J. Schmidt - 261-287 The Influence of Mood on Subordinates’ Ability to Resist Coercive Pressure in Public Accounting
by Eric N. Johnson & D. Jordan Lowe & Philip M. J. Reckers - 288-313 Growing Pains: Audit Quality and Office Growth
by Kenneth L. Bills & Quinn T. Swanquist & Robert L. Whited - 314-340 Audit Hours and Unit Audit Price of Industry Specialist Auditors: Evidence from Korea
by Gil S. Bae & Seung UK Choi & Joon HWA Rho - 341-377 What is the Relationship Between Audit Partner Busyness and Audit Quality?
by John Goodwin & Donghui Wu - 378-411 When Does Pre†IPO Financial Reporting Trigger Post†IPO Legal Consequences?
by Mary Brooke Billings & Melissa Fay Lewis†Western - 412-441 Accounting Conservatism and Stock Price Crash Risk: Firm†level Evidence
by Jeong†Bon Kim & Liandong Zhang
December 2015, Volume 32, Issue 4
- 1337-1352 Incentive Contracts, Market Risk, and Cost of Capital
by Jeremy Bertomeu - 1353-1372 Mandatory Disclosure, Generation of Decision†Relevant Information, and Market Entry
by Georg T. Schneider & Andreas Scholze - 1373-1404 Outside Blockholders' Monitoring of Management and Debt Financing
by Scott Liao - 1405-1412 Outside Blockholders' Monitoring of Management and Debt Financing: An Alternative Perspective
by Valeri V. Nikolaev - 1413-1442 External Corporate Governance and Misreporting
by William R. Baber & Sok†Hyon Kang & Lihong Liang & Zinan Zhu - 1443-1478 Does the Identity of Engagement Partners Matter? An Analysis of Audit Partner Reporting Decisions
by W. Robert Knechel & Ann Vanstraelen & Mikko Zerni - 1479-1488 Discussion of “Does the Identity of Engagement Partner Matter? An Analysis of Audit Partner Reporting Decisionsâ€
by William R. Kinney - 1489-1506 Effect of Concession†Timing Strategies in Auditor–Client Negotiations: It Matters Who Is Using Them
by Yan Sun & Hun†Tong Tan & Jixun Zhang - 1507-1528 The Effect of Deadline Pressure on Pre†Negotiation Positions: A Comparison of Auditors and Client Management
by G. Bradley Bennett & Richard C. Hatfield & Chad Stefaniak - 1529-1554 The Effects of Norms on Investor Reactions to Derivative Use
by Lisa Koonce & Jeffrey Miller & Jennifer Winchel - 1555-1559 Discussion of “The Effects of Norms on Investor Reactions to Derivative Useâ€
by James M. Wahlen - 1560-1594 Financial Statement Complexity and Meeting Analysts’ Expectations
by Joshua J. Filzen & Kyle Peterson - 1595-1616 Qualitative Disclosure and Changes in Sell†Side Financial Analysts' Information Environment
by Zahn Bozanic & Maya Thevenot - 1617-1640 Understanding Cross†Country Differences in Valuation Ratios: A Variance Decomposition Approach
by Timothy K. Chue - 1641-1675 The Value of Political Ties Versus Market Credibility: Evidence from Corporate Scandals in China
by Mingyi Hung & T. J. Wong & Fang Zhang - 1676-1713 Accounting and Preserving the American Way of Life
by Stephen P. Walker
September 2015, Volume 32, Issue 3
- 833-863 Audits of Complex Estimates as Verification of Management Numbers: How Institutional Pressures Shape Practice
by Emily E. Griffith & Jacqueline S. Hammersley & Kathryn Kadous - 864-896 Learning the “Craft†of Auditing: A Dynamic View of Auditors' On†the†Job Learning
by Kimberly D. Westermann & Jean C. Bedard & Christine E. Earley - 897-940 Ex Ante Severance Agreements and Earnings Management
by Kareen E. Brown - 941-972 Making Sense of One Dollar CEO Salaries
by Sophia J. W. Hamm & Michael J. Jung & Clare Wang - 973-999 Investor Reaction to the Ambiguity and Mix of Positive and Negative Argumentation in Favorable Analyst Reports
by Jennifer Winchel - 1000-1023 The Effect of Measurement Subjectivity Classifications on Analysts' Use of Persistence Classifications When Forecasting Earnings Items
by Max Hewitt & Ann Tarca & Teri Lombardi Yohn - 1024-1049 Customer Franchise—A Hidden, Yet Crucial, Asset
by Massimiliano Bonacchi & Kalin Kolev & Baruch Lev - 1050-1052 Discussion of “Customer Franchise—A Hidden, Yet Crucial, Assetâ€
by John R. M. Hand - 1053-1072 The Mispricing of Cash Flows and Accruals at Different Life†Cycle Stages
by Paul Hribar & Nir Yehuda - 1073-1098 Equity†Based Compensation of Outside Directors and Corporate Disclosure Quality
by Partha Sengupta & Suning Zhang - 1099-1127 Performance Commitments of Controlling Shareholders and Earnings Management
by Qingchuan Hou & Qinglu Jin & Rong Yang & Hongqi Yuan & Guochang Zhang - 1128-1161 The Determinants and Consequences of Information Acquisition via EDGAR
by Michael S. Drake & Darren T. Roulstone & Jacob R. Thornock - 1162-1192 Points to Consider When Self†Assessing Your Empirical Accounting Research
by John Harry Evans & Mei Feng & Vicky B. Hoffman & Donald V. Moser & Wim A. van der Stede - 1193-1223 Accounting Variables, Deception, and a Bag of Words: Assessing the Tools of Fraud Detection
by Lynnette Purda & David Skillicorn - 1224-1235 Discretionary Disclosures to Risk†Averse Traders: A Research Note
by Bjorn N. Jorgensen & Michael T. Kirschenheiter - 1236-1262 Exploring How the Balanced Scorecard Engages and Unfolds: Articulating the Visual Power of Accounting Inscriptions
by Cristiano Busco & Paolo Quattrone - 1263-1284 Auditing and the Purification of Blame
by Peter Skærbæk & Mark Christensen - 1285-1318 Gender Differences in Financial Reporting Decision Making: Evidence from Accounting Conservatism
by Bill Francis & Iftekhar Hasan & Jong Chool Park & Qiang Wu
June 2015, Volume 32, Issue 2
- 438-454 Information, Illiquidity, and Cost of Capital
by Richard A. Lambert & Robert E. Verrecchia - 455-484 Agency Conflicts, Dividend Payout, and the Direct Benefits of Conservative Financial Reporting to Equity†Holders
by Henock Louis & Oktay Urcan - 485-506 Accounting Conservatism and the Efficient Provision of Capital to Privately Informed Firms
by Michael J. Smith - 507-527 Does Coordinated Presentation Help Credit Analysts Identify Firm Characteristics?
by Robert Bloomfield & Frank Hodge & Patrick Hopkins & Kristina Rennekamp - 528-533 Discussion of “Does Coordinated Presentation Help Credit Analysts Identify Firm Characteristics?â€
by W. Brooke Elliott - 534-566 The Impact of Changes in Regulation on Cost Behavior
by Martin Holzhacker & Ranjani Krishnan & Matthias D. Mahlendorf - 567-574 Health†Care Costs: Discussion of “The Impact of Changes in Regulation on Cost Behaviorâ€
by Eva Labro - 575-607 Management Influence on Auditor Selection and Subsequent Impairments of Auditor Independence during the post†SOX Period
by Dan S. Dhaliwal & Phillip T. Lamoreaux & Clive S. Lennox & Landon M. Mauler - 608-638 CEO Equity Incentives and Audit Fees
by Yongtae Kim & Haidan Li & Siqi Li - 639-673 Employee Ownership and Firm Disclosure
by Francesco Bova & Yiwei Dou & Ole†Kristian Hope - 674-702 The Influence of a Firm's Business Strategy on its Tax Aggressiveness
by Danielle Higgins & Thomas C. Omer & John D. Phillips - 703-735 Determinants and Consequences of Tax Service Provider Choice in the Not†for†Profit Sector
by Stevanie S. Neuman & Thomas C. Omer & Anne M. Thompson - 736-762 Do Property Taxes Affect Real Operating Decisions and Market Prices for Crude Oil?
by Kristian D. Allee & Daniel P. Lynch & Kathy R. Petroni & Joseph H. Schroeder - 763-788 Rethinking Decision Usefulness
by Paul F. Williams & Sue P. Ravenscroft - 789-813 The Impact of IAS No. 27 on the Market's Ability to Anticipate Future Earnings
by Audrey Wen†Hsin Hsu & Hamid Pourjalali
March 2015, Volume 32, Issue 1
- 1-2 When Do Analysts Adjust for Biases in Management Guidance? Effects of Guidance Track Record and Analysts' Incentives
by H.†T. Tan & R. Libby & J. E. Hunton - 18-54 The Ties that Bind: The Decision to Co†Offend in Fraud
by Clinton Free & Pamela R. Murphy - 55-75 Cumulative Prospect Theory and Managerial Incentives for Fraudulent Financial Reporting
by Michael K. Fung - 76-104 Analyst Report Readability
by Gus De Franco & Ole†Kristian Hope & Dushyantkumar Vyas & Yibin Zhou - 105-138 Trading Behavior Prior to Public Release of Analyst Reports: Evidence from Korea
by Bobae Choi & Kooyul Jung & Doowon Lee - 139-159 Managers' Discretionary Adjustments: The Influence of Uncontrollable Events and Compensation Interdependence
by Jasmijn C. Bol & Gary Hecht & Steven D. Smith - 160-168 Discussion of “Managers' Discretionary Adjustments: The Influence of Uncontrollable Events and Compensation Interdependenceâ€
by Marcel van Rinsum - 169-192 The Influence of Ownership and Compensation Practices on Charitable Activities
by Leslie G. Eldenburg & Fabio B. Gaertner & Theodore H. Goodman - 193-222 The Effect of Using a Lattice Model to Estimate Reported Option Values
by Brian Bratten & Ross Jennings & Casey M. Schwab - 223-242 Financial Accounting Effects of Tax Aggressiveness: Contracting and Measurement
by Anja de Waegenaere & Richard Sansing & Jacco L. Wielhouwer - 243-279 The Fair Value of Cash Flow Hedges, Future Profitability, and Stock Returns
by John L. Campbell - 280-307 Legal Regime and Financial Reporting Quality
by Andrei Filip & Réal Labelle & Stéphane Rousseau - 308-335 Benefits and Costs of Auditor's Assurance: Evidence from the Review of Quarterly Financial Statements
by Jean Bédard & Lucie Courteau - 336-357 The Effects of Accounting Standard Precision, Auditor Task Expertise, and Judgment Frameworks on Audit Firm Litigation Exposure
by Jonathan H. Grenier & Bradley Pomeroy & Matthew T. Stern - 358-391 Asleep at the Wheel (Again)? Bank Audits During the Lead†Up to the Financial Crisis
by Rajib Doogar & Stephen P. Rowe & Padmakumar Sivadasan - 392-421 Hedge Fund Intervention and Accounting Conservatism
by C.S. Agnes Cheng & Henry He Huang & Yinghua Li
December 2014, Volume 31, Issue 4
- 949-981 Being a Successful Professional: An Exploration of Who Makes Partner in the Big 4
by Chris Carter & Crawford Spence - 982-1007 Discretionary Disclosure and Efficiency of Entrepreneurial Investment
by John S. Hughes & Suil Pae - 1008-1046 Forward†Looking Voluntary Disclosure in Proxy Contests
by Stephen P. Baginski & Sarah B. Clinton & Sean T. Mcguire - 1047-1076 Financial Reporting Quality and Labor Investment Efficiency
by Boochun Jung & Woo†Jong Lee & David P. Weber - 1077-1102 CEO After†Tax Compensation Incentives and Corporate Tax Avoidance
by Fabio B. Gaertner - 1103-1133 The Reputational Costs of Tax Avoidance
by John Gallemore & Edward L. Maydew & Jacob R. Thornock - 1134-1142 We Don't Replicate Accounting Research—Or Do We?
by Steven E. Salterio - 1143-1170 Analysts' Cash Flow Forecasts and the Decline of the Accruals Anomaly
by Partha S. Mohanram - 1171-1190 Discussion of “Analysts’ Cash Flow Forecasts and the Decline of the Accruals Anomaly†and “Analysts’ Cash Flow Forecasts and Accrual Mispricingâ€
by Frank Ecker & Katherine Schipper - 1191-1219 Analysts' Cash Flow Forecasts and Accrual Mispricing
by Suresh Radhakrishnan & Shu†Ling Wu - 1220-1259 Debt Financing and Accounting Conservatism in Private Firms
by In†Mu Haw & Jay Junghun Lee & Woo†Jong Lee
September 2014, Volume 31, Issue 3
- 639-657 Auditors’ Professional Skepticism: Neutrality versus Presumptive Doubt
by Luc Quadackers & Tom Groot & Arnold Wright - 658-680 How Do Auditors Address Control Deficiencies that Bias Accounting Estimates?
by Elaine G. Mauldin & Christopher J. Wolfe - 681-712 Future Nonaudit Service Fees and Audit Quality
by Monika Causholli & Dennis J. Chambers & Jeff L. Payne - 713-747 Separating the Political and Technical: Accounting Standard†Setting and Purification
by Joni J. Young - 748-786 The Nominating Committee Process: A Qualitative Examination of Board Independence and Formalization
by Richard Clune & Dana R. Hermanson & James G. Tompkins & Zhongxia (Shelly) Ye - 787-817 Chief Financial Officers as Inside Directors
by Jean C. Bedard & Rani Hoitash & Udi Hoitash - 818-850 The Sarbanes†Oxley Act and Exit Strategies of Private Firms
by Francesco Bova & Miguel Minutti†Meza & Gordon Richardson & Dushyantkumar Vyas - 851-875 Financial Reporting Opacity and Expected Crash Risk: Evidence from Implied Volatility Smirks
by Jeong†Bon Kim & Liandong Zhang - 876-910 Information Precision and Long†Run Performance of Initial Public Offerings
by Frank Ecker - 911-936 The Timeliness of the Bond Market Reaction to Bad Earnings News
by Mark L. Defond & Jieying Zhang
June 2014, Volume 31, Issue 2
- 322-346 Accounting and Sweatshops: Enabling Coordination and Control in Low†Price Apparel Production Chains
by Dean Neu & Abu Shiraz Rahaman & Jeff Everett - 347-353 Discussion of “Accounting and Sweatshops: Enabling Coordination and Control in Low†Price Apparel Production Chainsâ€
by Jan Mouritsen - 354-397 The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud
by Hervé Stolowy & Martin Messner & Thomas Jeanjean & C. Richard Baker - 398-419 Information Acquisition and Opportunistic Behavior in Managerial Reporting
by Bryan K. Church & R. Lynn Hannan & Xi (Jason) Kuang - 420-443 The Impact of Authority on Reporting Behavior, Rationalization and Affect
by Brian W. Mayhew & Pamela R. Murphy - 444-468 The Interactive Effects of Internal Control Audits and Manager Legal Liability on Managers’ Internal Controls Decisions, Investor Confidence, and Market Prices
by Yi†Jing Wu & Brad Tuttle - 469-497 A Theory on the Discontinuity in Earnings Distributions
by Wei Li - 498-521 The Shapes of Scaled Earnings Histograms Are Not Due to Scaling and Sample Selection: Evidence from Distributions of Reported Earnings per Share
by Bjorn N. Jorgensen & Yong Gyu Lee & Steve Rock - 522-530 Discussion of “The Shapes of Scaled Earnings Histograms are Not Due to Scaling and Sample Selection: Evidence from Distributions of Reported Earnings Per Shareâ€
by David Burgstahler - 531-550 Auditor†in†Charge Characteristics and Going†concern Reporting
by Stefan Sundgren & Tobias Svanström - 551-580 Operating Leases and Credit Assessments
by Jennifer Altamuro & Rick Johnston & Shailendra (Shail) Pandit & Haiwen (Helen) Zhang - 581-608 Forecasting Sales: A Model and Some Evidence from the Retail Industry
by Asher B. Curtis & Russell J. Lundholm & Sarah E. Mcvay - 609-628 The Double Entry Constraint, Structural Modeling and Econometric Estimation
by Demetris Christodoulou & Stuart Mcleay
March 2014, Volume 31, Issue 1
- 13-44 The Predictive Ability of Fair Values for Future Financial Performance of Commercial Banks and the Relation of Predictive Ability to Banks' Share Prices
by Mark E. Evans & Leslie Hodder & Patrick E. Hopkins - 45-66 The Effects of Presentation Salience and Measurement Subjectivity on Nonprofessional Investors' Fair Value Judgments
by Shana M. Clor†Proell & Chad A. Proell & Terry D. Warfield - 67-102 Optimistic Reporting and Pessimistic Investing: Do Pro Forma Earnings Disclosures Attract Short Sellers?
by Theodore E. Christensen & Michael S. Drake & Jacob R. Thornock - 103-135 CEO Pay†for†Complexity and the Risk of Managerial Diversion from Multinational Diversification
by Dirk E. Black & Shane S. Dikolli & Scott D. Dyreng - 136-151 Board Monitoring and Endogenous Information Asymmetry
by Jie Joyce Tian - 152-177 Executive Pay–Performance Sensitivity and Litigation
by Zhonglan Dai & Li Jin & Weining Zhang - 178-201 Equity Incentives and Internal Control Weaknesses
by Steven Balsam & Wei Jiang & Bo Lu - 202-229 Timeliness of Analysts' Forecasts: The Information Content of Delayed Forecasts
by Pervin K. Shroff & Ramgopal Venkataraman & Baohua Xin - 230-252 A Big 4 Firm's Use of Information Technology to Control the Audit Process: How an Audit Support System is Changing Auditor Behavior
by Carlin Dowling & Stewart a. Leech - 253-283 Implications of Insufficient and Excess Cash for Future Performance
by Derek K. Oler & Marc P. Picconi - 284-308 Does Corporate Tax Aggressiveness Influence Audit Pricing?
by Michael P. Donohoe & W. Robert Knechel
December 2013, Volume 30, Issue 4
- 1264-1295 Enterprise Risk Management Program Quality: Determinants, Value Relevance, and the Financial Crisis
by Ryan Baxter & Jean C. Bedard & Rani Hoitash & Ari Yezegel - 1296-1332 Corporate Governance Reform and Executive Incentives: Implications for Investments and Risk Taking
by Daniel A. Cohen & Aiyesha Dey & Thomas z. Lys - 1333-1343 Discussion of Corporate Governance Reform and Executive Incentives: Implications for Investments and Risk Taking
by Frank H. Selto & Marc Cussatt - 1344-1372 Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence
by Anwer S. Ahmed & Michael Neel & Dechun Wang - 1373-1400 Mandatory IFRS Adoption and Financial Statement Comparability
by Francois Brochet & Alan D. Jagolinzer & Edward J. Riedl - 1401-1426 Turning Up the Volume: An Experimental Investigation of the Role of Mutual Monitoring in Tournaments
by R. Lynn Hannan & Kristy L. Towry & Yue (May) Zhang - 1427-1461 The Effect of Enterprise Systems Implementation on the Firm Information Environment
by Carlos‐Alberto Dorantes & Chan Li & Gary F. Peters & Vernon J. Richardson - 1462-1489 Voluntary Reporting Incentives and Reporting Quality: Evidence from A Reporting Regime Change for Private Firms in Taiwan
by Wuchun Chi & Dan Dhaliwal & Oliver Zhen Li & Tzong‐Huei Lin - 1490-1523 Home Country Investor Protection, Ownership Structure and Cross‐Listed Firms' Compliance with SOX‐Mandated Internal Control Deficiency Disclosures
by Guojin Gong & Bin Ke & Yong Yu - 1524-1559 Credit Ratings and CEO Risk‐Taking Incentives
by Yu Flora Kuang & Bo Qin - 1560-1589 Earnings Non‐Synchronicity and Voluntary Disclosure
by Guojin Gong & Laura Yue Li & Ling Zhou - 1590-1625 Auditor Fees and Fraud Firms
by Ariel Markelevich & Rebecca L. Rosner - 1626-1661 Office Size of Big 4 Auditors and Client Restatements
by Jere R. Francis & Paul N. Michas & Michael D. Yu
September 2013, Volume 30, Issue 3
- 864-890 How Do Regulatory Reforms to Enhance Auditor Independence Work in Practice?
by Krista Fiolleau & Kris Hoang & Karim Jamal & Shyam Sunder - 891-921 Do Political Connections Add Value to Audit Firms? Evidence from IPO Audits in China
by Zhifeng Yang - 922-924 Discussion of “Do Political Connections Add Value to Audit Firms? Evidence from IPO Audits in Chinaâ€
by Zhaoyang Gu - 925-961 The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers
by Margaret A. Abernethy & Jan Bouwens & Laurence Van Lent - 962-969 Discussion of “The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managersâ€
by Wim A. Van Der Stede - 970-995 Auditor Reporting under Section 404: The Association between the Internal Control and Going Concern Audit Opinions
by Beng Wee Goh & Jayanthi Krishnan & Dan Li - 996-1026 Changes in Operational Efficiency and Firm Performance: A Frontier Analysis Approach
by Bok Baik & Joon Chae & Sunhwa Choi & David B. Farber - 1027-1062 Does Voluntary Adoption of a Clawback Provision Improve Financial Reporting Quality?
by Ed Dehaan & Frank Hodge & Terry Shevlin - 1063-1081 A Commitment†Based Explanation for Outsourcing Multiple Tasks
by Pei†Cheng Liao & Suresh Radhakrishnan - 1082-1098 Accounting Conservatism and Debt Contracts: Efficient Liquidation and Covenant Renegotiation
by Jing LI - 1099-1132 Changes in the Funded Status of Retirement Plans after the Adoption of SFAS No. 158: Economic Improvement or Balance Sheet Management
by Denise A. Jones - 1133-1165 Did SOX Section 404 Make Firms Less Opaque? Evidence from Cross†Listed Firms
by Stefan Arping & Zacharias Sautner - 1166-1190 Family Ownership and CEO Turnovers
by Xia Chen & Qiang Cheng & Zhonglan Dai - 1191-1215 The Economics of Setting Auditing Standards
by Minlei Ye & Dan A. Simunic - 1216-1222 Discussion of “The Economics of Setting Auditing Standardsâ€
by Judson Caskey - 1223-1250 Internal Auditing and Corruption within Government: The Case of the Canadian Sponsorship Program
by Dean Neu & Jeff Everett & Abu Shiraz Rahaman
June 2013, Volume 30, Issue 2
- 438-465 Are Analysts' Cash Flow Forecasts Naïve Extensions of Their Own Earnings Forecasts?
by Andrew C. Call & Shuping Chen & Yen H. Tong - 466-481 Discussion of “Are Analysts' Cash Flow Forecasts Naïve Extensions of Their Own Earnings Forecasts?â€
by Claudine Mangen - 482-516 Does Earnings Quality Affect Information Asymmetry? Evidence from Trading Costs
by Nilabhra Bhattacharya & Hemang Desai & Kumar Venkataraman - 517-548 Deferred Revenues and the Matching of Revenues and Expenses
by Rachna Prakash & Nishi Sinha - 549-578 Time†Varying Earnings Persistence and the Delayed Stock Return Reaction to Earnings Announcements
by Changling Chen - 579-606 Auditor Fees and Auditor Independence: Evidence from Going Concern Reporting Decisions
by Allen D. Blay & Marshall A. Geiger - 607-644 Soft†Talk Management Cash Flow Forecasts: Bias, Quality, and Stock Price Effects
by Michael Dambra & Charles E. Wasley & Joanna Shuang Wu - 645-676 Earnings Smoothing Activities of Firms to Manage Credit Ratings
by Boochun Jung & Naomi Soderstrom & Yanhua Sunny Yang - 677-696 Voluntary Disclosure and Investment
by Xiaoyan Wen - 697-718 The Impact of Firm Characteristics on Trading Volume Reaction to the Earnings Reconciliation from IFRS to U.S. GAAP
by Lucy Huajing Chen & Heibatollah Sami - 719-749 Target Financial Reporting Quality and M&A Deals that Go Bust
by Hollis A. Skaife & Daniel D. Wangerin - 750-779 Accounting Restatements and External Financing Choices
by Xia Chen & Qiang Cheng & Alvis K. Lo - 780-817 Business Strategy, Financial Reporting Irregularities, and Audit Effort
by Kathleen A. Bentley & Thomas C. Omer & Nathan Y. Sharp - 818-850 Dividend Policy at Firms Accused of Accounting Fraud
by Judson Caskey & Michelle Hanlon
March 2013, Volume 30, Issue 1
- 14-41 Labor Unions and Management’s Incentive to Signal a Negative Outlook
by Francesco Bova - 42-79 Extended Dividend, Cash Flow, and Residual Income Valuation Models: Accounting for Deviations from Ideal Conditions
by Nicolas Heinrichs & Dieter Hess & Carsten Homburg & Michael Lorenz & Soenke Sievers - 80-115 Valuation Model Use and the Price Target Performance of Sell†Side Equity Analysts
by Cristi A. Gleason & W. Bruce Johnson & Haidan Li - 116-139 Corporate Risk Management and Hedge Accounting
by Argyro Panaretou & Mark B. Shackleton & Paul A Taylor - 140-181 Does Information Asymmetry Matter to Equity Pricing? Evidence from Firms’ Geographic Location
by Sadok El Ghoul & Omrane Guedhami & Yang Ni & Jeffrey Pittman & Samir Saadi - 182-214 How Do Auditors Behave During Periods of Market Euphoria? The Case of Internet IPOs
by Andrew J. Leone & Sarah Rice & Joseph P. Weber & Michael Willenborg - 215-241 The Conservatism Principle and the Asymmetric Timeliness of Earnings: An Event†Based Approach
by Pervin K. Shroff & Ramgopal Venkataraman & Suning Zhang - 242-268 Discontinuities and Earnings Management: Evidence from Restatements Related to Securities Litigation
by Dain C. Donelson & John M. Mcinnis & Richard D. Mergenthaler - 269-295 Accounting Quality, Stock Price Delay, and Future Stock Returns
by Jeffrey L. Callen & Mozaffar Khan & Hai Lu - 296-324 The Effect of External Monitoring on Accrual†Based and Real Earnings Management: Evidence from Venture†Backed Initial Public Offerings
by Wan Wongsunwai - 325-355 Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries
by Jere R. Francis & Paul N. Michas & Scott E. Seavey - 356-387 Does Disclosure Regulation Work? Evidence from International IPO Markets
by Charles Shi & Kuntara Pukthuanthong & Thomas Walker - 388-423 Does Mandatory IFRS Adoption Improve the Information Environment?
by Joanne Horton & George Serafeim & Ioanna Serafeim
December 2012, Volume 29, Issue 4
- 1021-1059 The Extent of Implicit Taxes at the Corporate Level and the Effect of TRA86
by Ross Jennings & Connie D. Weaver & William J. Mayew - 1060-1086 Transfer Pricing or Formula Apportionment? Tax†Induced Distortions of Multinationals’ Investment and Production Decisions
by Jan Thomas Martini & Rainer Niemann & Dirk Simons - 1087-1108 The Interplay of Interpersonal Affect and Source Reliability on Auditors’ Inventory Judgments
by Sudip Bhattacharjee & Kimberly K. Moreno & Tracey Riley - 1109-1136 Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes†Oxley Get It Wrong?
by Douglas F. Prawitt & Nathan Y. Sharp & David A. Wood - 1137-1170 The Effect of Quarterly Report Readability on Information Efficiency of Stock Prices
by Yen†Jung Lee - 1171-1203 Audit Market Concentration and Auditor Tolerance for Earnings Management
by Jeff P. Boone & Inder K. Khurana & K.K. Raman - 1204-1236 Do Voting Rights Matter? Evidence From the Adoption of Equity†Based Compensation Plans
by Sudhakar V. Balachandran & Peter Joos & Joseph Weber - 1237-1248 Discussion of “Do Voting Rights Matter? Evidence from the Adoption of Equity†Based Compensation Plansâ€
by Christopher Armstrong & Terrence Blackburne - 1249-1271 Value of Cash Holdings and Accounting Conservatism
by Henock Louis & Amy X. Sun & Oktay Urcan
September 2012, Volume 29, Issue 3
- 666-709 The Compensation Committee Process
by Dana R. Hermanson & James G. Tompkins & Rajaram Veliyath & Zhongxia (Shelly) Ye - 710-737 Management Guidance and the Underpricing of Seasoned Equity Offerings
by Oliver Zhen LI & Zili Zhuang - 738-767 The Effects of Governance on the Accuracy of Charitable Expenses Reported by Nonprofit Organizations
by Michelle H. Yetman & Robert J. Yetman - 768-803 Internal Control Material Weaknesses and CFO Compensation
by Rani Hoitash & Udi Hoitash & Karla M. Johnstone - 804-837 Managers’ Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases versus MD&A
by Angela K. Davis & Isho Tama†Sweet - 838-844 Disclosure Outlets and Corporate Financial Communication: A Discussion of “Managers’ Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases versus MD&Aâ€
by William J. Mayew - 845-868 Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language
by Angela K. Davis & Jeremy M. Piger & Lisa M. Sedor - 869-909 The Social Structure of Communication in Major Accounting Research Journals
by Sarah E. Bonner & James W. Hesford & Wim A. Van Der Stede & S. Mark Young - 910-927 Managers’ Ethical Evaluations of Earnings Management and Its Consequences
by Eric N. Johnson & Gary M. Fleischman & Sean Valentine & Kenton B. Walker