The Accounting Review

Recently Accepted Papers

March 2010| May 2010 | July 2010

For the March 2010 Issue

The Impact of Performance Measure Discriminability on Ratee Incentives
TAE SIK AHN, INY HWANG, and MYUNG-IN KIM

Information Content of Insider Trades before and after the Sarbanes-Oxley Act
FRANCOIS BROCHET

Reporting Bias with an Audit Committee
JUDSON CASKEY, VENKY NAGAR, and PAOLO PETACCHI

Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research
IAN D. GOW, GAIZKA ORMAZABAL, and DANIEL J. TAYLOR

The Timing of Analysts’ Earnings Forecasts
ILAN GUTTMAN

The Influence of Documentation Specificity and Priming on Auditors’ Fraud Risk Assessments and Evidence Evaluation Decisions
JACQUELINE S. HAMMERSLEY, E. MICHAEL BAMBER, and TINA D. CARPENTER

Auditor Independence in a Private-Firm and Low Litigation Risk Setting
OLE-KRISTIAN HOPE and JOHN CHRISTIAN LANGLI

Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?
SIQI LI

Do Firms Incur Costs to Avoid Reducing Pre-Tax Earnings? Evidence from the Accounting for Low-Income Tax Credits
LESLIE A. ROBINSON

R&D Capitalization and Reputation-Driven Real Earnings Management
NICHOLAS SEYBERT

Discretionary Revenues as a Measure of Earnings Management
STEPHEN R. STUBBEN

Influence of Capital Gains Tax Policy on Credibility of Unverified Disclosures
MICHAEL G. WILLIAMS, JOHN S. HUGHES, and CAROLYN B. LEVINE

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For the May 2010 Issue

Which Performance Measures Do Investors around the World Value the Most – and Why?
JAN BARTON, BOWE HANSEN, and GRACE POWNALL

Pre-empting Disclosure? Firms’ Decisions Prior to FIN 48
JENNIFER BLOUIN, CRISTI GLEASON, LILLIAN MILLS, and STEPHANIE A. SIKES

Information and the Cost of Capital: An Ex Ante Perspective
PETER O. CHRISTENSEN, LEONIDAS E. DE LA ROSA, and GERALD A. FELTHAM

The Effect of Tax-Exempt Investors and Risk on Stock Ownership and Expected Returns
DAVID A. GUENTHER and RICHARD SANSING

Short-Term Debt Maturity Structures, Credit Ratings, and the Pricing of Audit Services
FERDINAND A. GUL and JOHN GOODWIN

A Field Experiment Comparing the Outcomes of Three Fraud Risk Brainstorming Procedures: Nominal Group, Round Robin, and Open Discussion
JAMES E. HUNTON and ANNA GOLD

Accruals Quality, Stock Returns, and Macroeconomic Conditions
DONGCHEOL KIM and YAXUAN QI

Consensus Information and Nonprofessional Investors’ Reaction to the Revelation of Estimate Inaccuracies
LISA KOONCE, MICHAEL G. WILLIAMSON, and JENNIFER WINCHEL

Examining the Potential Benefits of Internal Control Monitoring Technology
ADI MASLI, GARY F. PETERS, VERNON J. RICHARDSON, and JUAN MANUEL SANCHEZ

Performance Measurement of Corporate Tax Departments
JOHN R. ROBINSON, STEPHANIE A. SIKES, and CONNIE D. WEAVER

Is CEO Cash Compensation Punished for Poor Firm Performance?
KENNETH W. SHAW and MAY H. ZHANG

The Balanced Scorecard as a Strategy-Evaluation Tool: The Effects of Implementation Involvement and a Causal-Chain Focus
WILLIAM B. TAYLER

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For the July 2010 Issue

What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure
LINDA SMITH BAMBER, JOHN (XUEFENG) JIANG, and ISABEL YANYAN WANG

The Effects of Executives on Corporate Tax Avoidance
SCOTT D. DYRENG, MICHELLE HANLON, and EDWARD L. MAYDEW

Oligopoly, Disclosure, and Earnings Management
MARK BAGNOLI and SUSAN G. WATTS

Financial Reporting Quality, Private Information, Monitoring, and the Lease-versus-Buy Decision
ANNE BEATTY, SCOTT LIAO, and JOSEPH WEBER

Whistle-Blowing: Target Firm Characteristics and Economic Consequences
ROBERT M. BOWEN, ANDREW C. CALL, and SHIVA RAJGOPAL

Auditors’ Use of Brainstorming in the Consideration of Fraud: Reports from the Field
JOSEPH F. BRAZEL, TINA D. CARPENTER, and J. GREGORY JENKINS

Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items
YUN FAN, ABHIJIT BARUA, WILLIAM M. CREADY, and WAYNE B. THOMAS

Joint Effects of Principles-Based versus Rules-Based Standards and Auditor Type in Constraining Financial Managers’ Aggressive Reporting
KARIM JAMAL and HUN-TONG TAN

Intangible Returns, Accruals, and Return Reversal: A Multiperiod Examination of the Accrual Anomaly
ROBERT J. RESUTEK

Value Relevance of FAS 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms
CHANG JOON SONG, WAYNE B. THOMAS, AND HAN YI

Do MD&A Disclosures Help Users Interpret Disproportionate Inventory Increases?
YAN SUN

Cost Behavior and Analysts’ Earnings Forecasts
DAN WEISS

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