The Accounting Review

Recently Accepted Papers

November 2009 | January 2010  | March 2010

For the November 2009 Issue

The Brain as the Original Accounting Institution
JOHN DICKHAUT
 
Capital Market Prices, Management Forecasts, and Earnings Management
ANNE BEYER

Organizational Design and Control across Multiple Markets: The Case of Franchising in the Convenience Store Industry
DENNIS CAMPBELL, SRIKANT DATAR, and TATIANA SANDINO
 
Who Really Matters? Revenue Implications of Stakeholder Satisfaction in a Health Insurance Company
CLARA XIAOLING CHEN

Market Efficiencies and Drift: A Computational Model
JOHN DICKHAUT and BAOHUA XIN

Special Purpose Vehicles: Empirical Evidence on Determinants and Earnings Management
MEI FENG, JEFFREY D. GRAMLICH, and SANJAY GUPTA
 
The Quality of Analysts’ Cash Flow Forecasts
DAN GIVOLY, CARLA HAYN, and REUVEN LEHAVY

Improving Investors’ Forecast Accuracy when Operating Cash Flows and Accruals Are Differentially Persistent
MAX HEWITT

Auditor Conservatism and Investment Efficiency
TONG LU and HARESH SAPRA
 
Are Independent Audit-Committee Members Objective? Experimental Evidence
MATTHEW MAGILKE, BRIAN W. MAYHEW, and JOEL PIKE

Fundamentals-Based Risk Measurement in Valuation
ALEXANDER NEKRASOV and PERVIN K. SHROFF

Concede or Deny: Do Management Persuasion Tactics Affect Auditor Evaluation of Internal Control Deviations?
CHRISTOPHER J. WOLFE, ELAINE G. MAULDIN, and MICHELLE CHANDLER DIAZ

Annual Report and Editorial Commentary for The Accounting Review
STEVEN J. KACHELMEIER

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For the January 2010 Issue

Disclosure Quality, Cost of Capital, and Investor Welfare (2008 American Accounting Association Competitive Manuscript Award Winner)
PINGYANG GAO

Market Reaction to the Adoption of IFRS in Europe
CHRISTOPHER S. ARMSTRONG, MARY E. BARTH, ALAN D. JAGOLINZER, and EDWARD J. RIEDL

Managers’ EPS Forecasts: Nickeling and Diming the Market?
LINDA SMITH BAMBER, KAI WAI HUI, and P. ERIC YEUNG

Comprehensive Income: Who’s Afraid of Performance Reporting?
LINDA SMITH BAMBER, JOHN (XUEFENG) JIANG, KATHY R. PETRONI, and ISABEL YANYAN WANG
 
Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis
SHIMIN CHEN, SUNNY Y. J. SUN, and DONGHUI WU

The Interdependence between Institutional Ownership and Information Dissemination by Data Aggregators
JULIA D’SOUZA, K. RAMESH, and MIN SHEN

Does Public Ownership of Equity Improve Earnings Quality?
DAN GIVOLY, CARLA HAYN, and SHARON P. KATZ

Information Content and Value Relevance of Depreciation: A Cross-Industry Analysis 
SOK-HYON KANG and YUPING ZHAO

Auditor Liability and Client Acceptance Decisions
VOLKER LAUX and D. PAUL NEWMAN

Accounting Irregularities and Executive Turnover in Founder-Managed Firms
ANDREW J. LEONE and MICHELLE LIU
 
Earnings Smoothness, Average Returns, and Implied Cost of Equity Capital
JOHN McINNIS

Group-Based Compensation in Professional Service Firms: An Empirical Analysis of Medical Group Practices
MINA PIZZINI

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 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 PETACCH

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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