The Accounting Review

Recently Accepted Papers

May 2011 | July 2011 | September 2011

For the May 2011 Issue

Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions
CHRISTOPHER P. AGOGLIA, TIMOTHY S. DOUPNIK, and GEORGE T. TSAKUMIS

Effects of SFAS 133 on the Risk Relevance of Accounting Measures of Banks’ Derivative Exposures
ANWER S. AHMED, EMRE KILIC, and GERALD J. LOBO

Supply Chains and Segment Profitability: How Input Pricing Creates a Latent Cross‑Segment Subsidy
ANIL ARYA and BRIAN MITTENDORF

Detection and Severity Classifications of Sarbanes‑Oxley Section 404 Internal Control Deficiencies
JEAN C. BEDARD and LYNFORD GRAHAM

Capital Structure, Cost of Capital, and Voluntary Disclosures
JEREMY BERTOMEU, ANNE BEYER, and RONALD DYE

Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes
JENNIFER L. BLOUIN, JANA S. RAEDY, and DOUGLAS A. SHACKELFORD

How a Systems Perspective Improves Knowledge Acquisition and Performance in Analytical Procedures
BILLY E. BREWSTER

Changes over Time in the Revenue-Expense Relation: Accounting or Economics?
DAIN DONELSON, ROSS JENNINGS, and JOHN McINNIS

Internal Controls and Conditional Conservatism
BENG WEE GOH and DAN LI

Relative Performance Evaluation and Related Peer Groups in Executive Compensation Contracts
GUOJIN GONG, LAURA YUE LI, and JAE YONG SHIN

Inflation and Nominal Financial Reporting: Implications for Performance and Stock Prices
YANIV KONCHITCHKI

The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts
REUVEN LEHAVY, FENG LI, and KENNETH MERKLEY

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For the July 2011 Issue

A FORUM ON INTERNAL CONTROL REPORTING AND CORPORATE DEBT

Introduction (Editorial)
STEVEN J. KACHELMEIER

Internal Control Disclosures, Monitoring, and the Cost of Debt
DAN DHALIWAL, CHRIS HOGAN, ROBERT TREZEVANT, and MICHAEL WILKINS

Internal Control Weakness and Bank Loan Contracting: Evidence from SOX Section 404 Disclosures
JEONG-BON KIM, BYRON Y. SONG, and LIANDONG ZHANG

OTHER ARTICLES

Modeling Discretionary Accrual Reversal and the Balance Sheet as an Earnings Management Constraint
WILLIAM R. BABER, SOK-HYON KANG, and YING LI

Spillover Effects in Subjective Performance Evaluation: Bias and the Asymmetric Influence of Controllability
JASMIJN C. BOL and STEVEN D. SMITH

Risk-Based Auditing, Strategic Prompts, and Auditor Sensitivity to the Strategic Risk of Fraud
KENDALL BOWLIN

Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets
FENG CHEN, OLE-KRISTIAN HOPE, QINGYUAN LI, and XIN WANG

Monitoring by Auditors: The Case of Public Housing Authorities
BARBARA MURRAY GREIN and STEFANIE L. TATE

Relative Firm Profitability and Stock Return Sensitivity to Industry-Level News
SHENGQUAN HAO, QINGLU JIN, and GUOCHANG ZHANG

The Pricing of Accruals Quality: January vs. the Rest of the Year
CHRISTINA A. MASHRUWALA and SHAMIN D. MASHRUWALA

What Makes Conference Calls Useful? The Information Content of Managers' Presentations and Analysts' Discussion Sessions
DAWN MATSUMOTO, MAARTEN PRONK, and ERIK ROELOFSEN

Determinants of Disclosure Noncompliance and the Effect of the SEC Review: Evidence from the 2006 Mandated Compensation Disclosure Regulations
JOHN R. ROBINSON, YANFENG XUE, and YONG YU

Data Truncation Bias, Loss Firms, and Accounting Anomalies
SIEW HONG TEOH and YINGLEI ZHANG

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For the September 2011 Issue

Overvaluation and the Choice of Alternative Earnings Management Mechanisms
BRAD BADERTSCHER

Informed Trading and the Market Reaction to Accounting Restatements
BRAD BADERTSCHER, PAUL HRIBAR, and NICOLE THORNE JENKINS

The Determinants and Performance Effects of Managers' Performance Evaluation Biases
JASMIJN C. BOL

Accounting Adjustments and the Valuation of Financial Statement Note Information in 10 K Filings
GUS DE FRANCO, M. H. FRANCO WONG, and YIBIN ZHOU

Earnings Management Using Real Activities: Evidence from Nonprofit Hospitals
LESLIE ELDENBURG, KATHERINE GUNNY, KEVIN HEE, and NAOMI SODERSTROM

On Testing Business Models
DAVID HUESLBECK, KENNETH A. MERCHANT, and TATIANA SANDINO

Voluntary Audits versus Mandatory Audits
CLIVE LENNOX and JEFFREY PITTMAN

How Standardized Is Accounting?
PAUL E. MADSEN

Cost Pool Classification and Judgment Performance
M. CHRISTIAN MASTILAK

The Importance of Audit Profession Development in Emerging Market Countries
PAUL N. MICHAS

More Evidence of Bias in the Differential Timeliness Measure of Conditional Conservatism
PANOS N. PATATOUKAS and JACOB K. THOMAS

Controls as Exit Barriers in Multiperiod Outsourcing Arrangements
YEE SHIH PHUA, MARGARET A. ABERNETHY, and ANNE M. LILLIS

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