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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