June 2012
ARTICLES
A Post-SOX Examination of Factors Associated with the Size of Internal Audit Functions
Urton L. Anderson, Margaret H. Christ, Karla M. Johnstone, and Larry Rittenberg
Investors', Auditors', and Lenders' Understanding of the Message Conveyed by the Standard Audit Report on the Financial Statements
Stephen K. Asare and Arnold Wright
Associations between Internal and External Corporate Governance Characteristics:Implications for Investigating Financial Accounting Restatements
William R. Baber, Lihong Liang, and Zinan Zhu
The Factors That Affect Accountants' Decisions to Seek Careers with Big 4 versus Non-Big 4 Accounting Firms
Penelope Bagley, Derek Dalton, and Marc Ortegren
Exploring the Strategic Integration of Sustainability Initiatives: Opportunities for Accounting Research
Brian Ballou, Ryan J. Casey, Jonathan H. Grenier, and Dan L. Heitger
Tax Professionals' Responsibility for Fraud Detection: The Effects of Engagement Type and Audit Status
F. Todd DeZoort, Paul D. Harrison, and Edward Schnee
Determinants of the Persistence of Internal Control Weaknesses
Bonnie K. Klamm, Kevin Kobelsky, and Marcia Weidenmier Watson
COMMENTARIES
The Role of Accounting in the Financial Crisis: Lessons for the Future
S. P. Kothari and Rebecca Lester
Symposium on Disclosure
Corporate Disclosure: A Symposium
Shyam Sunder
A Pragmatic Approach to More Efficient Corporate Disclosure
Robert Bloomfield
Disclosure and Incentives
Jonathan Glover
Dysfunctional Consequences of Disclosure
Karim Jamal
The Role of Capital Market Settings in Disclosure Policy
Robert E. Verrecchia
September 2012
ARTICLES
Impact of Job Complexity and Performance on CFO Compensation
Steven Balsam, Afshad Irani, and Jennifer Yin
Client Variables Associated with Four Key Determinants of Demand for Tax Preparer Services: An Exploratory Study
Gary M. Fleischman and Teresa Stephenson
Evidence on the Association between Financial Restatements and Auditor Resignations
Ying Huang and Susan Scholz
Infrastructure Asset Reporting Options: A Stated Preference Experiment
Stewart Jones, David A. Hensher, John Rose, and Bob Walker
The Impact of PCAOB Auditing Standard No. 5 on Audit Fees and Audit Quality
Dechun Wang and Jian Zhou
COMMENTARIES
Commentary from the American Accounting Association's 2011 Annual Meeting Panel on Emerging Issues in Fraud Research
Richard G. Brody, Sarah Melendy, and Frank Perri
Mandatory Disclosure of the Engagement Partner Identity: Potential Benefits and Unintended Consequences
Shawn Davis, Ron King, and Natalia M. Mintchik
Financial Market Regulation and Opportunities for Accounting Research
Mark Kohlbeck, Susan D. Krische, Nancy R. Mangold, and Stephen G. Ryan
Corporate Governance in the Indian Context
R. Narayanaswamy, K. Raghunandan, and Dasaratha V. Rama
December 2012
ARTICLES
Female Board Presence and the Likelihood of Financial Restatement
Lawrence J. Abbott, Susan Parker, and Theresa Presley
An Examination of the Credence Attributes of an Audit
Monika Causholli and W. Robert Knechel
Should Repurchase Transactions be Accounted for as Sales or Loans?
Justin Chircop, Paraskevi Vicky Kiosse, and Kenneth V. Peasnell
Financial Reporting Outcomes Under Rules-Based and Principles-Based Standards
Denton Collins, William R. Pasewark, and Mark E. Riley
The Auditor-Audit Firm Relationship and its Effect on Burnout and Turnover Intention
David N. Herda and James J. Lavelle
CEO Age and Financial Reporting Quality
Hua-Wei Huang, Ena Rose-Green, and Chih-Chen Lee
The Impact of Eliminating the 20-F Reconciliation Requirement for IFRS Filers on Earnings Persistence and Information Uncertainty
Tony Kang, Gopal Krishnan, Michael Wolfe, and Han Yi
Academic Research and Standard Setting: The Case of Other Comprehensive Income
Lynn Rees andPhil Shane
COMMENTARIES
Introduction for Essays on the State of Accounting Scholarship
Gregory Waymire
Framing the Issue of Research Quality in a Context of Research Diversity
Christopher S. Chapman
Accounting Craftspeople vs. Accounting Seers: Exploring the Relevance and Innovation Gaps in Academic Accounting Research
William E. McCarthy
Is Accounting Research Stagnant?
Donald V. Moser
How Can Accounting Researchers Become More Innovative?
Sudipta Basu
