ARTICLES
Amortized Cost for Operating Lease Assets
Ana C. Marques and Ross Jennings
Market Reactions to Departures of Audit Committee Directors
Meghna Singhvi, Dasaratha Rama, and Abhijit Barua
The Spend-Save Decision: An Analysis of How Charities Respond to Revenue Changes
Andrea Roberts
Was Dodd-Frank justified in exempting small firms from Section 404b compliance?
Anthony Holder, Khondkar E. Karim, and Ashok Robin
Revenue Recognition, Earnings Management, and Earnings Informativeness in the Semiconductor Industry
Stephanie J. Rasmussen
Audit Partner Perceptions of Post-Audit Review Mechanisms: An Examination of Internal Quality Review and PCAOB Inspections
Richard W. Houston and Chad M. Stefaniak
COMMENTARIES
Bumps in the Road to IFRS Adoption: Is a U-turn Possible?
Thomas I. Selling
Testing Analytical Models Using Archival or Experimental Methods
Shane S. Dikolli, John H. Evans III, Jeffrey Hales, Michal Matejka, Donald V. Moser, and Michael G. Williamson
Challenges and Opportunities in Cross-country Accounting Research
Elizabeth A. Gordon, Adam J. Greiner, Mark Kohbeck, Stephen W. Lin, and Hollis Skaife
ARTICLES
Relevanceof GASB NO. 34 to Financial Reportingby Municipal Governments [6/21/12]
Annette K.Pridgenand Mark Wilder
Female Auditors and Accruals Quality [7/2/12]
Kim Ittonen, Emilia Peni, and Sami Vähämaa
Accounting Faculty Experiences with Practice-Oriented Fellowships [7/27/12]
Susan Krische, Roger D. Martin, and T. Jeffrey Wilks
An Experimental Examination of Factors that Influence Auditor Assessments of a Deficiency in Internal Control over Financial Reporting [7/30/12]
Audrey A. Gramling, Ed O’Donnell, and Scott D. Vandervelde
Potential Adoption of IFRS by the United States: A Critical View [8/30/12]
Devrimi Kaya and Julian A. Pillhofer
Capital Structure, Earnings Management, and Sarbanes-Oxley: Evidence from Canadian and U.S. Firms [9/5/2012]
Kelly E. Carter
The Benefits of Conservative Accounting to Shareholders: Evidence from the Financial Crisis [9/6/2012]
Bill Francis, IftekharHasan,and Qiang Wu
Restatement Disclosures and Management Earnings Forecasts [12/3/12]
Michael Ettredge, Ying Huang, and Weining Zhang
COMMENTARIES
Sarbanes-Oxley and Public Reporting on Internal Control: Hasty Reaction or Delayed Action [7/27/12]
Parveen P. Gupta, Lynn E. Turner, and Thomas R. Weirich
A Framework for Research OnCorporate Accountability Reporting [10/4/12]
Karthik Ramanna
