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Volume 25, Issue 3

1 September 2011

ISSN 0888-7993

eISSN 1558-7975

In this Issue

ADDITIONAL JOURNAL CONTENT
Articles
COMMENTARY
MEMORIAL
Editorial Policy and Style Information

ADDITIONAL JOURNAL CONTENT

Additional Journal Content

Articles

The Potential for Inflating Earnings through the Expected Rate of Return on Defined Benefit Pension Plan Assets

Brian Adams; Mary Margaret Frank; Tod Perry

Was the Sarbanes-Oxley Act Good News for Corporate Bondholders?

Mark L. DeFond; Mingyi Hung; Emre Carr; Jieying Zhang

Accounting Choice and the Fair Value Option

Katherine Guthrie; James H. Irving; Jan Sokolowsky

Special Items: A Descriptive Analysis

Peter M. Johnson; Thomas J. Lopez; Juan Manuel Sanchez

CFO/CEO-Board Social Ties, Sarbanes-Oxley, and Earnings Management

Gopal V. Krishnan; K. K. Raman; Ke Yang; Wei Yu

Structured Finance and Mark-to-Model Accounting: A Few Simple Illustrations

Anthony Meder; Steven T. Schwartz; Eric E. Spires; Richard A. Young

COMMENTARY

Accounting for Revenues: A Framework for Standard Setting

American Accounting Association's Financial Accounting Standards Committee (AAA FASC):; James A. Ohlson; Stephen H. Penman; Yuri Biondi; Robert J. Bloomfield; Jonathan C. Glover; Karim Jamal; Eiko Tsujiyama

MEMORIAL

Robert N. Anthony: A Pioneering Thinker in Management Accounting

Jacob G. Birnberg

Editorial Policy and Style Information

Editorial Policy and Style Information

Cover Image

Cover Image

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Comparing the Publication Process in Accounting, Economics, Finance, Management, Marketing, Psychology, and the Natural Sciences

David A. Wood

Retraction: The Impact of Client and Auditor Gender on Auditors' Judgments

Anna Gold, James E. Hunton, Mohamed I. Gomaa

The Kinney Three Paragraphs (and More) for Accounting Ph.D. Students

William R. Kinney, Jr.

Reflections on a Decade of SOX 404(b) Audit Production and Alternatives

William R. Kinney, Jr., Roger D. Martin, Marcy L. Shepardson

Information for Authors
Publication Ethics: Authorship Policy
Publication Ethics: Plagiarism Policy
Publication Ethics: Data Integrity Policy

Publication Ethics: Citing Corrected Articles Policy
Publication Ethics: Minimizing Overlapping Decision Rights Policy
Prior Publication Policy

eISSN 1558-7975
ISSN 0888-7993

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