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Volume 27, Issue 2

1 June 2013

ISSN 0888-7993

eISSN 1558-7975

In this Issue

ADDITIONAL JOURNAL CONTENT
Articles
COMMENTARIES
MEMORIAL
Editorial Policy and Style Information

ADDITIONAL JOURNAL CONTENT

Additional Journal Content

Articles

Relevance of GASB No. 34 to Financial Reporting by Municipal Governments

Annette K. Pridgen; W. Mark Wilder

Abstract

Female Auditors and Accruals Quality

Kim Ittonen; Emilia Vähämaa; Sami Vähämaa

Abstract

Accounting Faculty Experiences with Practice-Oriented Fellowships

Susan D. Krische; Roger D. Martin; T. Jeffrey Wilks

Abstract

Supplementary data

An Experimental Examination of Factors That Influence Auditor Assessments of a Deficiency in Internal Control over Financial Reporting

Audrey A. Gramling; Edward F. O'Donnell; Scott D. Vandervelde

Abstract

Potential Adoption of IFRS by the United States: A Critical View

Devrimi Kaya; Julian A. Pillhofer

Abstract

Capital Structure, Earnings Management, and Sarbanes-Oxley: Evidence from Canadian and U.S. Firms

Kelly E. Carter

Abstract

The Benefits of Conservative Accounting to Shareholders: Evidence from the Financial Crisis

Bill Francis; Iftekhar Hasan; Qiang Wu

Abstract

Restatement Disclosures and Management Earnings Forecasts

Michael Ettredge; Ying Huang; Weining Zhang

Abstract

COMMENTARIES

Sarbanes-Oxley and Public Reporting on Internal Control: Hasty Reaction or Delayed Action?

Parveen P. Gupta; Thomas R. Weirich; Lynn E. Turner

Abstract

A Framework for Research on Corporate Accountability Reporting

Karthik Ramanna

Abstract

MEMORIAL

Charles T. Horngren: Mentor, Role Model, Colleague, and Friend

William H. Beaver; Mark A. Wolfson

Extract

Editorial Policy and Style Information

Editorial Policy and Style Information

Extract

Cover Image

Cover Image

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Gordon Shillinglaw: Economist, Consultant, and Management Accounting Scholar

Geoffrey H. Burrows

Robert T. Sprouse and Fundamental Concepts of Financial Accounting

Robert J. Swieringa

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

William R. Kinney, Jr.

Editorial Policy

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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