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Volume 90, Issue 6

1 November 2015

ISSN 0001-4826

eISSN 1558-7967

In this Issue

PLACEMENT ADS
Articles
ANNUAL REPORT
Editorial Policy

Additional Journal Content

PLACEMENT ADS

NOVEMBER 2015 PLACEMENT ADS

Articles

Capital Market Consequences of Audit Partner Quality

Daniel Aobdia; Chan-Jane Lin; Reining Petacchi

The Impact of Audit Evidence Documentation on Jurors' Negligence Verdicts and Damage Awards

Ann G. Backof

Executive Equity Risk-Taking Incentives and Audit Pricing

Yangyang Chen; Ferdinand A. Gul; Madhu Veeraraghavan; Leon Zolotoy

Priority Dissemination of Public Disclosures

Bei Dong; Edward Xuejun Li; K Ramesh; Min Shen

Accounting Conservatism and Creditor Recovery Rate

John Donovan; Richard M. Frankel; Xiumin Martin

Unraveling the Black Box of Cost Behavior: An Empirical Investigation of Risk Drivers, Managerial Resource Procurement, and Cost Elasticity

Martin Holzhacker; Ranjani Krishnan; Matthias D. Mahlendorf

Evidence on Contagion in Earnings Management

Simi Kedia; Kevin Koh; Shivaram Rajgopal

Earnings Announcements, Information Asymmetry, and Timing of Debt Offerings

Jon N. Kerr; N. Bugra Ozel

Recognition versus Disclosure of Fair Values

Maximilian A. Müller; Edward J. Riedl; Thorsten Sellhorn

On the Pricing of Mandatory DCF Disclosures: Evidence from Oil and Gas Royalty Trusts

Panos N. Patatoukas; Richard G. Sloan; Jenny Zha

The Earnings Quality and Information Processing Effects of Accounting Consistency

Kyle Peterson; Roy Schmardebeck; T. Jeffrey Wilks

Why do Restatements Decrease in a Clawback Environment? An Investigation into Financial Reporting Executives' Decision-Making during the Restatement Process

Jonathan S. Pyzoha

Do Clients Avoid “Contaminated” Offices? The Economic Consequences of Low-Quality Audits

Quinn T. Swanquist; Robert L. Whited

Accounting Comparability and the Accuracy of Peer-Based Valuation Models

Steven Young; Yachang Zeng

ANNUAL REPORT

Annual Report and Editorial Commentary for The Accounting Review

Mark L. DeFond

Editorial Policy

EDITORIAL POLICY

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How Do Look-Back Analyses and Evidence Specificity Affect Auditors' Planning Judgments?

Ann G. Backof, Roger D. Martin, Jane Thayer

Can Auditors Pursue Firm-Level Goals Nonconsciously on Audits of Complex Estimates? An Examination of the Joint Effects of Tone at the Top and Management's Specialist

Jonathan S. Pyzoha, Mark H. Taylor, Yi-Jing Wu

Governance and Taxes: Evidence from Regression Discontinuity (Retracted)

Andrew Bird, Stephen A. Karolyi

Evidence on the Information Content of Text in Analyst Reports

Allen H. Huang, Amy Y. Zang, Rong Zheng

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 1558-7967
ISSN 0001-4826

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