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Volume 93, Issue 6
1 November 2018
Issue Cover
ISSN 0001-4826
eISSN 1558-7967
In this Issue
Covers and Front Matter
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November 2018 Placement Ads
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Editorial Policy and Style Information
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Articles

Do Auditors Recognize the Potential Dark Side of Executives' Accounting Competence?
Anne Albrecht; Elaine G. Mauldin; Nathan J. Newton
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Management Disclosures of Going Concern Uncertainties: The Case of Initial Public Offerings
Khrystyna Bochkay; Roman Chychyla; Srini Sankaraguruswamy; Michael Willenborg
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Are Credit Ratings More Rigorous for Widely Covered Firms?
Samuel B. Bonsall, IV; Jeremiah R. Green; Karl A. Muller, III
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Technological Peer Pressure and Product Disclosure
Sean Shun Cao; Guang Ma; Jennifer Wu Tucker; Chi Wan
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The Impact of Fair Value Measurement for Bank Assets on Information Asymmetry and the Moderating Effect of Own Credit Risk Gains and Losses
Joana C. Fontes; Argyro Panaretou; Kenneth V. Peasnell
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Goodwill Impairment: The Effects of Public Enforcement and Monitoring by Institutional Investors
Martin Glaum; Wayne R. Landsman; Sven Wyrwa
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Accounting Conservatism and Incentives: Intertemporal Considerations
Jonathan C. Glover; Haijin H. Lin
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Long-Term Impact of Economic Conditions on Auditors' Judgment
Xianjie He; S. P. Kothari; Tusheng Xiao; Luo Zuo
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Headline Salience, Managerial Opportunism, and Over- and Underreactions to Earnings
Xuan Huang; Alexander Nekrasov; Siew Hong Teoh
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Does Fair Value Accounting Provide More Useful Financial Statements than Current GAAP for Banks?
John M. McInnis; Yong Yu; Christopher G. Yust
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Is Silence Golden? Audit Team Leader Reactions to Subordinates Who Speak Up “In the Moment” and at Performance Appraisal
Mark W. Nelson; Chad A. Proell
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Syndicate Size and the Choice of Covenants in Debt Contracts
Daniel Saavedra
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Management's Responsibility Acceptance, Locus of Breach, and Investors' Reactions to Internal Control Reports
Hun-Tong Tan; Yao Yu
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Life Cycle Models and Forecasting Growth and Profitability
Patrick Vorst; Teri Lombardi Yohn
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Presidential Scholar

Accounting in 2036: A Learned Profession: Part I: The Role of Research
Mary E. Barth
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Accounting in 2036: A Learned Profession: Part II: A Learned Research and Education Environment
John Christensen
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Accounting in 2036: A Learned Profession: Part III: Accounting Education to Foster Learned Profession Globally
Kazuo Hiramatsu
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Erratum

Auditor Changes and the Cost of Bank Debt
Bill B. Francis; Delroy M. Hunter; Dahlia M. Robinson; Michael N. Robinson; Xiaojing Yuan
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