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January - Volume 93, Issue 1
March - Volume 93, Issue 2
May - Volume 93, Issue 3
July - Volume 93, Issue 4
September - Volume 93, Issue 5
November - Volume 93, Issue 6
Volume 93, Issue 6
1 November 2018
ISSN 0001-4826
eISSN 1558-7967
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In this Issue
Articles
Presidential Scholar
Erratum
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Covers and Front Matter
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November 2018 Placement Ads
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Annual Editor Report
Mary E. Barth
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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
Abstract
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Management Disclosures of Going Concern Uncertainties: The Case of Initial Public Offerings
Khrystyna Bochkay
;
Roman Chychyla
;
Srini Sankaraguruswamy
;
Michael Willenborg
Abstract
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Are Credit Ratings More Rigorous for Widely Covered Firms?
Samuel B. Bonsall, IV
;
Jeremiah R. Green
;
Karl A. Muller, III
Abstract
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Supplementary data
PDF
Technological Peer Pressure and Product Disclosure
Sean Shun Cao
;
Guang Ma
;
Jennifer Wu Tucker
;
Chi Wan
Abstract
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Supplementary data
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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
Abstract
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Goodwill Impairment: The Effects of Public Enforcement and Monitoring by Institutional Investors
Martin Glaum
;
Wayne R. Landsman
;
Sven Wyrwa
Abstract
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Accounting Conservatism and Incentives: Intertemporal Considerations
Jonathan C. Glover
;
Haijin H. Lin
Abstract
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Long-Term Impact of Economic Conditions on Auditors' Judgment
Xianjie He
;
S. P. Kothari
;
Tusheng Xiao
;
Luo Zuo
Abstract
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Headline Salience, Managerial Opportunism, and Over- and Underreactions to Earnings
Xuan Huang
;
Alexander Nekrasov
;
Siew Hong Teoh
Abstract
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Supplementary data
Does Fair Value Accounting Provide More Useful Financial Statements than Current GAAP for Banks?
John M. McInnis
;
Yong Yu
;
Christopher G. Yust
Abstract
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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
Abstract
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Syndicate Size and the Choice of Covenants in Debt Contracts
Daniel Saavedra
Abstract
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Management's Responsibility Acceptance, Locus of Breach, and Investors' Reactions to Internal Control Reports
Hun-Tong Tan
;
Yao Yu
Abstract
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Life Cycle Models and Forecasting Growth and Profitability
Patrick Vorst
;
Teri Lombardi Yohn
Abstract
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Presidential Scholar
Accounting in 2036: A Learned Profession
:
Part I: The Role of Research
Mary E. Barth
Abstract
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Accounting in 2036: A Learned Profession
:
Part II: A Learned Research and Education Environment
John Christensen
Abstract
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Accounting in 2036: A Learned Profession
:
Part III: Accounting Education to Foster Learned Profession Globally
Kazuo Hiramatsu
Extract
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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
Abstract
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The Unintended Consequences of Material Weakness Reporting on Auditors' Acceptance of Aggressive Client Reporting
Tim D. Bauer, Anthony C. Bucaro, Cassandra Estep
Editorial Policy and Style Information
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NOVEMBER 2014 PLACEMENT ADS
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