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Volume 93, Issue 6

1 November 2018

ISSN 0001-4826

eISSN 1558-7967

In this Issue

Articles
Presidential Scholar
Erratum

Covers and Front Matter

November 2018 Placement Ads

Annual Editor Report

Mary E. Barth

Editorial Policy and Style Information

Articles

Do Auditors Recognize the Potential Dark Side of Executives' Accounting Competence?

Anne Albrecht; Elaine G. Mauldin; Nathan J. Newton

Management Disclosures of Going Concern Uncertainties: The Case of Initial Public Offerings

Khrystyna Bochkay; Roman Chychyla; Srini Sankaraguruswamy; Michael Willenborg

Are Credit Ratings More Rigorous for Widely Covered Firms?

Samuel B. Bonsall, IV; Jeremiah R. Green; Karl A. Muller, III

Supplementary data

Technological Peer Pressure and Product Disclosure

Sean Shun Cao; Guang Ma; Jennifer Wu Tucker; Chi Wan

Supplementary data

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

Goodwill Impairment: The Effects of Public Enforcement and Monitoring by Institutional Investors

Martin Glaum; Wayne R. Landsman; Sven Wyrwa

Accounting Conservatism and Incentives: Intertemporal Considerations

Jonathan C. Glover; Haijin H. Lin

Long-Term Impact of Economic Conditions on Auditors' Judgment

Xianjie He; S. P. Kothari; Tusheng Xiao; Luo Zuo

Headline Salience, Managerial Opportunism, and Over- and Underreactions to Earnings

Xuan Huang; Alexander Nekrasov; Siew Hong Teoh

Supplementary data

Does Fair Value Accounting Provide More Useful Financial Statements than Current GAAP for Banks?

John M. McInnis; Yong Yu; Christopher G. Yust

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

Supplementary data

Syndicate Size and the Choice of Covenants in Debt Contracts

Daniel Saavedra

Management's Responsibility Acceptance, Locus of Breach, and Investors' Reactions to Internal Control Reports

Hun-Tong Tan; Yao Yu

Life Cycle Models and Forecasting Growth and Profitability

Patrick Vorst; Teri Lombardi Yohn

Presidential Scholar

Accounting in 2036: A Learned Profession: Part I: The Role of Research

Mary E. Barth

Accounting in 2036: A Learned Profession: Part II: A Learned Research and Education Environment

John Christensen

Accounting in 2036: A Learned Profession: Part III: Accounting Education to Foster Learned Profession Globally

Kazuo Hiramatsu

Erratum

Auditor Changes and the Cost of Bank Debt

Bill B. Francis; Delroy M. Hunter; Dahlia M. Robinson; Michael N. Robinson; Xiaojing Yuan

Cover Image

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Evidence on the Information Content of Text in Analyst Reports

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

Error or Fraud? The Effect of Omissions on Management's Fraud Strategies and Auditors' Evaluations of Identified Misstatements

Erin L. Hamilton, Jason L. Smith

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

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

Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings

Dane M. Christensen, George Serafeim, Anywhere Sikochi

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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