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Volume 96, Issue 1

January 2021

ISSN 0001-4826

eISSN 1558-7967

In this Issue

ARTICLES

Covers and Front Matter

ARTICLES

What Do Analysts' Provision Forecasts Tell Us about Expected Credit Loss Recognition?

Anne Beatty; Scott Liao

The Effect of Increased Audit Disclosure on Managers' Real Operating Decisions: Evidence from Disclosing Critical Audit Matters

Jeremiah W. Bentley; Tamara A. Lambert; Elaine (Ying) Wang

The Predictability of Future Aggregate Earnings Growth and the Relation between Aggregate Analyst Recommendation Changes and Future Returns

Bruce K. Billings; Sami Keskek; Spencer Pierce

The Participation Constraint and CEO Equity Grants

Brian Cadman; Mary Ellen Carter; Xiaoxia Peng

The Higher Moments of Future Earnings

Woo-Jin Chang; Steven J. Monahan; Amine Ouazad; Florin P. Vasvari

Supplementary data

Usefulness of Interest Income Sensitivity Disclosures

Mei Cheng; Leslie D. Hodder; Jessica Watkins

How Audit Committee Chairs Address Information-Processing Barriers

Clinton Free; Andrew J. Trotman; Ken T. Trotman

Network-Induced Agency Conflicts in Delegated Portfolio Management

Xinzi Gao; T. J. Wong; Lijun Xia; Gwen Yu

The Effect of Voluntary Disclosure on Investment Inefficiency

Ilan Guttman; Xiaojing Meng

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

Erin L. Hamilton; Jason L. Smith

Using Audit Programs to Improve Auditor Evidence Collection

Jacqueline S. Hammersley; Michael A. Ricci

Supplementary data

Do Innovative Firms Communicate More? Evidence from the Relation between Patenting and Management Guidance

Sterling Huang; Jeffrey Ng; Tharindra Ranasinghe; Mingyue Zhang

U.S. Political Corruption and Audit Fees

Anand Jha; Manoj Kulchania; Jared Smith

The Effect of Trade Secrets Law on Stock Price Synchronicity: Evidence from the Inevitable Disclosure Doctrine

Yongtae Kim; Lixin (Nancy) Su; Zheng Wang; Haibin Wu

Can Managers Be Wrong and Still Be Right? An Examination of the Future Realization of Current Management Forecast Errors

Michael D. Kimbrough; Hanna Lee; Yue Zheng

Accounting Quality and Debt Concentration

Ningzhong Li; Yun Lou; Clemens A. Otto; Regina Wittenberg-Moerman

Government Procurement and Changes in Firm Transparency

Delphine Samuels

How Do Accounting Practices Spread? An Examination of Law Firm Networks and Stock Option Backdating

Patricia M. Dechow; Samuel T. Tan

Editorial Policy

January 2021 Placement Ads

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

Erin L. Hamilton, Jason L. Smith

Auditing Challenging Fair Value Measurements: Evidence from the Field

Nathan H. Cannon, Jean C. Bedard

Evidence on the Information Content of Text in Analyst Reports

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

Governance and Taxes: Evidence from Regression Discontinuity (Retracted)

Andrew Bird, Stephen A. Karolyi

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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