January, March, May, July, September, November
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
The Accounting Review 1926-2023
| Journal Updates by Year
Archer, S. 2013. Book review: Islamic Accounting by Christopher Napier, Roszaini Haniffa. The Accounting Review (March): 744-747.
Ball, R., S. P. Kothari and V. V. Nikolaev. 2013. On estimating conditional conservatism. The Accounting Review (May): 755-787.
Banker, R. D., M. N. Darrough, R. Huang and J. M. Plehn-Dujowich. 2013. The relation between CEO compensation and past performance. The Accounting Review (January): 1-30.
Basu, S. 2013. Book review: Accounting and Order by Mahmoud Ezzamel. The Accounting Review (July): 1496-1499.
Bennett, G. B. and R. C. Hatfield. 2013. The effect of the social mismatch between staff auditors and client management on the collection of audit evidence. The Accounting Review (January): 31-50.
Bertomeu, J. and E. Cheynel. 2013. Toward a positive theory of disclosure regulation: In search of institutional foundations. The Accounting Review (May): 789-824.
Bilinski, P., D. Lyssimachou and M. Walker. 2013. Target price accuracy: International evidence. The Accounting Review (May): 825-851.
Blankespoor, E., T. J. Linsmeier, K. R. Petroni and C. Shakespeare. 2013. Fair value accounting for financial instruments: Does it improve the association between bank leverage and credit risk? The Accounting Review (July): 1143-1177.
Bratten, B., P. Choudhary and K. Schipper. 2013. Evidence that market participants assess recognized and disclosed items similarly when reliability is not an issue. The Accounting Review (July): 1179-1210.
Brown, L. D. and S. Larocque. 2013. I/B/E/S reported actual EPS and analysts' inferred actual EPS. The Accounting Review (May): 853-880.
Buhr, N. 2013. Book review: Environmental Management Accounting: Case Studies of South-Eat Asian Companies by Christian Herzig, Tobais Viere, Stefan Schaltegger, Roger L. Burritt. The Accounting Review (September): 1857-1860.
Carcello, J. V. and C. Li. 2013. Costs and benefits of requiring an engagement partner signature: Recent experience in the United Kingdom. The Accounting Review (September): 1511-1546.
Cassell, C. A., L. M. Dreher and L. A. Myers. 2013. Reviewing the SEC's review process: 10-K comment letters and the cost of remediation. The Accounting Review (November): 1875-1908.
Cassell, C. A., S. X. Huang and J. M. Sanchez. 2013. Forecasting without consequence? Evidence on the properties of retiring CEOs' forecasts of future earnings. The Accounting Review (November): 1909-1937.
Chen, C., D. Young and Z. Zhuang. 2013. Externalities of mandatory IFRS adoption: Evidence from cross-border spillover effects of financial information on investment efficiency. The Accounting Review (May): 881-914.
Chen, C., X. Martin, and X. Wang. 2013. Insider trading litigation concerns, and auditor going-concern opinions. The Accounting Review (March): 365-393.
Chen, F. and Y. Li. 2013. Voluntary adoption of more stringent governance policy on audit committees: Theory and empirical evidence. The Accounting Review (November): 1939-1969.
Chen, Z., B. Ke and Z. Yang. 2013. Minority shareholders' control rights and the quality of corporate decisions in weak investor protection countries: A natural experiment from China. The Accounting Review (July): 1211-1238.
Chen, Z., Y. Guan and B. Ke. 2013. Are stock option grants to directors of state-controlled Chinese firms listed in Hong Kong genuine compensation? The Accounting Review (September): 1547-1574.
Cheng, L., S. Liao and H. Zhang. 2013. The commitment effect versus information effect of disclosure - Evidence from smaller reporting companies. The Accounting Review (July): 139-1263.
Cheng, Q., T. Luo and H. Yue. 2013. Managerial incentives and management forecast precision. The Accounting Review (September): 1575-1602.
Chiu, P., S. H. Teoh and F. Tian. 2013. Board interlocks and earnings management contagion. The Accounting Review (May): 915-944.
Chuk, E. C. 2013. Economic consequences of mandated accounting disclosures: Evidence from pension accounting standards. The Accounting Review (March): 395-427.
Dai, Z., D. A. Shackelford, H. H. Zhang and C. Chen. 2013. Does financial constraint affect the relation between shareholder taxes and the cost of equity capital? The Accounting Review (September): 1603-1627.
Davidson, B. I. and D. E. Stevens. 2013. Can a code of ethics improve manager behavior and investor confidence? An experimental study. The Accounting Review (January): 51-74.
De George, E. T., C. B. Ferguson and N. A. Spear. 2013. How much does IFRS cost? IFRS adoption and audit fees. The Accounting Review (March): 429-462.
De Simone, L., R. C. Sansing and J. K. Seidman. 2013. When are enhanced relationship tax compliance programs mutually beneficial? The Accounting Review (November): 1971-1991.
Demerjian, P. R., B. Lev, M. F. Lewis and S. E. McVay. 2013. Managerial ability and earnings quality. The Accounting Review (March): 463-498.
Dou, Y., O. Hope and W. B. Thomas. 2013. Relationship-specificity, contract enforceability, and income smoothing. The Accounting Review (September): 1629-1656.
Doupnik, T. S. 2013. Book review: A Global History of Accounting, Financial Reporting and Public Policy: Eurasia, the Middle East and Africa by Gary Previts, Peter Walton, Peter Wolnizer. The Accounting Review (July): 1499-1502.
Du, K. and X. F. Zhang. 2013. Orphans deserve attention: Financial reporting in the missing months when corporations change fiscal year. The Accounting Review (May): 945-975.
Efendi, J., R. Files, B. Ouyang and E. P. Swanson. 2019. Executive turnover following option backdating allegations. The Accounting Review (January): 75-105.
Erickson, M. M., S. M. Heitzman and X. F. Zhang. 2013. Tax-motivated loss shifting. The Accounting Review (September): 1657-1682.
Erkens, D. H. and S. E. Bonner. 2013. The role of firm status in appointments of accounting financial experts to audit committees. The Accounting Review (January): 107-136.
Evans, J. H. III. 2013. Annual report and editorial commentary for "The Accounting Review." The Accounting Review (November): 2247-2281.
Evans, L. 2013. Book review: Der Verband der Hoschschullehrer fur Betriebswirtschaft: Geschichte des VHB und Geschichten zum VHB (History of the VHB and Tales of the VHB) by Wolfgang Burr, Alfred Wagenhofer. The Accounting Review (July): 1492-1496.
Falsetta, D., T. J. Rupert and A. M. Wright. 2013. The effect of the timing and direction of capital gain tax changes on investment in risky assets. The Accounting Review (March): 499-520.
Ferguson, A. 2013. Book review: Solvency in Financial Accounting by Julie E. Margret. The Accounting Review (September): 1860-1864.
Francis, J. R. and P. N. Michas. 2013. The contagion effect of low-quality audits. The Accounting Review (March): 521-552.
Franco, F. 2013. Book review: Corporate Governance Failures: The Role of Institutional Investors in the Global Financial Crisis by Andrew T. Williams. The Accounting Review (May): 1132-1135.
Gene, B. R. 2013. Double entry: How the merchants of Venice shaped the modern world - and how their invention could make or break the planet. The Accounting Review (January): 354-356.
Gu, Z., Z. Li and Y. G. Yang. 2013. Monitors or predators: The influence of institutional investors on sell-side analysts. The Accounting Review (January): 137-169.
Gul, F. A., D. Wu and Z. Yang. 2013. Do individual auditors affect audit quality? Evidence from archival data. The Accounting Review (November): 1993-2023.
Hannan, R. L., G. P. McPhee, A. H. Newman and I. D. Tafkov. 2013. The effect of relative performance information on performance and effort allocation in a multi-task environment. The Accounting Review (March): 553-575.
Hilary, G. and R. Shen. 2013. The role of analysts in intra-industry information transfer. The Accounting Review (July): 1265-1287.
Hofmann, C. and N. R. Rothenberg. 2013. Interim performance measures and private information. The Accounting Review (September): 1683-1714.
Hoi, C. K., Q. Wu and H. Zhang. 2013. Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities. The Accounting Review (November): 2025-2059.
Hong, H. A. 2013. Does mandatory adoption of international financial reporting standards decrease the voting premium for dual-class shares? The Accounting Review (July): 1289-1325.
Hope, O., W. B. Thomas and D. Vyas. 2013. Financial reporting quality of U.S. private and public firms. The Accounting Review (September): 1715-1742.
Hunton, J. E. and A. Gold. 2013. Retraction: A field experiment comparing the outcomes of three fraud brainstorming procedures: Nominal group, Round Robin, and Open discussion. The Accounting Review (January): 357.
Iskandar-Datta, M. and J. Yonghong. 2013. Valuation consequences of clawback provisions. The Accounting Review (January): 171-198.
Joos, P. P. M. and E. Leung. 2013. Investor perceptions of potential IFRS adoption in the United States. The Accounting Review (March): 577-609.
Kadous, K., J. Leiby and M. E. Peecher. 2013. How do auditors weight informal contrary advice? The joint influence of advisor social bond and advice justifiability. The Accounting Review (November): 2061-2087.
Kaplan, S. E. and D. D. Williams. 2013. Do going concern audit reports protect auditors from litigation? A simultaneous equations approach. The Accounting Review (January): 199-232.
Kecskes, A., S. A. Mansi and A. Zhang. 2013. Are short sellers informed? Evidence from the bond market. The Accounting Review (March): 611-639.
Khan, M. and H. Lu. 2013. Do short sellers front-run insider sales? The Accounting Review (September): 1743-1768.
Kilic, E., G. J. Lobo, T. Ranasinghe and K. Sivaramakrishnan. 2013. The impact of SFAS 133 on income smoothing by banks through loan loss provisions. The Accounting Review (January): 233-260.
Kim, Y., S. Li, C. Pan and L. Zuo. 2013. The role of accounting conservatism in the equity market: Evidence from seasoned equity offerings. The Accounting Review (July): 1327-1356.
Laux, R. C. 2013. The association between deferred tax assets and liabilities and future tax payments. The Accounting Review (July): 1357-1383.
Lee, S., S. Pandit and R. H. Willis. 2013. Equity method investments and sell-side analysts' information environment. The Accounting Review (November): 2089-2115.
Li, E. X. 2013. Revealing future prospects without forecasts: The case of accelerating material contract fillings. The Accounting Review (September): 1769-1804.
Libby, R. and T. Brown. 2013. Financial statement disaggregation decisions and auditors' tolerance for misstatement. The Accounting Review (March): 641-665.
Linck, J. S., J. Netter and T. Shu. 2013. Can managers use discretionary accruals to ease financial constraints? Evidence from discretionary accruals prior to investment. The Accounting Review (November): 2117-2143.
Lobo, G. J. and Y. Zhao. 2013. Relation between audit effort and financial report misstatements: Evidence from quarterly and annual restatements. The Accounting Review (July): 1385-1412.
Lont, D. 2013. Book review: The Myth of the Rational Market: A History of Risk, Reward, and Delusion on Wall Street by Justin Fox. The Accounting Review (May): 1129-1132.
Madsen, P. E. 2013. The integration of women and minorities into the auditing profession since the civil rights period. The Accounting Review (November): 2145-2177.
McLeay, S. 2013. Book review: The Politics of Accounting Regulation: Organizing Transnational Standard Setting in Financial Reporting by Sebastian Botzem. The Accounting Review (July): 1489-1492.
Mills, L. F., S. E. Nutter and C. M. Schwab. 2013. The effect of political sensitivity and bargaining power on taxes: Evidence from federal contractors. The Accounting Review (May): 977-1005.
Mola, S., P. Raghavendra and A. Khorana. 2013. Is there life after the complete loss of analyst coverage? The Accounting Review (March): 667-705.
Naiker, V., D. S. Sharma and V. D. Sharma. 2013. Do former audit firm partners on audit committees procure greater nonaudit services from the auditor? The Accounting Review (January): 297-326.
Naiker, V., F. Navissi and C. Truong. 2013. Options trading and the cost of equity capital. The Accounting Review (January): 261-295.
Niemann, R. 2013. Book review: Taxation of Multinational Corporations, Foundations and Trends in Accounting (Vol. 6, no. 1) by Jennefer Blouin. The Accounting Review (March): 739-741.
Pike, B. J., M. B. Curtis and L. Chui. 2013. How does an initial expectation bias influence auditors' application and performance of analytical procedures? The Accounting Review (July): 1413-1431.
Pressiee, A., T. W. Vance and R. A. Webb. 2013. The effects of reward type on employee goal setting, goal commitment, and performance. The Accounting Review (September): 1805-1831.
Ramalingegowda, S., C. Wang and Y. Yu. 2013. The role of financial reporting quality in mitigating the constraining effect of dividend policy on investment decisions. The Accounting Review (May): 1007-1039.
Schreuder, H. 2013. Book review: Accounting and Business Economics: Insights from National Traditions by Yuri Biondl, Stefano Zambon. The Accounting Review (November): 2241-2243.
Stewart, T. R. and W. R. Kenney, Jr. 2013. Group audits, group-level controls, and component materiality: How much auditing is enough? The Accounting Review (March): 707-737.
Swieringa, R. J. 2013. Book review: Blind Sports, Biases and Other Pathologies in the Boardroom by Kenneth A. Merchant, Katharina Pick. The Accounting Review (March): 742-744.
Tafkov, I. D. 2013. Private and public relative performance information under different compensation contracts. The Accounting Review (January): 327-350.
The Accounting Review. 2013. Errata: The role of accounting conservatism in the equity market: Evidence from seasoned equity offerings. The Accounting Review (September): 1867. Article by Kim, Y., S. Li, C. Pan and L. Zuo. (July) 2013).
Thornock, J. 2013. The effect of dividend taxation on short selling and market quality. The Accounting Review (September): 1833-1856.
Upton, W. S. 2013. Book review: A Global History of Accounting, Financial Reporting and Public Policy - Asia and Oceania by Gary Previts,, Peter Walton, Peter Wolnizer. The Accounting Review (September): 1864-1866.
Van Der Stede, W. A. 2013. Discretion in managerial bonus pools. The Accounting Review (January): 351-354.
Vrettos, D. 2013. Are relative performance measures in CEO incentive contracts used for risk reduction and/or for strategic interaction? The Accounting Review (November): 2179-2212.
Webb, R. A., M. G. Williamson and Y. Zhang. 2013. Productivity-target difficulty, target-based pay, and outside-the-box thinking. The Accounting Review (July): 1433-1457.
Wouters, M. 2013. Book review: The Routledge Companion to Cost Management by Falconer Mitchell, Hanne Norreklit, Morten Jakobsen. The Accounting Review (November): 2243-2246.
Yetman, M. H. and R. J. Yetman. 2013. Do donors discount low-quality accounting information? The Accounting Review (May): 1041-1067.
Yetman, M. H. and R. J. Yetman. 2013. How does the incentive effect of the charitable deduction vary across charities? The Accounting Review (May): 1069-1094.
Yu, K. 2013. Does recognition versus disclosure affect value relevance? Evidence from pension accounting. The Accounting Review (May): 1095-1127.
Zeff, S. A. 2013. Capsule commentary: The future of IFRS. The Accounting Review (July): 1502-1503.
Zhang, G. 2013. Accounting standards, cost of capital, resource allocation, and welfare in a large economy. The Accounting Review (July): 1459-1488.
Zhang, X. 2013. Book-to-market ratio and skewness of stock returns. The Accounting Review (November): 2213-2240.