Management And Accounting Web

The Accounting Review 2014

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

Albuqueque, A. M. 2014. Do growth-option firms use less relative performance evaluation? The Accounting Review (January): 27-60.

Aranda, C., J. Arellano and A. Davila. 2014. Ratcheting and the role of relative target setting. The Accounting Review (July): 1197-1226.

Arya, A. and B. G. Mittendorf. 2014. Book review: Strategic Accounting Disclosure by Phillip C. Stocken. The Accounting Review (July): 1569-1571.

Arya, A., B. Mittendorf and D. Yoon. 2014. Revisiting the make-or-buy decision: Conveying information by outsourcing to rivals.  The Accounting Review (January): 61-78.

Badertscher, B. A., J. J. Burks and P. D. Easton. 2014. The market pricing of other-than-temporary impairments. The Accounting Review (May): 811-838.

Ball, R. and P. R. Brown. 2014. Ball and Brown (1968): A retrospective. The Accounting Review (January): 1-26.

Balsam, S. and E. E. Harris. 2014. The impact of CEO compensation on nonprofit donations. The Accounting Review (March): 425-450.

Banker, R. D., D. Byzalov and J. M. Plehn-Dujowich. 2014. Demand uncertainty and cost behavior. The Accounting Review (May): 839-865.

Barron, O. E. and H. Qu. 2014. Information asymmetry and the ex ante impact of public disclosure quality on price efficiency and the cost of capital: Evidence from a laboratory market. The Accounting Review (July): 1269-1297.

Barth, M. E. and E. C. So. 2014. Non-diversifiable voluntary risk and risk premiums at earnings announcements. The Accounting Review (September): 1579-1607.

Barton, J., G. S. Berns and A. M. Brooks. 2014. The neuroscience behind the stock market's reaction to corporate earnings news. The Accounting Review (November): 1945-1977.

Bartov, E. and P. S. Mohanram. 2014. Does income statement placement matter to investors? The case of gains/losses from early debt extinguishment. The Accounting Review (November): 2021-2055.

Beck, M. J. and E. G. Mauldin. 2014. Who's really in charge? Audit committee versus CFO power and audit fees. The Accounting Review (November): 2057-2085.

Beck, P. J. and P. Lisowsky. 2014. Tax uncertainty and voluntary real-time tax audits. The Accounting Review (May): 867-901.

Billings, B. K., W. L. Buslepp and G. R. Huston. 2014. Worth the hype? The relevance of paid-for analyst research for the buy-and-hold investor. The Accounting Review (May): 903-931.

Blankespoor, E., G. S. Miller and H. D. White. 2014. The role of dissemination in market liquidity: Evidence from firms' use of Twitter™. The Accounting Review (January): 79-112.

Bonner, S. E., S. M. Clor-Proell and L. Koonce. 2014. Mental accounting and disaggregation based on the sign and relative magnitude of income statement items. The Accounting Review (November): 2087-2114.

Bowen, R. M., S. Rajgopal and M. Venkatachalam. 2014. Is Warren Buffett's commentary on accounting, governance, and investing practices reflected in the investment decisions and subsequent influence of Berkshire Hathaway? The Accounting Review (September): 1609-1644.

Brochet, F., G. S. Miller and S. Srinivasan. 2014. Do analysts follow managers who switch companies? An analysis of relationships in the capital markets. The Accounting Review (March): 451-482.

Brown, J. L. and K. D. Drake. 2014. Network ties among low-tax firms. The Accounting Review (March): 483-510.

Bruynseels, L. and E. Cardinaels. 2014. The audit committee: Management watchdog or personal friend of the CEO? The Accounting Review (January): 113-145.

Cadman, B. and J. Sunder. 2014. Investor horizon and CEO horizon incentives. The Accounting Review (July): 1299-1328.

Cannon, J. N. 2014. Determinants of "sticky costs": An analysis of cost behavior using United States air transportation industry data. The Accounting Review (September): 1645-1672.

Cantrell, B. W., J. M. McInnis and C. G. Yust. 2014. Predicting credit losses: Loan fair values versus historical costs. The Accounting Review (January): 147-176.

Chakravarthy, J., E. deHaan and S. Rajgopal. 2014. Reputation repair after a serious restatement. The Accounting Review (July): 1329-1363.

Chen, X., Q. Cheng and A. K. Lo. 2014. Is the decline in the information content of earnings following restatement short-lived? The Accounting Review (January): 177-207.

Chi, S. S., M. Pincus and S. H. Teoh. 2014. Mispricing of book-tax differences and the trading behavior of short sellers and insiders. The Accounting Review (March): 511-543.

Choi, J. 2014. Can offering a signing bonus motivate effort? Experimental evidence of the moderating effects of labor market competition. The Accounting Review (March): 545-570.

Christensen, P. O. and Z. Qin. 2014. Information and heterogeneous beliefs: Cost of capital, trading volume, and investor welfare. The Accounting Review (January): 209-242.

Cohen, J. R., U. Hoitash, G. Krishnamoorthy and A. M. Wright. 2014. The effect of audit committee industry expertise on monitoring the financial reporting process. The Accounting Review (January): 243-273.

Curtis, A. B., S. E. McVay and B. C. Whipple. 2014. The disclosure of non-GAAP earnings information in the presence of transitory gains. The Accounting Review (May): 933-958.

Czerney, K., J. J. Schmidt and A. M. Thompson. 2014. Does auditor explanatory language in unqualified audit reports indicate increased financial misstatement risk? The Accounting Review (November): 2115-2149.

De Franco, G., F. P. Vasvari, D. Vyas and R. Wittenberg-Moerman. 2014. Debt analysts' views of debt-equity conflicts of interest. The Accounting Review (March): 571-604.

Dewing, I. and O. Georgiou. 2014. Book review: The Nature of Accounting Regulation by Ian Dennis. The Accounting Review (November): 2331-2334.

Drake, M. S., N. M. Guest and B. J. Twedt. 2014. The media and mispricing: The role of the business press in the pricing of accounting information. The Accounting Review (September): 1673-1701.

Elliott, W. B., K. E. Jackson, M. E. Peecher and B. J. White. 2014. The unintended effect of corporate social responsibility performance on investors' estimates of fundamental value. The Accounting Review (January): 275-302.

Erkens, D. H., K. R. Subramanyam and J. Zhang. 2014. Affiliated banker on board and conservative accounting. The Accounting Review (September): 1703-1728.

Evans, J. H. III. 2014. Annual report and editorial commentary for "The Accounting Review." The Accounting Review (November): 2339-2371.

Evans, J. H. III. 2014. Introduction: A forum on neuroscience and ultimate causation in accounting research. The Accounting Review (November): 1943.

Evans, J. H. III. 2014. Introduction: A forum on ratcheting and incentives. The Accounting Review (July): 1195.

Evans, J. H. III., S. Luo and N. J. Nagarajan. 2014. CEO turnover, financial distress, and contractual innovations. The Accounting Review (May): 959-990.

Farrell, A. M., J. O. Goh and B. J. White. 2014. The effect of performance-based incentive contracts on system 1 and system 2 processing in affective decision contexts: fMRI and behavioral evidence. The Accounting Review (November): 1979-2010.

Feroz, E. H. 2014. Book review: Handbook of Accounting and Development by Trevor Hopper, Mathew Tsamenyi, Shahzad Uddin, Danture Wickramasinghe. The Accounting Review (May): 1181-1184.

Francis, J. R., M. L. Pinnuck and O. Watanabe. 2014. Auditor style and financial statement comparability. The Accounting Review (March): 605-633.

Frimor, H. 2014. Book review: Explicit and Implicit Incentives for Multiple Agents by Johathan Glover. The Accounting Review (January): 406-409.

Glover, J. 2014. Book review: Earnings Management, Conservatism, and Earnings Quality by Ralf Ewert, Alfred Wagenhofer. The Accounting Review (March): 791-794.

Gold, A., U. Gronewold and S. E. Salterio. 2014. Error management in audit firms: Error climate, type, and originator.  The Accounting Review (January): 303-330.

Goodman, T. H., M. Neamtiu, N. Shroff and H. D. White. 2014. Management forecast quality and capital investment decisions. The Accounting Review (January): 331-365.

Gox, R. F. 2014. Book review: Competition and Cost Accounting by V. G. Narayanan, Michael Smith. The Accounting Review (September): 1931-1933. (..."provides a comprehensive analysis of the strategic roles of transfer prices and product costing practices in a duopolistic product market setting.")

Grabner, I. 2014. Incentive system design in creativity-dependent firms. The Accounting Review (September): 1729-1750.

Graham, J. R., M. Hanlon, T. Shevlin and N. Shroff. 2014. Incentives for tax planning and avoidance: Evidence from the field. The Accounting Review (May): 991-1023.

Heinle, M. S., N. Ross and R. E. Saouma. 2014. A theory of participative budgeting. The Accounting Review (May): 1025-1050.

Hennes, K. M., A. J. Leone and B. P. Miller. 2014. Determinants and market consequences of auditor dismissals after accounting restatements. The Accounting Review (May): 1051-1082.

Hodder, L. D. 2014. Book review: Financial Reporting for Financial Instruments by Stephen G. Ryan. The Accounting Review (January): 409-411.

Hoffmann, S. 2014. Book review: The Routledge Companion to Accounting, Reporting and Regulation by Carien Van Mourik, Peter Walton. The Accounting Review (September): 1933-1936.

Hong, H. A., M. Hung and G. L. Lobo. 2014. The impact of mandatory IFRS adoption on IPOs in global capital markets. The Accounting Review (July): 1365-1397.

Huang, A. H., A. Y. Zang and R. Zheng. 2014. Evidence on the information content of text in analyst reports. The Accounting Review (November): 2151-2180.

Huang, X., S. H. Teoh and Y. Zhang. 2014. Tone management. The Accounting Review (May): 1083-1113. (Evidence that managers use strategic tone management to mislead investors about firm fundamentals).

Indjejikian, R. J., M. Matejka and J. D. Schloetzer. 2014. Target ratcheting and incentives: Theory, evidence, and new opportunities. The Accounting Review (July): 1259-1267. (Using current performance as a basis for determining future targets).

Indjejikian, R. J., M. Matejka, K. A. Merchant and W. A. Van der Stede. 2014. Earnings targets and annual bonus incentives. The Accounting Review (July): 1227-1258.

Jans, M., M. G. Alles and M. A. Vasarhelyi. 2014. A field study on the use of process mining of event logs as an analytical procedure in auditing. The Accounting Review (September): 1751-1773.

Jollineau, S. J., L. J. Tanlu and A. Winn. 2014. Evaluating proposed remedies for credit rating agency failures. The Accounting Review (July): 1399-1420.

Kacheimeier, S. J., T. Majors and M. G. Williamson. 2014. Does intent modify risk-based auditing? The Accounting Review (November): 2181-2201.

Kanagaretnam, K., C. Y. Lim and G. J. Lobo. 2014. Influence of national culture on accounting conservatism and risk-taking in the banking industry. The Accounting Review (May): 1115-1149.

Kim, Y. and M. S. Park. 2014. Real activities manipulation and auditors' client-retention decisions. The Accounting Review (January): 367-401.

Kimbrough, M. D. and I. Y. Wang. 2014. Are seemingly self-serving attributions in earnings press releases plausible? Empirical evidence. The Accounting Review (March): 635-667.

Kirk, M. P. and J. D. Vincent. 2014. Professional investor relations within the firm. The Accounting Review (July): 1421-1452.

Kirk, M. P., D. A. Reppenhagen and J. W. Tucker. 2014. Meeting individual analyst expectations. The Accounting Review (November): 2203-2231.

Konchitchki, Y. and P. N. Patatoukas. 2014. Taking the pulse of the real economy using financial statement analysis: Implications for macro forecasting and stock valuation. The Accounting Review (March): 669-694.

Laux, V. 2014. Pay convexity, earnings manipulation, and project continuation. The Accounting Review (November): 2233-2259.

Lennox, C. S., X. Wu and T. Zhang. 2014. Does mandatory rotation of audit partners improve audit quality? The Accounting Review (September): 1775-1803.

Li, B., S. Rajgopal and M. Venkatachalam. 2014. R2 and idiosyncratic risk are not interchangeable. The Accounting Review (November): 2261-2295.

Liang, L. and E. J. Riedl. 2014. The effect of fair value versus historical cost reporting model on analyst forecast accuracy. The Accounting Review (May): 1151-1177.

Lu, H., K. Q. Wang and X. Wang. 2014. Price shocks, news disclosures, and asymmetric drifts. The Accounting Review (September): 1805-1834.

Lundholm, R. J., R. Rogo and J. L. Zhang. 2014. Restoring the Tower of Babel: How foreign firms communicate with U.S. investors. The Accounting Review (July): 1453-1485.

Matsumura, E. M., R. Prakash and S. C. Vera-Munoz. 2014. Firm-value effects of carbon emissions and carbon disclosures. The Accounting Review (March): 695-724.

McGuire, S. T., D. Wang and R. J. Wilson. 2014. Dual class ownership and tax avoidance. The Accounting Review (July): 1487-1516.

Merkley, K. J. 2014. Narrative disclosure and earnings performance: Evidence from R&D. disclosures. The Accounting Review (March): 725-757.

Norris, F. 2014. Book review: Accounting Changes: Chronicles of Convergence, Crisis and Complexity in Financial Reporting by Bob Herz. The Accounting Review (July): 1568-1569.

Page, M. 2014. Book review: The Failure and the Future of Accounting: Strategy, Stakeholders, and Business Value by David Hatherly. The Accounting Review (March): 798-801.

Penman, S. H. and J. L. Zhu. 2014. Accounting anomalies, risk, and return. The Accounting Review (September): 1835-1866.

Ramanna, K. and E. Sletten. 2014. Network effects in countries' adoption of IFRS. The Accounting Review (July): 1517-1543.

Richard, J. 2014. Book review: French Accounting History: New Contributions by Yves Levant, Olivier De Las Villarmois. The Accounting Review (November): 2334-2337.

Rose, J. M., A. M. Rose, C. S. Norman and C. R. Mazza. 2014. Will disclosure of friendship ties between directors and CEOS yield perverse effects? The Accounting Review (July): 1545-1563.

Sansing, R. C. 2014. Book review: Accounting for Income Taxes: Primer, Extant Research, and Future Directions by John R. Graham, Jana S. Raedy, Douglas A. Shackelford. The Accounting Review (July): 1565-1568.

Shroff, N., R. S. Verdi and G. Yu. 2014. Information environment and the investment decisions of multinational corporations. The Accounting Review (March): 759-790.

Srinidhi, B. N., S. He and M. Firth. 2014. The effect of governance on specialist auditor choice and audit fees in U.S. family firms. The Accounting Review (November): 2297-2329.

Taylor, E. Z. 2014. Book review: The Routledge Companion to Accounting Communication by Lisa Jack, Jane Davison, Russell Craig. The Accounting Review (May): 1184-1187.

The Accounting Review. 2014. Capsule commentary: The Use of Information by Capital Providers: Academic Literature Review by Stefano Cascino, Mark Clatworthy, Beatriz Garcia Osma, Joachim Gassen, Shahed Imam, Thomas JeanJean. The Accounting Review (July): 1572.

The Accounting Review. 2014. Errata: An analysis of multiple consecutive years of material weaknesses in internal control. The Accounting Review (January): 413-415.

The Accounting Review. 2014. Errata: Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities? The Accounting Review (January): 417.

The Accounting Review. 2014. Errata: The audit committee: Management watchdog or personal friend of the CEO? The Accounting Review (March): 803.

Toms, S. 2014. Book review: A History of Management Accounting: The British Experience by Trevor Boyns, John Richard Edwards. The Accounting Review (January): 403-406.

Vermeer, T. E., C. T. Edmonds and S. C. Asthana. 2014. Organizational form and accounting choice: Are nonprofit or for-profit managers more aggressive? The Accounting Review (September): 1867-1893.

Walker, M. 2014. Book review: Financial Accounting and Equity Markets: The Selected Essays of Philip Brown by Philip Brown. The Accounting Review (May): 1179-1181.

Waymire, G. B. 2014. Neuroscience and ultimate causation in accounting research. The Accounting Review (November): 2011-2019.

Young, J. J. 2014. Book review: Critical Histories of Accounting: Sinister Inscriptions in the Modern Era by Richard K. Fleischman, Warwick Funnell, Stephen P. Walker. The Accounting Review (March): 794-797.

Yu, G. and A. S. Wahid. 2014. Accounting standards and international portfolio holdings. The Accounting Review (September): 1895-1930.