January, March, May, July, September, November
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
The Accounting Review 1926-2021
| 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.