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
Abernethy, M. A., Y. F. Kuang and B. Qin. 2015. The influence of CEO power on compensation contract design. The Accounting Review (July): 1265-1306.
Amel-Zadeh, A. and Y. Zhang. 2015. The economic consequences of financial restatements: Evidence from the market for corporate control. The Accounting Review (January): 1-29.
Aobdia, D., C. Lin and R. Petacchi. 2015. Capital market consequences of audit partner quality. The Accounting Review (November): 2143-2176.
Arnold, M. C. 2015. The effect of superiors' exogenous constraints on budget negotiations. The Accounting Review (January): 31-57.
Ayers, B. C., C. M. Schwab and S. Utke. 2015. Noncompliance with mandatory disclosure requirements: The magnitude and determinants of undisclosed permanently reinvested earnings. The Accounting Review (January): 59-93.
Backof, A. G. 2015. The impact of audit evidence documentation on jurors' negligence verdicts and damage awards. The Accounting Review (November): 2177-2204.
Bagnoli, M. and S. G. Watts. 2015. Delegating disclosure and production choices. The Accounting Review (May): 825-857.
Bailey, C. D. 2015. Psychopathy, academic accountants' attitudes toward unethical research practices, and publication success. The Accounting Review (July): 1307-1332.
Bauer, T. D. 2015. The effects of client identity strength and professional identity salience on auditor judgments. The Accounting Review (January): 95-114.
Beaver, W. H. 2015. Six decades of research, teaching, and participation in the AAA. The Accounting Review (May): 859-880.
Bhojraj, S., and R. Libby. 2015. Retraction: Capital market pressure, disclosure frequency-induced earnings/cash flow conflict, and managerial myopia. The Accounting Review (July): 1715.
Bills, K. L., D. C. Jeter and S. E. Stein. 2015. Auditor industry specialization and evidence of cost efficiencies in homogenous industries. The Accounting Review (September): 1721-1754.
Bol, J. C. and J. B. Lill. 2015. Performance target revisions in incentive contracts: Do information and trust reduce ratcheting and ratchet effect? The Accounting Review (September): 1755-1778.
Bonaime, A. A. 2015. Mandatory disclosure and firm behavior: Evidence from share repurchases. The Accounting Review (July): 1333-1362.
Bonsall, S., K. Koharki and M. Neamtiu. 2015. The effectiveness of credit rating agency monitoring: Evidence from asset securitizations. The Accounting Review (September): 1779-1810.
Boone, J. P., I. K. Khurana and K. K. Raman. 2015. Did the 2007 PCAOB disciplinary order against Deloitte impose actual costs on the firm or improve its audit quality? The Accounting Review (March): 405-441.
Boritz, J. E., N. Kochetova-Kozloski and L. Robinson. Are fraud specialists relatively more effective than auditors at modifying audit programs in the presence of fraud risk? The Accounting Review (May): 881-915.
Bowlin, K. O., J. L. Hobson and M. D. Piercey. 2015. The effects of auditor rotation, professional skepticism, and interactions with managers on audit quality. The Accounting Review (July): 1363-1393.
Brisley, N. and A. V. Douglas. 2015. Optimal information asymmetry, control environment, and investment in firm-specific human capital. The Accounting Review (May): 917-939.
Brown, J. L., P. R. Martin, D. V. Moser and R. A. Weber. 2015. The consequences of hiring lower-wage workers in an incomplete-contract environment. The Accounting Review (May): 941-966.
Caskey, J., J. S. Hughes and J. Liu. 2015. Strategic informed trades, diversification, and expected returns. The Accounting Review (September): 1811-1837.
Chan, L. H., K. C. W. Chen, T. Y. Chen and Y. Yu. 2015. Substitution between real and accruals-based earning management after voluntary adoption of compensation clawback provisions. The Accounting Review (January): 147-174.
Chen, C., P. F. Chen and Q. Jin. 2015. Economic freedom, investment flexibility, and equity value: A cross-country study. The Accounting Review (September): 1839-1870.
Chen, C. X., E. M. Matsumura and J. Y. Shin. 2015. The effect of competition intensity and competition type on the use of customer satisfaction measures in executive annual bonus contracts. The Accounting Review (January): 229-263.
Chen, C. X., K. T. Trotman and F. Zhou. 2015. Nominal versus interacting electronic fraud brainstorming in hierarchical audit teams. The Accounting Review (January): 175-198.
Chen, L., J. Ng and A. Tsang. 2015. The effect of mandatory IFRS adoption on international cross-listings. The Accounting Review (July): 1395-1435.
Chen, L. H. and I. K. Khurana. 2015. The impact of eliminating the Form 20-F reconciliation on shareholder wealth: Evidence from U.S. cross-listed firms. The Accounting Review (January): 199-228.
Chen, T., X. Martin, C. A. Mashruwala and S. Mashruwala. 2015. The value and credit relevance of multiemployer pension plan obligations. The Accounting Review (September): 1907-1938.
Chen, X., Q. Cheng, A. K. Lo and X. Wang. 2015. CEO contractual protection and managerial short-termism. The Accounting Review (September): 1871-1906.
Chen, Y., F. A. Gul, M. Veeraraghavan and L. Zolotoy. 2015. Executive equity risk-taking incentives and audit pricing. The Accounting Review (November): 2205-2234.
Choi, J. J., C. X. Mao and A. D. Upadhyay. 2015. Earnings management and derivative hedging with fair valuation: Evidence from the effects of FAS 133. The Accounting Review (July): 1437-1467.
Corona, C., L. Nan and G. Zhang. 2015. Accounting information quality, interbank competition, and bank risk-taking. The Accounting Review (May): 967-985.
Crawley, M. J. 2015. Macroeconomic consequences of accounting: The effect of accounting conservatism on macroeconomic indicators and the money supply. The Accounting Review (May): 987-1011.
De Simone, L., M. S. Ege and B. Stomberg. 2015. Internal control quality: The role of auditor-provided tax services. The Accounting Review (July): 1469-1496.
Dee, C. C., A. Lulseged and T. Zhang. 2015. Who did the audit? Audit quality and disclosures of other audit participants in PCAOB filings. The Accounting Review (September): 1939-1967.
DeFond, M. L. 2015. Annual report and editorial commentary for the Accounting Review. The Accounting Review (November): 2603-2638.
DeFond, M. L., M. Hung, S. Li and Y. Li. 2015. Does mandatory IFRS adoption affect crash risk? The Accounting Review (January): 265-299.
Degos, J. 2015. Book review: La comptabilite fondamentale [Basic Accounting], Colection recherches en gestion. The Accounting Review (May): 1248-1249.
Dhole, S., S. B. Khumawala, S. Mishra and T. Ranasinghe. 2015. Executive compensation and regulation-imposed governance: Evidence from the California Nonprofit Integrity Act. The Accounting Review (March): 443-466.
Dong, B., E. X. Li., K. Ramesh and M. Shen. 2015. Priority dissemination of public disclosures. The Accounting Review (November): 2235-2266.
Donovan, J., R. M. Frankel and X. Martin. 2015. Accounting conservatism and creditor recovery rate. The Accounting Review (November): 2267-2303.
Douthit, J. D. and D. E. Stevens. 2015. The robustness of honesty effects on budget proposals when the superior has rejection authority. The Accounting Review (March): 467-493.
Ege, M. S. 2015. Does internal audit function quality deter management misconduct? The Accounting Review (March): 495-527.
Evans, M. E., R. W. Houston, M. F. Peters and J. H. Pratt. 2015. Reporting regulatory environments and earnings management: U.S. and non-U.S. firms using U.S. GAAP or IFRS. The Accounting Review (September): 1969-1994.
Fanning, K., C. P. Agoglia and M. D. Piercey. 2015. Unintended consequences of lowering disclosure thresholds. The Accounting Review (January): 301-320.
Feng, M., C. Li, S. E. McVay and H. Skaife. 2015. Does ineffective internal control over financial reporting affect a firm's operations? The Accounting Review (March): 529-557.
Frank, M. L. and V. B. Hoffman. 2015. How audit reviewers respond to an audit preparer's affective bias: The ironic rebound effect. The Accounting Review (March): 559-577.
Hales, J., L. W. Wang and M. G. Williamson. 2015. Selection benefits of stock-based compensation for the rank-and-file. The Accounting Review (July): 1497-1516.
Harris, E., C. M. Petrovits and M. H. Yetman. 2015. The effect of nonprofit governance on donations: Evidence from revised Form 990. The Accounting Review (March): 579-610.
Holzhacker, M., R. Krishnan and M. D. Mahlendorf. 2015. Unraveling the black box of cost behavior: An empirical investigation of risk drivers, managerial resource procurement, and cost elasticity. The Accounting Review (November): 2305-2335.
Hooks, K. L. 2015. Book review: The Routledge Companion to Accounting Education. The Accounting Review (May): 1250-1253.
Huang, H., K. Raghunandan, T. Huang and J. Chiou. 2015. Fee discounting and audit quality following audit firm and audit partner changes: Chinese evidence. The Accounting Review (July): 1517-1546.
Hui, K. W. and S. R. Matsunaga. 2015. Are CEOs and CFOs rewarded for disclosure quality? The Accounting Review (May): 1013-1047.
Hunton, J. E. and R. A. McEwen. 2015. Retraction: An assessment of the relation between analysts' earnings forecast accuracy, motivational incentives and cognitive information search strategy. The Accounting Review (July): 1717.
Hunton, J. E., E. G. Mauldin and P. R. Wheeler. 2015. Retraction: Potential functional and dysfunctional effects of continuous monitoring. The Accounting Review (July): 1709.
Hunton, J. E., R. Libby and C. L. Mazza. 2015. Retraction: Financial reporting transparency and earnings management. The Accounting Review (July): 1711.
Jack, L. 2015. Book review: Fair Value Accounting in Historical Perspective. The Accounting Review (March): 825-828.
Jayaraman, S. and T. Milbourn. 2015. CEO equity incentives and financial misreporting: The role of auditor expertise. The Accounting Review (January): 321-350.
Jha, A. and Y. Chen. 2015. Audit fees and social capital. The Accounting Review (March): 611-639.
Jung, M. J., M. H. F. Wong and X. F. Zhang. 2015. Analyst interest as an early indicator of firm fundamental changes and stock returns. The Accounting Review (May): 1049-1078.
Ke, B., C. S. Lennox and Q. Xin. 2015. The effect of China's weak institutional environment on the quality of Big 4 audits. The Accounting Review (July): 1591-1619.
Kedia, S., K. Koh and S. Rajgopal. 2015. Evidence on contagion in earnings management. The Accounting Review (November): 2337-2373.
Kerr, J. N. and N. B. Ozel. 2015. Earnings announcements, information asymmetry, and timing of debt offerings. The Accounting Review (November): 2375-2410.
Kolev, K., J. K. Thomas and X. F. Zhang. 2015. Non-executive employee ownership and corporate risk. The Accounting Review (January): 115-145.
Kraft, P. 2015. Rating agency adjustments to GAAP financial statements and their effect on ratings and credit spreads. The Accounting Review (March): 641-674.
Kubick, T. R., D. P. Lynch, M. A. Mayberry and T. Omer. 2015. Product market power and tax avoidance: Market leaders, mimicking strategies and stock returns. The Accounting Review (March): 675-702.
Lamoreaux, P. T., P. N. Michas and W. L. Schultz. 2015. Do accounting and audit quality affect World Bank lending? The Accounting Review (March): 703-738.
Lee, C. M. C., K. K. LI and R. Zhang. 2015. Shell games: The long-term performance of Chinese reverse-merger firms. The Accounting Review (July): 1547-1589.
Libby, R., H. Tan and J. E. Hunton. 2015. Retraction: Does the form of management's earnings guidance affect analysts' earnings forecasts? The Accounting Review (July): 1713.
Lo, A. K. 2015. Accounting credibility and liquidity constraints: Evidence from reactions of small banks to monetary tightening. The Accounting Review (May): 1079-1113.
Luo, S. and N. J. Nagarajan. 2015. Information complementarities and supply chain analysts. The Accounting Review (September): 1995-2029.
Madsen, P. E. 2015. Has the quality of accounting education declined? The Accounting Review (May): 1115-1147.
Malone, J. A. 2015. Addendum: Bentley University subsequent report. The Accounting Review (July): 497. (Letter to the American Accounting Association about James E. Hunton's research fraud).
Malone, J. A. 2015. Report of Judith A. Malone, Bentley University ethics officer, concerning Dr. James E. Hunton. The Accounting Review (July): 1-5.
Mayew, W. J., M. Sethuraman and M. Venkatachalam. 2015. MD&A disclosure and the firm's ability to continue as a going concern. The Accounting Review (July): 1621-1651.
Meder, A. A. 2015. Interaction between accounting standards and monetary policy: The effect of SFAS 115. The Accounting Review (September): 2031-2056.
Minnis, M. 2015. Book review: Speech Analysis in Financial Markets by William J. Mayhew and M. Venkatachalam. The Accounting Review (January): 395-398.
Muller, M. A., E. J. Riedl and T. Sellhorn. 2015. Recognition versus disclosure of fair values. The Accounting Review (November): 2411-2447.
Nelson, M. W. and K. K. Rupar. 2015. Numerical formats within risk disclosures and the moderating effect of investors' concerns about management discretion. The Accounting Review (May): 1149-1168.
Ohlson, J. A. and P. Bilinski. 2015. Risk versus anomaly: A new methodology applied to accruals. The Accounting Review (September): 2057-2077.
Partnoy, F. 2015. Book review: The Unaccountable & Ungovernable Corporation: Companies' Use-By Dates Close In. The Accounting Review (May): 1241-1244.
Patatoukas, P. N., R. G. Sloan and J. Zha. 2015. On the pricing of mandatory DCF disclosures: Evidence from oil and gas royalty trusts. The Accounting Review (November): 2449-2482.
Peterson, K., R. Schmardebeck and T. J. Wilks. 2015. The earnings quality and information processing effects of accounting consistency. The Accounting Review (November): 2483-2514.
Plumlee, R. D., B. A. Rixom and A. J. Rosman. 2015. Training auditors to perform analytical procedures using metacognitive skills. The Accounting Review (January): 351-369.
Pyzoha, J. S. 2015. Why do restatements decrease in a clawback environment? An investigation into financial reporting executives' decision-making during the restatement process. The Accounting Review (November): 2515-2536.
Rajgopal, S. 2015. Book review: Financial Reporting Disclosures: Market Regulatory Failures. The Accounting Review (March): 819-822.
Ramanna, K. 2015. Book review: International Perspectives on Accounting and Corporate Behavior. The Accounting Review (May): 1244-1247.
Reichelstein, S. and A. Rohlfing-Bastian. 2015. Levelized product cost: Concept and decision relevance. The Accounting Review (July): 1653-1682.
Rennekamp, K., K. K. Rupar and N. Seybert. 2015. Impaired judgment: The effects of asset impairment reversibility and cognitive dissonance on future investment. The Accounting Review (March): 739-759.
Rice, S. C., D. P. Weber and B. Wu. 2015. Does SOX 404 have teeth? Consequences of the failure to report existing internal control weaknesses. The Accounting Review (May): 1169-1200.
Rothenberg, N. R. 2015. Communication and information sharing in teams. The Accounting Review (March): 761-784.
Sabac, F. and J. Tian. 2015. On the stewardship value of soft managerial reports. The Accounting Review (July): 1683-1706.
Seybert, N. 2015. Partial retraction: Section IV: Survey in R&D capitalization and reputation-driven real earnings management. The Accounting Review (July): 1707.
Sridharan, S. A. 2015. Volatility forecasting using financial statement information. The Accounting Review (September): 2079-2106.
Srinivasan, S., A. S. Wahic and G. Yu. 2015. Admitting mistakes: Home country effect on the reliability of restatement reporting. The Accounting Review (May): 1201-1240.
Swanquist, Q. T. and R. L. Whited. 2015. Do clients avoid "contaminated" offices? The economic consequences of low-quality audits. The Accounting Review (November): 2537-2570.
Tan, H., E. Y. Wang and B. Zhou. 2015. How does readability influence investors' judgments? Consistency of benchmark performance matters. The Accounting Review (January): 371-393.
The Accounting Review. 2015. Retraction: Hunton, J. E. and R. A. McEwen. 1997. An assessment of the relation between analysts' earnings forecast accuracy, motivational incentives and cognitive information search strategy. The Accounting Review (October)The Accounting Review (July): 497-515.
Tian, X. 2015. Does real-time reporting deter strategic disclosures by management? The impact of real-time reporting and event controllability on disclosure bunching. The Accounting Review (September): 2107-2139.
Waymire, G. B. 2015. Book review: The Reckoning: Financial Accountability and the Rise and Fall of Nations. The Accounting Review (March): 823-825.
Williams, C. D. 2015. Asymmetric responses to earnings news: A case for ambiguity. The Accounting Review (March): 785-817.
Young, S. and Y. Zeng. 2015. Accounting comparability and the accuracy of peer-based valuation models. The Accounting Review (November): 2571-2601.
Zeff, S. A. 2015. Closing note. The Accounting Review (May): 1257.
Zhang, X. F. 2015. Book review: Accounting Information and Equity Valuation: Theory, Evidence, and Applications. The Accounting Review (May): 1253-1256.