January, March, May, June, 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
Acito, A. A., C. E. Hogan and R. D. Mergenthaler. 2018. The effects of PCAOB inspections on auditor-client relationships. The Accounting Review (March): 1-35.
Akins, B. 2018. Financial reporting quality and uncertainty about credit risk among ratings agencies. The Accounting Review (July): 1-22.
Albrecht, A., E. G. Mauldin and N. J. Newton. 2018. Do auditors recognize the potential dark side of executives' accounting competence? The Accounting Review (November): 1-28.
Amiram, D., A. Kalay, A. Kalay and N. B. Ozel. 2018. Information asymmetry and the bond coupon choice. The Accounting Review (March): 37-59.
Anantharaman, D. and E. C. Chuk. 2018. The economic consequences of accounting standards: Evidence from risk-taking in pension plans. The Accounting Review (July): 23-51.
Aobdia, D. 2018. The impact of the PCAOB individual engagement inspection process - Preliminary evidence. The Accounting Review (July): 53-80.
Arnold, M. C., R. L. Hannan and I. D. Tafkov. 2018. Team member subjective communication in homogeneous and heterogeneous teams. The Accounting Review (September): 1-22.
Asay, H. S. and J. Hales. 2018. Disclaiming the future: Investigating the impact of cautionary disclaimers on investor judgments before and after experiencing economic loss. The Accounting Review (July): 81-99.
Baginski, S. P., J. L. Campbell, L. A. Hinson and D. S. Koo. 2018. Do career concerns affect the delay of bad news disclosure? The Accounting Review (March): 61-95.
Balakrishnan, K. and A. Ertan. 2018. Banks' financial reporting frequency and asset quality. The Accounting Review (May): 1-24.
Balsam, S., Y. Gu and C. X. Mao. 2018. Creditor influence and CEO compensation: Evidence from debt covenant violations. The Accounting Review (September): 23-50.
Barth, M. E. 2018. Accounting in 2036: A learned profession: Part I: The role of research. The Accounting Review (November): 383-385.
Bartov, E., L. Faurel and P. S. Partha. 2018. Can Twitter help predict firm-level earnings and stock returns? The Accounting Review (May): 25-57.
Bauer, A. M., D. Henderson and D. P. Lynch. 2018. Supplier internal control quality and the duration of customer-supplier relationships. The Accounting Review (May): 59-82.
Bethmann, I., M. Jacob and M. A. Muller. 2018. Tax loss carrybacks: Investment stimulus versus misallocation. The Accounting Review (July): 101-125.
Bhattacharjee, S. and J. O. Brown. 2018. The impact of management alumni affiliation and persuasion tactics on auditors' internal control judgments. The Accounting Review (March): 97-115.
Bhattacharya, N., Y. J. Cho and J. B. Kim. 2018. Leveling the playing field between large and small institutions: Evidence from the SEC's XBRL mandate. The Accounting Review (September): 51-71.
Bills, K. L., C. Hayne and S. E. Stein. 2018. A field study on small accounting firm membership in associations and networks: Implications for audit quality. The Accounting Review (September): 73-96.
Bird, A., A. Edwards and T. G. Ruchti. 2018. Taxes and peer effects. The Accounting Review (September): 97-117.
Black, J., J. Z. Chen and M. Cussatt. 2018. The association between SFAS No. 157 fair value hierarchy information and conditional accounting conservatism. The Accounting Review (September): 119-144.
Bleibtreu, C. and U. Stefani. 2018. The effects of mandatory audit firm rotation on client importance and audit industry concentration. The Accounting Review (January): 1-27.
Bochkay, K., R. Chychyla, S. Sankaraguruswamy and M. Willenborg. 2018. Management disclosures of going concern uncertainties: The case of initial public offerings. The Accounting Review (November): 29-59.
Bonsall, S. B. IV., J. R. Green and K. A. Muller III. 2018. Are credit ratings more rigorous for widely covered firms? The Accounting Review (November): 61-94.
Bruggen, A., C. Feichter and M. G. Williamson. 2018. The effect of input and output targets for routine tasks on creative task performance. The Accounting Review (January): 29-43.
Cao, S. S., G. Ma, J. W. Tucker and C. Wan. 2018. Technological peer pressure and product disclosure. The Accounting Review (November): 95-126.
Cardinaels, E., C. X. Chen and H. Yin. 2018. Leveling the playing field: The selection and motivation effects of tournament prize spread information. The Accounting Review (July): 127-149.
Cassar, G. J., J. J. Gerakos, J. R. Green, J. R. M. Hand and M. Neal. 2018. Hedge fund voluntary disclosure. The Accounting Review (March): 117-135.
Cen, L., F. Chen, Y. Hou and G. D. Richardson. 2018. Strategic disclosures of litigation loss contingencies when customer-supplier relationships are at risk. The Accounting Review (March): 137-159.
Chan, E. W. 2018. Promotion, relative performance information, and the Peter Principle. The Accounting Review (May): 83-103.
Chapman, K. and J. R. Green. 2018. Analysts' influence on managers' guidance. The Accounting Review (January): 45-69.
Chen, C., X. Martin, S. Roychowdhury, X. Wang and M. T. Billett. 2018. Clarity begins at home: Internal information asymmetry and external communication quality. The Accounting Review (January): 71-101.
Chen, D., J. Kim, O. Li and S. Liang. 2018. China's closed pyramidal managerial labor market and the stock price crash risk. The Accounting Review (May): 105-131.
Christensen, J. 2018. Accounting in 2036: A learned profession: Part II: A learned research and education environment. The Accounting Review (November): 387-390.
Chyz, J. A. and F. B. Gaertner. 2018. Can paying "too much" or "too little" tax contribute to forced CEO turnover? The Accounting Review (January): 103-130.
Commerford, B. P., R. C. Hatfield and R. W. Houston. 2018. The effect of real earnings management on auditor scrutiny of management's other financial reporting decisions. The Accounting Review (September): 145-163.
Corona, C. and R. S. Randhawa. 2018. The value of confession: Admitting mistakes to build reputation. The Accounting Review (May): 133-161.
Dambra, M. J. 2018. Stakeholder conflicts and cash flow shocks: Evidence from changes in ERISA pension funding rules. The Accounting Review (January): 131-159.
Du, F., D. H. Erkens, S. M. Young and G. Tang. 2018. How adopting new performance measures affects subjective performance evaluations: Evidence from EVA adoption by Chinese state owned enterprises. The Accounting Review (January): 161-185.
Einhorn, E. 2018. Competing information sources. The Accounting Review (July): 151-176.
Evans, J. H. III., Z. Gao, Y. Hwang and W. Wu. 2018. Performance periods in CEO performance-based equity awards: Theory and Evidence. The Accounting Review (March): 161-190.
Fontes, J. C., A. Panaretou and K. V. Peasnell. 2018. The impact of fair value measurement for bank assets on information asymmetry and the moderating effect of own credit risk gains and losses. The Accounting Review (November): 127-147.
Francis, B. B., D. M. Hunter, D. M. Robinson, M. N. Robinson and X. Yaun. 2018. Erratum: Auditor changes and the cost of bank debt. The Accounting Review (November): 395.
Frankel, R. M. and Y. Sun. 2018. Predicting accruals based on cash-flow properties. The Accounting Review (September): 165-186.
Givoly, D. 2018. Book review: Financial Analysts and Their Contribution to Well-Functioning Capital Markets by Mark Bradshaw, Yonca Ertimur and Patricia O'Brien. The Accounting Review (September): 359-362.
Glaum, M., W. R. Landsman and S. Wyrwa. 2018. Goodwill impairment: The effects of public enforcement and monitoring by institutional investors. The Accounting Review (November): 149-180.
Glover, J. C. and H. H. Lin. 2018. Accounting conservatism and incentives: Intertemporal considerations. The Accounting Review (November): 181-201.
Gong, G. and S. Luo. 2018. Lenders' experience with borrowers' major customers and the debt contracting demand for accounting conservatism. The Accounting Review (September): 187-222.
Gordon, E. A. and H. Hsu. 2018. Tangible long-lived asset impairments and future operating cash flows under U.S. GAAP and IFRS. The Accounting Review (January): 187-211.
Griffith, E. E. 2018. When do auditors use specialists' work to improve problem representation of and judgments about complex estimates? The Accounting Review (July): 177-202.
Gu, F. 2018. Book review: Capitalism without Capital by Johathan Haskel and Stian Westlake. The Accounting Review (July): 359-363. (An economy dominated by intangible investment such as R&D, software, brands, and organizational development).
Guggenmos, R. D., M. D. Piercey and C. P. Agoglia. 2018. Custom contrast testing: Current trends and a new approach. The Accounting Review (September): 223-244.
Gunn, J. L. and P. N. Michas. 2018. Auditor multinational expertise and audit quality. The Accounting Review (July): 203-224.
Haesebrouck, K., M. Cools and A. Van den Abbeele. 2018. Status differences and knowledge transfer: The effect of incentives. The Accounting Review (January): 213-234.
Harp, N. L. and G. G. Barnes. 2018. Internal control weaknesses and acquisition performance. The Accounting Review (January): 235-258.
Harris, T. S., U. Khan and D. Nissim. 2018. The expected rate of credit losses on banks' loan portfolios. The Accounting Review (September): 245-271.
He, X., S. P. Kothari, T. Xiao and L. Zuo. 2018. Long-term impact of economic conditions on auditors' judgment. The Accounting Review (November): 203-229.
Heinle, M. S., K. C. Smith and R. E. Verrecchia. 2018. Risk-factor disclosure and asset prices. The Accounting Review (March): 191-208.
Hiramatsu, K. 2018. Accounting in 2036: A learned profession: Part III: Accounting education to foster learned profession globally. The Accounting Review (November): 391-393.
Hoitash, R. and U. Hoitash. 2018. Measuring accounting reporting complexity with XBRL. The Accounting Review (January): 259-287.
Hopland, A. O., P. Lisowsky, M. Mardan and D. Schindler. 2018. Flexibility in income shifting under losses. The Accounting Review (May): 163-183.
Huang, X., A. Nekrasov and S. H. Teoh. 2018. Headline salience, managerial opportunism, and over-and underreactions to earnings. The Accounting Review (November): 231-255.
Jung, M. J., J. P. Naughton, A. Tahoun and C. Wang. 2018. Do firms strategically disseminate? Evidence from corporate use of social media. The Accounting Review (July): 225-252.
Khan, U., B. Li, S. Rajgopal and M. Venkatachalam. 2018. Do the FASB's standards add shareholder value? The Accounting Review (March): 209-247.
Kim, J., B. Y. Song and T. C. Stratopoulos. 2018. Does information technology reputation affect bank loan terms? The Accounting Review (May): 185-211.
Kim, S. and J. Ng. 2018. Executive bonus contract characteristics and share repurchases. The Accounting Review (January): 289-316.
Koo, D. A. and D. Lee. 2018. Influential chief marketing officers and management revenue forecasts. The Accounting Review (July): 253-281.
Kraft, A. G., R. Vashishtha and M. Venkatachalam. 2018. Frequent financial reporting and managerial myopia. The Accounting Review (March): 249-275.
Kroos, P., M. Schabus and F. Verbeeten. 2018. Voluntary clawback adoption and the use of financial measures in CFO bonus plans. The Accounting Review (May): 213-235.
Langenmayr, D. and R. Lester. 2018. Taxation and corporate risk-taking. The Accounting Review (May): 237-266.
Liang, Y., I. Marinovic and F. Varas. 2018. The credibility of financial reporting: A reputation-based approach. The Accounting Review (January): 317-333.
Lin, Y., Y. Mao and Z. Wang. 2018. Institutional ownership, peer pressure, and voluntary disclosures. The Accounting Review (July): 283-308.
Liu, A. Z., K. R. Subramanyam, J. Zhang and C. Shi. 2018. Do firms manage earnings to influence credit ratings? Evidence from negative credit watch resolutions. The Accounting Review (May): 267-298.
Lo, K. and S. S. Wu. 2018. The impact of seasonal affective disorder on financial analysts. The Accounting Review (July): 309-333.
Loftus, S. and L. J. Tanlu. 2018. Because of "because": Examining the use of causal language in relative performance feedback. The Accounting Review (March): 277-297.
McInnis, J. M., Y. Yu and C. G. Yust. 2018. Does fair value accounting provide more useful financial statements than current GAAP for banks? The Accounting Review (November): 257-279.
Messier, W. F. and M. Schmidt. 2018. Offsetting misstatements: The effect of misstatement distribution, quantitative materiality, and client pressure on auditors' judgments. The Accounting Review (July): 335-357.
Nelson, M. W. and C. A. Proell. 2018. Is silence golden? Audit team leader reactions to subordinates who speak up "in the moment" and at performance appraisal. The Accounting Review (November): 281-300.
Rabier, M. R. 2018. Value is in the eye of the beholder: The relative valuation roles of earnings and book value in merger pricing. The Accounting Review (January): 335-362.
Rouxelin, F., W. Wongsunwai and N. Yehuda. 2018. Aggregate cost stickiness in GAAP financial statements and future unemployment rate. The Accounting Review (May): 299-325.
Saavedra, D. 2018. Syndicate size and the choice of covenants in debt contracts. The Accounting Review (November): 301-329.
Sangster, A. 2018. Pacioli's Lens: God, humanism, Euclid, and the rhetoric of double entry. The Accounting Review (March): 299-314.
Simon, C. A., J. L. Smith and M. F. Zimbelman. 2018. The influence of judgment decomposition on auditors' fraud risk assessments: Some trade-offs. The Accounting Review (September): 273-291.
Singer, Z. and J. Zhang. 2018. Auditor tenure and the timeliness of misstatement discovery. The Accounting Review (March): 315-338.
Tan, H. and Y. Yu. 2018. Management's responsibility acceptance, locus of breach, and investors' reactions to internal control reports. The Accounting Review (November): 331-355.
Tang, M. and S. Venkataraman. 2018. How patterns of past guidance provision affect investor judgments: The joint effect of guidance frequency and guidance pattern consistency. The Accounting Review (May): 327-348.
The Accounting Review. 2018. Online appendix for "Frequent financial reporting and managerial myopia". The Accounting Review (March): 1-7.
The Accounting Review. 2018. The online appendix of "Strategic disclosures of litigation loss contingencies when customer-supplier relationships are at risk". The Accounting Review (March): 1-12.
Van Peteghem, M., L. Bruynseels and A. Gaeremynck. 2018. Beyond diversity: A tale of faultlines and frictions in the board of directors. The Accounting Review (March): 339-367.
Veenman, D. and P. Verwijmeren. 2018. Do investors fully unravel persistent pessimism in analysts' earnings forecasts? The Accounting Review (May): 349-377.
Vorst, P. and T. L. Yohn. 2018. Life cycle models and forecasting growth and profitability. The Accounting Review (November): 357-381.
Williams, B. M. 2018. Multinational tax incentives and offshored U. S. jobs. The Accounting Review (September): 293-324.
Yost, B. P. 2018. Locked-in: The effect of CEOs' capital gains taxes on corporate risk-taking. The Accounting Review (September): 325-358.
Zeff, S. A. 2018. An introduction to Corporate Accounting Standards: Detecting Paton's and Littleton's influences. The Accounting Review (June): 45-67.
Zeff, S. A. 2018. My accounting seminar. The Accounting Review (March): 135-140.