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
Ali, A., N. Li and W. Zhang. 2019. Restrictions on managers' outside employment opportunities and asymmetric disclosure of bad versus good news. The Accounting Review (September): 1-25.
Amiram, D., A. M. Bauer and M. M. Frank. 2019. Tax avoidance at public corporations driven by shareholder taxes: Evidence from changes in dividend tax policy. The Accounting Review (September): 27-55.
Anantharaman, D. and N. Wans. 2019. Audit office experience with SOX 404(b) filers and SOX audit quality. The Accounting Review (July): 1-43.
Armstrong, C. S., S. Glaeser, S. Huang and D. J. Taylor. 2019. The economics of managerial taxes and corporate risk-taking. The Accounting Review (January): 1-24.
Arya, A., B. Mittendorf and R. N. V. Ramanan. 2019. Beyond profits: The rise of dual-purpose organizations and its consequences for disclosure. The Accounting Review (January): 25-43.
Badertscher, B. A., D. M. Shanthikumar and S. H. Teoh. 2019. Private firm investment and public peer misvaluation. The Accounting Review (November): 31-60.
Badertscher, B. A., S. P. Katz, S. O. Rego and R. J. Wilson. 2019. Conforming tax avoidance and capital market pressure. The Accounting Review (November): 1-30.
Balakrishnan, K., J. L. Blouin and W. R. Guay. 2019. Tax aggressiveness and corporate transparency. The Accounting Review (January): 45-69.
Baldenius, T., X. Meng and L. Qiu. 2019. Baised boards. The Accounting Review (March): 1-27.
Banker, R. D., R. Huang, R. Natarajan and S. Zhao. 2019. Market valuation of intangible asset: Evidence on SG&A expenditure. The Accounting Review (November): 61-90.
Bao, D., Y. Kim, G. M. Mian and L. Su. 2019. Do managers disclose or withhold bad news? Evidence from short interest. The Accounting Review (May): 1-26.
Beck, M. J. and E. G. Muldin. 2019. Erratum: Who's really in charge? Audit committee versus CFO power and audit fees. The Accounting Review (January): 357-360.
Bentley, J. W. 2019. Decreasing operational distortion and surrogation through narrative reporting. The Accounting Review (May): 27-55.
Berger, P. G., C. G. Ham and Z. R. Kaplan. 2019. Do analysts say anything about earnings without revising their earnings forecasts? The Accounting Review (March): 29-52.
Beuselinck, C., S. Cascino, M. Deloof and A. Vanstraelen. 2019. Earnings management within multinational corporations. The Accounting Review (July): 45-76.
Beyer, A., I. Guttman and I. Marinovic. 2019. Earnings management and earnings quality: Theory and evidence. The Accounting Review (July): 77-101.
Bhaskar, L. S., J. H. Schroeder and M. L. Shepardson. 2019. Integration of internal control and financial statement audits: Are two audits better than one? The Accounting Review (March): 53-81.
Bhattacharjee, S., K. K. Moreno and N. S. Wright. 2019. The impact of benchmark set composition on auditors' level 3 fair value judgments. The Accounting Review (November): 91-108.
Bizjak, J. M., S. L. Kalpathy and V. T. Mihov. 2019. Performance contingencies in CEO equity awards and debt contracting. The Accounting Review (September): 57-82.
Black, J., J. Z. Chen and M. Cussatt. 2019. Erratum: The association between SFAS No 157 fair value hierarchy information and conditional accounting conservatism. The Accounting Review (January): 361.
Bochkay, K., R. Chychyla and D. Nanda. 2019. Dynamics of CEO disclosure style. The Accounting Review (July): 103-140.
Botosan, C. A. 2019. Pathway to an integrated conceptual framework for financial reporting. The Accounting Review (July): 421-436.
Bozanic, Z., P. Choudhary and K. J. Merkley. 2019. Securities law expertise and corporate disclosure. The Accounting Review (July): 141-172.
Brochet, F., G. S. Miller, P. Naranjo and G. Yu. 2019. Managers' cultural background and disclosure attributes. The Accounting Review (May): 57-86.
Brown, A. B., J. Dai and E. Zur. 2019. Too busy or well-connected? Evidence from a shock to multiple directorships. The Accounting Review (March): 83-104.
Brown, T. and K. Fanning. 2019. The joint effects of internal auditors' approach and persuasion tactics on managers' responses to internal audit advice. The Accounting Review (July): 173-188.
Bushee, B. J., T. H. Goodman and S. V. Sunder. 2019. Financial reporting quality, investment horizon, and institutional investor trading strategies. The Accounting Review (May): 87-112.
Carnes, R. R., D. M. Christensen and P. Lamoreaux. 2019. Investor demand for internal control audits of large U. S. companies: Evidence from a regulatory exemption for M&A transactions. The Accounting Review (January): 71-99.
Carter, M. E., F. Franco and I. Tuna. 2019. Matching premiums in the executive labor market. The Accounting Review (November): 109-136.
Caskey, J. and N. B. Ozel. 2019. Reporting and non-reporting incentives in leasing. The Accounting Review (November): 137-164.
Chapman, K., G. S. Miller and H. D. White. 2019. Investor relations and information assimilation. The Accounting Review (March): 105-131.
Chen, Q., X. Jiang and Y. Zhang. 2019. The effects of audit quality disclosure on audit effort and investment efficiency. The Accounting Review (July): 189-214.
Chen, S., K. Schucrard and B. Stomberg. 2019. Media coverage of corporate taxes. The Accounting Review (September): 83-116.
Church, B. K., W. Jiang, X. Kuang and A. Vitalis. 2019. A dollar for a tree or a tree for a dollar? The behavioral effects of measurement basis on managers' CSR investment decision. The Accounting Review (September): 117-137.
Cohen, M., S. P. Katz, S. Mutlu and G. Sadka. 2019. Do debt covenants constrain borrowings prior to violation? Evidence from SFAS 160. The Accounting Review (March): 133-156.
Corona, C., L. Nan and G. Zhang. 2019. Banks' asset reporting frequency and capital regulation: An analysis of discretionary use of fair-value accounting. The Accounting Review (March): 157-178.
Cunningham, L. M., C. Li, S. E. Stein and N. S. Wright. 2019. What's in a name? Initial evidence of U.S. audit partner identification using difference-in-differences analyses. The Accounting Review (September): 139-163.
Darrough, M. N. and M. Deng. 2019. The role of accounting information in optimal debt contracts with informed lenders. The Accounting Review (November): 165-200.
Davidson, R. H., A. Dey and A. J. Smith. 2019. CEO materialism and corporate social responsibility. The Accounting Review (January): 101-126.
Dennis, S. A., J. B. Griffin and K. M. Zehms. 2019. The value relevance of managers' and auditors' disclosures about material measurement uncertainty. The Accounting Review (July): 215-243.
Dyreng, S. D., M. Hanlon and E. L. Maydew. 2019. When does tax avoidance result in tax uncertainty? The Accounting Review (March): 179-203.
Edwards, A., M. Hutchens and S. O. Rego. 2019. The pricing and performance of supercharged IPOs. The Accounting Review (July): 245-273.
Emett, S. A. 2019. Investor reaction to disclosure of past performance and future plans. The Accounting Review (September): 165-188.
Files, R., G. S. Martin and S. J. Rasmussen. 2019. Regulator-cited cooperation credit and firm value: Evidence from enforcement actions. The Accounting Review (July): 275-302.
Gao, P. and G. Zhang. 2019. Accounting manipulation, peer pressure, and internal control. The Accounting Review (January): 127-151.
Gao, P. and G. Zhang. 2019. Auditing standards, professional judgment, and audit quality. The Accounting Review (November): 201-225.
Gao, Z., J. N. Myers, L. A. Myers and W. Wu. 2019. Can a hybrid method improve equity valuation? An empirical evaluation of the Ohlson and Johannesson (2016) model. The Accounting Review (November): 227-252.
Gaver, J. J. and S. Utke. 2019. Audit quality and specialist tenure. The Accounting Review (May): 113-147.
Ghannam, S., M. Bugeja and Z. P. Matolcsy. 2019. Are qualified and experience outside directors willing to join fraudulent firms and if so, why? The Accounting Review (March): 205-227.
Glendening, M., E. G. Mauldin and K. W. Shaw. 2019. Determinants and consequences of quantitative critical accounting estimate disclosures. The Accounting Review (September): 189-218.
Goncharov, I. and C. D. Peter. 2019. Does reporting transparency affect industry coordination? Evidence from the duration of international cartels. The Accounting Review (May): 149-175.
Green, T. C., R. Jame and B. Lock. 2019. Executive extraversion: Career and firm outcomes. The Accounting Review (May): 177-204.
Gu, Z., Z. Li, Y. G. Yang and G. Li. 2019. Friends in need are friends indeed: An analysis of social ties between financial analysts and mutual fund managers. The Accounting Review (January): 153-181.
Guenther, D. A., R. J. Wilson and K. Wu. 2019. Tax uncertainty and incremental tax avoidance. The Accounting Review (March): 229-247.
Heinrichs, A., J. Park and E. F. Soltes. 2019. Who consumes firm disclosures? Evidence from earnings conference calls. The Accounting Review (May): 205-231.
Heitzman, S. M. and M. Ogneva. 2019. Industry tax planning and stock returns. The Accounting Review (September): 219-246.
Hoang, K., K. Jamal and H. Tan. 2019. Determinants of audit engagement profitability. The Accounting Review (November): 253-283.
Houston, J. F., C. Lin, S. Liu and L. Wei. 2019. Litigation risk and voluntary disclosure: Evidence from legal changes. The Accounting Review (September): 247-272.
Hurley, P. J., B. W. Mayhew and K. M. Obermire. 2019. Realigning auditors' accountability: Experimental evidence. The Accounting Review (May): 233-250.
Jennings, J. 2019. The role of sell-side analysts after accusations of managerial misconduct. The Accounting Review (January): 183-203.
Jiang, J., I. Y. Wang and K. P. Wang. 2019. Big N auditors and audit quality: New evidence from quasi-experiments. The Accounting Review (January): 205-227.
Kachelmeier, S. J., L. W. Wang and M. G. Williamson. 2019. Incentivizing the creative process: From initial quantity to eventual creativity. The Accounting Review (March): 249-266.
Kajuter, P., F. Klassmann and M. Nienhaus. 2019. The effect of mandatory quarterly reporting on firm value. The Accounting Review (May): 251-277.
Kang, J. and L. Xu. 2019. Executive stock ownership guidelines and debt holder wealth. The Accounting Review (March): 267-295.
Khan, U., S. G. Ryan and A. Varma. 2019. Fair value versus amortized cost measurement and the timeliness of other-than-temporary impairments: Evidence from the insurance industry. The Accounting Review (November): 285-307.
Khan, U., X. Li, C. D. Williams and R. Wittenberg-Moerman. 2019. The effect of information opacity and accounting irregularities on personal lending relationships: Evidence from lender and manager co-migration. The Accounting Review (July): 303-344.
Kim, J., L. Y. Lu and Y. Yu. 2019. Analyst coverage and expected crash risk: Evidence from exogenous changes in analyst coverage. The Accounting Review (July): 345-364.
Kim, S., S. Kim and S. G. Ryan. 2019. Economic consequences of the AOCI filter removal for advanced approaches banks. The Accounting Review (November): 309-335.
Kothari, S. P. 2019. Accounting information in corporate governance: Implications for standard setting. The Accounting Review (March): 357-361.
Lee, H. S., A. L. Nagy and A. B. Zimmerman. 2019. Audit partner assignments and audit quality in the United States. The Accounting Review (March): 297-323.
Lee, K. and R. Menon. 2019. The effects of subjectivity on manager and auditor reporting. The Accounting Review (September): 273-295.
Leone, A. J., M. Minutti-Meza and C. E. Wasley. 2019. Influential observations and inference in accounting research. The Accounting Review (November): 337-364.
Li, M. 2019. Moral hazard and internal discipline: Theory and evidence. The Accounting Review (July): 365-400.
Liang, P. J and G. Zhang. 2019. On the social value of accounting objectivity in financial stability. The Accounting Review (January): 229-248.
Lourie, B. 2019. The revolving door of sell-side analysts. The Accounting Review (January): 249-270.
Lu, T., H. Sapra and A. Subramanian. 2019. Agency conflicts, bank capital regulation, and marking-to-market. The Accounting Review (November): 365-384.
Lyle, M. R. 2019. Information quality, growth options, and average future stock returns. The Accounting Review (January): 271-298.
Mauler, L. M. 2019. The effect of analysts' disaggregated forecasts on investors and managers: Evidence using pre-tax forecasts. The Accounting Review (May): 279-302.
Mills, L. F. 2019. Pursuing relevant (tax) research. The Accounting Review (July): 437-446.
Naughton, J. P., C. Wang, and I. Yeung. 2019. Investor sentiment for corporate social performance. The Accounting Review (July): 401-420.
Naughton, J. P., T. O. Rusticus, C. Wang and I. Yeung. 2019. Private litigation costs and voluntary disclosure: Evidence from the Morrison ruling. The Accounting Review (May): 303-327.
Nichol, J. E. 2019. The effects of contract framing on misconduct and entitlement. The Accounting Review (May): 329-344.
Patterson, E. R., J. R. Smith and S. L. Tiras. 2019. The effects of auditor tenure on fraud and its detection. The Accounting Review (September): 297-318.
Pfister, J. A. and K. Lukka. 2019. Interrelation of controls for autonomous motivation: A field study of productivity gains through pressure-induced process innovation. The Accounting Review (May): 345-371.
Qiu, B. and S. L. Slezak. 2019. The equilibrium relationships between performance-based pay, performance, and the commission and detection of fraudulent misreporting. The Accounting Review (March): 325-356.
Rackliffe, U. and G. B. Waymire. 2019. Book review: The Book of the Art of Trade by Benedetto Cotrugli. The Accounting Review (May): 373-375.
Sethuraman, M. 2019. The effects of reputation shocks to rating agencies on corporate disclosures. The Accounting Review (January): 299-326.
Simunic, D. A. 2019. Book review: The Big Four: The Curious Past and Perilous Future of the Global Accounting Monopoly by Ian D. Gow and Stuart Kells. The Accounting Review (January): 353-356.
Sloan, R. G. 2019. Fundamental analysis redux. The Accounting Review (March): 363-377.
Tsang, A., F. Xie and X. Xin. 2019. Foreign institutional investors and corporate voluntary disclosure around the world. The Accounting Review (September): 319-348.
Utke, S. 2019. The effect of shareholder-level taxes on organization form and stock ownership: Evidence from equity carve-outs of master limited partnerships. The Accounting Review (January): 327-351.
Zarowin, P. A. 2019. Book review: Financial Statement Analysis and Earnings Forecasting, Foundations and Trends in Accounting by Steven J. Monahan. The Accounting Review (May): 375-379.
Zhang, D. 2019. Top management team characteristics and financial reporting quality. The Accounting Review (September): 349-375.