Management And Accounting Web

The Accounting Review 2020

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

Abramova, I., J. E. Core and A. Sutherland. 2020. Institutional investor attention and firm disclosure. The Accounting Review (November): 1-21.

Ahn, J., R. Hoitash and U. Hoitash. 2020. Auditor task-specific expertise: The case of fair value accounting. The Accounting Review (May): 1-32.

Arif, S. and E. T. De George. 2020. The dark side of low financial reporting frequency: Investors' reliance on alternative sources of earnings news and excessive information spillovers. The Accounting Review (November): 23-49.

Arnold, M. C., R. L. Hannan and I. D. Tafkov. 2020. Mutual monitoring and team member communication in teams. The Accounting Review (September): 1-21.

Ashraf, M., P. N. Michas and D. Russomanno. 2020. The impact of audit committee information technology expertise on the reliability and timeliness of financial reporting. The Accounting Review (September): 23-56.

Austin, C. R., D. D. Bobek and E. G. LaMothe. 2020. The effect of temporary changes and expectations on individuals' decisions: Evidence from a tax compliance setting. The Accounting Review (May): 33-58.

Backof, A. G., R. D. Martin and J. Thayer. 2020. How do look-back analyses and evidence specificity affect auditors' planning judgments? The Accounting Review (November): 51-72.

Badia, M., M. E. Barth, M. Duro and G. Ormazabal. 2020. Firm risk and disclosures about dispersion of asset values: Evidence from oil and gas reserves. The Accounting Review (January): 1-29.

Baik, B., S. Choi and D. B. Farber. 2020. Managerial ability and income smoothing. The Accounting Review (July): 1-22.

Baldenius, T. and B. Michaeli. 2020. Responsibility centers, decision rights, and synergies. The Accounting Review (March): 1-29.

Barth, M. E., W. R. Landsman, V. Raval and S. Wang. 2020. Asymmetric timeliness and the resolution of investor disagreement and uncertainty at earnings announcements. The Accounting Review (July): 23-50.

Bauer, T. D., A. C. Bucaro and C. Estep. 2020. The unintended consequences of material weakness reporting on auditors' acceptance of aggressive client reporting. The Accounting Review (July): 51-72.

Bertomeu, J., P. Ma and I. Marinovic. 2020. How often do managers withhold information? The Accounting Review (July): 73-102.

Bhagwat, V. and X. Liu. 2020. The role of trust in information processing: Evidence from security analysts. The Accounting Review (May): 59-83.

Bhaskar, L. S. 2020. How do risk-based inspections impact auditor behavior? Experimental evidence on the PCAOB's process. The Accounting Review (July): 103-126.

Bhat, G. and H. A. Desai. 2020. Bank capital and loan monitoring. The Accounting Review (May): 85-114.

Bochkay, K., J. Hales and S. Chava. 2020. Hyperbole or reality? Investor response to extreme language in earnings conference calls. The Accounting Review (March): 31-60.

Cazier, R. A., K. J. Merkley and J. S. Treu. 2020. When are firms sued for qualitative disclosures? Implications of the safe harbor for forward-looking statements. The Accounting Review (January): 31-55.

Chen, C. X., H. L. Pesch and L. W. Wang. 2020. Selection benefits of below-market pay in social-mission organizations: Effects on individual performance and team cooperation. The Accounting Review (January): 57-77.

Chen, J. Z., M. Chen, C. Chen and G. J. Lobo. 2020. Do firms that have a common signing auditor exhibit higher earnings comparability? The Accounting Review (May): 115-143.

Cheynel, E. and C. B. Edwige. 2020. Public disclosures and information asymmetry: A theory of the mosaic. The Accounting Review (January): 79-99.

Chircop, J., D. W. Collins, L. H. Hass and N. Q. Nguyen. 2020. Accounting comparability and corporate innovative efficiency. The Accounting Review (July): 127-151.

Cho, Y. J., Y. Kim and Y. Zang. 2020. Information externalities and voluntary disclosure: Evidence from a major customer's earnings announcement. The Accounting Review (November): 73-96.

Choi, J., G. Hecht, I. D. Tafkov and K. L. Towry. 2020. Bring the noise, but not the funk: Does the effect of performance measure noise on learning depend on whether the learning is experiential or vicarious? The Accounting Review (July): 153-172.

Christensen, P. O. and H. Frimor. 2020. Public information and efficient capital investments: Implications for the cost of capital and firm values. The Accounting Review (September): 57-93.

Clor-Proell, S. M., R. D. Guggenmos and K. Rennekamp. 2020. Mobile devices and investment news apps: The effects of information release, push notification, and the fear of missing out. The Accounting Review (September): 95-115.

Cohen, D. A. and B. Li. 2020. Customer-base concentration, investment, and profitability: The U.S. Government as a major customer. The Accounting Review (January): 101-131.

Czerney, K., J. J. Schmidt, A. M. Thompson and W. Zhu. 2020. Do type II subsequent events impair financial reporting quality? The Accounting Review (November): 97-123.

D'Augusta, C. and M. D. DeAngelis. 2020. Tone concavity around expected earnings. The Accounting Review (January): 133-164.

Dambra, M. J., M. Gustafson and P. J. Quinn. 2020. Tax-advantaged trust use among IPO executives: Determinants and implications for valuation and future performance. The Accounting Review (May): 145-175.

De Simone, L., J. Huang and L. K. Krull. 2020. R&D and the rising foreign profitability of U.S. multinational corporations. The Accounting Review (May): 177-204.

Dechow, P. M. and Y. You. 2020. Understanding the determinants of analyst target price implied returns. The Accounting Review (November): 125-149.

Deller, C. and T. Sandino. 2020. Who should select new employees, headquarters or the unit manager? Consequences of centralizing hiring at a retail chain. The Accounting Review (July): 173-198.

Dikolli, S. S., T. M. Keusch, W. J. Mayew and T. D. Steffen. 2020. CEO behavioral integrity, auditor responses, and firm outcomes. The Accounting Review (March): 61-88.

Dodgson, M. K., C. P. Agoglia, G. B. Bennet and J. R. Cohen. 2020. Managing the auditor-client relationship through partner rotations: The experiences of audit firm partners. The Accounting Review (March): 89-111.

Drake, M. S., B. A. Johnson, D. T. Roulstone and J. R. Thornock. 2020. Is there information content in information acquisition? The Accounting Review (March): 113-139.

Driskill, M., M. P. Marcus and J. W. Tucker. 2020. Concurrent earnings announcements and analysts' information production. The Accounting Review (January): 165-189.

Edge, M. S., Y. H. Kim and D. Wang. 2020. Do global audit firm networks apply consistent audit methodologies across jurisdictions? Evidence from financial reporting comparability. The Accounting Review (November): 151-179.

Elliott, W. B., K. Fanning and M. E. Peecher. 2020. Do investors value higher financial reporting quality, and can expanded audit reports unlock this value? The Accounting Review (March): 141-165.

Florou, A., S. Morricone and P. F. Pope. 2020. Proactive financial reporting enforcement: Audit fees and financial reporting quality effects. The Accounting Review (March): 167-197.

Friedman, H. L. 2020. Investor preference for director characteristics: Portfolio choice with gender bias. The Accounting Review (September): 117-147.

Glover, J. C. and H. Xue. 2020. Team incentives and bonus floors in relational contracts. The Accounting Review (November): 181-212.

Gonzalez, G. C., V. B. Hoffman and D. V. Moser. 2020. Do effort differences between bonus and penalty contracts persist in labor markets? The Accounting Review (May): 205-222.

Grabner, I., J. Kunneke and F. Moers. 2020. How calibration committees can mitigate performance evaluation bias: An analysis of implicit incentives. The Accounting Review (November): 213-233.

Guan, Y., G. J. Lobo, A. Tsang and X. Xin. 2020. Societal trust and management earnings forecasts. The Accounting Review (September): 149-184.

Guenther, D. A., K. Njoroge and B. M. Williams. 2020. Allocation of internal cash flow when firms pay less tax. The Accounting Review (September): 185-210.

Hann, R. N., H. Kim, W. Wang and Y. Zheng. 2020. Information frictions and productivity dispersion: The role of accounting information. The Accounting Review (May): 223-250.

Hecht, G., J. L. Hobson and L. W. Wang. 2020. The effect of performance reporting frequency on employee performance. The Accounting Review (July): 199-218.

Heese, J. and G. Perez-Cavazos. 2020. When the boss comes to town: The effects of headquarters' visits on facility-level misconduct. The Accounting Review (November): 235-261.

Hemmer, T. 2020. Income smoothing as rational equilibrium behavior? A second look. The Accounting Review (September): 211-226.

Hepfer, B. F., J. H. Wilde and R. J. Wilson. 2020. Tax and nontax incentives in income shifting: Evidence from shadow insurers. The Accounting Review (July): 219-262.

Hiemann, M. 2020. Earnings and firm value in the presence of real options. The Accounting Review (November): 263-289.

Hope, O. and H. Lu. 2020. Economic consequences of corporate governance disclosure: Evidence from the 2006 SEC regulation on related-party transactions. The Accounting Review (July): 263-290.

Huang, K., M. Li and S. Markov. 2020. What do employees know? Evidence from a social media platform. The Accounting Review (March): 199-226.

Huang, S., S. Roychowdhury and E. Sletten. 2020. Does litigation deter or encourage real earnings management? The Accounting Review (May): 251-278.

Isidro, H., D. Nanda and P. D. Wysocki. 2020. On the relation between financial reporting quality and country attributes: Research challenges and opportunities. The Accounting Review (May): 279-314.

Jenkinson, T., W. R. Landsman, B. R. Rountree and K. Soonawalla. 2020. Private equity net asset values and future cash flows. The Accounting Review (January): 191-210.

Kadan, O., L. Madureira, R. Wang and T. Zach. 2020. Sell-side analysts' benchmarks. The Accounting Review (January): 211-232.

Kaplan, S. E., D. G. Kenchington and B. S. Wenzel. 2020. The valuation of discontinued operations and its effect on classification shifting. The Accounting Review (July): 291-311.

Kelly, K., R. Dinovitzer, H. Gunz and S. P. Gunz. 2020. The interaction of perceived subjectivity and pay transparency on professional judgment in a profit pool setting: The case of large law firms. The Accounting Review (September): 227-246.

Klein, A. and G. Speckbacher. 2020. Does using accounting data in performance evaluations spoil team creativity? The role of leadership behavior. The Accounting Review (July): 313-330.

Klein, A., T. Li and B. Zhang. 2020. Seeking out non-public information: Sell-side analysts and the Freedom of Information Act. The Accounting Review (January): 233-257.

Kubick, T. R., T. C. Omer and Z. Wiebe. 2020. The effect of voluntary clawback adoptions on corporate tax policy. The Accounting Review (January): 259-285.

Kunz, A. H. and M. Staehle. 2020. Recognition versus disclosure of future loss conditions and the decision-usefulness of financial statements. The Accounting Review (September): 247-264.

Lai, S., Z. Li and Y. G. Yang. 2020. East, west, home's best: Do local CEOs behave less myopically? The Accounting Review (March): 227-255.

Lambert, R. A. 2020. Income smoothing as rational equilibrium behavior? A second look. The Accounting Review (September): 265-278.

Li, Z., T. J. Wong and G. Yu. 2020. Information dissemination through embedded financial analysts: Evidence from China. The Accounting Review (March): 257-281.

Liu, T. 2020. The information provision in the corporate acquisition process: Why target firms obtain multiple fairness opinions. The Accounting Review (January): 287-310.

Liu, Y., Z. Huang, L. Jiang and W. F. Messier. 2020. Are investors warned by disclosure of conflicts of interest? The moderating effect of investment horizon. The Accounting Review (November): 291-310.

Ma, M., J. Pan and S. R. Stubben. 2020. The effect of local tournament incentives on firms' performance, risk-taking decisions, and financial reporting decisions. The Accounting Review (March): 283-309.

Ma, Y. 2020. Shareholder litigation and the information content of management voluntary disclosure. The Accounting Review (September): 279-298.

Madsen, J. M. and J. L. McMullin. 2020. Economic consequences of risk disclosures: Evidence from crowdfunding. The Accounting Review (July): 331-363.

Markle, K. S., L. F. Mills and B. Williams. 2020. Implicit corporate taxes and income shifting. The Accounting Review (May): 315-342.

Mayew, W. J., M. Sethuraman and M. Venkatachalam. 2020. Individual analysts' stock recommendations, earnings forecasts, and the informativeness of conference call question and answer sessions. The Accounting Review (November): 311-337.

Mendoza, K. I. 2020. Reducing underreporting by aggregating budgeted time. The Accounting Review (September): 299-319.

Murphy, K. J. and T. Sandino. 2020. Compensation consultants and the level, composition, and complexity of CEO pay. The Accounting Review (January): 311-341.

Nam, J. 2020. Financial reporting comparability and accounting-based relative performance evaluation in the design of CEO cash compensation contracts. The Accounting Review (May): 343-370.

Nessa, M., C. M. Schwab, B. Stomberg and E. M. Towery. 2020. How do IRS resources affect the corporate audit process? The Accounting Review (March): 311-338.

Ogneva, M., J. D. Piotroski and A. A. Zakolyukina. 2020. Accounting fundamentals and systematic risk: Corporate failure over the business cycle. The Accounting Review (September): 321-350.

Peyravan, L. 2020. Financial reporting quality and dual-holding of debt and equity. The Accounting Review (September): 351-371.

Pickard, M. D., R. Schuetzler, J. S. Valacich and D. A. Wood. 2020. Innovative accounting interviewing: A comparison of real and virtual accounting interviewers. The Accounting Review (November): 339-366.

Pyzoha, J. S., M. H. Taylor and Y. Wu. 2020. Can auditors pursue firm-level goals nonconsciously on audits of complex estimates? An examination of the joint effects of tone at the top and management's specialist. The Accounting Review (November): 367-394.

Rothenberg, N. R. 2020. Auditor reputation concerns, legal liability, and standards. The Accounting Review (May): 371-391.

Rouen, E. 2020. Rethinking measurement of pay disparity and its relation to firm performance. The Accounting Review (January): 343-378.

Shang, R., M. A. Abernethy and C. Hung. 2020. Group identity, performance transparency, and employee performance. The Accounting Review (September): 373-397.

Shroff, N. 2020. Real effects of PCAOB international inspections. The Accounting Review (September): 399-433.

Van der Stede, W. A., A. Wu and S. Y. Wu. 2020. An empirical analysis of employee responses to bonuses and penalties. The Accounting Review (November): 395-412.

Weber, D. P. and Y. S. Yang. 2020. The debt-equity choice when regulatory thresholds are based on equity values: Evidence from SOX 404. The Accounting Review (March): 339-364.

Wells, K. 2020. Who manages the firm matters: The incremental effect of individual managers on accounting quality. The Accounting Review (March): 365-384.