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.