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
Abdel-Meguid, A., J. N. Jennings, K. J. Olsen and M. T. Soliman. 2021. The impact of the CEO's narcissism on non-GAAP earnings. The Accounting Review (May): 1-25.
Agarwal, A., S. Chen and L. F. Mills. 2021. Entity structure and taxes: An analysis of embedded pass-through entities. The Accounting Review (November): 1-27.
Aghamolla, C. and I. Guttman. 2021. Strategic timing of IPOs and disclosure: A dynamic model of multiple firms. The Accounting Review (May): 27-57.
Amberger, H. J., K. S. Markle and D. M. P. Samuel. 2021. Repatriation taxes, internal agency conflicts, and subsidiary-level investment efficiency. The Accounting Review (July): 1-25.
Ang, J. S., C. Hsu, D. Tang and C. Wu. 2021. The role of social media in corporate governance. The Accounting Review (March): 1-32.
Badia, M., M. Duro, B. N. Jorgensen and G. Ormazabal. 2021. Disclosure regulation and competitive interactions: Evidence from the oil and gas industry. The Accounting Review (September): 1-29.
Bagnoli, M. and S. G. Watts. 2021. Revising a voluntary disclosure decision. The Accounting Review (November): 29-46.
Balakrishnan, K. and A. Ertan. 2021. Credit information sharing and loan loss recognition. The Accounting Review (July): 27-50.
Ball, R. T. and C. Cuny. 2021. Information imprecision. The Accounting Review (March): 33-53.
Barth, M. E., K. H. Gee, D. Israeli and R. Kasznik. 2021. Stock price management and share issuance: Evidence from equity warrants. The Accounting Review (September): 31-52.
Bartov, E., A. Marra and F. Momente. 2021. Reaction to negative events: Evidence from inadvertent and fraudulent restatement announcements. The Accounting Review (March): 81-106.
Bartov, E., C. S. A. Cheng and H. Wu. 2021. Overbidding in mergers and acquisitions: An accounting practice. The Accounting Review (March): 55-79.
Bauckloh, T., I. Hardeck, K. K. Inger, P. Wittenstein and B. Zwergel. 2021. Spillover effects of tax avoidance on peers' firm value. The Accounting Review (July): 51-79.
Bauer, A. M., X. Fang and J. A. Pittman. 2021. The importance of IRS enforcement to stock price crash risk: The role of CEO power and incentives. The Accounting Review (July): 81-109.
Beatty, A. and S. Liao. 2021. What do analysts' provision forecasts tell us about expected credit loss recognition? The Accounting Review (January): 1-21.
Bentley, J. W., R. J. Bloomfield, S. Daviai and M. Ferguson. 2021. Identifying insincere and sincere bias through post-report interactions. The Accounting Review (September): 53-78.
Bentley, J. W., T. A. Lambert and E. Wang. 2021. The effect of increased audit disclosure on managers' real operating decisions: Evidence from disclosing critical audit matters. The Accounting Review (January): 23-40.
Beyer, A. and R. A. Dye. 2021. Debt and voluntary disclosure. The Accounting Review (July): 111-130.
Bhojraj, S., R. J. Bloomfield, Y. Jang and N. Yehuda. 2021. Cost structure, operating leverage, and CDS spreads. The Accounting Review (September): 79-105. (Pricing credit default swaps).
Billings, B. K., S. Keskek and S. Pierce. 2021. The predictability of future aggregate earnings growth and the relation between aggregate analyst recommendation changes and future returns. The Accounting Review (January): 41-66.
Bloomfield, R. J. and K. Rennekamp. 2021. Penalties for unexpected behavior: Double standards for women in finance. The Accounting Review (March): 107-125.
Bochkay, K. and P. R. Joos. 2021. Macroeconomic uncertainty and quantitative versus qualitative inputs to analyst risk forecasts. The Accounting Review (May): 59-90.
Boone, A. L., K. Schumann-Foster and J. T. White. 2021. Ongoing SEC disclosures by foreign firms. The Accounting Review (May): 91-120.
Bourveau, T. and K. K. F. Law. 2021. Do disruptive life events affect how analysts assess risk? Evidence from deadly hurricanes. The Accounting Review (May): 121-140.
Bradshaw, M. T., B. Lock, X. Wang and D. Zhou. 2021. Soft information in the financial press and analyst revisions. The Accounting Review (September): 107-132.
Brochet, F., P. Limbach and M. Schmid. 2021. CEO tenure and firm value. The Accounting Review (November): 47-71.
Bruggen, A., I. Grabner and K. L. Sedatole. 2021. The folly of forecasting: The effects of a disaggregated demand forecasting system on forecast error, forecast positive bias, and inventory levels. The Accounting Review (March): 127-152.
Buchanan, J. L., B. P. Commerford and E. Wang. 2021. Auditor actions and the deterrence of manager opportunism: The importance of communication to the board and consistency with peer behavior. The Accounting Review (May): 141-163.
Cadman, B., M. E. Carter and X. Peng. 2021. The participation constraint and CEO equity grants. The Accounting Review (January): 67-89.
Campbell, J. L., U. Khan and S. Pierce. 2021. The effect of mandatory disclosure on market inefficiencies: Evidence from FASB Statement No. 161. The Accounting Review (March): 153-176.
Cascino, S., M. A. Clatworthy, O. Garcia, J. Gassen and S. Imam. 2021. The usefulness of financial accounting information: Evidence from the field. The Accounting Review (November): 73-102.
Chan, E. W. and X. Zhang. 2021. Understanding and deterring misreporting in nonprofits: The joint effects of pay level and penalty type. The Accounting Review (July): 157-177.
Chan, E. W., S. J. Kachelmeier and X. Zhang. 2021. Working longer but not harder: The effects of incentivizing inputs versus outputs in a heterogeneous workforce. The Accounting Review (September): 133-156. (An experiment where participants solve anagram puzzles).
Chang, W., S. J. Monahan and A. Quazad. 2021. The higher moments of future earnings. The Accounting Review (January): 91-116.
Chen, H., S. Tang, D. Wu and D. Yang. 2021. The political dynamics of corporate tax avoidance: The Chinese experience. The Accounting Review (September): 157-180.
Chen, J., Y. Dou and Y. Zou. 2021. Information externalities of SFAS 161: Evidence from supply chains. The Accounting Review (July): 179-202.
Chen, N. X. and T. Lehmer. 2021. Aggressive tax avoiders: U.S. multinationals shifting domestic earnings to zero. The Accounting Review (September): 181-206.
Chen, W., H. Wu and L. Zhang. 2021. Terrorist attacks, managerial sentiment, and corporate disclosures. The Accounting Review (May): 165-190.
Cheng, L., D. T. Roulstone and A. Van Buskirk. 2021. Are investors influenced by the order of information in earnings press releases? The Accounting Review (March): 413-433.
Cheng, M., L. D. Hodder and J. Watkins. 2021. Usefulness of interest income sensitivity disclosures. The Accounting Review (January): 117-146.
Chou, T., J. A. Pittman and Z. Zhuang. 2021. The importance of partner narcissism to audit quality: Evidence from Taiwan. The Accounting Review (November): 103-127.
Christensen, B. E., N. G. Lundstrom and N. J. Newton. 2021. Does the disclosure of PCAOB inspection findings increase audit firms' litigation exposure? The Accounting Review (May): 191-219.
Chung, B. H. and P. Hribar. 2021. CEO overconfidence and the timeliness of goodwill impairments. The Accounting Review (May): 221-259.
Crazier, R. A., J. L. McMullin and J. S. Treu. 2021. Are lengthy and boilerplate risk factor disclosures inadequate? An examination of judicial and regulatory assessments of risk factor language. The Accounting Review (July): 131-155.
Cronin, M., D. H. Erkens, J. D. Schloetzer and C. H. Tinsley. 2021. How controlling failure perceptions affects performance: Evidence from a field experiments. The Accounting Review (March): 205-230.
Dechow, P. M. and S. T. Tan. 2021. How do accounting practices spread? An examination of law firm networks and stock option backdating. The Accounting Review (January): 431-464.
Dekeyser, S., A. Gaeremynck, W. R. Knechel and M. Willekens. 2021. The impact of partners' economic incentives on audit quality in Big 4 partnerships. The Accounting Review (November): 129-152.
Dobridge, C. L. 2021. Tax loss carrybacks as firm fiscal stimulus: A tale of two recessions. The Accounting Review (November): 153-181.
Donelson, D. C., A. Kartapanis, J. McInnis and C. G. Yust. 2021. Measuring accounting fraud and irregularities using public and private enforcement. The Accounting Review (November): 183-213.
Dou, Y. 2021. The spillover effect of consolidating securitization entities on small business lending. The Accounting Review (September): 207-229.
Eastman, E. M., D. L. Eckles and A. Van Buskirk. 2021. Accounting-based regulation: Evidence from health insurers and the Affordable Care Act. The Accounting Review (March): 231-259.
Edge, M. S., B. F. Hepfer and J. R. Robinson. 2021. What matters for in-house tax planning: Tax function power and status. The Accounting Review (July): 203-232.
Edwards, A., A. Kubata and T. Shevlin. 2021. The decreasing trend in U.S. cash effective tax rates: The role of growth in pre-tax income. The Accounting Review (September): 231-261.
El Ghoul, S., O. Guedhami , Y. Kim and H. J. Yoon. 2021. Policy uncertainty and accounting quality. The Accounting Review (July): 233-260.
Estep, C. 2021. Auditor integration of IT specialist input on internal control issues: How a weaker team identity can be beneficial. The Accounting Review (September): 263-289.
Frankel, R. M., A. Kalay and G. Sadka and Y. Zou. 2021. Complementarity between audited financial reporting and voluntary disclosure: The case of former Andersen clients. The Accounting Review (November): 215-238.
Free, C., A. J. Trotman and K. T. Trotman. 2021. How audit committee chairs address information-processing barriers. The Accounting Review (January): 147-169.
Fuller, S. H., J. R. Joe and B. L. Luippold. 2021. The effect of auditor reporting choice and audit committee oversight on management financial disclosures. The Accounting Review (November): 239-274.
Gallimberti, C. M. 2021. Borrowers' financial reporting and the quality of banks' loan portfolios. The Accounting Review (March): 261-301.
Gao, X., T. J. Wong, L. Xia and G. Yu. 2021. Network-induced agency conflicts in delegated portfolio management. The Accounting Review (January): 171-198.
Ge, R., Y. Ji and H. Louis. 2021. Accounting quality and alliance contract provisions. The Accounting Review (July): 261-287.
Gipper, B., L. Hail and C. Leuz. 2021. On the economics of mandatory audit partner rotation and tenure: Evidence from PCAOB data. The Accounting Review (March): 303-331.
Glaeser, S. A. and W. R. Landsman. 2021. Deterrent disclosure. The Accounting Review (September): 291-315.
Guttman, I., and X. Meng. 2021. The effect of voluntary disclosure on investment inefficiency. The Accounting Review (January): 199-223.
Hamilton, E. L. and J. L. Smith. 2021. Error or fraud? The effect of omissions on management's fraud strategies and auditors' evaluations of identified misstatements. The Accounting Review (January): 225-249.
Hammersley, J. S. and M. A. Ricci. 2021. Using audit programs to improve auditor evidence collection. The Accounting Review (January): 251-272.
Hanlon, M. 2021. The possible weakening of financial accounting tax reforms. The Accounting Review (September): 389-401.
Hanlon, M., R. S. Verdi and B. P. Yost. 2021. CEO tax effects on acquisition structure and value. The Accounting Review (March): 333-363.
Hann, R. N., C. Li and M. Ogneva. 2021. Another look as the macroeconomic information content of aggregate earnings: Evidence from the labor market. The Accounting Review (March): 365-390.
Hansen, J. C., L. L. Lisic, T. A. Seidel and M. S. Wilkins. 2021. Audit committee accounting expertise and the mitigation of strategic auditor behavior. The Accounting Review (July): 289-314.
Hobson, J. L., R. D. Sommerfeldt and L. W. Wang. 2021. Cheating for the cause: The effects of performance-based pay on socially oriented misreporting. The Accounting Review (September): 317-336.
Hong, H. A., J. W. Ryou and A. Srivastava. 2021. Lender monitoring and the efficacy of managerial risk-taking incentives. The Accounting Review (July): 315-339.
Huang, H. H. and C. Wang. 2021. Do banks price firms' data breaches? The Accounting Review (May): 261-286.
Huang, S., J. Ng and T. Ranasinghe. 2021. Do innovative firms communicate more? Evidence from the relation between patenting and management guidance. The Accounting Review (January): 273-297.
Jayaraman, S., T. Milbourn, F. Peters and H. Seo. 2021. Product market peers and relative performance evaluation. The Accounting Review (July): 341-366.
Jha, A., M. Kulchania and J. Smith. 2021. U.S. political corruption and audit fees. The Accounting Review (January): 299-324.
Kim, E., M. Sethuraman and T. D. Steffen. 2021. The informational role of investor relations: Evidence from the debt market. The Accounting Review (November): 275-302.
Kim, J., M. Nessa and R. J. Wilson. 2021. How do reductions in foreign country corporate tax rates affect U.S. domestic manufacturing firms? The Accounting Review (May): 287-311.
Kim, Y., L. Su, Z. Wang and H. Wu. 2021. The effect of trade secrets law on stock price synchronicity: Evidence from the inevitable disclosure doctrine. The Accounting Review (January): 325-348.
Kimbrough, M. D., H. Lee and Y. Zheng. 2021. Can managers be wrong and still be right? An examination of the future realization of current management forecast errors. The Accounting Review (January): 349-376.
Kubic, M. 2021. Examining the examiners: SEC error detection rates and human capital allocation. The Accounting Review (May): 313-341.
Lee, C. M. C. and E. M. Watts. 2021. Tick size tolls: Can a trading slowdown improve earnings news discovery? The Accounting Review (May): 373-401.
Lee, Y., S. Ng, T. Shevlin and A. Venkat. 2021. The effects of tax avoidance news on employee perceptions of managers and firms: Evidence from glassdoor.com ratings. The Accounting Review (May): 343-372.
Li, N., Y. Lou, C. A. Otto and R. Wittenberg-Moerman. 2021. Accounting quality and debt concentration. The Accounting Review (January): 377-400.
Li, O. Z., H. Liu and C. Ni. 2021. Dividend taxes, investor horizon, and idiosyncratic volatility. The Accounting Review (May): 403-430.
Lyle, M. R. and T. L. Yohn. 2021. Fundamental analysis and mean-variance optimal portfolios. The Accounting Review (November): 303-327.
Manchiraju, H., V. Pandey and K. R. Subramanyam. 2021. Shareholder litigation and conservative accounting: Evidence from universal demand laws. The Accounting Review (March): 391-412.
McAllister, M., A. D. Blay and K. Kadous. 2021. Fraud brainstorming group composition in auditing: The persuasive power of a skeptical minority. The Accounting Review (May): 431-448.
Mehta, M. N., D. M. Reeb and W. Zhao. 2021. Shadow trading. The Accounting Review (July): 367-404.
Moser, H. 2021. Dressing for the occasion? Audit quality in the presence of competition for new clients. The Accounting Review (November): 329-360.
Pawliczek, A. 2021. Performance-vesting share award outcomes and CEO incentives. The Accounting Review (September): 337-364.
Samuels, D. 2021. Government procurement and changes in firm transparency. The Accounting Review (January): 401-430.
Schloetzer, J. D., A. Tseng, T. L. Yohn and Y. S. Yoon. 2021. Blame attribution and disclosure propensity. The Accounting Review (July): 405-432.
Shackelford, D. A. 2021. Observations from a professor serving as dean. The Accounting Review (September): 403-410. (Similarities between outstanding scholars and successful deans: Be prepared, colleagues matter, communicate well, maintain a thick skin, tackle important problems, persist, keep learning, and focus on the mission).
Song, S. 2021. The informational value of segment data disaggregated by underlying industry: Evidence from the textual features of business descriptions. The Accounting Review (November): 361-396.
Stinson, S. R., M. M. Doxey and T. J. Rupert. 2021. The effects of income tax timing on retirement investment decisions. The Accounting Review (March): 435-463.
The Accounting Review. 2021. Erratum. The Accounting Review (November): 477. (Related to Botosan, C. A. 2019. Pathway to an integrated conceptual framework...).
Williams, B. and B. M. Williams. 2021. Real effects of financial reporting on innovation: Evidence from tax law and accounting standards. The Accounting Review (November): 397-425.
Xho, H. and V. Muslu. 2021. How do firms change investments based on MD&A disclosures of peer firms? The Accounting Review (March): 177-204.
Yang, J., Y. Yu and L. Zheng. 2021. The impact of shareholder litigation risk on equity incentives: Evidence from a quasi-natural experiment. The Accounting Review (November): 427-449.
Yin, H. 2021. Can employees exercise control over managers? The role of the employees' knowledge of manager behavior and manager discretion. The Accounting Review (September): 365-388.
Yoon, A. S. 2021. The role of private disclosures in markets with weak institutions: Evidence from market liberalization in China. The Accounting Review (July): 433-455.
Young, D. 2021. How social norms and social identification constrain aggressive reporting behavior. The Accounting Review (May): 449-478.
Zheng, X. 2021. A tale of two enforcement venues: Determinants and consequences of the SEC's choice of enforcement venue after the Dodd-Frank Act. The Accounting Review (November): 451-476.