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
Amiram, D. and M. M. Frank. 2016. Foreign portfolio investment and shareholder dividend taxes. The Accounting Review (May): 717-740.
Anantharaman, D., J. A. Pittman and N. Wans. 2016. State liability regimes within the United States and auditor reporting. The Accounting Review (November): 1545-1575.
Baginski, S. P. and L. A. Hinson. 2016. Cost of capital free-riders. The Accounting Review (September): 1291-1313.
Baldenius, T., A. A. Nezlobin and I. Vaysman. 2016. Managerial performance evaluation and real options. The Accounting Review (May): 741-766.
Batta, G. E., J. Qiu and F. Yu. 2016. Credit derivatives and analyst behavior. The Accounting Review (September): 1315-1343.
Bens, D. A., M. Cheng and M. Neamtiu. 2016. The impact of SEC disclosure monitoring on the uncertainty of fair value estimates. The Accounting Review (March): 349-375.
Bertomeu, J. and I. Marinovic. 2016. A theory of hard and soft information. The Accounting Review (January): 1-20.
Biddle, G. C. 2016. Book review: Designing for growth: A design thinking tool kit for managers/designing for growth: Field book. The Accounting Review (March): 710-713.
Bills, K. L., L. M. Cunningham and L. A. Myers. 2016. Small audit firm membership in associations, networks, and alliances: Implications for audit quality and audit fees. The Accounting Review (May): 767-792.
Bradshaw, M. T., L. F. Lee and K. Peterson. 2016. The interactive role of difficulty and incentives in explaining the annual earnings forecast walkdown. The Accounting Review (July): 995-1021.
Brasel, K., M. M. Doxey and J. H. Grenier. 2016. Risk disclosure preceding negative outcomes: The effects of reporting critical audit matters on judgments of auditor liability. The Accounting Review (September): 1345-1362.
Brazel, J. F., S. B. Jackson and T. J. Schaefer. 2016. The outcome effect and professional skepticism. The Accounting Review (November): 1577-1599.
Brochet, F., P. Naranjo and G. Yu. 2016. The capital market consequences of language barriers in the conference calls of non-U.S. firms. The Accounting Review (July): 1023-1049.
Bruggen, A. and J. L. Luft. 2016. Cost estimates, cost overruns, and project continuation decisions. The Accounting Review (May): 793-810.
Bushman, R. M., Z. Dai and W. Zhang. 2016. Management team incentive: Dispersion and firm performance. The Accounting Review (January): 21-45.
Call, A. C., M. Hewitt, T. Shevlin and T. L. Yohn. 2016. Firm-specific estimates of differential persistence and their incremental usefulness for forecasting and valuation. The Accounting Review (May): 811-833.
Chen, K., Q. Cheng, Y. C. Lin and Y. Lin and X. Xiao. 2016. Financial reporting quality of Chinese reverse merger firms: The reverse merger effect or the weak country effect? The Accounting Review (September): 1363-1390.
Chen, P. 2016. Banks' acquisition of private information about financial misreporting. The Accounting Review (May): 835-857.
Cheng, Q., J. Lee and T. Shevlin. 2016. Internal governance and real earnings management. The Accounting Review (July): 1051-1085.
Choi, J., A. H. Newman and I. D. Tafkov. 2016. A marathon, a series of sprints, or both? Tournament horizon and dynamic task complexity in multi-period settings. The Accounting Review (September): 1391-1410.
Choi, J., G. Hecht, I. D. Tafkov and K. L. Towry. 2016. Vicarious learning under implicit contracts. The Accounting Review (July): 1087-1108.
Christensen, D. M. 2016. Corporate accountability reporting and high-profile misconduct. The Accounting Review (March): 377-399.
Dechow, P. M., A. Lawrence and J. P. Ryans. 2016. SEC comment letters and insider sales. The Accounting Review (March): 401-439.
DeFond, M. L. 2016. Annual report and editorial commentary for The Accounting Review. The Accounting Review (November): 1817-1839.
DeFond, M. L., C. Y. Lim and Y. Zang. 2016. Client conservatism and auditor-client contracting. The Accounting Review (January): 69-98.
Drake, K. D., N. C. Goldman and S. J. Lusch. 2016. Do income tax-related deficiencies in publicly disclosed PCAOB Part II reports influence audit client financial reporting of income tax accounts? The Accounting Review (September): 1411-1439.
Dye, R. A. and S. S. Sridhar. 2016. Hedging executive compensation risk through investment banks. The Accounting Review (July): 1109-1138.
Dyreng, S. D. and K. S. Markle. 2016. The effect of financial constraints on income shifting by U.S. multinationals. The Accounting Review (November): 1601-1627.
Edwards, A., C. Schwab and T. Shevlin. 2016. Financial constraints and cash tax savings. The Accounting Review (May): 859-881.
Feltham, G. A., C. Hofmann and R. J. Idjejikian. 2016. Performance aggregation and decentralized contracting. The Accounting Review (January): 99-117.
Franco, F. 2016. Book review: Institutional Investor Activism: Hedge Funds and Private Equity, Economics and Regulation. The Accounting Review (March): 707-710.
Franco, F., O. Urcan and F. P. Vasvari. 2016. Corporate diversification and the cost of debt: The role of segment disclosures. The Accounting Review (July): 1139-1165.
Frederickson, J. R. and L. Zolotoy. 2016. Competing earnings announcements: Which announcement do investors process first? The Accounting Review (March): 441-462.
Gimbar, C., B. Hansen and M. E. Ozlanski. 2016. The effect of critical audit matter paragraphs and accounting standard precision on auditor liability. The Accounting Review (November): 1629-1646.
Goh, B. W., J. Lee, C. Y. Lim and T. Shevlin. 2016. The effect of corporate tax avoidance on the cost of equity. The Accounting Review (November): 1647-1670.
Gong, Q., Z. Li, Y. Lin and L. Wu. 2016. On the benefits of audit market consolidation: Evidence from merged audit firms. The Accounting Review (March): 463-488.
Guo, J., P. Huang, Y. Zhang and N. Zhou. 2016. The effect of employee treatment policies on internal control weaknesses and financial restatements. The Accounting Review (July): 1167-1194.
Hall, C. M. 2016. Does ownership structure affect labor decisions? The Accounting Review (November): 1671-1696.
Healy, P. M. and G. Serafeim. 2016. An analysis of firms' self-reported anticorruption efforts. The Accounting Review (March): 489-511.
Heflin, F., W. J. Kross and I. Suk. 2016. Asymmetric effects of regulation FD on management earnings forecasts. The Accounting Review (January): 119-152.
Henry, E. and A. J. Leone. 2016. Measuring qualitative information in capital markets research: Comparison of alternative methodologies to measure disclosure tone. The Accounting Review (January): 153-178.
Hugon, A., A. Kumar and A. Lin. 2016. Analysts, macroeconomic news, and the benefit of active in-house economists. The Accounting Review (March): 513-534.
Humphreys, K. A., M. S. Gary and K. T. Trotman. 2016. Dynamic decision making using the balanced scorecard framework. The Accounting Review (September): 1441-1465.
Ioannou, I., S. Xin Li and G. Serafeim. 2016. The effect of target difficulty on target completion: The case of reducing carbon emissions. The Accounting Review (September): 1467-1492.
Irvine, P. J., S. S. Park and C. Yildizhan. 2016. Customer-base concentration, profitability, and the relationship life cycle. The Accounting Review (May): 883-906.
Jayaraman, S. and S. P. Kothari. 2016. Cross-border financing by the industrial sector increases competition in the domestic banking sector. The Accounting Review (March): 535-558.
Keune, M. B., B. W. Mayhew and J. J. Schmidt. 2016. Non-big 4 local market leadership and its effect on competition. The Accounting Review (May): 907-931.
Khan, M., G. Serafeim and A. Yoon. 2016. Corporate sustainability: First evidence on materiality. The Accounting Review (November): 1697-1724.
Kirk, M. P. and S. Markov. 2016. Come on over: Analyst/investor days as a disclosure medium. The Accounting Review (November): 1725-1750.
Klassen, K. J., P. Lisowsky and D. Mescall. 2016. The role of auditors, non-auditors, and internal tax departments in corporate tax aggressiveness. The Accounting Review (January): 179-205.
Kothari, S. P., N. Mizik and S. Roychowdhury. 2016. Managing for the moment: The role of earnings management via real activities versus accruals in SEO valuation. The Accounting Review (March): 559-586.
Kubick, T. R., D. P. Lynch, M. A. Mayberry and T. C. Omer. 2016. The effects of regulatory scrutiny on tax avoidance: An examination of SEC comment letters. The Accounting Review (November): 1751-1780.
Lawrence, A., S. Siriviriyakul and R. G. Sloan. 2016. Who's the fairest of them all? Evidence from closed-end funds. The Accounting Review (January): 207-227.
Lee, J. 2016. Can investors detect managers' lack of spontaneity? Adherence to predetermined scripts during earnings conference calls. The Accounting Review (January): 229-250.
Lennox, C. S. 2016. Did the PCAOB's restrictions on auditors' tax services improve audit quality? The Accounting Review (September): 1493-1512.
Li, V. 2016. Do false financial statements distort peer firms' decisions? The Accounting Review (January): 251-278.
Li, X. and H. I. Yang. 2016. Internet appendix: "Mandatory financial reporting and voluntary disclosure: The effect of mandatory IFRS adoption on management forecasts." The Accounting Review (May): 1-20.
Li, X. and H. I. Yang. 2016. Mandatory financial reporting and voluntary disclosure: The effect of mandatory IFRS adoption on management forecasts. The Accounting Review (May): 933-953.
Liao, P. and S. Radhakrishnan. 2016. The effects of the auditor's insurance role on reporting conservatism and audit quality. The Accounting Review (March): 587-602.
Lin, J. and Y. Wang. 2016. The R&D. premium and takeover risk. The Accounting Review (May): 955-971.
Lourenco, S. M. 2016. Monetary incentives, feedback, and recognition - Complements or substitutes? Evidence from a field experiment in a retail services company. The Accounting Review (January): 279-297.
Majors, T. M. 2016. The interaction of communicating measurement uncertainty and the dark triad on managers' reporting decisions. The Accounting Review (May): 973-992.
Nelson, M. W., C. A. Proell and A. E. Randel. 2016. Team-oriented leadership and auditors' willingness to raise audit issues. The Accounting Review (November): 1781-1805.
Newton, N. J., J. S. Persellin, D. Wang and M. S. Wilkins. 2016. Internal control opinion shopping and audit market competition. The Accounting Review (March): 603-623.
Patatoukas, P. N. and J. K. Thomas. 2016. Placebo test of conditional conservatism. The Accounting Review (March): 625-648.
Robinson, L. A., B. Stromberg and E. M. Towery. 2016. One size does not fit all: How the uniform rules of FIN 48 affect the relevance of income tax accounting. The Accounting Review (July): 1195-1217.
Ryan, S. G., J. W. Tucker and Y. Zhou. 2016. Securitization and insider trading. The Accounting Review (March): 649-675.
Sangster, A. 2016. The genesis of double entry bookkeeping. The Accounting Review (January): 299-315.
Schroeder, J. H. 2016. The impact of audit completeness and quality on earnings announcement GAAP disclosures. The Accounting Review (March): 677-705.
Schroeder, J. H. and M. L. Shepardson. 2016. Do SOX 404 control audits and management assessments improve overall internal control system quality? The Accounting Review (September): 1513-1541.
Shevlin, T. 2016. Book review: The Hidden Wealth of Nations: The Scourge of Tax Havens. The Accounting Review (November): 1807-1812.
Soll, J. S. 2016. Book review: Political Standards: Corporate Interest, Ideology, and leadership in the Shaping of Accounting Rules for the Market Economy. The Accounting Review (July): 1285-1287.
Twedt, B. 2016. Spreading the word: Price discovery and newswire dissemination of management earnings guidance. The Accounting Review (January): 317-346.
Vorst, P. 2016. Real earnings management and long-term operating performance: The role of reversals in discretionary investment cuts. The Accounting Review (July): 1219-1256.
Wieczynska, M. 2016. The "Big" consequences of IFRS: How and when does the adoption of IFRS benefit global accounting firms? The Accounting Review (July): 1257-1283.
Zimmerman, J. L. 2016. Book review: The End of Accounting and the Path Forward for Investors and Managers. The Accounting Review (November): 1812-1816.