Management And Accounting Web

The Accounting Review 2016

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.