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
Akbas, F., C. Jiang and P. D. Koch. 2017. The trend in firm profitability and the cross-section of stock returns. The Accounting Review (September): 1-32.
Amiram, D., A. Kalay and G. Sadka. 2017. Industry characteristics, risk premiums, and debt pricing. The Accounting Review (January): 1-27.
Arya, A., B. Mittlendorf and R. N. V. Ramanan. 2017. Synergy between accounting disclosures and forward-looking information in stock prices. The Accounting Review (March): 1-17.
Asay, H. S., W. B. Elliott and K. Rennekamp. 2017. Disclosure readability and the sensitivity of investors' valuation judgments to outside information. The Accounting Review (July): 1-25.
Bae, G. S., S. U. Choi, D. S. Dhaliwal and P. T. Lamoreaux. 2017. Auditors and client investment efficiency. The Accounting Review (March): 19-40.
Baldenius, T. and B. Michaeli. 2017. Investments and risk transfers. The Accounting Review (November): 1-23.
Banker, R. D., S. Basu and D. Byzalov. 2017. Implications of impairment decisions and assets' cash-flow horizons for conservatism research. The Accounting Review (March): 41-67.
Barth, M. E., W. R. Landsman and D. J. Taylor. 2017. The Jobs Act and information uncertainty in IPO firms. The Accounting Review (November): 25-47.
Beatty, A. 2017. Book review: The End of Alchemy: Money Banking, and the Future of the Global Economy by Mervyn King. The Accounting Review (January): 245-246. (Related to the 2007-2008 financial crisis. How did it happen?).
Bills, K. L., L. L. Lisic and T. A. Seidel. 2017. Do CEO succession and succession planning affect stakeholders' perceptions of financial reporting risk? Evidence from audit fees. The Accounting Review (July): 27-52.
Bird, A. and S. A. Karolyi. 2017. Governance and taxes: Evidence from regression discontinuity. The Accounting Review (January): 29-50.
Blouin, J. L., B. J. Bushee and S. A. Sikes. 2017. Measuring tax-sensitive institutional investor ownership. The Accounting Review (November): 49-76.
Bonsall, S. B. IV., K. Koharki and M. Neamtiu. 2017. When do differences in credit rating methodologies matter? Evidence from high information uncertainty borrowers. The Accounting Review (July): 53-79.
Bratten, B., C. A. Gleason, S. A. Larocque and L. F. Mills. 2017. Forecasting taxes: New evidence from analysts. The Accounting Review (May): 1-29.
Cannon, N. H. and J. C. Bedard. 2017. Auditing challenging fair value measurements: Evidence from the field. The Accounting Review (July): 81-114.
Casas-Arce, P., F. A. Martinez-Jerez and V. G. Narayanan. 2017. The impact of forward-looking metrics on employee decision-making: The case of customer lifetime value. The Accounting Review (May): 31-56.
Cheng, L. 2017. Organized labor and debt contracting: Firm-level evidence from collective bargaining. The Accounting Review (May): 57-85.
Chi, S. S. and D. M. Shanthikumar. 2017. Local bias in Google search and the market response around earnings announcements. The Accounting Review (July): 115-143.
Christensen, D. M., M. B. Mikhail and B. R. Walther. 2017. From K street to Wall Street: Political connections and stock recommendations. The Accounting Review (May): 87-112.
Collins, D. W., R. S. Pungaliya and A. M. Vijh. 2017. The effects of firm growth and model specification choices on tests of earnings management in quarterly settings. The Accounting Review (March): 69-100.
Commerford, B. P., R. C. Hatfield, R. W. Houston and C. Mullis. 2017. Auditor information foraging behavior. The Accounting Review (July): 145-160.
Costello, A. M., R. Petacchi and J. P. Weber. 2017. The impact of balanced budget restrictions on states' fiscal actions. The Accounting Review (January): 51-71.
De Simone, L., K. J. Klassen and J. K. Seidman. 2017. Unprofitable affiliates and income shifting behavior. The Accounting Review (May): 113-136.
DeHaan, E. 2017. The financial crisis and corporate credit ratings. The Accounting Review (July): 161-189.
Dutta, S. and P. N. Patatoukas. 2017. Identifying conditional conservatism in financial accounting data: Theory and evidence. The Accounting Review (July): 191-216.
Ebert, M., D. Simons and J. D. Stecher. 2017. Discretionary aggregation. The Accounting Review (January): 73-91. (Hiding information via aggregation).
Erickson, D., M. Hewitt and L. A. Maines. 2017. Do investors perceive low risk when earnings are smooth relative to the volatility of operating cash flows? Discerning opportunity and incentive to report smooth earnings. The Accounting Review (May): 137-154.
Ernstberger, J., B. Link, M. Stich and O. Vogler. 2017. The real effects of mandatory quarterly reporting. The Accounting Review (September): 33-60.
Farrell, A. M., J. H. Grenier and J. Leiby. 2017. Scoundrels or stars? Theory and evidence on the quality of workers in online labor markets. The Accounting Review (January): 93-114. (Using online workers vs. students in accounting research).
Francis, B. B., D. M. Hunter, D. M. Robinson, M. N. Robinson and X. Yuan. 2017. Auditor changes and the cost of bank debt. The Accounting Review (May): 155-184.
Guenther, D. A., S. R. Matsunaga and B. M. Williams. 2017. Is tax avoidance related to firm risk? The Accounting Review (January): 115-136.
Harvey, P. J. 2017. Book review: Shoe Dog: A Memoir by the Creator of Nike. The Accounting Review (July): 269-272.
He, X., J. A. Pittman, O. M. Rui and D. Wu. 2017. Do social ties between external auditors and audit committee members affect audit quality? The Accounting Review (September): 61-87.
Hsu, C., K. E. Novoselov and R. Wang. 2017. Does accounting conservatism mitigate the shortcomings of CEO overconfidence? The Accounting Review (November): 77-101.
Huang, Y., R. Jennings and Y. Yu. 2017. Product market competition and managerial disclosure of earnings forecasts: Evidence from import tariff rate reductions. The Accounting Review (May): 185-207.
Jennings, J., J. Lee and D. A. Matsumoto. 2017. The effect of industry co-location on analysts' information acquisition costs. The Accounting Review (November): 103-127.
Joe, J. R., S. D. Vandervelde and Y. Wu. 2017. Use of high quantification evidence in fair value audits: Do auditors stay in their comfort zone? The Accounting Review (September): 89-116.
Karpoff, J. M., A. Koester, D. S. Lee and G. Martin. 2017. Proxies and databases in financial misconduct research. The Accounting Review (November): 129-163.
Kelly, K., A. Presslee and R. A. Webb. 2017. The effects of tangible rewards versus cash rewards in consecutive sales tournaments: A field experiment. The Accounting Review (November): 165-185.
Khan, M., S. Srinivasan and L. Tan. 2017. Institutional ownership and corporate tax avoidance: New evidence. The Accounting Review (March): 101-122.
Kim, S. and A. Klein. 2017. Did the 1999 NYSE and NASDAQ listing standard changes on audit committee composition benefit investors? The Accounting Review (November): 187-212.
Koch, C. and S. E. Salterio. 2017. The effects of auditor affinity for client and perceived client pressure on auditor proposed adjustments. The Accounting Review (September): 117-142.
Krishnan, J., J. Krishnan and H. Song. 2017. PCAOB international inspections and audit quality. The Accounting Review (September): 143-166.
Laurion, H., A. Lawrence and J. P. Ryans. 2017. U.S. audit partner rotations. The Accounting Review (May): 209-237.
Lawrence, A., J. P. Ryans and E. Y. Sun. 2017. Investor demand for sell-side research. The Accounting Review (March): 123-149.
Liuchuang, L., B. Qi, G. Tian and G. Zhang. 2017. The contagion effect of low-quality audits at the level of individual auditors. The Accounting Review (January): 137-163.
Lobo, G. J., M. Song and M. H. Stanford. 2017. The effect of analyst forecasts during earnings announcements on investor responses to reported earnings. The Accounting Review (May): 239-263.
Ma, M. 2017. Economic links and the spillover effect of earnings quality on market risk. The Accounting Review (November): 213-245.
Maksymov, E. M. and M. W. Nelson. 2017. Erratum: Malleable standards of care required by jurors when assessing auditor negligence. (January 2017). The Accounting Review (March): 273.
Masksymov, E. M. and M. W. Nelson. 2017. Malleable standards of care required by jurors when assessing auditor negligence. The Accounting Review (January): 165-181.
Michaeli, B. 2017. Divide and inform: Rationing information to facilitate persuasion. The Accounting Review (September): 167-199.
Nallareddy, S. and M. Ogneva. 2017. Predicting restatements in macroeconomic indicators using accounting information. The Accounting Review (March): 151-182.
Nessa, M. L. 2017. Repatriation tax costs and U.S. multinational companies' shareholder payouts. The Accounting Review (July): 217-241.
Owens, E. L., J. S. Wu and J. Zimmerman. 2017. Idiosyncratic shocks to firm underlying economics and abnormal accruals. The Accounting Review (March): 183-219.
Perols, J. L., R. M. Bowen, C. Zimmermann and B. Samba. 2017. Finding needles in a haystack: Using data analytics to improve fraud prediction. The Accounting Review (March): 221-245.
Reid, L. C. and J. V. Carcello. 2017. Investor reaction to the prospect of mandatory audit firm rotation. The Accounting Review (January): 183-211.
Shipman, J. E., Q. T. Swanquist and R. L. Whited. 2017. Propensity score matching in accounting research. The Accounting Review (January): 213-244.
Shivakumar, L. and O. Urcan. 2017. Why does aggregate earnings growth reflect information about future inflation? The Accounting Review (November): 247-276.
Tang, T., P. L. L. Mo and K. H. Chan. 2017. Tax collector or tax avoider? An investigation of intergovernmental agency conflicts. The Accounting Review (March): 247-270.
The Accounting Review. 2017. IA1. Rating performance - Comparison to prior work. The Accounting Review (July): 2-16.
The Accounting Review. 2017. IA2. Rating performance - S&P/Moody's versus Fitch. The Accounting Review (July): 17-22.
The Accounting Review. 2017. IA4. Robustness test - Usage of accounting information. The Accounting Review (July): 23-25.
The Accounting Review. 2017. IA5. Debt contracting - Analysis of other contract terms. The Accounting Review (July): 26-28.
The Accounting Review. 2017. IA6. Debt pricing - Levels-based CDS value-relevance tests. The Accounting Review (July): 29-31.
The Accounting Review. 2017. IA7. Debt pricing - Changes-based CDS value-relevance tests. The Accounting Review (July): 32-35.
The Accounting Review. 2017. IA8. Analysis of CRA news coverage. The Accounting Review (July): 36-38.
The Accounting Review. 2017. IA9. References not in the main paper. The Accounting Review (July): 39.
The Accounting Review. 2017. Internet appendix. The Accounting Review (November): 55-63.
The Accounting Review. 2017. Online appendix B: Examples of analyst portfolio choices as the costs and benefits of coverage vary. The Accounting Review (November): 1-4.
Towery, E. M. 2017. Unintended consequences of linking tax return disclosures to financial reporting for income taxes: Evidence from schedule UTP. The Accounting Review (September): 201-226.
Versano, T. and B. Trueman. 2017. Expectations management. The Accounting Review (September): 227-246.
Wilde, J. H. 2017. The deterrent effect of employee whistleblowing on firms' financial misreporting and tax aggressiveness. The Accounting Review (September): 247-280.
Xue, H. 2017. Independent and affiliated analysts: Disciplining and herding. The Accounting Review (July): 243-267.