Management And Accounting Web

The Accounting Review 2019

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

Ali, A., N. Li and W. Zhang. 2019. Restrictions on managers' outside employment opportunities and asymmetric disclosure of bad versus good news. The Accounting Review (September): 1-25.

Amiram, D., A. M. Bauer and M. M. Frank. 2019. Tax avoidance at public corporations driven by shareholder taxes: Evidence from changes in dividend tax policy. The Accounting Review (September): 27-55.

Anantharaman, D. and N. Wans. 2019. Audit office experience with SOX 404(b) filers and SOX audit quality. The Accounting Review (July): 1-43.

Armstrong, C. S., S. Glaeser, S. Huang and D. J. Taylor. 2019. The economics of managerial taxes and corporate risk-taking. The Accounting Review (January): 1-24.

Arya, A., B. Mittendorf and R. N. V. Ramanan. 2019. Beyond profits: The rise of dual-purpose organizations and its consequences for disclosure. The Accounting Review (January): 25-43.

Badertscher, B. A., D. M. Shanthikumar and S. H. Teoh. 2019. Private firm investment and public peer misvaluation. The Accounting Review (November): 31-60.

Badertscher, B. A., S. P. Katz, S. O. Rego and R. J. Wilson. 2019. Conforming tax avoidance and capital market pressure. The Accounting Review (November): 1-30.

Balakrishnan, K., J. L. Blouin and W. R. Guay. 2019. Tax aggressiveness and corporate transparency. The Accounting Review (January): 45-69.

Baldenius, T., X. Meng and L. Qiu. 2019. Baised boards. The Accounting Review (March): 1-27.

Banker, R. D., R. Huang, R. Natarajan and S. Zhao. 2019. Market valuation of intangible asset: Evidence on SG&A expenditure. The Accounting Review (November): 61-90.

Bao, D., Y. Kim, G. M. Mian and L. Su. 2019. Do managers disclose or withhold bad news? Evidence from short interest. The Accounting Review (May): 1-26.

Beck, M. J. and E. G. Muldin. 2019. Erratum: Who's really in charge? Audit committee versus CFO power and audit fees. The Accounting Review (January): 357-360.

Bentley, J. W. 2019. Decreasing operational distortion and surrogation through narrative reporting. The Accounting Review (May): 27-55.

Berger, P. G., C. G. Ham and Z. R. Kaplan. 2019. Do analysts say anything about earnings without revising their earnings forecasts? The Accounting Review (March): 29-52.

Beuselinck, C., S. Cascino, M. Deloof and A. Vanstraelen. 2019. Earnings management within multinational corporations. The Accounting Review (July): 45-76.

Beyer, A., I. Guttman and I. Marinovic. 2019. Earnings management and earnings quality: Theory and evidence. The Accounting Review (July): 77-101.

Bhaskar, L. S., J. H. Schroeder and M. L. Shepardson. 2019. Integration of internal control and financial statement audits: Are two audits better than one? The Accounting Review (March): 53-81.

Bhattacharjee, S., K. K. Moreno and N. S. Wright. 2019. The impact of benchmark set composition on auditors' level 3 fair value judgments. The Accounting Review (November): 91-108.

Bizjak, J. M., S. L. Kalpathy and V. T. Mihov. 2019. Performance contingencies in CEO equity awards and debt contracting. The Accounting Review (September): 57-82.

Black, J., J. Z. Chen and M. Cussatt. 2019. Erratum: The association between SFAS No 157 fair value hierarchy information and conditional accounting conservatism. The Accounting Review (January): 361.

Bochkay, K., R. Chychyla and D. Nanda. 2019. Dynamics of CEO disclosure style. The Accounting Review (July): 103-140.

Botosan, C. A. 2019. Pathway to an integrated conceptual framework for financial reporting. The Accounting Review (July): 421-436.

Bozanic, Z., P. Choudhary and K. J. Merkley. 2019. Securities law expertise and corporate disclosure. The Accounting Review (July): 141-172.

Brochet, F., G. S. Miller, P. Naranjo and G. Yu. 2019. Managers' cultural background and disclosure attributes. The Accounting Review (May): 57-86.

Brown, A. B., J. Dai and E. Zur. 2019. Too busy or well-connected? Evidence from a shock to multiple directorships. The Accounting Review (March): 83-104.

Brown, T. and K. Fanning. 2019. The joint effects of internal auditors' approach and persuasion tactics on managers'  responses to internal audit advice. The Accounting Review (July): 173-188.

Bushee, B. J., T. H. Goodman and S. V. Sunder. 2019. Financial reporting quality, investment horizon, and institutional investor trading strategies. The Accounting Review (May): 87-112.

Carnes, R. R., D. M. Christensen and P. Lamoreaux. 2019. Investor demand for internal control audits of large U. S. companies: Evidence from a regulatory exemption for M&A transactions. The Accounting Review (January): 71-99.

Carter, M. E., F. Franco and I. Tuna. 2019. Matching premiums in the executive labor market. The Accounting Review (November): 109-136.

Caskey, J. and N. B. Ozel. 2019. Reporting and non-reporting incentives in leasing. The Accounting Review (November): 137-164.

Chapman, K., G. S. Miller and H. D. White. 2019. Investor relations and information assimilation. The Accounting Review (March): 105-131.

Chen, Q., X. Jiang and Y. Zhang. 2019. The effects of audit quality disclosure on audit effort and investment efficiency. The Accounting Review (July): 189-214.

Chen, S., K. Schucrard and B. Stomberg. 2019. Media coverage of corporate taxes. The Accounting Review (September): 83-116.

Church, B. K., W. Jiang, X. Kuang and A. Vitalis. 2019. A dollar for a tree or a tree for a dollar? The behavioral effects of measurement basis on managers' CSR investment decision. The Accounting Review (September): 117-137.

Cohen, M., S. P. Katz, S. Mutlu and G. Sadka. 2019. Do debt covenants constrain borrowings prior to violation? Evidence from SFAS 160. The Accounting Review (March): 133-156.

Corona, C., L. Nan and G. Zhang. 2019. Banks' asset reporting frequency and capital regulation: An analysis of discretionary use of fair-value accounting. The Accounting Review (March): 157-178.

Cunningham, L. M., C. Li, S. E. Stein and N. S. Wright. 2019. What's in a name? Initial evidence of U.S. audit partner identification using difference-in-differences analyses. The Accounting Review (September): 139-163.

Darrough, M. N. and M. Deng. 2019. The role of accounting information in optimal debt contracts with informed lenders. The Accounting Review (November): 165-200.

Davidson, R. H., A. Dey and A. J. Smith. 2019. CEO materialism and corporate social responsibility. The Accounting Review (January): 101-126.

Dennis, S. A., J. B. Griffin and K. M. Zehms. 2019. The value relevance of managers' and auditors' disclosures about material measurement uncertainty. The Accounting Review (July): 215-243.

Dyreng, S. D., M. Hanlon and E. L. Maydew. 2019. When does tax avoidance result in tax uncertainty? The Accounting Review (March): 179-203.

Edwards, A., M. Hutchens and S. O. Rego. 2019. The pricing and performance of supercharged IPOs. The Accounting Review (July): 245-273.

Emett, S. A. 2019. Investor reaction to disclosure of past performance and future plans. The Accounting Review (September): 165-188.

Files, R., G. S. Martin and S. J. Rasmussen. 2019. Regulator-cited cooperation credit and firm value: Evidence from enforcement actions. The Accounting Review (July): 275-302.

Gao, P. and G. Zhang. 2019. Accounting manipulation, peer pressure, and internal control. The Accounting Review (January): 127-151.

Gao, P. and G. Zhang. 2019. Auditing standards, professional judgment, and audit quality. The Accounting Review (November): 201-225.

Gao, Z., J. N. Myers, L. A. Myers and W. Wu. 2019. Can a hybrid method improve equity valuation? An empirical evaluation of the Ohlson and Johannesson (2016) model. The Accounting Review (November): 227-252.

Gaver, J. J. and S. Utke. 2019. Audit quality and specialist tenure. The Accounting Review (May): 113-147.

Ghannam, S., M. Bugeja and Z. P. Matolcsy. 2019. Are qualified and experience outside directors willing to join fraudulent firms and if so, why? The Accounting Review (March): 205-227.

Glendening, M., E. G. Mauldin and K. W. Shaw. 2019. Determinants and consequences of quantitative critical accounting estimate disclosures. The Accounting Review (September): 189-218.

Goncharov, I. and C. D. Peter. 2019. Does reporting transparency affect industry coordination? Evidence from the duration of international cartels. The Accounting Review (May): 149-175.

Green, T. C., R. Jame and B. Lock. 2019. Executive extraversion: Career and firm outcomes. The Accounting Review (May): 177-204.

Gu, Z., Z. Li, Y. G. Yang and G. Li. 2019. Friends in need are friends indeed: An analysis of social ties between financial analysts and mutual fund managers. The Accounting Review (January): 153-181.

Guenther, D. A., R. J. Wilson and K. Wu. 2019. Tax uncertainty and incremental tax avoidance. The Accounting Review (March): 229-247.

Heinrichs, A., J. Park and E. F. Soltes. 2019. Who consumes firm disclosures? Evidence from earnings conference calls. The Accounting Review (May): 205-231.

Heitzman, S. M. and M. Ogneva. 2019. Industry tax planning and stock returns. The Accounting Review (September): 219-246.

Hoang, K., K. Jamal and H. Tan. 2019. Determinants of audit engagement profitability. The Accounting Review (November): 253-283.

Houston, J. F., C. Lin, S. Liu and L. Wei. 2019. Litigation risk and voluntary disclosure: Evidence from legal changes. The Accounting Review (September): 247-272.

Hurley, P. J., B. W. Mayhew and K. M. Obermire. 2019. Realigning auditors' accountability: Experimental evidence. The Accounting Review (May): 233-250.

Jennings, J. 2019. The role of sell-side analysts after accusations of managerial misconduct. The Accounting Review (January): 183-203.

Jiang, J., I. Y. Wang and K. P. Wang. 2019. Big N auditors and audit quality: New evidence from quasi-experiments. The Accounting Review (January): 205-227.

Kachelmeier, S. J., L. W. Wang and M. G. Williamson. 2019. Incentivizing the creative process: From initial quantity to eventual creativity. The Accounting Review (March): 249-266.

Kajuter, P., F. Klassmann and M. Nienhaus. 2019. The effect of mandatory quarterly reporting on firm value. The Accounting Review (May): 251-277.

Kang, J. and L. Xu. 2019. Executive stock ownership guidelines and debt holder wealth. The Accounting Review (March): 267-295.

Khan, U., S. G. Ryan and A. Varma. 2019. Fair value versus amortized cost measurement and the timeliness of other-than-temporary impairments: Evidence from the insurance industry. The Accounting Review (November): 285-307.

Khan, U., X. Li, C. D. Williams and R. Wittenberg-Moerman. 2019. The effect of information opacity and accounting irregularities on personal lending relationships: Evidence from lender and manager co-migration. The Accounting Review (July): 303-344.

Kim, J., L. Y. Lu and Y. Yu. 2019. Analyst coverage and expected crash risk: Evidence from exogenous changes in analyst coverage. The Accounting Review (July): 345-364.

Kim, S., S. Kim and S. G. Ryan. 2019. Economic consequences of the AOCI filter removal for advanced approaches banks. The Accounting Review (November): 309-335.

Kothari, S. P. 2019. Accounting information in corporate governance: Implications for standard setting. The Accounting Review (March): 357-361.

Lee, H. S., A. L. Nagy and A. B. Zimmerman. 2019. Audit partner assignments and audit quality in the United States. The Accounting Review (March): 297-323.

Lee, K. and R. Menon. 2019. The effects of subjectivity on manager and auditor reporting. The Accounting Review (September): 273-295.

Leone, A. J., M. Minutti-Meza and C. E. Wasley. 2019. Influential observations and inference in accounting research. The Accounting Review (November): 337-364.

Li, M. 2019. Moral hazard and internal discipline: Theory and evidence. The Accounting Review (July): 365-400.

Liang, P. J and G. Zhang. 2019. On the social value of accounting objectivity in financial stability. The Accounting Review (January): 229-248.

Lourie, B. 2019. The revolving door of sell-side analysts. The Accounting Review (January): 249-270.

Lu, T., H. Sapra and A. Subramanian. 2019. Agency conflicts, bank capital regulation, and marking-to-market. The Accounting Review (November): 365-384.

Lyle, M. R. 2019. Information quality, growth options, and average future stock returns. The Accounting Review (January): 271-298.

Mauler, L. M. 2019. The effect of analysts' disaggregated forecasts on investors and managers: Evidence using pre-tax forecasts. The Accounting Review (May): 279-302.

Mills, L. F. 2019. Pursuing relevant (tax) research. The Accounting Review (July): 437-446.

Naughton, J. P., C. Wang, and I. Yeung. 2019. Investor sentiment for corporate social performance. The Accounting Review (July): 401-420.

Naughton, J. P., T. O. Rusticus, C. Wang and I. Yeung. 2019. Private litigation costs and voluntary disclosure: Evidence from the Morrison ruling. The Accounting Review (May): 303-327.

Nichol, J. E. 2019. The effects of contract framing on misconduct and entitlement. The Accounting Review (May): 329-344.

Patterson, E. R., J. R. Smith and S. L. Tiras. 2019. The effects of auditor tenure on fraud and its detection. The Accounting Review (September): 297-318.

Pfister, J. A. and K. Lukka. 2019. Interrelation of controls for autonomous motivation: A field study of productivity gains through pressure-induced process innovation. The Accounting Review (May): 345-371.

Qiu, B. and S. L. Slezak. 2019. The equilibrium relationships between performance-based pay, performance, and the commission and detection of fraudulent misreporting. The Accounting Review (March): 325-356.

Rackliffe, U. and G. B. Waymire. 2019. Book review: The Book of the Art of Trade by Benedetto Cotrugli. The Accounting Review (May): 373-375.

Sethuraman, M. 2019. The effects of reputation shocks to rating agencies on corporate disclosures. The Accounting Review (January): 299-326.

Simunic, D. A. 2019. Book review: The Big Four: The Curious Past and Perilous Future of the Global Accounting Monopoly by Ian D. Gow and Stuart Kells. The Accounting Review (January): 353-356.

Sloan, R. G. 2019. Fundamental analysis redux. The Accounting Review (March): 363-377.

Tsang, A., F. Xie and X. Xin. 2019. Foreign institutional investors and corporate voluntary disclosure around the world. The Accounting Review (September): 319-348.

Utke, S. 2019. The effect of shareholder-level taxes on organization form and stock ownership: Evidence from equity carve-outs of master limited partnerships. The Accounting Review (January): 327-351.

Zarowin, P. A. 2019. Book review: Financial Statement Analysis and Earnings Forecasting, Foundations and Trends in Accounting by Steven J. Monahan. The Accounting Review (May): 375-379.

Zhang, D. 2019. Top management team characteristics and financial reporting quality. The Accounting Review (September): 349-375.