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Volume 26, Issue 2

1 June 2012

ISSN 0888-7993

EISSN 1558-7975

In this Issue

ARTICLES
COMMENTARY
SYMPOSIUM ON DISCLOSURE
EDITORIAL POLICY AND STYLE INFORMATION
ADDITIONAL JOURNAL CONTENT

ARTICLES

A Post-SOX Examination of Factors Associated with the Size of Internal Audit Functions

Urton L. Anderson; Margaret H. Christ; Karla M. Johnstone; Larry E. Rittenberg

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Investors', Auditors', and Lenders' Understanding of the Message Conveyed by the Standard Audit Report on the Financial Statements

Stephen Kwaku Asare; Arnold M. Wright

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Associations between Internal and External Corporate Governance Characteristics: Implications for Investigating Financial Accounting Restatements

William R. Baber; Lihong Liang; Zinan Zhu

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The Factors that Affect Accountants' Decisions to Seek Careers with Big 4 versus Non-Big 4 Accounting Firms

Penelope L. Bagley; Derek Dalton; Marc Ortegren

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Exploring the Strategic Integration of Sustainability Initiatives: Opportunities for Accounting Research

Brian Ballou; Ryan J. Casey; Jonathan H. Grenier; Dan L. Heitger

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Tax Professionals' Responsibility for Fraud Detection: The Effects of Engagement Type and Audit Status

F. Todd DeZoort; Paul D. Harrison; Edward J. Schnee

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Determinants of the Persistence of Internal Control Weaknesses

Bonnie K. Klamm; Kevin W. Kobelsky; Marcia Weidenmier Watson

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COMMENTARY

The Role of Accounting in the Financial Crisis: Lessons for the Future

S. P. Kothari; Rebecca Lester

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SYMPOSIUM ON DISCLOSURE

Corporate Disclosure: A Symposium

Shyam Sunder

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A Pragmatic Approach to More Efficient Corporate Disclosure

Robert J. Bloomfield

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Disclosure and Incentives

Jonathan C. Glover

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Dysfunctional Consequences of Disclosure

Karim Jamal

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The Role of Capital Market Settings in Disclosure Policy

Robert E. Verrecchia

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EDITORIAL POLICY AND STYLE INFORMATION

Editorial Policy and Style Information

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ADDITIONAL JOURNAL CONTENT

Additional Journal Content

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Editorial Policy

Publication Benchmarking Data Based on Faculty Promoted at the Top 200 Worldwide Accounting Research Institutions

Accounting Horizons Revised Editorial Policy: A Renewed Focus on Practice Problems of Real Consequence

The Kinney Three Paragraphs (and More) for Accounting Ph.D. Students

Online ISSN 1558-7975
Print ISSN 0888-7993

Information for Authors
Authorship Policy
Plagiarism Policy
Data Integrity Policy

Citing Corrected Articles Policy
Minimizing Overlapping Decision Rights Policy
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