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Volume 35, Issue 1
March 2021
Issue Cover
ISSN 0888-7993
EISSN 1558-7975
In this Issue
Covers and Front Matter
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ARTICLES

The State of Segment Reporting by U.S. Public Entities: 1976–2017
Christine A. Botosan; Adrienna Huffman; Mary Harris Stanford
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The Role of Accounting in Ponzi Schemes
Stephen Deason; Shivaram Rajgopal; Gregory B. Waymire; Roger M. White
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Executive Board Member Financial Expertise and IPO Performance
Michael L. Ettredge; Chan Li; Qian Wang; Yang Xu
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An Alternative Approach to Distinguishing Liabilities from Equity
Mary S. Hill; Richard A. Price, III; George W. Ruch
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The Rewards for Meeting or Beating Managers' Own Earnings Guidance
Kai Wai Hui; Alfred Zhu Liu; Yao Zhang
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Starting Your Career at an Accounting Firm: The Role of Personality in Explaining Career Starts
Linde Kerckhofs; Kris Hardies; Marie-Laure Vandenhaute; Stefanie Ceustermans
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The Future of Assurance in Capital Markets: Reclaiming the Economic Imperative of the Auditing Profession
W. Robert Knechel
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Accountant as Digital Innovator: Roles and Competencies in the Age of Automation
Julia Kokina; Ruth Gilleran; Shay Blanchette; Donna Stoddard
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Implicit Attitudes and U.S. Tax Professionals' Reliance on Offshore Tax Professionals' Recommendations
Brian C. Spilker; Bryan W. Stewart; David A. Wood
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MEMORIAL

Frank Lewis Clarke (1933–2020): An International Journey in Quest of a More Serviceable Accounting
Graeme W. Dean; Martin E. Persson; Massimo Sargiacomo
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Editorial Policy
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All Issues
  • Online ISSN 1558-7975
  • Print ISSN 0888-7993

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