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Volume 36, Issue 3
September 2022
Issue Cover
ISSN 0888-7993
EISSN 1558-7975
In this Issue

COMMENTARY

Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the FASB Invitation to Comment on Identifiable Intangible Assets and Subsequent Accounting for Goodwill
Shana M. Clor-Proell; Nerissa Brown; Stephen R. Stubben; Brian J. White; Elizabeth Blankespoor; Elizabeth A. Gordon; Mahendra R Gujarathi; Elaine Henry; Kenneth J. Merkley
View articletitled, Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the FASB Invitation to Comment on <em>Identifiable Intangible Assets and Subsequent Accounting for Goodwill</em>
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ARTICLES

Convertible Debt Usage and the Pricing of Audit Services
Henri Akono; Heeick Choi; Khondkar E. Karim
View articletitled, Convertible Debt Usage and the Pricing of Audit Services
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Voluntary Disclosure of Disaggregated Balance Sheet and Cash Flow Information around Restatements
Kai Chen; Darren Henderson; Christine I. Wiedman
View articletitled, Voluntary Disclosure of Disaggregated Balance Sheet and Cash Flow Information around Restatements
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The Development of Expected-Loss Methods of Accounting for Credit Losses: A Review with Analysis of Comment Letters
Noor Hashim; Weijia Li; John O'Hanlon
View articletitled, The Development of Expected-Loss Methods of Accounting for Credit Losses: A Review with Analysis of Comment Letters
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How Does Reciprocal Rent-Seeking Between Politicians and Auditors Influence Audit Quality? Evidence from China
Ku He; Xiaofei Pan; Gary Gang Tian; Yanling Wu; Chun Cai
View articletitled, How Does Reciprocal Rent-Seeking Between Politicians and Auditors Influence Audit Quality? Evidence from China
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Overview of U.S. State and Local Government Financial Reporting: A Reference for Academic Research
Won Jung Kim; Marlene A. Plumlee; Stephen R. Stubben
View articletitled, Overview of U.S. State and Local Government Financial Reporting: A Reference for Academic Research
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The Joint Effect of Presentation Format and Disclosure Balance on Investors' Reactions to Sensitivity Disclosures of Hedging Instruments
Wenhuan Liu; Hun-Tong Tan; Tu Xu; Jixun Zhang
View articletitled, The Joint Effect of Presentation Format and Disclosure Balance on Investors' Reactions to Sensitivity Disclosures of Hedging Instruments
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Publication Benchmarking Data Based on Faculty Promoted at the Top 200 Worldwide Accounting Research Institutions
Jared S. Moon; Scott L. Summers; Nathan J. Waddoups; David A. Wood
View articletitled, Publication Benchmarking Data Based on Faculty Promoted at the Top 200 Worldwide Accounting Research Institutions
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Comment Letters on Annual Reports: Evidence from an Emerging Market
Shuo Yang
View articletitled, Comment Letters on Annual Reports: Evidence from an Emerging Market
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Editorial Policy
View articletitled, Editorial Policy
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Covers and Front Matter
View articletitled, Covers and Front Matter
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All Issues
  • Online ISSN 1558-7975
  • Print ISSN 0888-7993

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