The publisher, American Accounting Association, regrets an error in “The Association between SFAS No. 157 Fair Value Hierarchy Information and Conditional Accounting Conservatism,” by Johnathan Black, Jeff Zeyun Chen, and Marc Cussatt in The Accounting Review, Volume 93, Number 5, September 2018.

On the title page, the “Editor's note” was shown as “Accepted by Mary E. Barth, under the Senior Editorship of Mark L. DeFond.” It should have been “Accepted by Mark L. DeFond.”

The original article has been corrected, The error only exists in the printed version.

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