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Volume 85, Issue 4
1 July 2010
The Accounting Review Cover Image for Volume 85, Issue 4
ISSN 0001-4826
EISSN 1558-7967

EDITORIAL

Introduction to a Forum on Individual Differences in Accounting Behavior
Steven J. Kachelmeier
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MAIN ARTICLES

What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure
Linda Smith Bamber; John (Xuefeng) Jiang; Isabel Yanyan Wang
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The Effects of Executives on Corporate Tax Avoidance
Scott D. Dyreng; Michelle Hanlon; Edward L. Maydew
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Oligopoly, Disclosure, and Earnings Management
Mark Bagnoli; Susan G. Watts
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Financial Reporting Quality, Private Information, Monitoring, and the Lease-versus-Buy Decision
Anne Beatty; Scott Liao; Joseph Weber
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Whistle-Blowing: Target Firm Characteristics and Economic Consequences
Robert M. Bowen; Andrew C. Call; Shiva Rajgopal
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Auditors’ Use of Brainstorming in the Consideration of Fraud: Reports from the Field
Joseph F. Brazel; Tina D. Carpenter; J. Gregory Jenkins
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Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items
Yun Fan; Abhijit Barua; William M. Cready; Wayne B. Thomas
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Joint Effects of Principles-Based versus Rules-Based Standards and Auditor Type in Constraining Financial Managers’ Aggressive Reporting
Karim Jamal; Hun-Tong Tan
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Intangible Returns, Accruals, and Return Reversal: A Multiperiod Examination of the Accrual Anomaly
Robert J. Resutek
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Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms
Chang Joon Song; Wayne B. Thomas; Han Yi
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Do MD&A Disclosures Help Users Interpret Disproportionate Inventory Increases?
Yan Sun
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Cost Behavior and Analysts’ Earnings Forecasts
Dan Weiss
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BOOK REVIEWS

Experimental Research in Financial Reporting: From the Laboratory to the Virtual World
ROBERT BLOOMFIELD; KRISTINA RENNEKAMP; KATHRYN KADOUS, Reviewer
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The Execution Premium: Linking Strategy to Operations for Competitive Advantage
ROBERT S. KAPLAN; DAVID P. NORTON; SHAHID ANSARI, Reviewer
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Principles before Standards: The ICAEW’s ‘N Series' of Recommendations on Accounting Principles 1942–1969
STEPHEN ZEFF, (Editor); CHRISTOPHER NAPIER, Reviewer
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Errata

Errata
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ADDITIONAL JOURNAL CONTENT

Additional Journal Content
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All Issues
  • Online ISSN 1558-7967
  • Print ISSN 0001-4826

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