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Volume 85, Issue 4

1 July 2010

ISSN 0001-4826

EISSN 1558-7967

In this Issue

EDITORIAL
MAIN ARTICLES
BOOK REVIEWS
Errata
ADDITIONAL JOURNAL CONTENT

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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The Role of Gender in the Aggressive Questioning of CEOs During Earnings Conference Calls

Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings

Editorial Policy

Theory Testing and Process Evidence in Accounting Experiments

Online ISSN 1558-7967
Print ISSN 0001-4826

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