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Issues

Volume 86, Issue 1
1 January 2011
Issue Cover
ISSN 0001-4826
EISSN 1558-7967

MAIN ARTICLES

Determinants of Investors’ Information Acquisition: Credibility and Confirmation
Jane Thayer
View articletitled, Determinants of Investors’ Information Acquisition: Credibility and Confirmation
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The Spread of Aggressive Corporate Tax Reporting: A Detailed Examination of the Corporate-Owned Life Insurance Shelter
Jennifer L. Brown
View articletitled, The Spread of Aggressive Corporate Tax Reporting: A Detailed Examination of the Corporate-Owned Life Insurance Shelter
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Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting
Dan S. Dhaliwal; Oliver Zhen Li; Albert Tsang; Yong George Yang
View articletitled, Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting
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Should Investors Follow the Prophets or the Bears? Evidence on the Use of Public Information by Analysts and Short Sellers
Michael S. Drake; Lynn Rees; Edward P. Swanson
View articletitled, Should Investors Follow the Prophets or the Bears? Evidence on the Use of Public Information by Analysts and Short Sellers
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Incentive Compensation and Promotion-Based Incentives of Mid-Level Managers: Evidence from a Multinational Corporation
Merle Ederhof
View articletitled, Incentive Compensation and Promotion-Based Incentives of Mid-Level Managers: Evidence from a Multinational Corporation
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The Role of Organizational Absorptive Capacity in Strategic Use of Business Intelligence to Support Integrated Management Control Systems
Mohamed Z. Elbashir; Philip A. Collier; Steve G. Sutton
View articletitled, The Role of Organizational Absorptive Capacity in Strategic Use of Business Intelligence to Support Integrated Management Control Systems
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Disaggregating Management Forecasts to Reduce Investors’ Susceptibility to Earnings Fixation
W. Brooke Elliott; Jessen L. Hobson; Kevin E. Jackson
View articletitled, Disaggregating Management Forecasts to Reduce Investors’ Susceptibility to Earnings Fixation
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Percent Accruals
Nader Hafzalla; Russell Lundholm; E. Matthew Van Winkle
View articletitled, Percent Accruals
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Do Investors Understand Really Dirty Surplus?
Wayne R. Landsman; Bruce L. Miller; Ken Peasnell; Shu Yeh
View articletitled, Do Investors Understand Really Dirty Surplus?
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Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?
Alastair Lawrence; Miguel Minutti-Meza; Ping Zhang
View articletitled, Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?
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The Role of the Internal Audit Function in the Disclosure of Material Weaknesses
Shu Lin; Mina Pizzini; Mark Vargus; Indranil R. Bardhan
View articletitled, The Role of the Internal Audit Function in the Disclosure of Material Weaknesses
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The Causes and Consequences of Internal Control Problems in Nonprofit Organizations
Christine Petrovits; Catherine Shakespeare; Aimee Shih
View articletitled, The Causes and Consequences of Internal Control Problems in Nonprofit Organizations
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BOOK REVIEWS

Accountants’ Truth: Knowledge and Ethics in the Financial World
MATTHEW GILL; ANDREW ABBOTT, Reviewer
View articletitled, Accountants’ Truth: Knowledge and Ethics in the Financial World
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EDITORIAL POLICY AND STYLE INFORMATION

Editorial Policy and Style Information
View articletitled, Editorial Policy and Style Information
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PLACEMENT ADS

January 2011 Placement Ads
View articletitled, January 2011 Placement Ads
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ADDITIONAL JOURNAL CONTENT

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

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