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Volume 86, Issue 3
1 May 2011
Issue Cover
ISSN 0001-4826
EISSN 1558-7967

MAIN ARTICLES

Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions
Christopher P. Agoglia; Timothy S. Doupnik; George T. Tsakumis
View articletitled, Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions
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Effects of SFAS 133 on the Risk Relevance of Accounting Measures of Banks’ Derivative Exposures
Anwer S. Ahmed; Emre Kilic; Gerald J. Lobo
View articletitled, Effects of SFAS 133 on the Risk Relevance of Accounting Measures of Banks’ Derivative Exposures
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Supply Chains and Segment Profitability: How Input Pricing Creates a Latent Cross-Segment Subsidy
Anil Arya; Brian Mittendorf
View articletitled, Supply Chains and Segment Profitability: How Input Pricing Creates a Latent Cross-Segment Subsidy
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Detection and Severity Classifications of Sarbanes-Oxley Section 404 Internal Control Deficiencies
Jean C. Bedard; Lynford Graham
View articletitled, Detection and Severity Classifications of Sarbanes-Oxley Section 404 Internal Control Deficiencies
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Capital Structure, Cost of Capital, and Voluntary Disclosures
Jeremy Bertomeu; Anne Beyer; Ronald A. Dye
View articletitled, Capital Structure, Cost of Capital, and Voluntary Disclosures
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Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes
Jennifer L. Blouin; Jana S. Raedy; Douglas A. Shackelford
View articletitled, Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes
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How a Systems Perspective Improves Knowledge Acquisition and Performance in Analytical Procedures
Billy E. Brewster
View articletitled, How a Systems Perspective Improves Knowledge Acquisition and Performance in Analytical Procedures
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Changes over Time in the Revenue-Expense Relation: Accounting or Economics?
Dain C. Donelson; Ross Jennings; John McInnis
View articletitled, Changes over Time in the Revenue-Expense Relation: Accounting or Economics?
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Internal Controls and Conditional Conservatism
Beng Wee Goh; Dan Li
View articletitled, Internal Controls and Conditional Conservatism
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Relative Performance Evaluation and Related Peer Groups in Executive Compensation Contracts
Guojin Gong; Laura Yue Li; Jae Yong Shin
View articletitled, Relative Performance Evaluation and Related Peer Groups in Executive Compensation Contracts
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Inflation and Nominal Financial Reporting: Implications for Performance and Stock Prices
Yaniv Konchitchki
View articletitled, Inflation and Nominal Financial Reporting: Implications for Performance and Stock Prices
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The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts
Reuven Lehavy; Feng Li; Kenneth Merkley
View articletitled, The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts
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BOOK REVIEWS

Psychology Models of Management Accounting,
JOAN LUFT; MICHAEL D. SHIELDS; THERESA LIBBY, Reviewer
View articletitled, Psychology Models of Management Accounting,
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Accountancy and Empire: The British Legacy of Professional Organization
CHRIS POULLAOS, Editor; SUKI SIAN, Editor, (editors); IGNACE DE BEELDE, Reviewer
View articletitled, Accountancy and Empire: The British Legacy of Professional Organization
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Capsule Commentary
STEPHEN ZEFF
View articletitled, Capsule Commentary
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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

May 2011 Placement Ads
View articletitled, May 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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