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Volume 90, Issue 5
1 September 2015
Issue Cover
ISSN 0001-4826
EISSN 1558-7967
In this Issue

ARTICLES

Auditor Industry Specialization and Evidence of Cost Efficiencies in Homogenous Industries
Kenneth L. Bills; Debra C. Jeter; Sarah E. Stein
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Performance Target Revisions in Incentive Contracts: Do Information and Trust Reduce Ratcheting and the Ratchet Effect?
Jasmijn C. Bol; Jeremy B. Lill
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The Effectiveness of Credit Rating Agency Monitoring: Evidence from Asset Securitizations
Samuel Bonsall; Kevin Koharki; Monica Neamtiu
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Strategic Informed Trades, Diversification, and Expected Returns
Judson Caskey; John S. Hughes; Jun Liu
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Economic Freedom, Investment Flexibility, and Equity Value: A Cross-Country Study
Chih-Ying Chen; Peter F. Chen; Qinglu Jin
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CEO Contractual Protection and Managerial Short-Termism
Xia Chen; Qiang Cheng; Alvis K. Lo; Xin Wang
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The Value and Credit Relevance of Multiemployer Pension Plan Obligations
Ting Chen; Xiumin Martin; Christina A. Mashruwala; Shamin D. Mashruwala
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Who Did the Audit? Audit Quality and Disclosures of Other Audit Participants in PCAOB Filings
Carol Callaway Dee; Ayalew Lulseged; Tianming Zhang
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Reporting Regulatory Environments and Earnings Management: U.S. and Non-U.S. Firms Using U.S. GAAP or IFRS
Mark E. Evans; Richard W. Houston; Michael F. Peters; Jamie H. Pratt
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Information Complementarities and Supply Chain Analysts
Shuqing Luo; Nandu J. Nagarajan
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Interaction between Accounting Standards and Monetary Policy: The Effect of SFAS 115
Anthony A. Meder
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Risk versus Anomaly: A New Methodology Applied to Accruals
James A. Ohlson; Pawel Bilinski
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Volatility Forecasting Using Financial Statement Information
Suhas A. Sridharan
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Does Real-Time Reporting Deter Strategic Disclosures by Management? The Impact of Real-Time Reporting and Event Controllability on Disclosure Bunching
Xiaoli (Shaolee) Tian
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Supplementary data
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EDITORIAL POLICY

EDITORIAL POLICY
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PLACEMENT ADS

SEPTEMBER 2015 PLACEMENT ADS
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Additional Journal Content
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All Issues
  • Online ISSN 1558-7967
  • Print ISSN 0001-4826

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