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Volume 93, Issue 5
1 September 2018
Issue Cover
ISSN 0001-4826
EISSN 1558-7967
In this Issue

Articles

Team Member Subjective Communication in Homogeneous and Heterogeneous Teams
Markus C. Arnold; R. Lynn Hannan; Ivo D. Tafkov
View articletitled, Team Member Subjective Communication in Homogeneous and Heterogeneous Teams
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Creditor Influence and CEO Compensation: Evidence from Debt Covenant Violations
Steven Balsam; Yuqi Gu; Connie X. Mao
View articletitled, Creditor Influence and CEO Compensation: Evidence from Debt Covenant Violations
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Leveling the Playing Field between Large and Small Institutions: Evidence from the SEC's XBRL Mandate
Nilabhra Bhattacharya; Young Jun Cho; Jae B Kim
View articletitled, Leveling the Playing Field between Large and Small Institutions: Evidence from the SEC's XBRL Mandate
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A Field Study on Small Accounting Firm Membership in Associations and Networks: Implications for Audit Quality
Kenneth L. Bills; Christie Hayne; Sarah E. Stein
View articletitled, A Field Study on Small Accounting Firm Membership in Associations and Networks: Implications for Audit Quality
Supplementary data
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Taxes and Peer Effects
Andrew Bird; Alexander Edwards; Thomas G. Ruchti
View articletitled, Taxes and Peer Effects
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The Association between SFAS No. 157 Fair Value Hierarchy Information and Conditional Accounting Conservatism
Jonathan Black; Jeff Zeyun Chen; Marc Cussatt
View articletitled, The Association between SFAS No. 157 Fair Value Hierarchy Information and Conditional Accounting Conservatism
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The Effect of Real Earnings Management on Auditor Scrutiny of Management's Other Financial Reporting Decisions
Benjamin P. Commerford; Richard C. Hatfield; Richard W. Houston
View articletitled, The Effect of Real Earnings Management on Auditor Scrutiny of Management's Other Financial Reporting Decisions
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Predicting Accruals Based on Cash-Flow Properties
Richard M. Frankel; Yan Sun
View articletitled, Predicting Accruals Based on Cash-Flow Properties
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Lenders' Experience with Borrowers' Major Customers and the Debt Contracting Demand for Accounting Conservatism
Guojin Gong; Shuqing Luo
View articletitled, Lenders' Experience with Borrowers' Major Customers and the Debt Contracting Demand for Accounting Conservatism
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Custom Contrast Testing: Current Trends and a New Approach
Ryan D. Guggenmos; M. David Piercey; Christopher P. Agoglia
View articletitled, Custom Contrast Testing: Current Trends and a New Approach
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The Expected Rate of Credit Losses on Banks' Loan Portfolios
Trevor S. Harris; Urooj Khan; Doron Nissim
View articletitled, The Expected Rate of Credit Losses on Banks' Loan Portfolios
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The Influence of Judgment Decomposition on Auditors' Fraud Risk Assessments: Some Trade-Offs
Chad A. Simon; Jason L. Smith; Mark F. Zimbelman
View articletitled, The Influence of Judgment Decomposition on Auditors' Fraud Risk Assessments: Some Trade-Offs
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Multinational Tax Incentives and Offshored U.S. Jobs
Braden M. Williams
View articletitled, Multinational Tax Incentives and Offshored U.S. Jobs
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Locked-In: The Effect of CEOs' Capital Gains Taxes on Corporate Risk-Taking
Benjamin P. Yost
View articletitled, Locked-In: The Effect of CEOs' Capital Gains Taxes on Corporate Risk-Taking
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Book Reviews

Financial Analysts and Their Contribution to Well-Functioning Capital Markets
Dan Givoly; Gary C. Biddle
View articletitled, Financial Analysts and Their Contribution to Well-Functioning Capital Markets
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Editorial Policy and Style Information
View articletitled, Editorial Policy and Style Information
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September 2018 Placement Ads
View articletitled, September 2018 Placement Ads
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Covers and Front Matter
View articletitled, Covers and Front Matter
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All Issues
  • Online ISSN 1558-7967
  • Print ISSN 0001-4826

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