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Volume 95, Issue 4
July 2020
Issue Cover
ISSN 0001-4826
EISSN 1558-7967
In this Issue
Covers and Front Matter
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ARTICLES

Managerial Ability and Income Smoothing
Bok Baik; Sunhwa Choi; David B. Farber
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Asymmetric Timeliness and the Resolution of Investor Disagreement and Uncertainty at Earnings Announcements
Mary E. Barth; Wayne R. Landsman; Vivek Raval; Sean Wang
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The Unintended Consequences of Material Weakness Reporting on Auditors' Acceptance of Aggressive Client Reporting
Tim D. Bauer; Anthony C. Bucaro; Cassandra Estep
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How Often Do Managers Withhold Information?
Jeremy Bertomeu; Paul Ma; Iván Marinovic
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How do Risk-Based Inspections Impact Auditor Behavior? Experimental Evidence on the PCAOB's Process
Lori Shefchik Bhaskar
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Accounting Comparability and Corporate Innovative Efficiency
Justin Chircop; Daniel W. Collins; Lars Helge Hass; Nhat (Nate) Q. Nguyen
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Bring the Noise, But Not the Funk: Does the Effect of Performance Measure Noise on Learning Depend on Whether the Learning is Experiential or Vicarious?
Jongwoon (Willie) Choi; Gary Hecht; Ivo D. Tafkov; Kristy L. Towry
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Who Should Select New Employees, Headquarters or the Unit Manager? Consequences of Centralizing Hiring at a Retail Chain
Carolyn Deller; Tatiana Sandino
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The Effect of Performance Reporting Frequency on Employee Performance
Gary Hecht; Jessen L. Hobson; Laura W. Wang
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Tax and Nontax Incentives in Income Shifting: Evidence from Shadow Insurers
Bradford F. Hepfer; Jaron H. Wilde; Ryan J. Wilson
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Economic Consequences of Corporate Governance Disclosure: Evidence from the 2006 SEC Regulation on Related-Party Transactions
Ole-Kristian Hope; Haihao (Ross) Lu
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The Valuation of Discontinued Operations and Its Effect on Classification Shifting
Steven E. Kaplan; David G. Kenchington; Brian S. Wenzel
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Does Using Accounting Data in Performance Evaluations Spoil Team Creativity? The Role of Leadership Behavior
Aleksandra Klein; Gerhard Speckbacher
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Economic Consequences of Risk Disclosures: Evidence from Crowdfunding
Joshua M. Madsen; Jeff L. McMullin
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Editorial Policy
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July 2020 Placement Ads
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All Issues
  • Online ISSN 1558-7967
  • Print ISSN 0001-4826

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