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Issues

Volume 96, Issue 5
September 2021
The Accounting Review Cover Image for Volume 96, Issue 5
ISSN 0001-4826
EISSN 1558-7967
In this Issue
Covers and Front Matter
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ARTICLES

Disclosure Regulation and Competitive Interactions: Evidence from the Oil and Gas Industry
Marc Badia; Miguel Duro; Bjorn N. Jorgensen; Gaizka Ormazabal
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Stock Price Management and Share Issuance: Evidence from Equity Warrants
Mary E. Barth; Kurt H. Gee; Doron Israeli; Ron Kasznik
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Identifying Insincere and Sincere Bias through Post-Report Interactions
Jeremiah W. Bentley; Robert J. Bloomfield; Shai Davidai; Melissa J. Ferguson
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Cost Structure, Operating Leverage, and CDS Spreads
Sanjeev Bhojraj; Robert J. Bloomfield; Youngki Jang; Nir Yehuda
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Soft Information in the Financial Press and Analyst Revisions
Mark T. Bradshaw; Brandon Lock; Xue Wang; Dexin Zhou
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Working Longer but Not Harder: The Effects of Incentivizing Inputs versus Outputs in a Heterogeneous Workforce
Eric W. Chan; Steven J. Kachelmeier; Xinyu Zhang
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The Political Dynamics of Corporate Tax Avoidance: The Chinese Experience
Hanwen Chen; Song Tang; Donghui Wu; Daoguang Yang
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Aggressive Tax Avoiders: U.S. Multinationals Shifting Domestic Earnings to Zero
Novia X. Chen; Tiana Lehmer
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The Spillover Effect of Consolidating Securitization Entities on Small Business Lending
Yiwei Dou
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The Decreasing Trend in U.S. Cash Effective Tax Rates: The Role of Growth in Pre-Tax Income
Alexander Edwards; Adrian Kubata; Terry Shevlin
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Auditor Integration of IT Specialist Input on Internal Control Issues: How a Weaker Team Identity Can Be Beneficial
Cassandra Estep
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Deterrent Disclosure
Stephen A. Glaeser; Wayne R. Landsman
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Cheating for the Cause: The Effects of Performance-Based Pay on Socially Oriented Misreporting
Jessen L. Hobson; Ryan D. Sommerfeldt; Laura W. Wang
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Performance-Vesting Share Award Outcomes and CEO Incentives
Andrea Pawliczek
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Can Employees Exercise Control Over Managers? The Role of the Employees' Knowledge of Manager Behavior and Manager Discretion
Huaxiang Yin
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PRESIDENTIAL SCHOLAR

The Possible Weakening of Financial Accounting from Tax Reforms
Michelle Hanlon
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Observations from a Professor Serving as Dean
Douglas A. Shackelford
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Editorial Policy
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September 2021 Placement Ads
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All Issues
  • Online ISSN 1558-7967
  • Print ISSN 0001-4826

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