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Issues

Volume 98, Issue 1
January 2023
The Accounting Review Cover Image for Volume 98, Issue 1
ISSN 0001-4826
EISSN 1558-7967
In this Issue
Covers and Front Matter
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Editorial Policy
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ARTICLES

Evolution in Value Relevance of Accounting Information
Mary E. Barth; Ken Li; Charles G. McClure
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Interplay between Accounting and Prudential Regulation
Jeremy Bertomeu; Lucas Mahieux; Haresh Sapra
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Disclosure Speed: Evidence from Nonpublic SEC Investigations
Terrence P. Blackburne; Phillip J. Quinn
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Mark-to-Market, Loan Retention, and Loan Origination
Alexander Bleck; Pingyang Gao
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Investor Disagreement, Disclosure Processing Costs, and Trading Volume Evidence from Social Media
Adam Booker; Asher Curtis; Vernon J. Richardson
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Ambiguous Sticks and Carrots: The Effect of Contract Framing and Payoff Ambiguity on Employee Effort
Joseph Burke; Kristy L. Towry; Donald Young; Jacob Zureich
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The Usefulness of Corporate Income Tax Accounting: Evidence from Pension Returns
Marc Cussatt; Paul Demeré
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The Effect of Supervisors’ Prior Task Performance on Employees’ Targets
Christoph Feichter
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Do High-Quality Auditors Improve Non-GAAP Reporting?
Zhuoan Feng; Jere R. Francis; Yaowen Shan; Stephen L. Taylor
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Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated versus Nonintegrated Audits
Joshua L. Gunn; Chan Li; Lin Liao; Shan Zhou
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Anticipatory Effects around Proposed Regulation: Evidence from Basel III
Bradley E. Hendricks; Jed J. Neilson; Catherine Shakespeare; Christopher D. Williams
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Decision Facilitating Information and Induced Volatility: A Study of Tradeoffs in Accounting Disclosure
Chandra Kanodia; Raghu Venugopalan
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Career Concerns, Investment, and Management Forecasts
Tae Wook Kim; Jing Li; Suil Pae
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Regulator Continuity and Decision-Making Quality: Evidence from SEC Comment Letters
Matthew Kubic; Sara Toynbee
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Using Economic Links between Firms to Detect Accounting Fraud
Chenchen Li; Ningzhong Li; Frank Zhang
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Do Shared Auditors Improve Audit Quality? Evidence from Banking Relationships
Karen Ton
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The Effect of Industrial Diversification on Firm Taxes
Kelly Wentland
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Presidential Scholar

Be the Thought Leaders!
Jennifer R. Joe
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January 2023 Placement Ads
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All Issues
  • Online ISSN 1558-7967
  • Print ISSN 0001-4826

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