The Accounting Review | Volume 93, Issue 1 (January 2018)

The Effects of Mandatory Audit Firm Rotation on Client Importance and Audit Industry Concentration

Christopher Bleibtreu and Ulrike Stefani

The Effect of Input and Output Targets for Routine Tasks on Creative Task Performance

Alexander Brüggen, Christoph Feichter and Michael G. Williamson

Analysts' Influence on Managers' Guidance

Kimball Chapman and Jeremiah R. Green

Clarity Begins at Home: Internal Information Asymmetry and External Communication Quality

Chen Chen, Xiumin Martin, Sugata Roychowdhury, Xin Wang and Matthew T. Billett

Can Paying “Too Much” or “Too Little” Tax Contribute to Forced CEO Turnover?

James A. Chyz and Fabio B. Gaertner

Stakeholder Conflicts and Cash Flow Shocks: Evidence from Changes in ERISA Pension Funding Rules

Michael J. Dambra

How Adopting New Performance Measures Affects Subjective Performance Evaluations: Evidence from EVA Adoption by Chinese State-Owned Enterprises

Fei Du, David H. Erkens, S. Mark Young and Guliang Tang

Tangible Long-Lived Asset Impairments and Future Operating Cash Flows under U.S. GAAP and IFRS

Elizabeth A. Gordon and Hsiao-Tang Hsu

Status Differences and Knowledge Transfer: The Effect of Incentives

Katlijn Haesebrouck, Martine Cools and Alexandra Van den Abbeele

Internal Control Weaknesses and Acquisition Performance

Nancy L. Harp and Beau Grant Barnes

Measuring Accounting Reporting Complexity with XBRL

Rani Hoitash and Udi Hoitash

Executive Bonus Contract Characteristics and Share Repurchases

Sunyoung Kim and Jeff Ng

The Credibility of Financial Reporting: A Reputation-Based ApproachYing Liang, Iván Marinovic and Felipe Varas

Value is in the Eye of the Beholder: The Relative Valuation Roles of Earnings and Book Value in Merger Pricing

MaryJane R. Rabier