The Accounting Review | Volume 93, Issue 4 (July 2018)

Financial Reporting Quality and Uncertainty about Credit Risk among Ratings Agencies

Brian Akins

The Economic Consequences of Accounting Standards: Evidence from Risk-Taking in Pension Plans

Divya Anantharaman and Elizabeth C. Chuk

The Impact of the PCAOB Individual Engagement Inspection Process—Preliminary Evidence

Daniel Aobdia

Disclaiming the Future: Investigating the Impact of Cautionary Disclaimers on Investor Judgments Before and After Experiencing Economic Loss

H. Scott Asay and Jeffrey Hales

Tax Loss Carrybacks: Investment Stimulus versus Misallocation

Inga Bethmann, Martin Jacob and Maximilian A. Müller

Leveling the Playing Field: The Selection and Motivation Effects of Tournament Prize Spread Information

Eddy Cardinaels, Clara Xiaoling Chen and Huaxiang Yin

Competing Information Sources

Eti Einhorn

When Do Auditors Use Specialists' Work to Improve Problem Representations of and Judgments about Complex Estimates?

Emily E. Griffith

Auditor Multinational Expertise and Audit Quality

Joshua L. Gunn and Paul N. Michas

Do Firms Strategically Disseminate? Evidence from Corporate Use of Social Media

Michael J. Jung, James P. Naughton, Ahmed Tahoun and Clare Wang

Influential Chief Marketing Officers and Management Revenue Forecasts

David S. Koo and Dongyoung Lee

Institutional Ownership, Peer Pressure, and Voluntary Disclosures

Yupeng Lin, Ying Mao and Zheng Wang

The Impact of Seasonal Affective Disorder on Financial Analysts

Kin Lo and Serena Shuo Wu

Offsetting Misstatements: The Effect of Misstatement Distribution, Quantitative Materiality, and Client Pressure on Auditors' Judgments

William F. Messier Jr. and Martin Schmidt