The Accounting Review | Volume 93, Issue 5 (September 2018)

Team Member Subjective Communication in Homogeneous and Heterogeneous Teams

Markus C. Arnold, R. Lynn Hannan and Ivo D. Tafkov

Creditor Influence and CEO Compensation: Evidence from Debt Covenant Violations

Steven Balsam, Yuqi Gu and Connie X. Mao

Leveling the Playing Field between Large and Small Institutions: Evidence from the SEC's XBRL Mandate

Nilabhra Bhattacharya, Young Jun Cho and Jae B Kim

A Field Study on Small Accounting Firm Membership in Associations and Networks: Implications for Audit Quality

Kenneth L. Bills, Christie Hayne and Sarah E. Stein

Taxes and Peer Effects

Andrew Bird, Alexander Edwards and Thomas G. Ruchti

The Association between SFAS No. 157 Fair Value Hierarchy Information and Conditional Accounting Conservatism

Jonathan Black, Jeff Zeyun Chen and Marc Cussatt

The Effect of Real Earnings Management on Auditor Scrutiny of Management's Other Financial Reporting Decisions

Benjamin P. Commerford, Richard C. Hatfield and Richard W. Houston

Predicting Accruals Based on Cash-Flow Properties

Richard M. Frankel and Yan Sun

Lenders' Experience with Borrowers' Major Customers and the Debt Contracting Demand for Accounting Conservatism

Guojin Gong and Shuqing Luo

Custom Contrast Testing: Current Trends and a New Approach

Ryan D. Guggenmos, M. David Piercey and Christopher P. Agoglia

The Expected Rate of Credit Losses on Banks' Loan Portfolios

Trevor S. Harris, Urooj Khan and Doron Nissim

The Influence of Judgment Decomposition on Auditors' Fraud Risk Assessments: Some Trade-Offs

Chad A. Simon, Jason L. Smith and Mark F. Zimbelman

Multinational Tax Incentives and Offshored U.S. Jobs

Braden M. Williams

Locked-In: The Effect of CEOs' Capital Gains Taxes on Corporate Risk-Taking

Benjamin P. Yost