The Accounting Review | Volume 93, Issue 6 (November 2018)

Do Auditors Recognize the Potential Dark Side of Executives' Accounting Competence?

Anne Albrecht, Elaine G. Mauldin and Nathan J. Newton

Management Disclosures of Going Concern Uncertainties: The Case of Initial Public Offerings

Khrystyna Bochkay, Roman Chychyla, Srini Sankaraguruswamy and Michael Willenborg

Are Credit Ratings More Rigorous for Widely Covered Firms?

Samuel B. Bonsall IV, Jeremiah R. Green and Karl A. Muller III

Technological Peer Pressure and Product Disclosure

Sean Shun Cao, Guang Ma, Jennifer Wu Tucker and Chi Wan

The Impact of Fair Value Measurement for Bank Assets on Information Asymmetry and the Moderating Effect of Own Credit Risk Gains and Losses

Joana C. Fontes, Argyro Panaretou and Kenneth V. Peasnell

Goodwill Impairment: The Effects of Public Enforcement and Monitoring by Institutional Investors

Martin Glaum, Wayne R. Landsman and Sven Wyrwa

Accounting Conservatism and Incentives: Intertemporal Considerations

Jonathan C. Glover and Haijin H. Lin

Long-Term Impact of Economic Conditions on Auditors' Judgment

Xianjie He, S. P. Kothari, Tusheng Xiao and Luo Zuo

Headline Salience, Managerial Opportunism, and Over- and Underreactions to Earnings

Xuan Huang, Alexander Nekrasov and Siew Hong Teoh

Does Fair Value Accounting Provide More Useful Financial Statements than Current GAAP for Banks?

John M. McInnis, Yong Yu and Christopher G. Yust

Is Silence Golden? Audit Team Leader Reactions to Subordinates Who Speak Up “In the Moment” and at Performance Appraisal

Mark W. Nelson and Chad A. Proell

Syndicate Size and the Choice of Covenants in Debt Contracts

Daniel Saavedra

Management's Responsibility Acceptance, Locus of Breach, and Investors' Reactions to Internal Control Reports

Hun-Tong Tan and Yao Yu

Life Cycle Models and Forecasting Growth and Profitability

Patrick Vorst and Teri Lombardi Yohn