The Accounting Review | Volume 94 (2019)Issue 2 (March 2019)

1

Biased Boards

Tim Baldenius, Xiaojing Meng and Lin Qiu
Abstract | Full Text | PDF (457 KB)

29

Do Analysts Say Anything About Earnings Without Revising Their Earnings Forecasts?

Philip G. Berger, Charles G. Ham and Zachary R. Kaplan
Abstract | Full Text | PDF (234 KB)

53

Integration of Internal Control and Financial Statement Audits: Are Two Audits Better than One?

Lori Shefchik Bhaskar, Joseph H. Schroeder and Marcy L. Shepardson
Abstract | Full Text | PDF (379 KB)

83

Too Busy or Well-Connected? Evidence from a Shock to Multiple Directorships

Anna Bergman Brown, Jing Dai and Emanuel Zur
Abstract | Full Text | PDF (214 KB) | Supplemental Material

105

Investor Relations and Information Assimilation

Kimball Chapman, Gregory S. Miller and Hal D. White
Abstract | Full Text | PDF (261 KB)

133

Do Debt Covenants Constrain Borrowings Prior to Violation? Evidence from SFAS 160

Moshe Cohen, Sharon P. Katz, Sunay Mutlu and Gil Sadka
Abstract | Full Text | PDF (219 KB)

157

Banks' Asset Reporting Frequency and Capital Regulation: An Analysis of Discretionary Use of Fair-Value Accounting

Carlos Corona, Lin Nan and Gaoqing Zhang
Abstract | Full Text | PDF (330 KB)

179

When Does Tax Avoidance Result in Tax Uncertainty?

Scott D. Dyreng, Michelle Hanlon and Edward L. Maydew
Abstract | Full Text | PDF (443 KB)

205

Are Qualified and Experienced Outside Directors Willing to Join Fraudulent Firms and If So, Why?

Samir Ghannam, Martin Bugeja, Zoltan P. Matolcsy and Helen Spiropoulos
Abstract | Full Text | PDF (258 KB) | Supplemental Material

229

Tax Uncertainty and Incremental Tax Avoidance

David A. Guenther, Ryan J. Wilson and Kaishu Wu
Abstract | Full Text | PDF (199 KB) | Supplemental Material

249

Incentivizing the Creative Process: From Initial Quantity to Eventual Creativity

Steven J. Kachelmeier, Laura W. Wang and Michael G. Williamson
Abstract | Full Text | PDF (377 KB)

267

Executive Stock Ownership Guidelines and Debtholder Wealth

Jun-Koo Kang and Limin Xu
Abstract | Full Text | PDF (405 KB)

297

Audit Partner Assignments and Audit Quality in the United States

Hye Seung (Grace) Lee, Albert L. Nagy and Aleksandra B. Zimmerman
Abstract | Full Text | PDF (262 KB)

325

The Equilibrium Relationships between Performance-Based Pay, Performance, and the Commission and Detection of Fraudulent Misreporting

Buhui Qiu and Steve L. Slezak
Abstract | Full Text | PDF (614 KB)

357

Accounting Information in Corporate Governance: Implications for Standard Setting

S. P. Kothari
Abstract | Full Text | PDF (69 KB)

363

Fundamental Analysis Redux

Richard G. Sloan
Abstract | Full Text | PDF (765 KB)

379

Editorial Policy and Style Information

Citation | Full Text | PDF (1475 KB)

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March 2019 Placement Ads

Citation | Full Text | PDF (38 KB)