The Accounting Review | Volume 94, Issue 1 (January 2019)

The Economics of Managerial Taxes and Corporate Risk-Taking

Christopher S. Armstrong, Stephen Glaeser, Sterling Huang and Daniel J. Taylor

Beyond Profits: The Rise of Dual-Purpose Organizations and Its Consequences for Disclosure

Anil Arya, Brian Mittendorf and Ram N. V. Ramanan

ax Aggressiveness and Corporate Transparency

Karthik Balakrishnan, Jennifer L. Blouin and Wayne R. Guay

Investor Demand for Internal Control Audits of Large U.S. Companies: Evidence from a Regulatory Exemption for M&A Transactions

Robert R. Carnes, Dane M. Christensen and Phillip T. Lamoreaux

CEO Materialism and Corporate Social Responsibility

Robert H. Davidson, Aiyesha Dey and Abbie J. Smith

Accounting Manipulation, Peer Pressure, and Internal Control

Pingyang Gao and Gaoqing Zhang

Friends in Need Are Friends Indeed: An Analysis of Social Ties between Financial Analysts and Mutual Fund Managers

Zhaoyang Gu, Zengquan Li, Yong George Yang and Guangqing Li

The Role of Sell-Side Analysts after Accusations of Managerial Misconduct

Jared Jennings

Big N Auditors and Audit Quality: New Evidence from Quasi-Experiments

John (Xuefeng) Jiang, Isabel Yanyan Wang and K. Philip Wang

On the Social Value of Accounting Objectivity in Financial Stability

Pierre Jinghong Liang and Gaoqing Zhang

The Revolving Door of Sell-Side Analysts

Ben Lourie

Information Quality, Growth Options, and Average Future Stock ReturnsMatthew R. Lyle

The Effect of Reputation Shocks to Rating Agencies on Corporate Disclosures

Mani Sethuraman

The Effect of Shareholder-Level Taxes on Organizational Form and Stock Ownership: Evidence from Equity Carve-Outs of Master Limited Partnerships

Steven Utke