Accounting Review

A scholarly journal publishing the results of original research in accounting. Articles selected for publication should also illustrate and explain related research methodology. The scope of the journal encompasses any accounting-related subject and research methodology. The primary audience is academicians, graduate students, and others interested in accounting research. Includes book reviews and placement ads for college and university accounting educators.

Fundamentals of accounting losses.
January 01, 2006

Endogenous expectations.
April 01, 2004

The valuation relevance of reversing deferred tax liabilities.
April 01, 2004

SFAS No. 123 stock-based compensation expense and equity market values...
April 01, 2004

The market valuation of environmental capital expenditures by pulp and...
April 01, 2004

R&D expenditures and CEO compensation.
April 01, 2004

Value-glamour and accruals mispricing: one anomaly or two?
April 01, 2004

Reviewers' responses to expectations about the client and the preparer...
April 01, 2004

Litigation risk and the financial reporting credibility of Big 4 versu...
April 01, 2004

Fair values, income measurement, and bank analysts' risk and valuation...
April 01, 2004

Earnings manipulation risk, corporate governance risk, and auditors' p...
April 01, 2004

How much will firms pay for earnings that do not exist? Evidence of ta...
April 01, 2004

Determinants and effects of subjectivity in incentives.
April 01, 2004

The balanced scorecard: judgmental effects of performance measures lin...
January 01, 2004

How do analysts use their earnings forecasts in generating stock recom...
January 01, 2004

Self-selection of auditors and audit pricing in private firms.
January 01, 2004

PE ratios, PEG ratios, and estimating the implied expected rate of ret...
January 01, 2004

Unrecognized deferred taxes: evidence from the U.K.
January 01, 2004

Analysts' forecasts and brokerage-firm trading.
January 01, 2004

The value relevance and reliability of brand assets recognized by U.K....
January 01, 2004

Discipline with common agency: the case of audit and nonaudit services...
January 01, 2004

The effects of industry specialization on audit risk assessments and a...
January 01, 2004

Effects of an attorney's line of argument on accountants' expert witne...
January 01, 2004

Delegated investment decisions and private benefits of control.
October 01, 2003

Client importance, nonaudit services, and abnormal accruals.
October 01, 2003

Price versus non-price performance measures in optimal CEO compensatio...
October 01, 2003

A longitudinal field investigation of auditor risk assessments and sam...
October 01, 2003

Risk management in client acceptance decisions.
October 01, 2003

The value relevance of the foreign translation adjustment.
October 01, 2003

The implications of using stock-split adjusted I/B/E/S data in empiric...
October 01, 2003

Control in a teamwork environment--the impact of social ties on the ef...
October 01, 2003

Do nonaudit services compromise auditor independence? Further evidence...
July 01, 2003

The world price of earnings opacity.
July 01, 2003

Sophistication-related differences in investors' models of the relativ...
July 01, 2003

Earnings predictability and the direction of analysts' earnings foreca...
July 01, 2003

Subjectivity and the weighting of performance measures: evidence from ...
July 01, 2003

The effect of quality assessment and directional goal commitment on au...
July 01, 2003

Exploring the term of the auditor-client relationship and the quality ...
July 01, 2003

Effects of authoritative guidance availability and audit committee eff...
July 01, 2003

Materiality uncertainty and earnings misstatement.
July 01, 2003

Corporate tax-planning effectiveness: the role of compensation-based i...
July 01, 2003

The contribution of fundamental analysis after a currency devaluation.
July 01, 2003

Residual-income-based valuation predicts future stock returns: evidenc...
April 01, 2003

Heterogeneous investment opportunities in multiple-segment firms and t...
April 01, 2003

The effects of firm-wide and office-level industry expertise on audit ...
April 01, 2003

Discretionary risk disclosures.
April 01, 2003

The information content of the deferred tax valuation allowance.
April 01, 2003

Earnings management: new evidence based on deferred tax expense.
April 01, 2003

Why has the contemporaneous linear returns-earnings relation declined?
April 01, 2003

The effect of measurement alternatives on a nonfinancial quality measu...
April 01, 2003

Reviewers' responses to anticipated stylization attempts by preparers ...
April 01, 2003

Regulation FD and the financial information environment: early evidenc...
January 01, 2003

Social behaviors, enforcement, and tax compliance dynamics.
January 01, 2003

Capital budgeting and managerial compensation: incentive and retention...
January 01, 2003

Audit committee characteristics and auditor dismissals following "new"...
January 01, 2003

The effects of debt contracting on voluntary accounting method changes...
January 01, 2003

Accounting and stock price performance in dynamic CEO compensation arr...
January 01, 2003

Restructuring charges and CEO cash compensation: a reexamination.
January 01, 2003

Analyst forecast revisions and market price discovery.
January 01, 2003

Do investors respond to analysts' forecast revisions as if forecast ac...
January 01, 2003

The influence of interim auditor reviews on the association of returns...
January 01, 2003

The effect of information complexity on analysts' use of that informat...
January 01, 2003

The influence of tax and nontax factors on banks' choice of organizati...
January 01, 2003

Residual income risk, intrinsic values, and share prices.
January 01, 2003

Accrued earnings and growth: implications for future profitability and...
January 01, 2003

The balance sheet as an earnings management constraint.
December 01, 2002

Discussion of the balance sheet as an earnings management constraint.
December 01, 2002

The quality of accruals and earnings: the role of accrual estimation e...
December 01, 2002

Discussion of the quality of accruals and earnings: the role of accrua...
December 01, 2002

The relation between auditors' fees for nonaudit services and earnings...
December 01, 2002

Discussion of the relation between auditors' fees for nonaudit service...
December 01, 2002

Empirical evidence on the evolution of international earnings.
December 01, 2002

Discussion of empirical evidence on the evolution of international ear...
December 01, 2002

Evaluating financial reporting quality: the effects of financial exper...
December 01, 2002

Discussion of evaluating financial reporting quality: the effects of f...
December 01, 2002

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