The Accounting Review

Cardinaels, E., Chen, X. , Yin, H. Forthcoming. Leveling the Playing Field: The Selection and Motivation Effects of Tournament Prize Spread. The Accounting Review

Majors, T. Forthcoming. The Interaction of Communicating Measurement Uncertainty and the Dark Triad on Managers' Reporting Decisions. The Accounting Review

Bol, J., Lill, J. Forthcoming. Performance Target Revisions in Incentive Contracts: Do Information and Trust Reduce Ratcheting and the Ratchet Effect? The Accounting Review

Rennekamp, K., Rupar, K., Seybert, N. Forthcoming. Impaired Judgment: The Effects of Asset Impairment Reversibility and Cognitive Dissonance on Future Investment. The Accounting Review

Du, F. , Erkens, D., Young, M., Tang, G. 2018. How Adopting New Performance Measures Affects Subjective Performance Evaluations: Evidence from EVA Adoption by Chinese State-Owned Enterprises. The Accounting Review

Baginski, S., Campbell, J., Hinson, L., Koo, S. 2018. Do Career Concerns Affect the Delay of Bad News Disclosure? The Accounting Review, 93: 61-95

Bills, K., Hayne, C. , Stein, S. 2018. A field study on small accounting firm membership in associations and networks: Implications for audit quality. The Accounting Review SSRN Abstract

Hopland, A., Lisowsky, P. , Mardan, M., Schindler, D. 2018. Flexibility in Income Shifting under Losses. The Accounting Review

Koo, S. , Lee, D. 2017. Influential Chief Marketing Officers and Management Revenue Forecasts. The Accounting Review

Shivakumar, L., Urcan, O. 2017. Why does aggregate earnings growth reflect information about future inflation? The Accounting Review, 92: 247-276

Asay, S., Elliott, W. , Rennekamp, K. 2016. Disclosure Readability and the Sensitivity of Investors' Valuation Judgments to Outside Information. The Accounting Review

Franco, F., Urcan, O. , Vasvari, F. 2016. Corporate diversification and the cost of debt: The role of segment disclosures. The Accounting Review, 91: 1139-1165

Klassen, K., Lisowsky, P. , Mescall, D. 2016. The Role of Auditors, Non-Auditors and Internal Tax Departments in Corporate Tax Aggressiveness. The Accounting Review, 91: 179-205

Chen, X. , Trotman, K. , Zhou, H. 2015. Nominal versus Interacting Electronic Fraud Brainstorming in Hierarchical Audit Teams. The Accounting Review, 90: 175-198

Chen, X. , Matsumura, E., Shin, J. , Wu, S. 2015. The Effect of Competition Intensity and Competition Type on the Use of Customer Satisfaction Measures in Executive Annual Bonus Contracts. The Accounting Review, 90: 229-263

Bauer, T. 2015. The Effects of Client Identity Strength and Professional Identity Salience on Auditor Judgments. The Accounting Review, 90: 95-114

Agoglia, C., Fanning, K. , Piercey, M. 2015. Unintended Consequences of Lowering Disclosure Thresholds. The Accounting Review, 90: 301-320

Bowlin, K., Hobson, J. , Piercey, M. 2015. The Effects of Auditor Rotation, Professional Skepticism, and Interactions with Managers on Audit Quality. The Accounting Review, 90: 1363-1393

Hales, J., Wang, W. , Williamson, M. 2015. Selection Benefits of Stock-Based Compensation for-the Rank-and-File Employees. The Accounting Review, 90: 1497-1516

Elliott, W. , Jackson, K. , Peecher, M. , White, B. 2014. The Unintended Effect of Corporate Social Responsibility Performance on Investors' Estimates of Fundamental Value. The Accounting Review, 89: 275-302

Beck, P., Lisowsky, P. 2014. Tax Uncertainty and Voluntary Real-Time Tax Audits. The Accounting Review, 89: 867-901

Czerney, K., Schmidt, J., Thompson, A. 2014. Does Auditor Explanatory Language in Unqualified Audit Reports Indicate Financial Misstatement Risk? The Accounting Review

Jollineau, S., Tanlu, L., Winn, A. 2014. Evaluating Proposed Remedies for Credit Rating Agency Failures. The Accounting Review, 89: 1399-1420

Kachelmeier, S., Majors, T., Williamson, M. 2014. Does Intent Modify Risk-Based Auditing? The Accounting Review, 89: 2181-2201

Williamson, M. , Webb, A., Zhang, Y. 2013. Productivity-Target Difficulty, Target-Based Pay and Outside-the-box Thinking. The Accounting Review, 88: 1433-1457

Kadous, K., Leiby, J. , Peecher, M. 2013. How Do Auditors Weight Informal Contrary Advice? The Joint Influence of Advisor Social Bond and Advice Justifiability. The Accounting Review, 88: 2061-2087

Libby, R., Brown, T. 2013. Financial Statement Disaggregation Decisions and Auditors' Tolerance for Misstatement. The Accounting Review, 88: 641-665

Presslee, A., Vance, T., Webb, A. 2013. The Effects of Reward Type on Employee Goal Setting, Goal Commitment and Performance. The Accounting Review, 88: 1805-1831

Chen, X. , Williamson, M., Zhou, H. 2012. Reward System Design and Group Creativity: An Experimental Investigation. The Accounting Review, 87: 1885-1911

Du, F. , Tang, G., Young, M. 2012. Influence Activities and Favoritism in Subjective Performance Evaluation: Evidence from Chinese State-owned Enterprises. The Accounting Review, 87: 1555-1588

Williamson, M. , Chen, X. , Zhou, H. 2012. Reward System Design and Group Creativity: An Experimental Investigation. The Accounting Review, 87: 1885-1911

Elliott, W. , Hodge, F., Sedor, L. 2012. Using Online Video to Announce a Restatement: Influences on Investment Decisions and the Mediating Role of Trust. The Accounting Review, 87: 513-535

Autrey, R., Bova, F. 2012. Gray Markets and Multinational Transfer Pricing. The Accounting Review, 87: 393-421

Choi, J., Hecht, G. , Tayler, W. 2012. Lost in Translation: An Examination of Surrogation in Strategic Performance Measurement Systems. The Accounting Review, 87: 1135-1163

Elliott, W. , Hobson, J. , Jackson, K. 2011. Disaggregating Management Earnings Forecasts to Reduce Investors' Susceptibility to Earnings Fixation. The Accounting Review, 86: 185-208

Balakrishnan, R., Sprinkle, G., Williamson, M. 2011. Contracting Benefits of Corporate Giving: An Experimental Investigation. The Accounting Review, 86: 1887-1907

Bol, J. 2011. The Determinants and Performance Effects of Managers’ Performance Evaluation Biases. The Accounting Review

Bol, J., Smith, S. 2011. Spillover effects in subjective performance evaluation: Bias and the asymmetric influence of controllability. The Accounting Review, 86: 1213-1230

Gong, G., Li, Y. , Shin, J. 2011. Relative Performance Evaluation and Related Peer Groups in Executive Compensation Contracts. The Accounting Review, 86: 1007-1043

Peecher, M. , Piercey, M., Rich, J., Tubbs, R. 2010. The Effects of a Supervisor's Active Intervention in Subordinates' Judgments, Directional Goals, and Perceived Technical Knowledge Advantage on Audit Team Judgments. The Accounting Review, 85: 1763-1786

Lisowsky, P. 2010. Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information. The Accounting Review, 85: 1693-1720

Bol, J., Keune, T., Matsumura, E., Shin, J. 2010. Supervisor Discretion in Target Setting: An Empirical Investigation . The Accounting Review

Kachelmeier, S., Williamson, M. 2010. Attracting Creativity: The Initial and Aggregate Effects of Contract Section on Creativity-Weighted Productivity. The Accounting Review, 85: 1669-1691

Koonce, L., Williamson, M. , Winchel, J. 2010. Consensus Information and Nonprofessional Investors' Reaction to the Relation of Estimate Inaccuracies. The Accounting Review, 85: 979-1000

Chen, X. 2009. Who Really Matters? Revenue Implications of Stakeholder Satisfaction in a Health Insurance Company. The Accounting Review, 84: 1781-1804

Dutta, S., Fan, Q. 2009. Hurdle Rates and Project Development Effort. The Accounting Review, 84: 405-432

Gong, G., Li, Y. , Xie, H. 2009. The Association Between Management Earnings Forecast Errors and Accruals. The Accounting Review, 84: 497-530

Elliott, W. , Hodge, F., Kennedy, J., Pronk, M. 2007. Are M.B.A. Students a Good Proxy for Nonprofessional Investors? The Accounting Review, 82: 139-168

Fan, Q. 2007. Earnings Management and Ownership Retention for Initial Public Offering Firms: Theory and Evidence. The Accounting Review, 82: 27-64

Elliott, W. 2006. Are Investors Influenced by Pro Forma Emphasis and Reconciliations in Earnings Announcements? The Accounting Review, 81: 113-133

Kadous, K., Krische, S., Sedor, L. 2006. Using Counter-Explanation to Limit Analysts' Forecast Optimism. The Accounting Review, 81: 377-397

Matsumura, E., Shin, J. 2006. An Empirical Analysis of an Incentive Plan with Relative Performance Measures: Evidence from a Postal Service. The Accounting Review, 81: 533-566

Hobson, J. , Kachelmeier, S. 2005. Strategic Disclosure of Risky Prospects: A Laboratory Experiment. The Accounting Review, 80: 825-846

Krische, S. 2005. Investors' Evaluations of Strategic Prior-Period Benchmark Disclosures in Earnings Announcements. The Accounting Review, 80: 243-268

Nelson, M., Smith, S., Palmrose, Z. 2005. The effect of quantitative materiality approach on auditors' adjustment decisions. The Accounting Review, 80: 897-920

Mayhew, B., Pike, J. 2004. Does Investor Selection of Auditors Enhance Auditor Independence? The Accounting Review, 79: 797-823

Davis, J. , Hecht, G. , Perkins, J. 2003. Social Behaviors, Enforcement, and Tax Compliance Dynamics. The Accounting Review, 78: 39-69

Kadous, K., Kennedy, S., Peecher, M. 2003. The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Acceptance of Client-Preferred Accounting Methods. The Accounting Review, 78: 759-778

Myers, J., Myers, L., Omer, T. 2003. Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? The Accounting Review, 78: 779 - 800

Peecher, M. 2002. Discussion of Evaluating Financial Reporting Quality: The Effects of Financial Expertise vs. Financial Literacy. The Accounting Review, 77: 169-173

Christensen, P., Feltham, G., Wu, M. 2002. "Cost of Capital" in Residual Income for Performance Evaluation. The Accounting Review, 77: 1-23

Cloyd, C., Ayers, B., Robinson, J. 2002. Capitalization of Shareholder Taxes in Stock Prices: Evidence from the Revenue Reconciliation Act of 1993. The Accounting Review, 993-947

Xie, H. 2001. The Mispricing of Abnormal Accruals. The Accounting Review, 357-373

King, R., Schwartz, R. 2000. An Experimental Investigation of Auditors' Liability: Implications for Social Welfare and Exploration of Deviations from Theoretical Predictions. The Accounting Review, 75: 429-451

Cloyd, C., Spilker, B. 1999. The Influence of Client Preferences on Tax Professionals' Search for Judicial Precedents Subsequent Judgments, and Recommendations. The Accounting Review, 299-322

Collins, D., Pincus, M., Xie, H. 1999. Equity Valuation and Negative Earnings: The Role of Book Value of Equity. The Accounting Review, 29-61

Myers, J. 1999. Implementing residual income valuation with linear information dynamics. The Accounting Review, 74: 1-28

Schwartz, R. 1997. Legal Regimes, Audit Quality, and Investment. The Accounting Review, 72: 385-406

Cloyd, C. 1997. Perfomance in Tax Research Tasks: The Joint Effects of Knowledge and Accountability. The Accounting Review, 111-131

Penman, S., Sougiannis, T. 1997. The Dividend Displacement Property and the Substitution of Anticipated Earnings for Dividends in Equity Valuation. The Accounting Review, 72: 1-21

Halperin, R., Srinidhi, B. 1996. U.S. Income Tax Transfer Pricing Rules for Intangibles as Approximations of Arm's Length Pricing. The Accounting Review

Sougiannis, T. 1994. The Accounting Based Valuation of Corporate R&D. The Accounting Review, 69: 44-68

Davis, J. , Swenson, C. 1993. Income Tax Accounting Incentives and the Demand for Depreciable Investments: Experimental Evidence. The Accounting Review, 482-514

Davis, J. , Jung, W. 1991. Uncertainty and Taxpayer Aggressiveness: Experimental Evidence. The Accounting Review, 535-558

Beck, P., Davis, G., Jung, W. 1991. Uncertainty and Taxpayer Aggressiveness: Experimental Evidence. The Accounting Review, 535-558

Brown, C., Solomon, I. 1991. Configural Information Processing in Auditing: The Role of Domain Specific Knowledge. The Accounting Review, 66: 100-119

Halperin, R., Srinidhi, B. 1991. U.S. Income Tax Transfer Pricing Rules and Resource Allocation: The Case of Decentralized Multi-national Firms. The Accounting Review

Ziebart, D. 1990. The Association Between Consensus of Beliefs and Trading Activity Surrounding Earnings Announcements. The Accounting Review, 477-488

Beck, P., Jung, W. 1989. Taxpayer Reporting Decisions and Auditing Under Information Asymmetry. The Accounting Review, 468-487

Brown, C., Solomon, I. 1987. Effects of Outcome Information on Evaluations of Managerial Decisions. The Accounting Review, 62: 564-577

Halperin, R., Lanen, W. 1987. The Effects of the Thor Power Tool Decision on the LIFO/FIFO Choice. The Accounting Review

Halperin, R., Srinidhi, B. 1987. The Effects of the U.S. Income Tax Transfer Pricing Rules on Allocative Efficiency. The Accounting Review

Ziebart, D., Kim, D. 1987. An Investigation of the Market Reactions to SFAS No. 8 and SFAS No. 52. The Accounting Review, 343-357

Beck, P., Solomon, I. 1985. Sampling Risks and Audit Consequences under Alternative Testing Approaches. The Accounting Review, 714-723

Halperin, R., Tzur, J. 1985. Monetary Compensation and Non-Taxable Employee Benefits: An Analytical perspective. The Accounting Review

Abdel-Khalik, A. , Snowball, D., Wragge, J. 1983. The Effects of Certain Internal Control Variables on the Planning of External Audit Programs. The Accounting Review, 215-227

Abdel-Khalik, A. , Ajinkya, B. 1982. Returns to Informational Advantages: The Case of Analysts' Forecasts Revisions. The Accounting Review, 661-680

Cohen, S. , Loeb, M. 1982. Public Goods, Common Inputs and the Efficiency of Full-Cost Allocations. The Accounting Review, 57: 336-347

Halperin, R. 1981. The Effect of LIFO Inventory Costing on Resource Allocation: A Reply. The Accounting Review

Beck, P., Solomon, I. 1980. A Comparison of General Price Level and Historical Cost Financial Statements in the Prediction of Bankruptcy: A Comment. The Accounting Review, 511-515

Halperin, R. 1979. The Effects of LIFO Inventory Costing on Resource Allocation: A Public Policy Perspective. The Accounting Review

Abdel-Khalik, A. , McKeown, J. 1978. Understanding Accounting Changes in an Efficient Market: Evidence of Differential Reaction. The Accounting Review, 851-868

Silhan, P. 1978. The Recurring Problem of Divergent Terminology. The Accounting Review, 179-181

Halperin, R. 1978. Misleading Tax Figures - A Problem for Acountants: A Comment. The Accounting Review

Abdel-Khalik, A. 1977. Advertising Effectiveness and Accounting Policy: A Reply. The Accounting Review, 264-265

Abdel-Khalik, A. 1976. An Analysis of the Attitudes of a Sample of the AAA Members toward The Accounting Review. The Accounting Review, 604-616

Abdel-Khalik, A. 1975. Advertising Effectiveness and Accounting Policies. The Accounting Review, 657-670

Abdel-Khalik, A. 1975. Transfer Pricing: A Reply. The Accounting Review, 355-358

Abdel-Khalik, A. 1974. The Entropy Law, Accounting Data, and Relevance to Decision-Making. The Accounting Review, 271-283

Abdel-Khalik, A. 1974. On the Efficiency of Subject Surrogation in Accounting Research. The Accounting Review, 743-750

Abdel-Khalik, A. 1974. On the Usefulness of Financial Ratios to Investors in Common Stock. The Accounting Review, 547-550

Abdel-Khalik, A. , Lusk, E. 1974. Transfer Pricing: A Synthesis. The Accounting Review, 8-23

Abdel-Khalik, A. 1972. The Efficient Market Hypothesis and Accounting Data: A Point of View. The Accounting Review, 783-787

Abdel-Khalik, A. 1972. On Gordon's Model of Transfer Pricing System. The Accounting Review, 547-550

Abdel-Khalik, A. 1971. User Preference Ordering Value: A Model. The Accounting Review, 457-471