Volume 90 · Issue 4

Jul 1, 201523 articles

Additional Journal Content

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Jul 1, 2015pp. i-xDOI: 10.2308/1558-7967-90.4.i ↗

Earnings Management and Derivative Hedging with Fair Valuation: Evidence from the Effects of FAS 133

Jongmoo Jay Choi · Connie X. Mao · Arun D. Upadhyay

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Jul 1, 2015pp. 1437-1467DOI: 10.2308/accr-50972 ↗

EDITORIAL POLICY

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Jul 1, 2015pp. 1719-1744DOI: 10.2308/1558-7967-90.4.1719 ↗

Fee Discounting and Audit Quality Following Audit Firm and Audit Partner Changes: Chinese Evidence

Hua-Wei Huang · K Raghunandan · Ting-Chiao Huang · Jeng-Ren Chiou

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Jul 1, 2015pp. 1517-1546DOI: 10.2308/accr-50958 ↗

Internal Control Quality: The Role of Auditor-Provided Tax Services

Lisa De Simone · Matthew S. Ege · Bridget Stomberg

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Jul 1, 2015pp. 1469-1496DOI: 10.2308/accr-50975 ↗

JULY 2015 PLACEMENT ADS

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Jul 1, 2015pp. bmi-bmivDOI: 10.2308/accr-10463 ↗

Levelized Product Cost: Concept and Decision Relevance

Stefan Reichelstein · Anna Rohlfing-Bastian

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Jul 1, 2015pp. 1653-1682DOI: 10.2308/accr-51009 ↗

Mandatory Disclosure and Firm Behavior: Evidence from Share Repurchases

Alice Adams Bonaimé

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Jul 1, 2015pp. 1333-1362DOI: 10.2308/accr-51027 ↗

MD&A Disclosure and the Firm's Ability to Continue as a Going Concern

William J. Mayew · Mani Sethuraman · Mohan Venkatachalam

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Jul 1, 2015pp. 1621-1651DOI: 10.2308/accr-50983 ↗

On the Stewardship Value of Soft Managerial Reports

Florin Şabac · Jie (Joyce) Tian

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Jul 1, 2015pp. 1683-1706DOI: 10.2308/accr-50946 ↗

Partial Retraction: Section IV: Survey in R&D Capitalization and Reputation-Driven Real Earnings Management

Nicholas Seybert

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Jul 1, 2015pp. 1707-1707DOI: 10.2308/accr-10453 ↗

Psychopathy, Academic Accountants' Attitudes toward Unethical Research Practices, and Publication Success

Charles D. Bailey

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Jul 1, 2015pp. 1307-1332DOI: 10.2308/accr-50970 ↗

Retraction: An Assessment of the Relation Between Analysts' Earnings Forecast Accuracy, Motivational Incentives and Cognitive Information Search Strategy

James E. Hunton · Ruth Ann McEwen

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Jul 1, 2015pp. 1717-1717DOI: 10.2308/accr-10450 ↗

Retraction: Capital Market Pressure, Disclosure Frequency-Induced Earnings/Cash Flow Conflict, and Managerial Myopia

Sanjeev Bhojraj · Robert Libby

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Jul 1, 2015pp. 1715-1715DOI: 10.2308/accr-10457 ↗

Retraction: Does the Form of Management’s Earnings Guidance Affect Analysts’ Earnings Forecasts?

Robert Libby · Hun-Tong Tan · James E. Hunton

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Jul 1, 2015pp. 1713-1713DOI: 10.2308/accr-10436 ↗

Retraction: Financial Reporting Transparency and Earnings Management

James E. Hunton · Robert Libby · CheriL. Mazza

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Jul 1, 2015pp. 1711-1711DOI: 10.2308/accr-10435 ↗

Retraction: Potential Functional and Dysfunctional Effects of Continuous Monitoring

James E. Hunton · Elaine G. Mauldin · Patrick R. Wheeler

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Jul 1, 2015pp. 1709-1709DOI: 10.2308/accr-10433 ↗

Selection Benefits of Stock-Based Compensation for the Rank-and-File

Jeffrey Hales · Laura W. Wang · Michael G. Williamson

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Jul 1, 2015pp. 1497-1516DOI: 10.2308/accr-50962 ↗

Shell Games: The Long-Term Performance of Chinese Reverse-Merger Firms

Charles M. C. Lee · Kevin K. Li · Ran Zhang

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Jul 1, 2015pp. 1547-1589DOI: 10.2308/accr-50960 ↗

The Effect of China's Weak Institutional Environment on the Quality of Big 4 Audits

Bin Ke · Clive S. Lennox · Qingquan Xin

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Jul 1, 2015pp. 1591-1619DOI: 10.2308/accr-50943 ↗

The Effect of Mandatory IFRS Adoption on International Cross-Listings

Long Chen · Jeff Ng · Albert Tsang

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Jul 1, 2015pp. 1395-1435DOI: 10.2308/accr-50982 ↗

The Effects of Auditor Rotation, Professional Skepticism, and Interactions with Managers on Audit Quality

Kendall O. Bowlin · Jessen L. Hobson · M. David Piercey

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Jul 1, 2015pp. 1363-1393DOI: 10.2308/accr-51032 ↗

The Influence of CEO Power on Compensation Contract Design

Margaret A. Abernethy · Yu Flora Kuang · Bo Qin

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Jul 1, 2015pp. 1265-1306DOI: 10.2308/accr-50971 ↗