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The Accounting Review

Volume 91 · Issue 2

Mar 1, 201618 articles

Additional Journal Content

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Mar 1, 2016pp. i-ixDOI: 10.2308/1558-7967-91.2.i ↗

An Analysis of Firms' Self-Reported Anticorruption Efforts

Paul M. Healy · George Serafeim

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Mar 1, 2016pp. 489-511DOI: 10.2308/accr-51191 ↗

Analysts, Macroeconomic News, and the Benefit of Active In-House Economists

Artur Hugon · Alok Kumar · An-Ping Lin

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Mar 1, 2016pp. 513-534DOI: 10.2308/accr-51151 ↗

Book Reviews

Gary C. Biddle

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Mar 1, 2016pp. 707-713DOI: 10.2308/accr-10486 ↗

Competing Earnings Announcements: Which Announcement Do Investors Process First?

James R. Frederickson · Leon Zolotoy

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Mar 1, 2016pp. 441-462DOI: 10.2308/accr-51190 ↗

Corporate Accountability Reporting and High-Profile Misconduct

Dane M. Christensen

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Mar 1, 2016pp. 377-399DOI: 10.2308/accr-51200 ↗

Cross-Border Financing by the Industrial Sector Increases Competition in the Domestic Banking Sector

Sudarshan Jayaraman · S. P. Kothari

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Mar 1, 2016pp. 535-558DOI: 10.2308/accr-51199 ↗

Editorial Policy and Style Information

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Mar 1, 2016pp. 715-715DOI: 10.2308/1558-7967-91.2.715 ↗

Internal Control Opinion Shopping and Audit Market Competition

Nathan J. Newton · Julie S. Persellin · Dechun Wang · Michael S. Wilkins

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Mar 1, 2016pp. 603-623DOI: 10.2308/accr-51149 ↗

Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation

S. P. Kothari · Natalie Mizik · Sugata Roychowdhury

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Mar 1, 2016pp. 559-586DOI: 10.2308/accr-51153 ↗

MARCH 2016 PLACEMENT ADS

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Mar 1, 2016pp. bmi-bmivDOI: 10.2308/accr-10485 ↗

On the Benefits of Audit Market Consolidation: Evidence from Merged Audit Firms

Qihui Gong · Oliver Zhen Li · Yupeng Lin · Liansheng Wu

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Mar 1, 2016pp. 463-488DOI: 10.2308/accr-51236 ↗

Placebo Tests of Conditional Conservatism

Panos N. Patatoukas · Jacob K. Thomas

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Mar 1, 2016pp. 625-648DOI: 10.2308/accr-51179 ↗

SEC Comment Letters and Insider Sales

Patricia M. Dechow · Alastair Lawrence · James P. Ryans

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Mar 1, 2016pp. 401-439DOI: 10.2308/accr-51232 ↗

Securitization and Insider Trading

Stephen G. Ryan · Jennifer Wu Tucker · Ying Zhou

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Mar 1, 2016pp. 649-675DOI: 10.2308/accr-51230 ↗

The Effects of the Auditor's Insurance Role on Reporting Conservatism and Audit Quality

Pei-Cheng Liao · Suresh Radhakrishnan

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Mar 1, 2016pp. 587-602DOI: 10.2308/accr-51167 ↗

The Impact of Audit Completeness and Quality on Earnings Announcement GAAP Disclosures

Joseph H. Schroeder

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Mar 1, 2016pp. 677-705DOI: 10.2308/accr-51182 ↗

The Impact of SEC Disclosure Monitoring on the Uncertainty of Fair Value Estimates

Daniel A. Bens · Mei Cheng · Monica Neamtiu

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Mar 1, 2016pp. 349-375DOI: 10.2308/accr-51248 ↗