Volume 86 · Issue 1

Jan 1, 201116 articles

Accountants’ Truth: Knowledge and Ethics in the Financial World

MATTHEW GILL · ANDREW ABBOTT

Discuss this article →

Jan 1, 2011pp. 359-361DOI: 10.2308/accr.00000025 ↗

Additional Journal Content

Authors not recorded

Discuss this article →

Jan 1, 2011pp. i-xDOI: 10.2308/1558-7967-86.1.i ↗

Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?

Alastair Lawrence · Miguel Minutti-Meza · Ping Zhang

Discuss this article →

Jan 1, 2011pp. 259-286DOI: 10.2308/accr.00000009 ↗

Determinants of Investors’ Information Acquisition: Credibility and Confirmation

Jane Thayer

Discuss this article →

Jan 1, 2011pp. 1-22DOI: 10.2308/accr.00000015 ↗

Disaggregating Management Forecasts to Reduce Investors’ Susceptibility to Earnings Fixation

W. Brooke Elliott · Jessen L. Hobson · Kevin E. Jackson

Discuss this article →

Jan 1, 2011pp. 185-208DOI: 10.2308/accr.00000013 ↗

Do Investors Understand Really Dirty Surplus?

Wayne R. Landsman · Bruce L. Miller · Ken Peasnell · Shu Yeh

Discuss this article →

Jan 1, 2011pp. 237-258DOI: 10.2308/accr.00000014 ↗

Editorial Policy and Style Information

Authors not recorded

Discuss this article →

Jan 1, 2011pp. 363-366DOI: 10.2308/1558-7967-86.1.363 ↗

Incentive Compensation and Promotion-Based Incentives of Mid-Level Managers: Evidence from a Multinational Corporation

Merle Ederhof

Discuss this article →

Jan 1, 2011pp. 131-153DOI: 10.2308/accr.00000007 ↗

January 2011 Placement Ads

Authors not recorded

Discuss this article →

Jan 1, 2011pp. 367-374DOI: 10.2308/1558-7967-86.1.367 ↗

Percent Accruals

Nader Hafzalla · Russell Lundholm · E. Matthew Van Winkle

Discuss this article →

Jan 1, 2011pp. 209-236DOI: 10.2308/accr.00000011 ↗

Should Investors Follow the Prophets or the Bears? Evidence on the Use of Public Information by Analysts and Short Sellers

Michael S. Drake · Lynn Rees · Edward P. Swanson

Discuss this article →

Jan 1, 2011pp. 101-130DOI: 10.2308/accr.00000006 ↗

The Causes and Consequences of Internal Control Problems in Nonprofit Organizations

Christine Petrovits · Catherine Shakespeare · Aimee Shih

Discuss this article →

Jan 1, 2011pp. 325-357DOI: 10.2308/accr.00000012 ↗

The Role of Organizational Absorptive Capacity in Strategic Use of Business Intelligence to Support Integrated Management Control Systems

Mohamed Z. Elbashir · Philip A. Collier · Steve G. Sutton

Discuss this article →

Jan 1, 2011pp. 155-184DOI: 10.2308/accr.00000010 ↗

The Role of the Internal Audit Function in the Disclosure of Material Weaknesses

Shu Lin · Mina Pizzini · Mark Vargus · Indranil R. Bardhan

Discuss this article →

Jan 1, 2011pp. 287-323DOI: 10.2308/accr.00000016 ↗

The Spread of Aggressive Corporate Tax Reporting: A Detailed Examination of the Corporate-Owned Life Insurance Shelter

Jennifer L. Brown

Discuss this article →

Jan 1, 2011pp. 23-57DOI: 10.2308/accr.00000008 ↗

Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting

Dan S. Dhaliwal · Oliver Zhen Li · Albert Tsang · Yong George Yang

Discuss this article →

Jan 1, 2011pp. 59-100DOI: 10.2308/accr.00000005 ↗