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The Accounting Review

Volume 92 · Issue 5

Sep 1, 201713 articles

Divide and Inform: Rationing Information to Facilitate Persuasion

Beatrice Michaeli

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Sep 1, 2017pp. 167-199DOI: 10.2308/accr-51707 ↗

Do Social Ties between External Auditors and Audit Committee Members Affect Audit Quality?

Xianjie He · Jeffrey A. Pittman · Oliver M. Rui · Donghui Wu

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Sep 1, 2017pp. 61-87DOI: 10.2308/accr-51696 ↗

Editorial Policy and Style Information

Authors not recorded

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Sep 1, 2017pp. 281-281DOI: 10.2308/1558-7967-92.5.281 ↗

Expectations Management

Tsahi Versano · Brett Trueman

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Sep 1, 2017pp. 227-246DOI: 10.2308/accr-51644 ↗

Front Matter

Authors not recorded

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Sep 1, 2017pp. i-viiiDOI: 10.2308/1558-7967-92.5.i ↗

PCAOB International Inspections and Audit Quality

Jagan Krishnan · Jayanthi Krishnan · Hakjoon Song

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Sep 1, 2017pp. 143-166DOI: 10.2308/accr-51642 ↗

SEPTEMBER 2017 PLACEMENT ADS

Authors not recorded

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Sep 1, 2017pp. bmi-bmviDOI: 10.2308/accr-10551 ↗

The Deterrent Effect of Employee Whistleblowing on Firms' Financial Misreporting and Tax Aggressiveness

Jaron H. Wilde

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Sep 1, 2017pp. 247-280DOI: 10.2308/accr-51661 ↗

The Effects of Auditor Affinity for Client and Perceived Client Pressure on Auditor Proposed Adjustments

Christopher Koch · Steven E. Salterio

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Sep 1, 2017pp. 117-142DOI: 10.2308/accr-51703 ↗

The Real Effects of Mandatory Quarterly Reporting

Jürgen Ernstberger · Benedikt Link · Michael Stich · Oliver Vogler

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Sep 1, 2017pp. 33-60DOI: 10.2308/accr-51705 ↗

The Trend in Firm Profitability and the Cross-Section of Stock Returns

Ferhat Akbas · Chao Jiang · Paul D. Koch

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Sep 1, 2017pp. 1-32DOI: 10.2308/accr-51708 ↗

Unintended Consequences of Linking Tax Return Disclosures to Financial Reporting for Income Taxes: Evidence from Schedule UTP

Erin M. Towery

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Sep 1, 2017pp. 201-226DOI: 10.2308/accr-51660 ↗

Use of High Quantification Evidence in Fair Value Audits: Do Auditors Stay in their Comfort Zone?

Jennifer R. Joe · Scott D. Vandervelde · Yi-Jing Wu

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Sep 1, 2017pp. 89-116DOI: 10.2308/accr-51662 ↗