Volume 89 · Issue 5

Sep 1, 201416 articles

A Field Study on the Use of Process Mining of Event Logs as an Analytical Procedure in Auditing

Mieke Jans · Michael G. Alles · Miklos A. Vasarhelyi

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Sep 1, 2014pp. 1751-1773DOI: 10.2308/accr-50807 ↗

Accounting Anomalies, Risk, and Return

Stephen H. Penman · Julie Lei Zhu

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Sep 1, 2014pp. 1835-1866DOI: 10.2308/accr-50799 ↗

Accounting Standards and International Portfolio Holdings

Gwen Yu · Aida Sijamic Wahid

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Sep 1, 2014pp. 1895-1930DOI: 10.2308/accr-50801 ↗

Additional Journal Content

Authors not recorded

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Sep 1, 2014pp. i-xDOI: 10.2308/1558-7967-89.5.i ↗

Affiliated Banker on Board and Conservative Accounting

David H. Erkens · K. R. Subramanyam · Jieying Zhang

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Sep 1, 2014pp. 1703-1728DOI: 10.2308/accr-50798 ↗

Book Reviews

Stephen A. Zeff

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Sep 1, 2014pp. 1931-1936DOI: 10.2308/accr-10401 ↗

Determinants of “Sticky Costs”: An Analysis of Cost Behavior using United States Air Transportation Industry Data

James N. Cannon

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Sep 1, 2014pp. 1645-1672DOI: 10.2308/accr-50806 ↗

Does Mandatory Rotation of Audit Partners Improve Audit Quality?

Clive S. Lennox · Xi Wu · Tianyu Zhang

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Sep 1, 2014pp. 1775-1803DOI: 10.2308/accr-50800 ↗

EDITORIAL POLICY AND STYLE INFORMATION

Authors not recorded

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Sep 1, 2014pp. 1937-1941DOI: 10.2308/1558-7967-89.5.1937 ↗

Incentive System Design in Creativity-Dependent Firms

Isabella Grabner

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Sep 1, 2014pp. 1729-1750DOI: 10.2308/accr-50756 ↗

Is Warren Buffett's Commentary on Accounting, Governance, and Investing Practices Reflected in the Investment Decisions and Subsequent Influence of Berkshire Hathaway?

Robert M. Bowen · Shivaram Rajgopal · Mohan Venkatachalam

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Sep 1, 2014pp. 1609-1644DOI: 10.2308/accr-50797 ↗

Non-Diversifiable Volatility Risk and Risk Premiums at Earnings Announcements

Mary E. Barth · Eric C. So

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Sep 1, 2014pp. 1579-1607DOI: 10.2308/accr-50758 ↗

Organizational Form and Accounting Choice: Are Nonprofit or For-Profit Managers More Aggressive?

Thomas E. Vermeer · Christopher T. Edmonds · Sharad C. Asthana

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Sep 1, 2014pp. 1867-1893DOI: 10.2308/accr-50796 ↗

Price Shocks, News Disclosures, and Asymmetric Drifts

Hai Lu · Kevin Q. Wang · Xiaolu Wang

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Sep 1, 2014pp. 1805-1834DOI: 10.2308/accr-50774 ↗

SEPTEMBER 2014 PLACEMENT ADS

Authors not recorded

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Sep 1, 2014pp. 1943-1963DOI: 10.2308/1558-7967-89.5.1943 ↗

The Media and Mispricing: The Role of the Business Press in the Pricing of Accounting Information

Michael S. Drake · Nicholas M. Guest · Brady J. Twedt

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Sep 1, 2014pp. 1673-1701DOI: 10.2308/accr-50757 ↗