Volume 93 · Issue 6

Nov 1, 201822 articles

Accounting Conservatism and Incentives: Intertemporal Considerations

Jonathan C. Glover · Haijin H. Lin

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Nov 1, 2018pp. 181-201DOI: 10.2308/accr-52107 ↗

Accounting in 2036: A Learned Profession

John Christensen

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Nov 1, 2018pp. 387-390DOI: 10.2308/accr-10628 ↗

Accounting in 2036: A Learned Profession

Mary E. Barth

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Nov 1, 2018pp. 383-385DOI: 10.2308/accr-10627 ↗

Accounting in 2036: A Learned Profession

Kazuo Hiramatsu

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Nov 1, 2018pp. 391-393DOI: 10.2308/accr-10629 ↗

Annual Editor Report

Mary E. Barth

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Nov 1, 2018pp. 1a-21DOI: 10.2308/accr-10665 ↗

Are Credit Ratings More Rigorous for Widely Covered Firms?

Samuel B. Bonsall · Jeremiah R. Green · Karl A. Muller

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Nov 1, 2018pp. 61-94DOI: 10.2308/accr-52044 ↗

Auditor Changes and the Cost of Bank Debt

Bill B. Francis · Delroy M. Hunter · Dahlia M. Robinson · Michael N. Robinson · Xiaojing Yuan

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Nov 1, 2018pp. 395-395DOI: 10.2308/accr-10642 ↗

Covers and Front Matter

Authors not recorded

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Nov 1, 2018pp. i-xDOI: 10.2308/1558-7967-93.6.i ↗

Do Auditors Recognize the Potential Dark Side of Executives' Accounting Competence?

Anne Albrecht · Elaine G. Mauldin · Nathan J. Newton

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Nov 1, 2018pp. 1-28DOI: 10.2308/accr-52028 ↗

Does Fair Value Accounting Provide More Useful Financial Statements than Current GAAP for Banks?

John M. McInnis · Yong Yu · Christopher G. Yust

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Nov 1, 2018pp. 257-279DOI: 10.2308/accr-52007 ↗

Editorial Policy and Style Information

Authors not recorded

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Nov 1, 2018pp. 397-400DOI: 10.2308/1558-7967-93.6.363 ↗

Goodwill Impairment: The Effects of Public Enforcement and Monitoring by Institutional Investors

Martin Glaum · Wayne R. Landsman · Sven Wyrwa

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Nov 1, 2018pp. 149-180DOI: 10.2308/accr-52006 ↗

Headline Salience, Managerial Opportunism, and Over- and Underreactions to Earnings

Xuan Huang · Alexander Nekrasov · Siew Hong Teoh

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Nov 1, 2018pp. 231-255DOI: 10.2308/accr-52010 ↗

Is Silence Golden? Audit Team Leader Reactions to Subordinates Who Speak Up “In the Moment” and at Performance Appraisal

Mark W. Nelson · Chad A. Proell

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Nov 1, 2018pp. 281-300DOI: 10.2308/accr-52011 ↗

Life Cycle Models and Forecasting Growth and Profitability

Patrick Vorst · Teri Lombardi Yohn

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Nov 1, 2018pp. 357-381DOI: 10.2308/accr-52091 ↗

Long-Term Impact of Economic Conditions on Auditors' Judgment

Xianjie He · S. P. Kothari · Tusheng Xiao · Luo Zuo

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Nov 1, 2018pp. 203-229DOI: 10.2308/accr-52009 ↗

Management Disclosures of Going Concern Uncertainties: The Case of Initial Public Offerings

Khrystyna Bochkay · Roman Chychyla · Srini Sankaraguruswamy · Michael Willenborg

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Nov 1, 2018pp. 29-59DOI: 10.2308/accr-52027 ↗

Management's Responsibility Acceptance, Locus of Breach, and Investors' Reactions to Internal Control Reports

Hun-Tong Tan · Yao Yu

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Nov 1, 2018pp. 331-355DOI: 10.2308/accr-52077 ↗

November 2018 Placement Ads

Authors not recorded

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Nov 1, 2018pp. bmi-bmivDOI: 10.2308/accr-10637 ↗

Syndicate Size and the Choice of Covenants in Debt Contracts

Daniel Saavedra

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Nov 1, 2018pp. 301-329DOI: 10.2308/accr-52023 ↗

Technological Peer Pressure and Product Disclosure

Sean Shun Cao · Guang Ma · Jennifer Wu Tucker · Chi Wan

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Nov 1, 2018pp. 95-126DOI: 10.2308/accr-52056 ↗

The Impact of Fair Value Measurement for Bank Assets on Information Asymmetry and the Moderating Effect of Own Credit Risk Gains and Losses

Joana C. Fontes · Argyro Panaretou · Kenneth V. Peasnell

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Nov 1, 2018pp. 127-147DOI: 10.2308/accr-52070 ↗