Volume 95 · Issue 5

Sep 1, 202020 articles

Accounting Fundamentals and Systematic Risk: Corporate Failure over the Business Cycle

Maria Ogneva · Joseph D. Piotroski · Anastasia A. Zakolyukina

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Sep 1, 2020pp. 321-350DOI: 10.2308/accr-52638 ↗

Allocation of Internal Cash Flow when Firms Pay Less Tax

David A. Guenther · Kenneth Njoroge · Brian M. Williams

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Sep 1, 2020pp. 185-210DOI: 10.2308/accr-52623 ↗

Covers and Front Matter

Authors not recorded

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Sep 1, 2020pp. i-viiiDOI: 10.2308/1558-7967-95.5.i ↗

Editorial Policy

Authors not recorded

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Sep 1, 2020pp. 435-439DOI: 10.2308/1558-7967-95.5.435 ↗

Financial Reporting Quality and Dual-Holding of Debt and Equity

Leila Peyravan

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Sep 1, 2020pp. 351-371DOI: 10.2308/accr-52661 ↗

Group Identity, Performance Transparency, and Employee Performance

Ruidi Shang · Margaret A. Abernethy · Chung-Yu Hung

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Sep 1, 2020pp. 373-397DOI: 10.2308/accr-52652 ↗

Income Smoothing as Rational Equilibrium Behavior? A Second Look

Thomas Hemmer

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Sep 1, 2020pp. 211-226DOI: 10.2308/tar-2017-0132 ↗

Income Smoothing as Rational Equilibrium Behavior? A Second Look: A Response

Richard A. Lambert

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Sep 1, 2020pp. 265-278DOI: 10.2308/tar-2019-0671 ↗

Investor Preference for Director Characteristics: Portfolio Choice with Gender Bias

Henry L. Friedman

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Sep 1, 2020pp. 117-147DOI: 10.2308/accr-52621 ↗

Mobile Devices and Investment News Apps: The Effects of Information Release, Push Notification, and the Fear of Missing Out

Shana M Clor-Proell · Ryan D Guggenmos · Kristina Rennekamp

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Sep 1, 2020pp. 95-115DOI: 10.2308/accr-52625 ↗

Mutual Monitoring and Team Member Communication in Teams

Markus C. Arnold · R. Lynn Hannan · Ivo D. Tafkov

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Sep 1, 2020pp. 1-21DOI: 10.2308/accr-52659 ↗

Public Information and Efficient Capital Investments: Implications for the Cost of Capital and Firm Values

Peter O. Christensen · Hans Frimor

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Sep 1, 2020pp. 57-93DOI: 10.2308/accr-52640 ↗

Real Effects of PCAOB International Inspections

Nemit Shroff

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Sep 1, 2020pp. 399-433DOI: 10.2308/accr-52635 ↗

Recognition versus Disclosure of Future Loss Conditions and the Decision-Usefulness of Financial Statements

Alexis H. Kunz · Martin Staehle

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Sep 1, 2020pp. 247-264DOI: 10.2308/tar-2017-0050 ↗

Reducing Underreporting by Aggregating Budgeted Time

Kim I. Mendoza

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Sep 1, 2020pp. 299-319DOI: 10.2308/accr-52624 ↗

September 2020 Placement Ads

Authors not recorded

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Sep 1, 2020pp. bmi-bmvDOI: 10.2308/accr-10753 ↗

Shareholder Litigation and the Information Content of Management Voluntary Disclosure

Yuanyuan Ma

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Sep 1, 2020pp. 279-298DOI: 10.2308/accr-52651 ↗

Societal Trust and Management Earnings Forecasts

Yuyan Guan · Gerald J. Lobo · Albert Tsang · Xiangang Xin

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Sep 1, 2020pp. 149-184DOI: 10.2308/tar-2017-0023 ↗

The Impact of Audit Committee Information Technology Expertise on the Reliability and Timeliness of Financial Reporting

Musaib Ashraf · Paul N. Michas · Dan Russomanno

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Sep 1, 2020pp. 23-56DOI: 10.2308/accr-52622 ↗

The Interaction of Perceived Subjectivity and Pay Transparency on Professional Judgment in a Profit Pool Setting: The Case of Large Law Firms

Khim Kelly · Ronit Dinovitzer · Hugh Gunz · Sally P Gunz

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Sep 1, 2020pp. 227-246DOI: 10.2308/accr-52612 ↗