Volume 91 · Issue 5

Sep 1, 201612 articles

A Marathon, a Series of Sprints, or Both? Tournament Horizon and Dynamic Task Complexity in Multi-Period Settings

Jongwoon (Willie) Choi · Andrew H. Newman · Ivo D. Tafkov

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Sep 1, 2016pp. 1391-1410DOI: 10.2308/accr-51358 ↗

Additional Journal Content

Authors not recorded

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Sep 1, 2016pp. i-xiiiDOI: 10.2308/1558-7967-91.5.i ↗

Cost of Capital Free-Riders

Stephen P. Baginski · Lisa A. Hinson

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Sep 1, 2016pp. 1291-1313DOI: 10.2308/accr-51379 ↗

Credit Derivatives and Analyst Behavior

George Eli Batta · Jiaping Qiu · Fan Yu

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Sep 1, 2016pp. 1315-1343DOI: 10.2308/accr-51381 ↗

Did the PCAOB's Restrictions on Auditors' Tax Services Improve Audit Quality?

Clive S. Lennox

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Sep 1, 2016pp. 1493-1512DOI: 10.2308/accr-51356 ↗

Do Income Tax-Related Deficiencies in Publicly Disclosed PCAOB Part II Reports Influence Audit Client Financial Reporting of Income Tax Accounts?

Katharine D. Drake · Nathan C. Goldman · Stephen J. Lusch

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Sep 1, 2016pp. 1411-1439DOI: 10.2308/accr-51338 ↗

Do SOX 404 Control Audits and Management Assessments Improve Overall Internal Control System Quality?

Joseph H. Schroeder · Marcy L. Shepardson

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Sep 1, 2016pp. 1513-1541DOI: 10.2308/accr-51360 ↗

Dynamic Decision Making Using the Balanced Scorecard Framework

Kerry A. Humphreys · Michael Shayne Gary · Ken T. Trotman

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Sep 1, 2016pp. 1441-1465DOI: 10.2308/accr-51364 ↗

Financial Reporting Quality of Chinese Reverse Merger Firms: The Reverse Merger Effect or the Weak Country Effect?

Kun-Chih Chen · Qiang Cheng · Ying Chou Lin · Yu-Chen Lin · Xing Xiao

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Sep 1, 2016pp. 1363-1390DOI: 10.2308/accr-51376 ↗

Risk Disclosure Preceding Negative Outcomes: The Effects of Reporting Critical Audit Matters on Judgments of Auditor Liability

Kelsey Brasel · Marcus M. Doxey · Jonathan H. Grenier · Andrew Reffett

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Sep 1, 2016pp. 1345-1362DOI: 10.2308/accr-51380 ↗

SEPTEMBER 2016 PLACEMENT ADS

Authors not recorded

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Sep 1, 2016pp. bmi-bmviiiDOI: 10.2308/accr-10495 ↗

The Effect of Target Difficulty on Target Completion: The Case of Reducing Carbon Emissions

Ioannis Ioannou · Shelley Xin Li · George Serafeim

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Sep 1, 2016pp. 1467-1492DOI: 10.2308/accr-51307 ↗