Volume 93 · Issue 5

Sep 1, 201818 articles

A Field Study on Small Accounting Firm Membership in Associations and Networks: Implications for Audit Quality

Kenneth L. Bills · Christie Hayne · Sarah E. Stein

Discuss this article →

Sep 1, 2018pp. 73-96DOI: 10.2308/accr-52003 ↗

Covers and Front Matter

Authors not recorded

Discuss this article →

Sep 1, 2018pp. i-ixDOI: 10.2308/1558-7967-93.5.i ↗

Creditor Influence and CEO Compensation: Evidence from Debt Covenant Violations

Steven Balsam · Yuqi Gu · Connie X. Mao

Discuss this article →

Sep 1, 2018pp. 23-50DOI: 10.2308/accr-52013 ↗

Custom Contrast Testing: Current Trends and a New Approach

Ryan D. Guggenmos · M. David Piercey · Christopher P. Agoglia

Discuss this article →

Sep 1, 2018pp. 223-244DOI: 10.2308/accr-52005 ↗

Editorial Policy and Style Information

Authors not recorded

Discuss this article →

Sep 1, 2018pp. 363-366DOI: 10.2308/1558-7967-93.5.363 ↗

Financial Analysts and Their Contribution to Well-Functioning Capital Markets

Dan Givoly · Gary C. Biddle

Discuss this article →

Sep 1, 2018pp. 359-362DOI: 10.2308/accr-10622 ↗

Lenders' Experience with Borrowers' Major Customers and the Debt Contracting Demand for Accounting Conservatism

Guojin Gong · Shuqing Luo

Discuss this article →

Sep 1, 2018pp. 187-222DOI: 10.2308/accr-52022 ↗

Leveling the Playing Field between Large and Small Institutions: Evidence from the SEC's XBRL Mandate

Nilabhra Bhattacharya · Young Jun Cho · Jae B Kim

Discuss this article →

Sep 1, 2018pp. 51-71DOI: 10.2308/accr-52000 ↗

Locked-In: The Effect of CEOs' Capital Gains Taxes on Corporate Risk-Taking

Benjamin P. Yost

Discuss this article →

Sep 1, 2018pp. 325-358DOI: 10.2308/accr-51962 ↗

Multinational Tax Incentives and Offshored U.S. Jobs

Braden M. Williams

Discuss this article →

Sep 1, 2018pp. 293-324DOI: 10.2308/accr-52008 ↗

Predicting Accruals Based on Cash-Flow Properties

Richard M. Frankel · Yan Sun

Discuss this article →

Sep 1, 2018pp. 165-186DOI: 10.2308/accr-52001 ↗

September 2018 Placement Ads

Authors not recorded

Discuss this article →

Sep 1, 2018pp. bmi-bmviiiDOI: 10.2308/accr-10623 ↗

Taxes and Peer Effects

Andrew Bird · Alexander Edwards · Thomas G. Ruchti

Discuss this article →

Sep 1, 2018pp. 97-117DOI: 10.2308/accr-52004 ↗

Team Member Subjective Communication in Homogeneous and Heterogeneous Teams

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

Discuss this article →

Sep 1, 2018pp. 1-22DOI: 10.2308/accr-52002 ↗

The Association between SFAS No. 157 Fair Value Hierarchy Information and Conditional Accounting Conservatism

Jonathan Black · Jeff Zeyun Chen · Marc Cussatt

Discuss this article →

Sep 1, 2018pp. 119-144DOI: 10.2308/accr-51963 ↗

The Effect of Real Earnings Management on Auditor Scrutiny of Management's Other Financial Reporting Decisions

Benjamin P. Commerford · Richard C. Hatfield · Richard W. Houston

Discuss this article →

Sep 1, 2018pp. 145-163DOI: 10.2308/accr-52032 ↗

The Expected Rate of Credit Losses on Banks' Loan Portfolios

Trevor S. Harris · Urooj Khan · Doron Nissim

Discuss this article →

Sep 1, 2018pp. 245-271DOI: 10.2308/accr-52012 ↗

The Influence of Judgment Decomposition on Auditors' Fraud Risk Assessments: Some Trade-Offs

Chad A. Simon · Jason L. Smith · Mark F. Zimbelman

Discuss this article →

Sep 1, 2018pp. 273-291DOI: 10.2308/accr-52024 ↗