Volume 94 · Issue 4

Jul 1, 201919 articles

Analyst Coverage and Expected Crash Risk: Evidence from Exogenous Changes in Analyst Coverage

Jeong-Bon Kim · Louise Yi Lu · Yangxin Yu

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Jul 1, 2019pp. 345-364DOI: 10.2308/accr-52280 ↗

Audit Office Experience with SOX 404(b) Filers and SOX 404 Audit Quality

Divya Anantharaman · Nader Wans

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Jul 1, 2019pp. 1-43DOI: 10.2308/accr-52275 ↗

Covers and Front Matter

Authors not recorded

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Jul 1, 2019pp. i-viiDOI: 10.2308/1558-7967-94.4.i ↗

Dynamics of CEO Disclosure Style

Khrystyna Bochkay · Roman Chychyla · Dhananjay (DJ) Nanda

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Jul 1, 2019pp. 103-140DOI: 10.2308/accr-52281 ↗

Earnings Management and Earnings Quality: Theory and Evidence

Anne Beyer · Ilan Guttman · Iván Marinovic

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Jul 1, 2019pp. 77-101DOI: 10.2308/accr-52282 ↗

Earnings Management within Multinational Corporations

Christof Beuselinck · Stefano Cascino · Marc Deloof · Ann Vanstraelen

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Jul 1, 2019pp. 45-76DOI: 10.2308/accr-52274 ↗

Editorial Policy and Style Information

Authors not recorded

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Jul 1, 2019pp. 447-450DOI: 10.2308/1558-7967-94.4.447 ↗

Investor Sentiment for Corporate Social Performance

James P. Naughton · Clare Wang · Ira Yeung

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Jul 1, 2019pp. 401-420DOI: 10.2308/accr-52303 ↗

July 2019 Placement Ads

Authors not recorded

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Jul 1, 2019pp. bmi-bmviDOI: 10.2308/accr-10687 ↗

Moral Hazard and Internal Discipline: Theory and Evidence

Meng Li

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Jul 1, 2019pp. 365-400DOI: 10.2308/accr-52294 ↗

Pathway to an Integrated Conceptual Framework for Financial Reporting

Christine. A. Botosan

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Jul 1, 2019pp. 421-436DOI: 10.2308/accr-10683 ↗

Pursuing Relevant (Tax) Research

Lillian F. Mills

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Jul 1, 2019pp. 437-446DOI: 10.2308/accr-10660 ↗

Regulator-Cited Cooperation Credit and Firm Value: Evidence from Enforcement Actions

Rebecca Files · Gerald S. Martin · Stephanie J. Rasmussen

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Jul 1, 2019pp. 275-302DOI: 10.2308/accr-52307 ↗

Securities Law Expertise and Corporate Disclosure

Zahn Bozanic · Preeti Choudhary · Kenneth J. Merkley

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Jul 1, 2019pp. 141-172DOI: 10.2308/accr-52265 ↗

The Effect of Information Opacity and Accounting Irregularities on Personal Lending Relationships: Evidence from Lender and Manager Co-Migration

Urooj Khan · Xinlei Li · Christopher D. Williams · Regina Wittenberg-Moerman

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Jul 1, 2019pp. 303-344DOI: 10.2308/accr-52287 ↗

The Effects of Audit Quality Disclosure on Audit Effort and Investment Efficiency

Qi Chen · Xu Jiang · Yun Zhang

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Jul 1, 2019pp. 189-214DOI: 10.2308/accr-52286 ↗

The Joint Effects of Internal Auditors' Approach and Persuasion Tactics on Managers' Responses to Internal Audit Advice

Timothy Brown · Kirsten Fanning

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Jul 1, 2019pp. 173-188DOI: 10.2308/accr-52295 ↗

The Pricing and Performance of Supercharged IPOs

Alexander Edwards · Michelle Hutchens · Sonja Olhoft Rego

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Jul 1, 2019pp. 245-273DOI: 10.2308/accr-52304 ↗

The Value Relevance of Managers' and Auditors' Disclosures About Material Measurement Uncertainty

Sean A. Dennis · Jeremy B. Griffin · Karla M. Zehms

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Jul 1, 2019pp. 215-243DOI: 10.2308/accr-52272 ↗