Volume 90 · Issue 1

Jan 1, 201518 articles

Additional Journal Content

Authors not recorded

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Jan 1, 2015pp. i-xDOI: 10.2308/1558-7967-90.1.i ↗

Book Reviews

Stephen A. Zeff

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Jan 1, 2015pp. 395-398DOI: 10.2308/accr-10411 ↗

CEO Equity Incentives and Financial Misreporting: The Role of Auditor Expertise

Sudarshan Jayaraman · Todd Milbourn

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Jan 1, 2015pp. 321-350DOI: 10.2308/accr-50854 ↗

Does Mandatory IFRS Adoption Affect Crash Risk?

Mark L. DeFond · Mingyi Hung · Siqi Li · Yinghua Li

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Jan 1, 2015pp. 265-299DOI: 10.2308/accr-50859 ↗

EDITORIAL POLICY AND STYLE INFORMATION

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Jan 1, 2015pp. 399-403DOI: 10.2308/1558-7967-90.1.399 ↗

How Does Readability Influence Investors' Judgments? Consistency of Benchmark Performance Matters

Hun-Tong Tan · Elaine Ying Wang · Bo Zhou

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Jan 1, 2015pp. 371-393DOI: 10.2308/accr-50857 ↗

JANUARY 2015 PLACEMENT ADS

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Jan 1, 2015pp. 405-415DOI: 10.2308/accr-10424 ↗

Nominal versus Interacting Electronic Fraud Brainstorming in Hierarchical Audit Teams

Clara Xiaoling Chen · Ken T. Trotman · Flora (Hailan) Zhou

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Jan 1, 2015pp. 175-198DOI: 10.2308/accr-50855 ↗

Non-Executive Employee Ownership and Corporate Risk

Francesco Bova · Kalin Kolev · Jacob K. Thomas · X. Frank Zhang

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Jan 1, 2015pp. 115-145DOI: 10.2308/accr-50860 ↗

Noncompliance with Mandatory Disclosure Requirements: The Magnitude and Determinants of Undisclosed Permanently Reinvested Earnings

Benjamin C. Ayers · Casey M. Schwab · Steven Utke

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Jan 1, 2015pp. 59-93DOI: 10.2308/accr-50853 ↗

Substitution between Real and Accruals-Based Earnings Management after Voluntary Adoption of Compensation Clawback Provisions

Lilian H. Chan · Kevin C. W. Chen · Tai Yuan Chen · Yangxin Yu

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Jan 1, 2015pp. 147-174DOI: 10.2308/accr-50862 ↗

The Economic Consequences of Financial Restatements: Evidence from the Market for Corporate Control

Amir Amel-Zadeh · Yuan Zhang

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Jan 1, 2015pp. 1-29DOI: 10.2308/accr-50869 ↗

The Effect of Competition Intensity and Competition Type on the Use of Customer Satisfaction Measures in Executive Annual Bonus Contracts

Clara Xiaoling Chen · Ella Mae Matsumura · Jae Yong Shin · Steve Yu-Ching Wu

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Jan 1, 2015pp. 229-263DOI: 10.2308/accr-50870 ↗

The Effect of Superiors' Exogenous Constraints on Budget Negotiations

Markus C. Arnold

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Jan 1, 2015pp. 31-57DOI: 10.2308/accr-50864 ↗

The Effects of Client Identity Strength and Professional Identity Salience on Auditor Judgments

Tim D. Bauer

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Jan 1, 2015pp. 95-114DOI: 10.2308/accr-50863 ↗

The Impact of Eliminating the Form 20-F Reconciliation on Shareholder Wealth: Evidence from U.S. Cross-Listed Firms

Lucy Huajing Chen · Inder K. Khurana

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Jan 1, 2015pp. 199-228DOI: 10.2308/accr-50893 ↗

Training Auditors to Perform Analytical Procedures Using Metacognitive Skills

R. David Plumlee · Brett A. Rixom · Andrew J. Rosman

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Jan 1, 2015pp. 351-369DOI: 10.2308/accr-50856 ↗

Unintended Consequences of Lowering Disclosure Thresholds

Kirsten Fanning · Christopher P. Agoglia · M. David Piercey

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Jan 1, 2015pp. 301-320DOI: 10.2308/accr-50861 ↗