Volume 89 · Issue 1

Jan 1, 201419 articles

Additional Journal Content

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Jan 1, 2014pp. i-xDOI: 10.2308/1558-7967-89.1.i ↗

Ball and Brown (1968): A Retrospective

Ray Ball · Philip R. Brown

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Jan 1, 2014pp. 1-26DOI: 10.2308/accr-50604 ↗

Book Reviews

Stephen A. Zeff

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Jan 1, 2014pp. 403-411DOI: 10.2308/accr-10376 ↗

Do Growth-Option Firms Use Less Relative Performance Evaluation?

Ana Maria Albuquerque

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Jan 1, 2014pp. 27-60DOI: 10.2308/accr-50574 ↗

EDITORIAL POLICY AND STYLE INFORMATION

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Jan 1, 2014pp. 419-423DOI: 10.2308/1558-7967-89.1.419 ↗

Errata

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Jan 1, 2014pp. 413-415DOI: 10.2308/accr-10378 ↗

Error Management in Audit Firms: Error Climate, Type, and Originator

Anna Gold · Ulfert Gronewold · Steven E. Salterio

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Jan 1, 2014pp. 303-330DOI: 10.2308/accr-50592 ↗

Information and Heterogeneous Beliefs: Cost of Capital, Trading Volume, and Investor Welfare

Peter O. Christensen · Zhenjiang Qin

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Jan 1, 2014pp. 209-242DOI: 10.2308/accr-50605 ↗

Is the Decline in the Information Content of Earnings Following Restatements Short-Lived?

Xia Chen · Qiang Cheng · Alvis K. Lo

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Jan 1, 2014pp. 177-207DOI: 10.2308/accr-50594 ↗

JANUARY 2014 PLACEMENT ADS

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Jan 1, 2014pp. 425-434DOI: 10.2308/1558-7967-89.1.425 ↗

Management Forecast Quality and Capital Investment Decisions

Theodore H. Goodman · Monica Neamtiu · Nemit Shroff · Hal D. White

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Jan 1, 2014pp. 331-365DOI: 10.2308/accr-50575 ↗

Predicting Credit Losses: Loan Fair Values versus Historical Costs

Brett W. Cantrell · John M. McInnis · Christopher G. Yust

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Jan 1, 2014pp. 147-176DOI: 10.2308/accr-50593 ↗

Real Activities Manipulation and Auditors' Client-Retention Decisions

Yongtae Kim · Myung Seok Park

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Jan 1, 2014pp. 367-401DOI: 10.2308/accr-50586 ↗

Revisiting the Make-or-Buy Decision: Conveying Information by Outsourcing to Rivals

Anil Arya · Brian Mittendorf · Dae-Hee Yoon

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Jan 1, 2014pp. 61-78DOI: 10.2308/accr-50579 ↗

The Audit Committee: Management Watchdog or Personal Friend of the CEO?

Liesbeth Bruynseels · Eddy Cardinaels

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Jan 1, 2014pp. 113-145DOI: 10.2308/accr-50601 ↗

The Effect of Audit Committee Industry Expertise on Monitoring the Financial Reporting Process

Jeffrey R. Cohen · Udi Hoitash · Ganesh Krishnamoorthy · Arnold M. Wright

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Jan 1, 2014pp. 243-273DOI: 10.2308/accr-50585 ↗

The Role of Dissemination in Market Liquidity: Evidence from Firms' Use of Twitter™

Elizabeth Blankespoor · Gregory S. Miller · Hal D. White

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Jan 1, 2014pp. 79-112DOI: 10.2308/accr-50576 ↗

The Unintended Effect of Corporate Social Responsibility Performance on Investors' Estimates of Fundamental Value

W. Brooke Elliott · Kevin E. Jackson · Mark E. Peecher · Brian J. White

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Jan 1, 2014pp. 275-302DOI: 10.2308/accr-50577 ↗

Errata

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January 2014pp. 417DOI: 10.2308/accr-10389 ↗