Volume 95 · Issue 4

Jul 1, 202017 articles

Accounting Comparability and Corporate Innovative Efficiency

Justin Chircop · Daniel W. Collins · Lars Helge Hass · Nhat (Nate) Q. Nguyen

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Jul 1, 2020pp. 127-151DOI: 10.2308/accr-52609 ↗

Asymmetric Timeliness and the Resolution of Investor Disagreement and Uncertainty at Earnings Announcements

Mary E. Barth · Wayne R. Landsman · Vivek Raval · Sean Wang

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Jul 1, 2020pp. 23-50DOI: 10.2308/accr-52656 ↗

Bring the Noise, But Not the Funk: Does the Effect of Performance Measure Noise on Learning Depend on Whether the Learning is Experiential or Vicarious?

Jongwoon (Willie) Choi · Gary Hecht · Ivo D. Tafkov · Kristy L. Towry

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Jul 1, 2020pp. 153-172DOI: 10.2308/accr-52613 ↗

Covers and Front Matter

Authors not recorded

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Jul 1, 2020pp. fmi-fmviiiDOI: 10.2308/1558-7967-95.4.fmi ↗

Does Using Accounting Data in Performance Evaluations Spoil Team Creativity? The Role of Leadership Behavior

Aleksandra Klein · Gerhard Speckbacher

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Jul 1, 2020pp. 313-330DOI: 10.2308/accr-52602 ↗

Economic Consequences of Corporate Governance Disclosure: Evidence from the 2006 SEC Regulation on Related-Party Transactions

Ole-Kristian Hope · Haihao (Ross) Lu

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Jul 1, 2020pp. 263-290DOI: 10.2308/accr-52608 ↗

Economic Consequences of Risk Disclosures: Evidence from Crowdfunding

Joshua M. Madsen · Jeff L. McMullin

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Jul 1, 2020pp. 331-363DOI: 10.2308/accr-52641 ↗

Editorial Policy

Authors not recorded

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Jul 1, 2020pp. 365-368DOI: 10.2308/1558-7967-95.4.365 ↗

How do Risk-Based Inspections Impact Auditor Behavior? Experimental Evidence on the PCAOB's Process

Lori Shefchik Bhaskar

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Jul 1, 2020pp. 103-126DOI: 10.2308/tar-2016-0007 ↗

How Often Do Managers Withhold Information?

Jeremy Bertomeu · Paul Ma · Iván Marinovic

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Jul 1, 2020pp. 73-102DOI: 10.2308/accr-52619 ↗

July 2020 Placement Ads

Authors not recorded

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Jul 1, 2020pp. bmi-bmiDOI: 10.2308/accr-10729 ↗

Managerial Ability and Income Smoothing

Bok Baik · Sunhwa Choi · David B. Farber

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Jul 1, 2020pp. 1-22DOI: 10.2308/accr-52600 ↗

Tax and Nontax Incentives in Income Shifting: Evidence from Shadow Insurers

Bradford F. Hepfer · Jaron H. Wilde · Ryan J. Wilson

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Jul 1, 2020pp. 219-262DOI: 10.2308/accr-52657 ↗

The Effect of Performance Reporting Frequency on Employee Performance

Gary Hecht · Jessen L. Hobson · Laura W. Wang

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Jul 1, 2020pp. 199-218DOI: 10.2308/accr-52601 ↗

The Unintended Consequences of Material Weakness Reporting on Auditors' Acceptance of Aggressive Client Reporting

Tim D. Bauer · Anthony C. Bucaro · Cassandra Estep

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Jul 1, 2020pp. 51-72DOI: 10.2308/accr-52610 ↗

The Valuation of Discontinued Operations and Its Effect on Classification Shifting

Steven E. Kaplan · David G. Kenchington · Brian S. Wenzel

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Jul 1, 2020pp. 291-311DOI: 10.2308/tar-2016-0235 ↗

Who Should Select New Employees, Headquarters or the Unit Manager? Consequences of Centralizing Hiring at a Retail Chain

Carolyn Deller · Tatiana Sandino

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Jul 1, 2020pp. 173-198DOI: 10.2308/accr-52611 ↗