Volume 85 · Issue 4

Jul 1, 201018 articles

Additional Journal Content

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Jul 1, 2010pp. i-xixDOI: 10.2308/1558-7967-85.4.i ↗

Auditors’ Use of Brainstorming in the Consideration of Fraud: Reports from the Field

Joseph F. Brazel · Tina D. Carpenter · J. Gregory Jenkins

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Jul 1, 2010pp. 1273-1301DOI: 10.2308/accr.2010.85.4.1273 ↗

Cost Behavior and Analysts’ Earnings Forecasts

Dan Weiss

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Jul 1, 2010pp. 1441-1471DOI: 10.2308/accr.2010.85.4.1441 ↗

Do MD&A Disclosures Help Users Interpret Disproportionate Inventory Increases?

Yan Sun

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Jul 1, 2010pp. 1411-1440DOI: 10.2308/accr.2010.85.4.1411 ↗

Errata

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Jul 1, 2010pp. 1479-1479DOI: 10.2308/accr.2010.85.4.1479 ↗

Experimental Research in Financial Reporting: From the Laboratory to the Virtual World

ROBERT BLOOMFIELD · KRISTINA RENNEKAMP · KATHRYN KADOUS

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Jul 1, 2010pp. 1473-1474DOI: 10.2308/accr.2010.85.4.1473 ↗

Financial Reporting Quality, Private Information, Monitoring, and the Lease-versus-Buy Decision

Anne Beatty · Scott Liao · Joseph Weber

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Jul 1, 2010pp. 1215-1238DOI: 10.2308/accr.2010.85.4.1215 ↗

Intangible Returns, Accruals, and Return Reversal: A Multiperiod Examination of the Accrual Anomaly

Robert J. Resutek

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Jul 1, 2010pp. 1347-1374DOI: 10.2308/accr.2010.85.4.1347 ↗

Introduction to a Forum on Individual Differences in Accounting Behavior

Steven J. Kachelmeier

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Jul 1, 2010pp. 1127-1128DOI: 10.2308/accr.2010.85.4.1127 ↗

Joint Effects of Principles-Based versus Rules-Based Standards and Auditor Type in Constraining Financial Managers’ Aggressive Reporting

Karim Jamal · Hun-Tong Tan

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Jul 1, 2010pp. 1325-1346DOI: 10.2308/accr.2010.85.4.1325 ↗

Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items

Yun Fan · Abhijit Barua · William M. Cready · Wayne B. Thomas

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Jul 1, 2010pp. 1303-1323DOI: 10.2308/accr.2010.85.4.1303 ↗

Oligopoly, Disclosure, and Earnings Management

Mark Bagnoli · Susan G. Watts

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Jul 1, 2010pp. 1191-1214DOI: 10.2308/accr.2010.85.4.1191 ↗

Principles before Standards: The ICAEW’s ‘N Series' of Recommendations on Accounting Principles 1942–1969

STEPHEN ZEFF · CHRISTOPHER NAPIER

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Jul 1, 2010pp. 1477-1478DOI: 10.2308/accr.2010.85.4.1477 ↗

The Effects of Executives on Corporate Tax Avoidance

Scott D. Dyreng · Michelle Hanlon · Edward L. Maydew

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Jul 1, 2010pp. 1163-1189DOI: 10.2308/accr.2010.85.4.1163 ↗

The Execution Premium: Linking Strategy to Operations for Competitive Advantage

ROBERT S. KAPLAN · DAVID P. NORTON · SHAHID ANSARI

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Jul 1, 2010pp. 1475-1477DOI: 10.2308/accr.2010.85.4.1475 ↗

Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms

Chang Joon Song · Wayne B. Thomas · Han Yi

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Jul 1, 2010pp. 1375-1410DOI: 10.2308/accr.2010.85.4.1375 ↗

What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure

Linda Smith Bamber · John (Xuefeng) Jiang · Isabel Yanyan Wang

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Jul 1, 2010pp. 1131-1162DOI: 10.2308/accr.2010.85.4.1131 ↗

Whistle-Blowing: Target Firm Characteristics and Economic Consequences

Robert M. Bowen · Andrew C. Call · Shiva Rajgopal

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Jul 1, 2010pp. 1239-1271DOI: 10.2308/accr.2010.85.4.1239 ↗