Volume 86 · Issue 3

May 1, 201118 articles

Accountancy and Empire: The British Legacy of Professional Organization

CHRIS POULLAOS · SUKI SIAN · IGNACE DE BEELDE

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May 1, 2011pp. 1119-1122DOI: 10.2308/accr.00000032 ↗

Additional Journal Content

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May 1, 2011pp. i-ixDOI: 10.2308/1558-7967-86.3.i ↗

Capital Structure, Cost of Capital, and Voluntary Disclosures

Jeremy Bertomeu · Anne Beyer · Ronald A. Dye

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May 1, 2011pp. 857-886DOI: 10.2308/accr.00000037 ↗

Capsule Commentary

STEPHEN ZEFF

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May 1, 2011pp. 1122-1122DOI: 10.2308/accr.00000039 ↗

Changes over Time in the Revenue-Expense Relation: Accounting or Economics?

Dain C. Donelson · Ross Jennings · John McInnis

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May 1, 2011pp. 945-974DOI: 10.2308/accr.00000046 ↗

Detection and Severity Classifications of Sarbanes-Oxley Section 404 Internal Control Deficiencies

Jean C. Bedard · Lynford Graham

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May 1, 2011pp. 825-855DOI: 10.2308/accr.00000036 ↗

Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes

Jennifer L. Blouin · Jana S. Raedy · Douglas A. Shackelford

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May 1, 2011pp. 887-914DOI: 10.2308/accr.00000038 ↗

Editorial Policy and Style Information

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May 1, 2011pp. 1123-1127DOI: 10.2308/1558-7967-86.3.1123 ↗

Effects of SFAS 133 on the Risk Relevance of Accounting Measures of Banks’ Derivative Exposures

Anwer S. Ahmed · Emre Kilic · Gerald J. Lobo

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May 1, 2011pp. 769-804DOI: 10.2308/accr.00000033 ↗

How a Systems Perspective Improves Knowledge Acquisition and Performance in Analytical Procedures

Billy E. Brewster

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May 1, 2011pp. 915-943DOI: 10.2308/accr.00000040 ↗

Inflation and Nominal Financial Reporting: Implications for Performance and Stock Prices

Yaniv Konchitchki

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May 1, 2011pp. 1045-1085DOI: 10.2308/accr.00000044 ↗

Internal Controls and Conditional Conservatism

Beng Wee Goh · Dan Li

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May 1, 2011pp. 975-1005DOI: 10.2308/accr.00000041 ↗

May 2011 Placement Ads

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May 1, 2011pp. 1128-1132DOI: 10.2308/1558-7967-86.3.1128 ↗

Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions

Christopher P. Agoglia · Timothy S. Doupnik · George T. Tsakumis

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May 1, 2011pp. 747-767DOI: 10.2308/accr.00000045 ↗

Psychology Models of Management Accounting,

JOAN LUFT · MICHAEL D. SHIELDS · THERESA LIBBY

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May 1, 2011pp. 1117-1119DOI: 10.2308/accr.00000035 ↗

Relative Performance Evaluation and Related Peer Groups in Executive Compensation Contracts

Guojin Gong · Laura Yue Li · Jae Yong Shin

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May 1, 2011pp. 1007-1043DOI: 10.2308/accr.00000042 ↗

Supply Chains and Segment Profitability: How Input Pricing Creates a Latent Cross-Segment Subsidy

Anil Arya · Brian Mittendorf

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May 1, 2011pp. 805-824DOI: 10.2308/accr.00000034 ↗

The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts

Reuven Lehavy · Feng Li · Kenneth Merkley

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May 1, 2011pp. 1087-1115DOI: 10.2308/accr.00000043 ↗