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The Accounting Review

Volume 87 · Issue 3

May 1, 201217 articles

A Broader Perspective on Corporate Social Responsibility Research in Accounting

Donald V. Moser · Patrick R. Martin

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May 1, 2012pp. 797-806DOI: 10.2308/accr-10257 ↗

ABC Information, Fairness Perceptions, and Interfirm Negotiations

Stijn Masschelein · Eddy Cardinaels · Alexandra Van den Abbeele

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May 1, 2012pp. 951-973DOI: 10.2308/accr-10214 ↗

Additional Journal Content

Authors not recorded

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May 1, 2012pp. i-xiDOI: 10.2308/1558-7967-87.3.i ↗

Book Reviews

Stephen A. Zeff

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May 1, 2012pp. 1087-1098DOI: 10.2308/accr-10244 ↗

Capital Gains Taxes and Expected Rates of Return

Stephanie A. Sikes · Robert E. Verrecchia

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May 1, 2012pp. 1067-1086DOI: 10.2308/accr-50129 ↗

Does Investment-Related Pressure Lead to Misreporting? An Analysis of Reporting Following M&A Transactions

Daniel A. Bens · Theodore H. Goodman · Monica Neamtiu

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May 1, 2012pp. 839-865DOI: 10.2308/accr-10210 ↗

Editorial Policy and Style Information

Authors not recorded

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May 1, 2012pp. 1099-1103DOI: 10.2308/1558-7967-87.3.1099 ↗

Introduction

John Harry Evans

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May 1, 2012pp. 721-722DOI: 10.2308/accr-10279 ↗

Investor Relations, Firm Visibility, and Investor Following

Brian J. Bushee · Gregory S. Miller

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May 1, 2012pp. 867-897DOI: 10.2308/accr-10211 ↗

Is Earnings Quality Associated with Corporate Social Responsibility?

Yongtae Kim · Myung Seok Park · Benson Wier

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May 1, 2012pp. 761-796DOI: 10.2308/accr-10209 ↗

MAY 2012 PLACEMENT ADS

Authors not recorded

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May 1, 2012pp. 1105-1112DOI: 10.2308/accr-10282 ↗

Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure

Dan S. Dhaliwal · Suresh Radhakrishnan · Albert Tsang · Yong George Yang

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May 1, 2012pp. 723-759DOI: 10.2308/accr-10218 ↗

Perceived Auditor Independence and Audit Litigation: The Role of Nonaudit Services Fees

Jaime J. Schmidt

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May 1, 2012pp. 1033-1065DOI: 10.2308/accr-10217 ↗

Process Integration and Information Sharing in Supply Chains

Jason D. Schloetzer

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May 1, 2012pp. 1005-1032DOI: 10.2308/accr-10216 ↗

Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?

Sean T. McGuire · Thomas C. Omer · Dechun Wang

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May 1, 2012pp. 975-1003DOI: 10.2308/accr-10215 ↗

The Differential Improvement Effects of the Strategy Map and Scorecard Perspectives on Managers' Strategic Judgments

Mandy M. Cheng · Kerry A. Humphreys

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May 1, 2012pp. 899-924DOI: 10.2308/accr-10212 ↗

The Effect of the Strictness of Consultation Requirements on Fraud Consultation

Anna Gold · W. Robert Knechel · Philip Wallage

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May 1, 2012pp. 925-949DOI: 10.2308/accr-10213 ↗