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The Accounting Review

Volume 91 · Issue 1

Jan 1, 201617 articles

A Theory of Hard and Soft Information

Jeremy Bertomeu · Iván Marinovic

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Jan 1, 2016pp. 1-20DOI: 10.2308/accr-51102 ↗

Additional Journal Content

Authors not recorded

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Jan 1, 2016pp. i-ixDOI: 10.2308/1558-7967-91.1.i ↗

Asymmetric Effects of Regulation FD on Management Earnings Forecasts

Frank Heflin · William J. Kross · Inho Suk

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Jan 1, 2016pp. 119-152DOI: 10.2308/accr-51155 ↗

Can Investors Detect Managers' Lack of Spontaneity? Adherence to Predetermined Scripts during Earnings Conference Calls

Joshua Lee

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Jan 1, 2016pp. 229-250DOI: 10.2308/accr-51135 ↗

Client Conservatism and Auditor-Client Contracting

Mark L. DeFond · Chee Yeow Lim · Yoonseok Zang

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Jan 1, 2016pp. 69-98DOI: 10.2308/accr-51150 ↗

Do False Financial Statements Distort Peer Firms' Decisions?

Valerie Li

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Jan 1, 2016pp. 251-278DOI: 10.2308/accr-51096 ↗

Do Socially Responsible Firms Pay More Taxes?

Angela K. Davis · David A. Guenther · Linda K. Krull · Brian M. Williams

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Jan 1, 2016pp. 47-68DOI: 10.2308/accr-51224 ↗

Editorial Policy and Style Information

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Jan 1, 2016pp. 347-347DOI: 10.2308/1558-7967-91.1.347 ↗

JANUARY 2016 PLACEMENT ADS

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Jan 1, 2016pp. bmi-bmivDOI: 10.2308/accr-10481 ↗

Management Team Incentive: Dispersion and Firm Performance

Robert M. Bushman · Zhonglan Dai · Weining Zhang

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Jan 1, 2016pp. 21-45DOI: 10.2308/accr-51112 ↗

Measuring Qualitative Information in Capital Markets Research: Comparison of Alternative Methodologies to Measure Disclosure Tone

Elaine Henry · Andrew J Leone

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Jan 1, 2016pp. 153-178DOI: 10.2308/accr-51161 ↗

Monetary Incentives, Feedback, and Recognition—Complements or Substitutes? Evidence from a Field Experiment in a Retail Services Company

Sofia M Lourenço

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Jan 1, 2016pp. 279-297DOI: 10.2308/accr-51148 ↗

Performance Aggregation and Decentralized Contracting

Gerald A. Feltham · Christian Hofmann · Raffi J. Indjejikian

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Jan 1, 2016pp. 99-117DOI: 10.2308/accr-51111 ↗

Spreading the Word: Price Discovery and Newswire Dissemination of Management Earnings Guidance

Brady Twedt

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Jan 1, 2016pp. 317-346DOI: 10.2308/accr-51129 ↗

The Genesis of Double Entry Bookkeeping

Alan Sangster

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Jan 1, 2016pp. 299-315DOI: 10.2308/accr-51115 ↗

The Role of Auditors, Non-Auditors, and Internal Tax Departments in Corporate Tax Aggressiveness

Kenneth J. Klassen · Petro Lisowsky · Devan Mescall

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Jan 1, 2016pp. 179-205DOI: 10.2308/accr-51137 ↗

Who's the Fairest of Them All? Evidence from Closed-End Funds

Alastair Lawrence · Subprasiri Siriviriyakul · Richard G Sloan

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Jan 1, 2016pp. 207-227DOI: 10.2308/accr-51152 ↗