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The Accounting Review

Volume 86 · Issue 4

Jul 1, 201118 articles

Additional Journal Content

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Jul 1, 2011pp. i-ixDOI: 10.2308/1558-7967-86.4.i ↗

BOOK REVIEWS

Stephen A. Zeff

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Jul 1, 2011pp. 1477-1484DOI: 10.2308/accr-10045 ↗

Capsule Commentary

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Jul 1, 2011pp. 1484-1485DOI: 10.2308/1558-7967-86.4.1484 ↗

Data Truncation Bias, Loss Firms, and Accounting Anomalies

Siew Hong Teoh · Yinglei Zhang

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Jul 1, 2011pp. 1445-1475DOI: 10.2308/accr-10032 ↗

Determinants of Disclosure Noncompliance and the Effect of the SEC Review: Evidence from the 2006 Mandated Compensation Disclosure Regulations

John R. Robinson · Yanfeng Xue · Yong Yu

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Jul 1, 2011pp. 1415-1444DOI: 10.2308/accr-10033 ↗

Editorial

Steven J. Kachelmeier

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Jul 1, 2011pp. 1129-1130DOI: 10.2308/accr-10046 ↗

Editorial Policy and Style Information

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Jul 1, 2011pp. 1487-1490DOI: 10.2308/1558-7967-86.4.1487 ↗

Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets

Feng Chen · Ole-Kristian Hope · Qingyuan Li · Xin Wang

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Jul 1, 2011pp. 1255-1288DOI: 10.2308/accr-10040 ↗

Internal Control Disclosures, Monitoring, and the Cost of Debt

Dan Dhaliwal · Chris Hogan · Robert Trezevant · Michael Wilkins

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Jul 1, 2011pp. 1131-1156DOI: 10.2308/accr-10043 ↗

Internal Control Weakness and Bank Loan Contracting: Evidence from SOX Section 404 Disclosures

Jeong-Bon Kim · Byron Y. Song · Liandong Zhang

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Jul 1, 2011pp. 1157-1188DOI: 10.2308/accr-10036 ↗

July 2011 Placement Ads

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Jul 1, 2011pp. 1491-1494DOI: 10.2308/1558-7967-86.4.1491 ↗

Modeling Discretionary Accrual Reversal and the Balance Sheet as an Earnings Management Constraint

William R Baber · Sok-Hyon Kang · Ying Li

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Jul 1, 2011pp. 1189-1212DOI: 10.2308/accr-10037 ↗

Monitoring by Auditors: The Case of Public Housing Authorities

Barbara Murray Grein · Stefanie L. Tate

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Jul 1, 2011pp. 1289-1319DOI: 10.2308/accr-10041 ↗

Relative Firm Profitability and Stock Return Sensitivity to Industry-Level News

Shengquan Hao · Qinglu Jin · Guochang Zhang

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Jul 1, 2011pp. 1321-1347DOI: 10.2308/accr-10042 ↗

Risk-Based Auditing, Strategic Prompts, and Auditor Sensitivity to the Strategic Risk of Fraud

Kendall Bowlin

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Jul 1, 2011pp. 1231-1253DOI: 10.2308/accr-10039 ↗

Spillover Effects in Subjective Performance Evaluation: Bias and the Asymmetric Influence of Controllability

Jasmijn C. Bol · Steven D. Smith

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Jul 1, 2011pp. 1213-1230DOI: 10.2308/accr-10038 ↗

The Pricing of Accruals Quality: January versus the Rest of the Year

Christina A. Mashruwala · Shamin D. Mashruwala

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Jul 1, 2011pp. 1349-1381DOI: 10.2308/accr-10035 ↗

What Makes Conference Calls Useful? The Information Content of Managers' Presentations and Analysts' Discussion Sessions

Dawn Matsumoto · Maarten Pronk · Erik Roelofsen

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Jul 1, 2011pp. 1383-1414DOI: 10.2308/accr-10034 ↗