Volume 95 · Issue 3

May 1, 202017 articles

Auditor Reputation Concerns, Legal Liability, and Standards

Naomi R. Rothenberg

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May 1, 2020pp. 371-391DOI: 10.2308/accr-52523 ↗

Auditor Task-Specific Expertise: The Case of Fair Value Accounting

Jaehan Ahn · Rani Hoitash · Udi Hoitash

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May 1, 2020pp. 1-32DOI: 10.2308/accr-52599 ↗

Bank Capital and Loan Monitoring

Gauri Bhat · Hemang A. Desai

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May 1, 2020pp. 85-114DOI: 10.2308/accr-52587 ↗

Covers and Front Matter

Authors not recorded

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May 1, 2020pp. fmi-fmviiDOI: 10.2308/1558-7967-95.3.fmi ↗

Do Effort Differences between Bonus and Penalty Contracts Persist in Labor Markets?

George C. Gonzalez · Vicky B. Hoffman · Donald V. Moser

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May 1, 2020pp. 205-222DOI: 10.2308/accr-52655 ↗

Do Firms That Have a Common Signing Auditor Exhibit Higher Earnings Comparability?

Jeff Zeyun Chen · Mei-Hui Chen · Chen-Lung Chin · Gerald J. Lobo

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May 1, 2020pp. 115-143DOI: 10.2308/accr-52522 ↗

Does Litigation Deter or Encourage Real Earnings Management?

Sterling Huang · Sugata Roychowdhury · Ewa Sletten

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May 1, 2020pp. 251-278DOI: 10.2308/accr-52589 ↗

Editorial Policy

Authors not recorded

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May 1, 2020pp. 393-396DOI: 10.2308/1558-7967-95.3.393 ↗

Financial Reporting Comparability and Accounting-Based Relative Performance Evaluation in the Design of CEO Cash Compensation Contracts

Jonathan Nam

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May 1, 2020pp. 343-370DOI: 10.2308/accr-52588 ↗

Implicit Corporate Taxes and Income Shifting

Kevin S. Markle · Lillian F. Mills · Braden Williams

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May 1, 2020pp. 315-342DOI: 10.2308/accr-52526 ↗

Information Frictions and Productivity Dispersion: The Role of Accounting Information

Rebecca N. Hann · Heedong Kim · Wenfeng Wang · Yue Zheng

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May 1, 2020pp. 223-250DOI: 10.2308/accr-52658 ↗

May 2020 Placement Ads

Authors not recorded

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May 1, 2020pp. bmi-bmiiiDOI: 10.2308/accr-10725 ↗

On the Relation between Financial Reporting Quality and Country Attributes: Research Challenges and Opportunities

Helena Isidro · Dhananjay (DJ) Nanda · Peter D. Wysocki

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May 1, 2020pp. 279-314DOI: 10.2308/accr-52607 ↗

R&D and the Rising Foreign Profitability of U.S. Multinational Corporations

Lisa De Simone · Jingjing (Jing) Huang · Linda K. Krull

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May 1, 2020pp. 177-204DOI: 10.2308/accr-52620 ↗

Tax-Advantaged Trust Use Among IPO Executives: Determinants and Implications for Valuation and Future Performance

Michael J. Dambra · Matthew Gustafson · Phillip J. Quinn

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May 1, 2020pp. 145-175DOI: 10.2308/accr-52590 ↗

The Effect of Temporary Changes and Expectations on Individuals' Decisions: Evidence from a Tax Compliance Setting

Chelsea Rae Austin · Donna D. Bobek · Ethan G. LaMothe

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May 1, 2020pp. 33-58DOI: 10.2308/accr-52525 ↗

The Role of Trust in Information Processing: Evidence from Security Analysts

Vineet Bhagwat · Xiaoding Liu

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May 1, 2020pp. 59-83DOI: 10.2308/accr-52524 ↗