Volume 94 · Issue 2

Mar 1, 201919 articles

Accounting Information in Corporate Governance: Implications for Standard Setting

S. P. Kothari

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Mar 1, 2019pp. 357-361DOI: 10.2308/accr-10651 ↗

Are Qualified and Experienced Outside Directors Willing to Join Fraudulent Firms and If So, Why?

Samir Ghannam · Martin Bugeja · Zoltan P. Matolcsy · Helen Spiropoulos

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Mar 1, 2019pp. 205-227DOI: 10.2308/accr-52195 ↗

Audit Partner Assignments and Audit Quality in the United States

Hye Seung (Grace) Lee · Albert L. Nagy · Aleksandra B. Zimmerman

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Mar 1, 2019pp. 297-323DOI: 10.2308/accr-52218 ↗

Banks' Asset Reporting Frequency and Capital Regulation: An Analysis of Discretionary Use of Fair-Value Accounting

Carlos Corona · Lin Nan · Gaoqing Zhang

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Mar 1, 2019pp. 157-178DOI: 10.2308/accr-52209 ↗

Biased Boards

Tim Baldenius · Xiaojing Meng · Lin Qiu

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Mar 1, 2019pp. 1-27DOI: 10.2308/accr-52210 ↗

Covers and Front Matter

Authors not recorded

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Mar 1, 2019pp. i-viiDOI: 10.2308/1558-7967-94.2.i ↗

Do Analysts Say Anything About Earnings Without Revising Their Earnings Forecasts?

Philip G. Berger · Charles G. Ham · Zachary R. Kaplan

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Mar 1, 2019pp. 29-52DOI: 10.2308/accr-52164 ↗

Do Debt Covenants Constrain Borrowings Prior to Violation? Evidence from SFAS 160

Moshe Cohen · Sharon P. Katz · Sunay Mutlu · Gil Sadka

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Mar 1, 2019pp. 133-156DOI: 10.2308/accr-52204 ↗

Editorial Policy and Style Information

Authors not recorded

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Mar 1, 2019pp. 379-382DOI: 10.2308/1558-7967-94.2.379 ↗

Executive Stock Ownership Guidelines and Debtholder Wealth

Jun-Koo Kang · Limin Xu

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Mar 1, 2019pp. 267-295DOI: 10.2308/accr-52219 ↗

Fundamental Analysis Redux

Richard G. Sloan

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Mar 1, 2019pp. 363-377DOI: 10.2308/accr-10652 ↗

Incentivizing the Creative Process: From Initial Quantity to Eventual Creativity

Steven J. Kachelmeier · Laura W. Wang · Michael G. Williamson

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Mar 1, 2019pp. 249-266DOI: 10.2308/accr-52196 ↗

Integration of Internal Control and Financial Statement Audits: Are Two Audits Better than One?

Lori Shefchik Bhaskar · Joseph H. Schroeder · Marcy L. Shepardson

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Mar 1, 2019pp. 53-81DOI: 10.2308/accr-52197 ↗

Investor Relations and Information Assimilation

Kimball Chapman · Gregory S. Miller · Hal D. White

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Mar 1, 2019pp. 105-131DOI: 10.2308/accr-52200 ↗

March 2019 Placement Ads

Authors not recorded

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Mar 1, 2019pp. bmi-bmiiDOI: 10.2308/accr-10656 ↗

Tax Uncertainty and Incremental Tax Avoidance

David A. Guenther · Ryan J. Wilson · Kaishu Wu

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Mar 1, 2019pp. 229-247DOI: 10.2308/accr-52194 ↗

The Equilibrium Relationships between Performance-Based Pay, Performance, and the Commission and Detection of Fraudulent Misreporting

Buhui Qiu · Steve L. Slezak

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Mar 1, 2019pp. 325-356DOI: 10.2308/accr-52207 ↗

Too Busy or Well-Connected? Evidence from a Shock to Multiple Directorships

Anna Bergman Brown · Jing Dai · Emanuel Zur

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Mar 1, 2019pp. 83-104DOI: 10.2308/accr-52165 ↗

When Does Tax Avoidance Result in Tax Uncertainty?

Scott D. Dyreng · Michelle Hanlon · Edward L. Maydew

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Mar 1, 2019pp. 179-203DOI: 10.2308/accr-52198 ↗