Volume 94 · Issue 5

Sep 1, 201917 articles

A Dollar for a Tree or a Tree for a Dollar? The Behavioral Effects of Measurement Basis on Managers' CSR Investment Decision

Bryan K. Church · Wei Jiang · Xi (Jason) Kuang · Adam Vitalis

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Sep 1, 2019pp. 117-137DOI: 10.2308/accr-52332 ↗

Covers and Front Matter

Authors not recorded

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Sep 1, 2019pp. i-viiDOI: 10.2308/1558-7967-94.5.i ↗

Determinants and Consequences of Quantitative Critical Accounting Estimate Disclosures

Matthew Glendening · Elaine G. Mauldin · Kenneth W. Shaw

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Sep 1, 2019pp. 189-218DOI: 10.2308/accr-52368 ↗

Editorial Policy and Style Information

Authors not recorded

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Sep 1, 2019pp. 377-380DOI: 10.2308/1558-7967-94.5.377 ↗

Foreign Institutional Investors and Corporate Voluntary Disclosure Around the World

Albert Tsang · Fei Xie · Xiangang Xin

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Sep 1, 2019pp. 319-348DOI: 10.2308/accr-52353 ↗

Industry Tax Planning and Stock Returns

Shane M. Heitzman · Maria Ogneva

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Sep 1, 2019pp. 219-246DOI: 10.2308/accr-52361 ↗

Investor Reaction to Disclosure of Past Performance and Future Plans

Scott A. Emett

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Sep 1, 2019pp. 165-188DOI: 10.2308/accr-52343 ↗

Litigation Risk and Voluntary Disclosure: Evidence from Legal Changes

Joel F. Houston · Chen Lin · Sibo Liu · Lai Wei

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Sep 1, 2019pp. 247-272DOI: 10.2308/accr-52355 ↗

Media Coverage of Corporate Taxes

Shannon Chen · Kathleen Schuchard · Bridget Stomberg

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Sep 1, 2019pp. 83-116DOI: 10.2308/accr-52342 ↗

Performance Contingencies in CEO Equity Awards and Debt Contracting

John M. Bizjak · Swaminathan L. Kalpathy · Vassil T. Mihov

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Sep 1, 2019pp. 57-82DOI: 10.2308/accr-52317 ↗

Restrictions on Managers' Outside Employment Opportunities and Asymmetric Disclosure of Bad versus Good News

Ashiq Ali · Ningzhong Li · Weining Zhang

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Sep 1, 2019pp. 1-25DOI: 10.2308/accr-52314 ↗

September 2019 Placement Ads

Authors not recorded

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Sep 1, 2019pp. bmi-bmviiiDOI: 10.2308/accr-10690 ↗

Tax Avoidance at Public Corporations Driven by Shareholder Taxes: Evidence from Changes in Dividend Tax Policy

Dan Amiram · Andrew M. Bauer · Mary Margaret Frank

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Sep 1, 2019pp. 27-55DOI: 10.2308/accr-52315 ↗

The Effects of Auditor Tenure on Fraud and Its Detection

Evelyn R. Patterson · J. Reed Smith · Samuel L. Tiras

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Sep 1, 2019pp. 297-318DOI: 10.2308/accr-52370 ↗

The Effects of Subjectivity on Manager and Auditor Reporting

Kyungha (Kari) Lee · Rahul Menon

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Sep 1, 2019pp. 273-295DOI: 10.2308/accr-52316 ↗

Top Management Team Characteristics and Financial Reporting Quality

Dana Zhang

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Sep 1, 2019pp. 349-375DOI: 10.2308/accr-52360 ↗

What's in a Name? Initial Evidence of U.S. Audit Partner Identification Using Difference-in-Differences Analyses

Lauren M. Cunningham · Chan Li · Sarah E. Stein · Nicole S. Wright

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Sep 1, 2019pp. 139-163DOI: 10.2308/accr-52305 ↗