Volume 90 · Issue 6

Nov 1, 201518 articles

Accounting Comparability and the Accuracy of Peer-Based Valuation Models

Steven Young · Yachang Zeng

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Nov 1, 2015pp. 2571-2601DOI: 10.2308/accr-51053 ↗

Accounting Conservatism and Creditor Recovery Rate

John Donovan · Richard M. Frankel · Xiumin Martin

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Nov 1, 2015pp. 2267-2303DOI: 10.2308/accr-51045 ↗

Additional Journal Content

Authors not recorded

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Nov 1, 2015pp. i-xDOI: 10.2308/1558-7967-90.6.i ↗

Annual Report and Editorial Commentary for The Accounting Review

Mark L. DeFond

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Nov 1, 2015pp. 2603-2638DOI: 10.2308/accr-10477 ↗

Capital Market Consequences of Audit Partner Quality

Daniel Aobdia · Chan-Jane Lin · Reining Petacchi

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Nov 1, 2015pp. 2143-2176DOI: 10.2308/accr-51054 ↗

Do Clients Avoid “Contaminated” Offices? The Economic Consequences of Low-Quality Audits

Quinn T. Swanquist · Robert L. Whited

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Nov 1, 2015pp. 2537-2570DOI: 10.2308/accr-51113 ↗

Earnings Announcements, Information Asymmetry, and Timing of Debt Offerings

Jon N. Kerr · N. Bugra Ozel

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Nov 1, 2015pp. 2375-2410DOI: 10.2308/accr-51116 ↗

EDITORIAL POLICY

Authors not recorded

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Nov 1, 2015pp. 2639-2639DOI: 10.2308/1558-7967-90.6.2639 ↗

Evidence on Contagion in Earnings Management

Simi Kedia · Kevin Koh · Shivaram Rajgopal

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Nov 1, 2015pp. 2337-2373DOI: 10.2308/accr-51062 ↗

Executive Equity Risk-Taking Incentives and Audit Pricing

Yangyang Chen · Ferdinand A. Gul · Madhu Veeraraghavan · Leon Zolotoy

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Nov 1, 2015pp. 2205-2234DOI: 10.2308/accr-51046 ↗

NOVEMBER 2015 PLACEMENT ADS

Authors not recorded

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Nov 1, 2015pp. bmi-bmivDOI: 10.2308/accr-10465 ↗

On the Pricing of Mandatory DCF Disclosures: Evidence from Oil and Gas Royalty Trusts

Panos N. Patatoukas · Richard G. Sloan · Jenny Zha

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Nov 1, 2015pp. 2449-2482DOI: 10.2308/accr-51128 ↗

Priority Dissemination of Public Disclosures

Bei Dong · Edward Xuejun Li · K Ramesh · Min Shen

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Nov 1, 2015pp. 2235-2266DOI: 10.2308/accr-51139 ↗

Recognition versus Disclosure of Fair Values

Maximilian A. Müller · Edward J. Riedl · Thorsten Sellhorn

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Nov 1, 2015pp. 2411-2447DOI: 10.2308/accr-51044 ↗

The Earnings Quality and Information Processing Effects of Accounting Consistency

Kyle Peterson · Roy Schmardebeck · T. Jeffrey Wilks

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Nov 1, 2015pp. 2483-2514DOI: 10.2308/accr-51048 ↗

The Impact of Audit Evidence Documentation on Jurors' Negligence Verdicts and Damage Awards

Ann G. Backof

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Nov 1, 2015pp. 2177-2204DOI: 10.2308/accr-51072 ↗

Unraveling the Black Box of Cost Behavior: An Empirical Investigation of Risk Drivers, Managerial Resource Procurement, and Cost Elasticity

Martin Holzhacker · Ranjani Krishnan · Matthias D. Mahlendorf

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Nov 1, 2015pp. 2305-2335DOI: 10.2308/accr-51092 ↗

Why do Restatements Decrease in a Clawback Environment? An Investigation into Financial Reporting Executives' Decision-Making during the Restatement Process

Jonathan S. Pyzoha

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Nov 1, 2015pp. 2515-2536DOI: 10.2308/accr-51049 ↗