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The Accounting Review

Volume 88 · Issue 1

Jan 1, 201318 articles

Additional Journal Content

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Jan 1, 2013pp. i-xDOI: 10.2308/1558-7967-88.1.i ↗

BOOK REVIEWS

Stephen A. Zeff

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Jan 1, 2013pp. 351-356DOI: 10.2308/accr-10321 ↗

Can a Code of Ethics Improve Manager Behavior and Investor Confidence? An Experimental Study

Bruce I. Davidson · Douglas E. Stevens

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Jan 1, 2013pp. 51-74DOI: 10.2308/accr-50272 ↗

Do Former Audit Firm Partners on Audit Committees Procure Greater Nonaudit Services from the Auditor?

Vic Naiker · Divesh S. Sharma · Vineeta D. Sharma

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Jan 1, 2013pp. 297-326DOI: 10.2308/accr-50271 ↗

Do Going Concern Audit Reports Protect Auditors from Litigation? A Simultaneous Equations Approach

Steven E. Kaplan · David D. Williams

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Jan 1, 2013pp. 199-232DOI: 10.2308/accr-50279 ↗

EDITORIAL POLICY AND STYLE INFORMATION

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Jan 1, 2013pp. 359-363DOI: 10.2308/1558-7967-87.5.359 ↗

Executive Turnover Following Option Backdating Allegations

Jap Efendi · Rebecca Files · Bo Ouyang · Edward P. Swanson

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Jan 1, 2013pp. 75-105DOI: 10.2308/accr-50273 ↗

JANUARY 2013 PLACEMENT ADS

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Jan 1, 2013pp. 365-377DOI: 10.2308/1558-7967-88.1.365 ↗

Monitors or Predators: The Influence of Institutional Investors on Sell-Side Analysts

Zhaoyang Gu · Zengquan Li · Yong George Yang

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Jan 1, 2013pp. 137-169DOI: 10.2308/accr-50263 ↗

Options Trading and the Cost of Equity Capital

Vic Naiker · Farshid Navissi · Cameron Truong

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Jan 1, 2013pp. 261-295DOI: 10.2308/accr-50275 ↗

Private and Public Relative Performance Information under Different Compensation Contracts

Ivo D. Tafkov

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Jan 1, 2013pp. 327-350DOI: 10.2308/accr-50292 ↗

Retraction: A Field Experiment Comparing the Outcomes of Three Fraud Brainstorming Procedures: Nominal Group, Round Robin, and Open Discussion

James E. Hunton · Anna Gold

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Jan 1, 2013pp. 357-357DOI: 10.2308/accr-10326 ↗

The Effect of the Social Mismatch between Staff Auditors and Client Management on the Collection of Audit Evidence

G. Bradley Bennett · Richard C. Hatfield

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Jan 1, 2013pp. 31-50DOI: 10.2308/accr-50286 ↗

The Impact of SFAS 133 on Income Smoothing by Banks through Loan Loss Provisions

Emre Kilic · Gerald J. Lobo · Tharindra Ranasinghe · K Sivaramakrishnan

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Jan 1, 2013pp. 233-260DOI: 10.2308/accr-50264 ↗

The Relation between CEO Compensation and Past Performance

Rajiv D. Banker · Masako N. Darrough · Rong Huang · Jose M. Plehn-Dujowich

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Jan 1, 2013pp. 1-30DOI: 10.2308/accr-50274 ↗

The Role of Firm Status in Appointments of Accounting Financial Experts to Audit Committees

David H. Erkens · Sarah E. Bonner

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Jan 1, 2013pp. 107-136DOI: 10.2308/accr-50261 ↗

Valuation Consequences of Clawback Provisions

Mai Iskandar-Datta · Yonghong Jia

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Jan 1, 2013pp. 171-198DOI: 10.2308/accr-50262 ↗

Retraction: A Field Experiment Comparing the Outcomes of Three Fraud Brainstorming Procedures: Nominal Group, Round Robin, and Open Discussion

James E. Hunton · Anna Gold

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January 2013pp. 357-357DOI: 10.2308/1558-7967-88.1.357 ↗