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The Accounting Review

Volume 85 · Issue 2

Mar 1, 201016 articles

Additional Journal Content

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Mar 1, 2010pp. i-viiDOI: 10.2308/accr.2010.85.2.i ↗

Auditor Independence in a Private Firm and Low Litigation Risk Setting

Ole-Kristian Hope · John Christian Langli

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Mar 1, 2010pp. 573-605DOI: 10.2308/accr.2010.85.2.573 ↗

Book Reviews

Stephen A. Zeff

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Mar 1, 2010pp. 745-748DOI: 10.2308/accr.2010.85.2.745 ↗

Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research

Ian D. Gow · Gaizka Ormazabal · Daniel J. Taylor

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Mar 1, 2010pp. 483-512DOI: 10.2308/accr.2010.85.2.483 ↗

Discretionary Revenues as a Measure of Earnings Management

Stephen R. Stubben

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Mar 1, 2010pp. 695-717DOI: 10.2308/accr.2010.85.2.695 ↗

Do Firms Incur Costs to Avoid Reducing Pre-Tax Earnings? Evidence from the Accounting for Low-Income Housing Tax Credits

Leslie A. Robinson

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Mar 1, 2010pp. 637-669DOI: 10.2308/accr.2010.85.2.637 ↗

Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?

Siqi Li

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Mar 1, 2010pp. 607-636DOI: 10.2308/accr.2010.85.2.607 ↗

Editorial Policy and Style Information

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Mar 1, 2010pp. 749-752DOI: 10.2308/accr.2010.85.2.749 ↗

Influence of Capital Gains Tax Policy on Credibility of Unverified Disclosures

Michael G. Williams · John S. Hughes · Carolyn B. Levine

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Mar 1, 2010pp. 719-743DOI: 10.2308/accr.2010.85.2.719 ↗

Information Content of Insider Trades before and after the Sarbanes-Oxley Act

Francois Brochet

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Mar 1, 2010pp. 419-446DOI: 10.2308/accr.2010.85.2.419 ↗

March 2010 Placement Ads

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Mar 1, 2010pp. 753-759DOI: 10.2308/accr.2010.85.2.753 ↗

R&D Capitalization and Reputation-Driven Real Earnings Management (Partially Retracted)

Nicholas Seybert

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Mar 1, 2010pp. 671-693DOI: 10.2308/accr.2010.85.2.671 ↗

Reporting Bias with an Audit Committee

Judson Caskey · Venky Nagar · Paolo Petacchi

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Mar 1, 2010pp. 447-481DOI: 10.2308/accr.2010.85.2.447 ↗

The Impact of Performance Measure Discriminability on Ratee Incentives

Tae Sik Ahn · Iny Hwang · Myung-In Kim

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Mar 1, 2010pp. 389-417DOI: 10.2308/accr.2010.85.2.389 ↗

The Influence of Documentation Specificity and Priming on Auditors' Fraud Risk Assessments and Evidence Evaluation Decisions

Jacqueline S. Hammersley · E. Michael Bamber · Tina D. Carpenter

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Mar 1, 2010pp. 547-571DOI: 10.2308/accr.2010.85.2.547 ↗

The Timing of Analysts' Earnings Forecasts

Ilan Guttman

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Mar 1, 2010pp. 513-545DOI: 10.2308/accr.2010.85.2.513 ↗