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The Accounting Review

Volume 90 · Issue 3

May 1, 201518 articles

Accounting Credibility and Liquidity Constraints: Evidence from Reactions of Small Banks to Monetary Tightening

Alvis K. Lo

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May 1, 2015pp. 1079-1113DOI: 10.2308/accr-50945 ↗

Accounting Information Quality, Interbank Competition, and Bank Risk-Taking

Carlos Corona · Lin Nan · Gaoqing Zhang

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May 1, 2015pp. 967-985DOI: 10.2308/accr-50956 ↗

Additional Journal Content

Authors not recorded

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May 1, 2015pp. i-xDOI: 10.2308/1558-7967-90.3.i ↗

Admitting Mistakes: Home Country Effect on the Reliability of Restatement Reporting

Suraj Srinivasan · Aida Sijamic Wahid · Gwen Yu

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May 1, 2015pp. 1201-1240DOI: 10.2308/accr-50887 ↗

Analyst Interest as an Early Indicator of Firm Fundamental Changes and Stock Returns

Michael J. Jung · M. H. Franco Wong · X. Frank Zhang

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May 1, 2015pp. 1049-1078DOI: 10.2308/accr-50912 ↗

Are CEOs and CFOs Rewarded for Disclosure Quality?

Kai Wai Hui · Steven R. Matsunaga

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May 1, 2015pp. 1013-1047DOI: 10.2308/accr-50885 ↗

Are Fraud Specialists Relatively More Effective than Auditors at Modifying Audit Programs in the Presence of Fraud Risk?

J. Efrim Boritz · Natalia Kochetova-Kozloski · Linda Robinson

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May 1, 2015pp. 881-915DOI: 10.2308/accr-50911 ↗

Book Reviews

Stephen A. Zeff

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May 1, 2015pp. 1241-1257DOI: 10.2308/accr-10455 ↗

Delegating Disclosure and Production Choices

Mark Bagnoli · Susan G. Watts

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May 1, 2015pp. 835-857DOI: 10.2308/accr-50944 ↗

Does SOX 404 Have Teeth? Consequences of the Failure to Report Existing Internal Control Weaknesses

Sarah C. Rice · David P. Weber · Biyu Wu

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May 1, 2015pp. 1169-1200DOI: 10.2308/accr-50974 ↗

EDITORIAL POLICY AND STYLE INFORMATION

Authors not recorded

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May 1, 2015pp. 1259-1263DOI: 10.2308/1558-7967-90.3.1259 ↗

Has the Quality of Accounting Education Declined?

Paul E. Madsen

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May 1, 2015pp. 1115-1147DOI: 10.2308/accr-50947 ↗

Macroeconomic Consequences of Accounting: The Effect of Accounting Conservatism on Macroeconomic Indicators and the Money Supply

Michael J. Crawley

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May 1, 2015pp. 987-1011DOI: 10.2308/accr-50998 ↗

MAY 2015 PLACEMENT ADS

Authors not recorded

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May 1, 2015pp. bmi-bmivDOI: 10.2308/1558-7967-90.3.bmi ↗

Numerical Formats within Risk Disclosures and the Moderating Effect of Investors' Concerns about Management Discretion

Mark W. Nelson · Kathy K. Rupar

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May 1, 2015pp. 1149-1168DOI: 10.2308/accr-50916 ↗

Optimal Information Asymmetry, Control Environment, and Investment in Firm-Specific Human Capital

Neil Brisley · Alan V. Douglas

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May 1, 2015pp. 917-939DOI: 10.2308/accr-50957 ↗

Six Decades of Research, Teaching, and Participation in the AAA

William H. Beaver

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May 1, 2015pp. 859-880DOI: 10.2308/accr-50999 ↗

The Consequences of Hiring Lower-Wage Workers in an Incomplete-Contract Environment

Jason L. Brown · Patrick R. Martin · Donald V. Moser · Roberto A. Weber

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May 1, 2015pp. 941-966DOI: 10.2308/accr-50959 ↗