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Journal of Accounting Research

Volume 46 · Issue 5

December 200811 articles

Altering Investment Decisions to Manage Financial Reporting Outcomes: Asset‐Backed Commercial Paper Conduits and FIN 46

DANIEL A. BENS · STEVEN J. MONAHAN

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December 2008pp. 1017-1055DOI: 10.1111/j.1475-679x.2008.00300.x ↗

Can Audit Partners Predict Subordinates' Ability to Detect Errors?

WILLIAM F. MESSIER, JR. · VINCENT OWHOSO · CARTER RAKOVSKI

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December 2008pp. 1241-1264DOI: 10.1111/j.1475-679x.2008.00307.x ↗

Client Characteristics and the Negotiation Tactics of Auditors: Implications for Financial Reporting

RICHARD C. HATFIELD · CHRISTOPHER P. AGOGLIA · MARIA H. SANCHEZ

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December 2008pp. 1183-1207DOI: 10.1111/j.1475-679x.2008.00302.x ↗

Corporate Governance and Agency Conflicts

AIYESHA DEY

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December 2008pp. 1143-1181DOI: 10.1111/j.1475-679x.2008.00301.x ↗

Disclosure Quality and Management Trading Incentives

JONATHAN L. ROGERS

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December 2008pp. 1265-1296DOI: 10.1111/j.1475-679x.2008.00308.x ↗

Editorial Note: The 40th Anniversary of Ball and Brown [1968]

Philip G. Berger · Merle Erickson · Richard Leftwich · Douglas J. Skinner · Abbie Smith

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December 2008pp. 973-973DOI: 10.1111/j.1475-679x.2008.00304.x ↗

How Much New Information Is There in Earnings?

RAY BALL · LAKSHMANAN SHIVAKUMAR

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December 2008pp. 975-1016DOI: 10.1111/j.1475-679x.2008.00299.x ↗

Investor Sentiment and Corporate Disclosure

NITTAI K. BERGMAN · SUGATA ROYCHOWDHURY

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December 2008pp. 1057-1083DOI: 10.1111/j.1475-679x.2008.00305.x ↗

Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences

HOLGER DASKE · LUZI HAIL · CHRISTIAN LEUZ · RODRIGO VERDI

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December 2008pp. 1085-1142DOI: 10.1111/j.1475-679x.2008.00306.x ↗

On the Optimal Relation between the Properties of Managerial and Financial Reporting Systems

THOMAS HEMMER · EVA LABRO

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December 2008pp. 1209-1240DOI: 10.1111/j.1475-679x.2008.00303.x ↗

On the Value Relevance of Asymmetric Financial Reporting Policies

JEROEN SUIJS

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December 2008pp. 1297-1321DOI: 10.1111/j.1475-679x.2008.00309.x ↗