Accounting review: A quarterly journal of the American Accounting Association

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  Año 2013, Vol. 88, Número 6

  • Reviewing the SEC's review process: : 10-K comment letters and the cost of remediation.

    Cory A Cassell, Lauren M. Dreher, Linda A. Myers

    • Resumen

    págs. 1875-1908

    

  • Forecasting without consequence? evidence on the properties of retiring ceos' forecasts of future earnings.

    Cory A. Cassell, Shawn X. Huang, Juan Manuel Sanchez

    • Resumen

    págs. 1909-1937

    

  • Voluntary adoption of more stringent governance policy on audit committees: : theory and empirical evidence.

    Feng Chen, Yue Li

    • Resumen

    pág. 1939

    

  • When are enhanced relationship tax compliance programs mutually beneficial?

    Lisa De Simone, Richard C. Sansing, Jeri K. Seidman

    • Resumen

    págs. 1971-1991

    

  • Do individual auditors affect audit quality? evidence from archival data

    Ferdinand A. Gul, Donghui Wu, Zhifeng Yang

    • Resumen

    págs. 1993-2023

    

  • Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities.

    Chun Keung Hoi, Qiang Wu, Hao Zhang

    • Resumen

    págs. 2025-2029

    

  • How do auditors weight informal contrary advice? the joint influence of advisor social bond and advice justifiability.

    Kathryn Kadous, Justin Leiby, Mark E. Peecher

    • Resumen

    págs. 2061-2087

    

  • Equity method investments and sell-side analysts' information environment

    Sam (Sunghan) Lee, Pandit Shailendra Shailendra, Richard H. Willis

    • Resumen

    págs. 2089-2115

    

  • Can managers use discretionary accruals to ease financial constraints? evidence from discretionary accruals prior to investment.

    James S. Linck, Jeffry Netter, Tao Shu

    • Resumen

    págs. 2117-2143

    

  • The integration of women and minorities into the auditing profession since the civil rights period.

    Paul E. Madsen

    • Resumen

    págs. 2145-2177

    

  • Are relative performance measures in ceo incentive contracts used for risk reduction and/or for strategic interaction?

    Dimitris Vrettos

    • Resumen

    págs. 2179-2212

    

  • Book-to-market ratio and skewness of stock returns

    Xiao-Jun Zhang

    • Resumen

    págs. 2213-2240

    

  • Accounting and business economics: : insights from national traditions

    HEIN SCHREUDER

    págs. 2241-2246

    

  • The Routledge Companion to cost management

    MARC WOUTERS

    págs. 2243-2246

    

  • Annual Report and Editorial Commentary for The Accounting Review

    John Harry Evans III

    págs. 2247-2281