Accounting review: A quarterly journal of the American Accounting Association

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  Año 2016, Vol. 91, Número 6

  • State Liability Regimes within the United States and Auditor Reporting.

    Divya Anantharaman, Jeffrey A. Pittman, Nader Wans

    • Resumen

    págs. 1545-1575

    

  • The Outcome Effect and Professional Skepticism.

    Joseph F. Brazel, Scott B. Jackson, Thomas F. Schaefer, Robert W. Stewart

    • Resumen

    págs. 1577-1599

    

  • The Effect of Financial Constraints on Income Shifting by U.S. Multinationals.

    Scott D. Dyreng, Karen S. Markel

    • Resumen

    págs. 1601-1627

    

  • The Effects of Critical Audit Matter Paragraphs and Accounting Standard Precision on Auditor Liability.

    Christine Gimbar, Bowe Hansen, Michael E. Ozlanski

    • Resumen

    págs. 1629-1646

    

  • The Effect of Corporate Tax Avoidance on the Cost of Equity.

    Beng Wee Goh, Jimmy Lee, Chee Yeow Lim, Terry Shevlin

    • Resumen

    págs. 1647-1670

    

  • Does Ownership Structure Affect Labor Decisions?

    Curtis M. Hall

    • Resumen

    págs. 1671-1696

    

  • Corporate Sustainability: First Evidence on Materiality.

    Mozaffar Khan, George Serafeim, Aaron Yoon

    • Resumen

    págs. 1697-1724

    

  • Come on Over: Analyst/Investor Days as a Disclosure Medium.

    Marcus P. Kirk, Stanimir Markov

    • Resumen

    págs. 1725-1750

    

  • The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters.

    Thomas R. Kubick, Daniel P. Lynch, Michael A. Mayberry, Thomas C. Omer

    • Resumen

    págs. 1751-1780

    

  • Team-Oriented Leadership and Auditors' Willingness to Raise Audit Issues.

    Mark W. Nelson, Chad A. Proell, Amy E. Randel

    • Resumen

    págs. 1781-1805

    

  • The Hidden Wealth of Nations: The Scourge of Tax Havens.

    Terry Shevlin

    págs. 1807-1812

    

  • The End of Accounting and the Path Forward for Investors and Managers.

    Jerold L. Zimmerman

    págs. 1812-1816

    

  • Annual Report and Editorial Commentary for The Accounting Review.

    Mark L. DeFond

    • Resumen

    págs. 1817-1839