January, March, May, July, September, November issues 6
and 7
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
The Accounting Review 1926-2022
| Journal Updates by Year
Abdalla, A. M. and J. M. Carabias. 2022. From accounting to economics: The role of aggregate special items in gauging the state of the economy. The Accounting Review (January): 1-27.
Actito, A. A. and M. Nessa. 2022. Law firms as tax planning service providers. The Accounting Review (July): 1-26.
Anderson, S. W., M. M. Cheng and Y. S. Phua. 2022. Influence of control precision and prior collaboration experience on trust and cooperation in inter-organizational relationships. The Accounting Review (November, Issue 6): 1-22.
Armstrong, C. S., S. A. Glaeser and S. Huang. 2022. Contracting with controllable risk. The Accounting Review (July): 27-50.
Arnold, M. C., M. Artz and I. D. Tafkov. 2022. The effect of past performance and task type on managers' target setting decisions: An experimental investigation. The Accounting Review (November, Issue 7): 1-22.
Arya, A. and R. N. V. Ramanan. 2022. Disclosure to regulate learning in product markets from the stock market. The Accounting Review (May): 1-24.
Arya, A., B. Mittendorf and R. N. V. Ramanan. 2022. In defense of limited manufacturing cost control: Disciplining acquisition of private information by suppliers. The Accounting Review (January): 29-49.
Asay, H. S., R. D. Guggenmos, K. Kadous and L. Lisa. 2022. Theory testing and process evidence in accounting experiments. The Accounting Review (November, Issue 6): 23-43.
Ashraf, M. 2022. The role of peer events in corporate governance: Evidence from data breaches. The Accounting Review (March): 1-24.
Baik, B., K. A. Gunny, B. Jung and D. Park. 2022. Income smoothing through R&D management and earnings informativeness. The Accounting Review (May): 25-49.
Balakrishnan, K., X. Gkougkousi, W. R. Landsman and P. Taori. 2022. Dark market share around earnings announcements and speed of resolution of investor disagreement. The Accounting Review (September): 1-28.
Baloria, V. P. 2022. Political connections and accounting conservatism. The Accounting Review (November, Issue 6): 45-66.
Bao, D., Y. Kim and L. Su. 2022. Do firms redact information from material contracts to conceal bad news? The Accounting Review (September): 29-57.
Barcellos, L. P. and K. Kadous. 2022. Do managers' nonnative accents influence investment decisions? The Accounting Review (May): 51-75.
Basu. R., J. P. Naughton and C. Wang. 2022. The regulatory role of credit ratings and voluntary disclosure. The Accounting Review (March): 25-50.
Basu, S., X. Ma and H. Brisco-Tran. 2022. Measuring multidimensional investment opportunity sets with 10-K text. The Accounting Review (January): 51-73.
Baudot, L., K. Kelly and A. McCullough. 2022. Contemporary conflicts in perspectives on work hours across hierarchical levels in public accounting. The Accounting Review (November, Issue 6): 67-89.
Beck, M. J., A. K. Nicoletti and S. B. Stuber. 2022. The role of audit firms in spreading depositor contagion. 51-73.
Ben-Rephael, A., Z. Da, P. D. Easton and R. D. Israelsen. 2022. Who pays attention to SEC Form 8-K? The Accounting Review (September): 59-88.
Beneish, M. D. and P. Vorst. 2022. The cost of fraud prediction errors. The Accounting Review (November, Issue 6): 91-121.
Bianchi, P. A., A. Marra, D. Masciandaro and N. Pecchiari. 2022. Organized crime and firms' financial statements: Evidence from crimnal investigations in Italy. The Accounting Review (May): 77-106.
Bilinski, P. and M. T. Bradshaw. 2022. Analyst dividend forecasts and their usefulness to investors. The Accounting Review (July): 75-104.
Binz, O. 2022. Managerial response to macroeconomic uncertainty: Implications for firm profitability. The Accounting Review (September): 89-117.
Black, J., C. G. Ham, M. D. Kimbrough and H. Y. Yee. 2022. Legal expertise and the role of litigation risk in firms' conservatism choices. The Accounting Review (July): 105-129.
Blum, E. S., R. C. Hatfield and R. W. Houston. 2022. The effect of staff auditor reputation on audit quality enhancing actions. The Accounting Review (January): 75-97.
Bogdani, E., M. Causholli and W. R. Knechel. 2022. The role of assurance in equity crowdfunding. The Accounting Review (March): 51-76.
Bonner, S.E., K. Kadous and T. M. Majors. 2022. A habit strength-based explanation for auditors' use of simple cognitive processes for complex tasks. The Accounting Review (May): 107-129.
Brazel, J. F., J. Leiby and T. J. Schaefer. 2022. Do rewards encourage professional skepticism? It depends. The Accounting Review (July): 131-154.
Breuer, M., K. Hombach and M. A. Muller. 2022. When you talk, I remain silent: Spillover effects of peers' mandatory disclosures on firms' voluntary disclosures. The Accounting Review (July): 155-186.
Burke, J. 2022. The role of social bonds in understanding the pre- and post- recognition of recognition visibility. The Accounting Review (September): 119-137.
Call, A. C., J. B. Donovan and J. Jennings. 2022. Private lenders' use of analyst earnings forecasts when establishing debt covenant thresholds. The Accounting Review (July): 187-207.
Campbell, J. L., K. H. Gee and Z. Wiebe. 2022. The determinants and informativeness of non-GAAP revenue disclosures. The Accounting Review (November, Issue 7): 23-48.
Cao, T., R. Duh, H. Tan and T. Xu. 2022. Enhancing auditors' reliance on data analytics under inspection risk using fixed ad growth mindsets. The Accounting Review (May): 131-153.
Carrizosa, R. D. and R. A. Cazier. 2022. The information content of publicly accessible Federal Court documents. The Accounting Review (September): 139-161.
Casas-Arce, P. and F. A. Martinez-Jerez. 2022. Leader effects in competition among teams: Evidence from a field intervention. The Accounting Review (January): 99-122.
Chakraborty, I., A. J. Leone, M. Minutti-Meza and M. A. Phillips. 2022. Financial statement complexity and bank lending. The Accounting Review (May): 155-178.
Chan, D. K. W. and N. Liu. 2022. Financial reporting, auditing, analyst scrutiny, and investment efficiency. The Accounting Review (September): 163-188.
Chan, E. W., J. H. Evans III. and D. Hong. 2022. Losers of CEO tournaments: Incentives, turnover, and career outcomes. The Accounting Review (November, Issue 6): 123-148.
Chang, L. J. 2022. ABC cost driver framing and altering the balance of power in customer-supplier negotiations. The Accounting Review (November, Issue 6): 149-171.
Chapman, K. L., G. S. Miller, J. J. Neilson and H. D. White. 2022. Investor relations, engagement, and shareholder activism. The Accounting Review (March): 77-106.
Chattopadhyay, A., M. R. Lyle and C. C. Y. Wang. 2022. Expected stock returns worldwide: A log-linear present-value approach. The Accounting Review (March): 107-133.
Chen, C., Y. Chen, J. A. Pittman and E. J. Podolski. 2022. Emotions and managerial judgment: Evidence from sunshine exposure. The Accounting Review (May): 179-203.
Chen, Q., K. Schipper and N. Zhang. 2022. Measuring accounting asset informativeness. The Accounting Review (July): 209-236.
Chen, R., S. El Ghoul, O. Guedhami, H. Wang and Y. Yang. 2022. Corporate governance and tax avoidance: Evidence from U.S. cross-listing. The Accounting Review (November, Issue 7): 49-78.
Chen, S., B. Miao and K. Valentine. 2022. Corporate control contests and the asymmetric disclosure of bad news: Evidence from peer disclosure response to takeover threat. The Accounting Review (January): 123-146.
Chen, W., S. Jung, Z. Xiaoxia and I. Xiying. 2022. Outside opportunities, managerial risk taking, and CEO compensation. The Accounting Review (March): 135-160.
Chen, X., N. Li and A. Lin. 2022. CFO gaps: Determinants and impact on the corporate information environment. The Accounting Review (November, Issue 6): 173-200.
Christensen, D. M., G. Serafeim and A. Sikochi. 2022. Why is corporate virtue in the eye of the beholder? The case of ESG ratings. The Accounting Review (January): 147-175. (Environmental, social, and governance).
Christensen, H. B., M. G. Maffett and T. Rauter. 2022. Policeman for the world: The impact of extraterritorial FCPA enforcement on foreign investment and internal controls. The Accounting Review (September): 189-219.
Chychyla, R., D. Falsetta and S. Ramnath. 2022. Strategic choice of presentation format: The case of ETR reconciliations. The Accounting Review (January): 177-211. (Effective tax rates).
Clinch, G. and W. Li. 2022. Short-selling and information arrival earnings announcements: Evidence from Regulation SHO. The Accounting Review (July): 237-258.
Coleman, B., K. Merkley and J. Pacelli. 2022. Human versus machine: A comparison of robo-analyst and traditional research analyst investment recommendations. The Accounting Review (September): 221-244.
Comprix, J., K. Lopatta and S. A. Tideman. 2022. The role of gender in the aggressive questioning of CEOs during earnings conference calls. The Accounting Review (November, Issue 7): 79-107.
Core, J. E. and H. A. Packard. 2022. Non-price and price performance vesting provisions and CEO incentives. The Accounting Review (November, Issue 7): 109-134.
Cowle, E. N. and S. P. Rowe. 2022. Don't make me look bad: How the audit market penalizes auditors for doing their job. The Accounting Review (May): 205-226.
Cowle, E. N., T. J. Kleppe, J. R. Moon Jr. and J. E. Shipman. 2022. Client consulting opportunities and the reemergence of Big 4 consulting practices: Implications for the audit market. The Accounting Review (November, Issue 7): 135-168.
Davidson, R. H. and C. Pirinsky. 2022. The deterrent effect of insider trading enforcement actions. The Accounting Review (May): 227-247.
De Simone, L. and M. Olbert. 2022. Real effects of private country-by-country disclosure. The Accounting Review (November, Issue 6): 201-232.
Dechow, P. M., C. R. Larson and R. J. Resutek. 2022. The effect of accrual heterogeneity on accrual quality inferences. The Accounting Review (September): 245-273.
Donelson, D. C., R. W. Flam and C. G. Yust. 2022. Spillover effects in disclosure-related securities litigation. The Accounting Review (September): 275-299.
Dordzhieva, A. 2022. Disciplining role of auditor tenure and mandatory auditor rotation. The Accounting Review (March): 161-182.
Douthit, J. D., P. R. Martin and M. McAllister. 2022. Charitable contribution matching and effort-elicitation. The Accounting Review (January): 213-232.
Drake, K. D., N. C. Goldman and F. Murphy. 2022. Foreign employment, income shifting, and tax uncertainty. The Accounting Review (March): 183-212.
Ellahie, A., R. M. Hayes and M. A. Plumlee. 2022. Growth matters: Disclosure and risk premium. The Accounting Review (July): 259-286.
Fiechter, P., Z. Novotny-Farkas and A. Renders. 2022. Are level 3 fair value remeasurements useful? Evidence from ASC 820 rollforward disclosures. The Accounting Review (September): 301-323.
Fox, Z. D., M. Jacob, J. H. Wilde and R. J. Wilson. 2022. Beyond borders: Uncertainty in supragovernmental tax enforcement and corporate investment. The Accounting Review (November, Issue 6): 233-261.
Gale, B. 2022. How does SEC review correspondence affect investors' judgments? The role of access costs and review ambiguity. The Accounting Review (January): 233-259.
Gong, J., J. Krishnan and Y. Liang. 2022. Securities-based crowdfunding by startups: Does auditor attestation matter? The Accounting Review (March): 213-239.
Green, D. H., E. Henry, S. M. Parsons and G. A. Plesko. 2022. Incorporating financial statement information to improve forecasts of corporate taxable income. The Accounting Review (November, Issue 7): 169-192.
Griffin, P. A., H. A. Hong and J. W. Ryou. 2022. Proprietary costs: Why do R&D-active firms choose single-lender financing? The Accounting Review (November, Issue 6): 263-296.
Guest, N. M., S. P. Kothari and R. C. Pozen. 2022. Why do large positive non-GAAP earnings adjustments predict abnormally high CEO pay. The Accounting Review (November, Issue 6): 297-326.
Guo, Q., C. Koch and A. Zhu. 2022. The value of auditor industry specialization: Evidence from a structural model. The Accounting Review (November, Issue 7): 193-222.
Hamm, S. J. W., B. Jung, W. Lee and D. G. Yang. 2022. Organized labor and inventory stockpiling. The Accounting Review (March): 241-266.
Hatfield, R. C., C. E. Mullis and K. T. Trotman. 2022. Interactive auditor-client negotiations: The effects of the accumulating nature and direction of audit differences. The Accounting Review (November, Issue 7): 223-241.
He, X., S. P. Kothari, T. Xiao and L. Zuo. 2022. Industry-specific knowledge transfer in audit firms: Evidence from audit firm mergers in China. The Accounting Review (May): 249-277.
Heitzman, S. and R. Lester. 2022. New operating loss carryforwards and corporate savings policies. The Accounting Review (March): 267-289.
Hendricks, B. E., W. R. Landsman and F. D. Pena-Romera. 2022. The revolving door between large audit firms and the PCAOB: Implications for future inspection reports and audit quality. The Accounting Review (January): 261-292.
Hodder, L. D. and A. G. Sheneman. 2022. Fair value measurement discretion and opportunistic avoidance of impairment loss recognition. The Accounting Review (November, Issue 7): 243-268.
Hong, B. 2022. Initial task engagement: Unlocking the value of fit and non-fit to improve audit judgments. The Accounting Review (November, Issue 6): 327-356.
Hu, D. and A. Stephan. 2022. News at the Bell and a level playing field. The Accounting Review (November, Issue 6): 357-384. (Earnings announcements, high-frequency trading).
Huo, K., K. Kelly and A. Webb. 2022. The beneficial learning effects of combining a hypothesis-testing mindset with a causal model. The Accounting Review (September): 325-348.
Jame, R., S. Markov and M. C. Wolfe. 2022. Can Fin Tech competition improve sell-side research quality? The Accounting Review (July): 287-316.
Jiang, X. and B. Xin. 2022. Financial reporting discretion, managerial myopia, and investment efficiency. The Accounting Review (March): 291-316.
Kachelmeier, S. J. and D. Rimkus. 2022. Does seeking audit evidence impede the willingness to impose audit adjustments? The Accounting Review (November, Issue 7): 269-293.
Kang, J., S. Kim and S. Oh. 2022. Does board demographic diversity enhance cognitive diversity and monitoring? The Accounting Review (November, Issue 6): 385-415.
Kaplan, Z. and G. Perez-Cavazos. 2022. Investment as the opportunity cost of dividend signaling. The Accounting Review (May): 279-308.
Kays, A. 2022. Voluntary disclosure responses to mandated disclosure: Evidence from Australian corporate tax transparency. The Accounting Review (July): 317-344.
Laux, V. 2022. Debt covenants and accounting manipulation. The Accounting Review (January): 293-314.
Law, K. K. F. and L. F. Mills. 2022. Taxes and haven activities: Evidence from linguistic cues. The Accounting Review (September): 349-375.
Lee, C. M. C. and C. Zhu. 2022. Active funds and bundled news. The Accounting Review (January): 315-339.
Lee, G., V. Naiker and C. R. Stewart. 2022. Audit office labor market proximity and audit quality. The Accounting Review (March): 317-347.
Lennox, C. S. and X. Wu. 2022. Mandatory internal control audits, audit adjustments, and financial reporting quality: Evidence from China. The Accounting Review (January): 341-364.
Li, J., T. Liu and R. Zhao. 2022. Strategic nondisclosure in takeovers. The Accounting Review (July): 345-370.
Li, Y. and M. Ma. 2022. Are tax havens and offshore financial centers cracked down on? A study on the international standard of exchange of information request. The Accounting Review (November, Issue 7): 295-318.
Lillis, A. M., M. A. Malina and J. Mundy. 2022. The role of subjectivity in mitigating incentive contracting risks. The Accounting Review (January): 365-388.
Livdan, D. and A. Nezlobin. 2022. Incentivizing irreversible investment. The Accounting Review (March): 349-371.
Lu, Y. and V. V. Nikolaev. 2022. Expected loan loss provisioning: An empirical model. The Accounting Review (November, Issue 7): 319-346. (Bank loans, forecasting, and failures).
Marshall, N. T. and A. N. Skinner. 2022. Forecast withdrawals and reporting reputation. The Accounting Review (November, Issue 7): 347-377.
Mendoza, K. I. and A. Winn. 2022. Improving performance on low-level audit tasks: The interactive effect of regulatory fit and professional identity. The Accounting Review (November, Issue 7): 379-400.
Monsen, B. R. 2022. The determinants and consequences of Big 4 lobbying positions on proposed financial accounting standards. The Accounting Review (May): 309-341.
Nezlobin, A. A., R. G. Sloan and J. Zha Giedt. 2022. Construct validity in accruals quality research. The Accounting Review (September): 377-398.
Petrov, E. and P. C. Stocken. 2022. Auditor specialization and information spillovers. The Accounting Review (November, Issue 7): 401-428.
Peyravan, L. and R. Wittenberg-Moerman. 2022. Institutional dual-holders and managers' earnings disclosure. The Accounting Review (May): 343-371.
Proell, C. A., Y. Zhou and M. W. Nelson. 2022. It's not only what you say ... How communication style and team culture affect audit issue follow-up and auditor performance evaluations. The Accounting Review (March): 373-395.
Rees, L. and B. J. Twedt. 2022. Political bias in the media's coverage of firms' earnings announcements. The Accounting Review (January): 389-411.
Rickmann, G. A. 2022. The effect of market transparency on corporate disclosure: Evidence from the observability of bond prices and trading. The Accounting Review (July): 371-397.
Schabus, M. 2022. Do director networks help managers forecast better? The Accounting Review (March): 397-426.
Schuhmacher, K., K. L. Towry and J. Zureich. 2022. Leading by example in socially driven organizations: The effect of transparent leader compensation contracts on following. The Accounting Review (May): 373-393.
Schwab, C. M., B. Stromberg and B. M. Williams. 2022. Effective tax planning. The Accounting Review (January): 413-437.
She, G. 2022. The real effects of mandatory nonfinancial disclosure: Evidence from supply chain transparency. The Accounting Review (September): 399-425.
Sinha, K. 2022. Fracking disclosure, collateral value, and the mortgage market. The Accounting Review (September): 427-454.
Tan, H. and F. Yeo. 2022. What happens when managers are informed? Effects of critical audit matter awareness and auditor relationship on managers' accounting estimates. The Accounting Review (July): 399-416.
Thomas, J. K., F. Zhang and W. Zhu. 2022. Measuring the information content of disclosures: The role of return noise. The Accounting Review (November, Issue 6): 417-443.
Wang, J. 2022. Management going concern disclosure, mitigation plan, and failure prediction - Implications from ASU 2014-15. The Accounting Review (July): 417-446.
Wang, K., R. Wang, K. C. J. Wei, B. Zhang and Y. Zhou. 2022. Insider sales under the threat of short sellers: New hypothesis and new tests. The Accounting Review (March): 427-451.
Wang, W. 2022. Accounting restatements and bank liquidity creation. The Accounting Review (November, Issue 6): 445-473.
Watkins, J. 2022. Consequences of prescribed disclosure timeliness: Evidence from acceleration of the Form 8-K filing deadline. The Accounting Review (November, Issue 7): 429-463.
Whited, R. L., Q. T. Swanquist, J. E. Shipmanand and J. R. Moon Jr. 2022. Out of control: The (over) use of controls in accounting. The Accounting Review (May): 395-413.
Zeng, W., A. M. Lillis, J. Grafton and H. C. Dekker. 2022. The influence of institutional differences on control mechanisms in alliances. The Accounting Review (May): 415-441.
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