American Accounting Association Publisher

publisher of

• Corporate Political Activism and Information Transfers.  Accounting Review.  1-27. 2023
• Curbing Enthusiasm: Media Sentiment and the Disciplining Role of Quarterly Earnings Announcements.  Accounting Review.  1-31. 2023
• The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?.  Issues in Accounting Education.  1-28. 2023
• Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOBs A Firms System of Quality Control and Other Proposed Amendments to PCAOB Standards, Rules, and Forms.  Current Issues in Auditing.  1-18. 2023
• Managers' Strategic Use of Concurrent Disclosure: Evidence from 8-K Filings and Press Releases.  Accounting Review.  98:345-371. 2023
• Are Book-Tax Differences Mispriced?.  Accounting Review.  98:285-306. 2023
• Spillover Effects in Disclosure-Related Securities Litigation.  Accounting Review.  97:275-299. 2022
• Effective Tax Planning.  Accounting Review.  97:413-437. 2022
• Political Bias in the Media's Coverage of Firms' Earnings Announcements.  Accounting Review.  97:389-411. 2022
• The Effect of Staff Auditor Reputation on Audit Quality Enhancing Actions.  Accounting Review.  97:75-97. 2022
• The Incremental Value Relevance of Media Coverage of Earnings Announcements: Evidence from the Trading of Short Sellers.  Accounting Horizons.  35:143-165. 2021
• Does Mandatory IFRS Adoption Affect Audit Hours and the Effectiveness to Constrain Earnings Management? Evidence from Italy.  Auditing: a Journal of Practice and Theory.  40:1-25. 2021
• Measuring Accounting Fraud and Irregularities Using Public and Private Enforcement.  Accounting Review.  96:183-213. 2021
• Real Effects of Financial Reporting on Innovation: Evidence from Tax Law and Accounting Standards.  Accounting Review.  96:397-425. 2021
• The Informational Role of Investor Relations: Evidence from the Debt Market 2021
• Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Discussion Paper: Fraud and Going Concern in an Audit of Financial Statements: Exploring the Differences between Public Perceptions about the Role of the Auditor and the Auditor's Responsibilities in a Financial Statement Audit.  Current Issues in Auditing.  15:C1-C20. 2021
• U.S. Evidence from D&O Insurance on Accounting-Related Agency Costs: Implications for Country-Specific Studies.  Journal of Financial Reporting.  6:63-87. 2021
• The Role of Audit Firms in Spreading Depositor Contagion.  Accounting Review.  97:51-73. 2021
• What Matters for In-House Tax Planning: Tax Function Power and Status.  Accounting Review.  96:203-232. 2021
• Identifying Different Types of Tax Avoidance: Implications for Empirical Research.  Journal of the American Taxation Association.  43:27-50. 2021
• Allocation of Internal Cash Flow when Firms Pay Less Tax.  Accounting Review.  95:185-210. 2020
• Tax and Nontax Incentives in Income Shifting: Evidence from Shadow Insurers.  Accounting Review.  95:219-262. 2020
• Internal Control Quality and Bank Risk-Taking and Performance.  Auditing: a Journal of Practice and Theory.  40:49-84. 2020
• The Role of Trust in Information Processing: Evidence from Security Analysts.  Accounting Review.  95:59-83. 2020
• Why Pay Our Fair Share? How Perceived Influence over Laws Affects Tax Evasion.  Journal of the American Taxation Association.  42:133-156. 2020
• Do Global Audit Firm Networks Apply Consistent Audit Methodologies across Jurisdictions? Evidence from Financial Reporting Comparability.  Accounting Review.  95:151-179. 2020
• Audit Firm Reputational Consequences of Alleged Non-Accounting Misconduct by Clients: How Bargaining Power Temporarily Shifts Around Securities Litigation.  Auditing: a Journal of Practice and Theory.  38:77-100. 2019
• Annual Editor Report.  Journal of the American Taxation Association.  41:1a-19. 2019
• Are Credit Ratings More Rigorous for Widely Covered Firms?.  Accounting Review.  93:61-94. 2018
• Does Fair Value Accounting Provide More Useful Financial Statements than Current GAAP for Banks?.  Accounting Review.  93:257-279. 2018
• Internal Information Quality and Tax-Motivated Income Shifting.  Journal of the American Taxation Association.  40:25-44. 2018
• One Size Fits All? Costs and Benefits of Uniform Accounting Standards.  Journal of International Accounting Research.  17:1-23. 2018
• Hedge Fund Voluntary Disclosure.  Accounting Review.  93:117-135. 2018
• Annual Editor Report.  Journal of the American Taxation Association.  40:1-8. 2018
• Analysts' Influence on Managers' Guidance.  Accounting Review.  93:45-69. 2018
• Annual Editor Report.  Journal of the American Taxation Association.  39:1-9. 2017
• Internal Control Weaknesses and Financial Reporting Fraud.  Auditing: a Journal of Practice and Theory.  36:45-69. 2017
• The Effect of Partition Dependence on Assessing Accounting Estimates.  Auditing: a Journal of Practice and Theory.  36:185-197. 2017
• The Use of Residual Income Valuation Methods by US Sell-Side Equity Analysts 2017
• Is Tax Avoidance Related to Firm Risk?.  Accounting Review.  92:115-136. 2017
• Do Investors Use Prior Tax Avoidance when Pricing Tax Loss Carryforwards?.  Journal of the American Taxation Association.  38:27-49. 2016
• Reconciling Full-Cost and Marginal-Cost Pricing 2016
• Internal Control Opinion Shopping and Audit Market Competition 2016
• Do Socially Responsible Firms Pay More Taxes?.  Accounting Review.  91:47-68. 2016
• Smoothness and the Value Relevance of Taxable Income 2015
• Internal Control Quality: The Role of Auditor-Provided Tax Services.  Accounting Review.  90:1469-1496. 2015
• Does SOX 404 Have Teeth? Consequences of the Failure to Report Existing Internal Control Weaknesses 2015
• Does Internal Audit Function Quality Deter Management Misconduct?.  Accounting Review.  90:495-527. 2015
• Arachnophobia: A Case on Impairment and Accounting Ethics.  Issues in Accounting Education.  29:577-582. 2014
• Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest?.  Auditing: a Journal of Practice and Theory.  33:71-93. 2014
• The Media and Mispricing: The Role of the Business Press in the Pricing of Accounting Information.  Accounting Review.  89:1673-1701. 2014
• Dual Class Ownership and Tax Avoidance.  Accounting Review.  89:1487-1516. 2014
• Investment Opportunity Sets, Operating Uncertainty, and Capital Market Pressure: Determinants of Investments in Tax Shelter Activities? 2014
• Empirical Evidence on Repeat Restatements 2014
• Regulation FD: A Review and Synthesis of the Academic Literature.  Accounting Horizons.  27:619-646. 2013
• Does a Lack of Choice Lead to Lower Quality? Evidence from Auditor Competition and Client Restatements.  Auditing: a Journal of Practice and Theory.  32:31-67. 2013
• Auditors' Internal Control over Financial Reporting Decisions: Analysis, Synthesis, and Research Directions.  Auditing: a Journal of Practice and Theory.  32:131-166. 2013
• Obtaining Assurance for Financial Statement Audits and Control Audits When Aspects of the Financial Reporting Process Are Outsourced.  Auditing: a Journal of Practice and Theory.  32:209-250. 2013
• Introduction.  Issues in Accounting Education.  28:321-322. 2013
• Executive Turnover Following Option Backdating Allegations.  Accounting Review.  88:75-105. 2013
• The Impact of PCAOB Auditing Standard No. 5 on Audit Fees and Audit Quality 2012
• Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?.  Accounting Review.  87:975-1003. 2012
• The Impact of Religion on Financial Reporting Irregularities.  Accounting Review.  87:645-673. 2012
• The Pathways Commission on Accounting Higher Education: Charting a National Strategy for the Next Generation of Accountants.  Issues in Accounting Education.  27:595-600. 2012
• A Silent Revolution?.  Issues in Accounting Education.  26:883-883. 2011
• Learning New Technologies: The Effect of Ease of Learning 2011
• Determinants of Disclosure Noncompliance and the Effect of the SEC Review: Evidence from the 2006 Mandated Compensation Disclosure Regulations.  Accounting Review.  86:1415-1444. 2011
• Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures.  Accounting Horizons.  25:755-780. 2011
• Effects of SFAS 133 on the Risk Relevance of Accounting Measures of Banks' Derivative Exposures.  Accounting Review.  86:769-804. 2011
• Reconciling Archival and Experimental Research: Does Internal Audit Contribution Affect the External Audit Fee?.  Behavioral Research in Accounting.  23:187-206. 2011
• Should Investors Follow the Prophets or the Bears? Evidence on the Use of Public Information by Analysts and Short Sellers.  Accounting Review.  86:101-130. 2011
• Do Complexity, Governance, and Auditor Independence Influence whether Firms Retain Their Auditors for Tax Services?.  Journal of the American Taxation Association.  32:1-23. 2010
• Do Complexity, Governance, and Auditor Independence Influence whether Firms Retain Their Auditors for Tax Services?.  Journal of the American Taxation Association.  32:79-80. 2010
• Assessing the Financial Reporting Consequences of Conversion to IFRS: The Case of Equity-Based Compensation.  Accounting Horizons.  24:589-621. 2010
• Performance Measurement of Corporate Tax Departments.  Accounting Review.  85:1035-1064. 2010
• The Association between Financial Reporting Risk and Audit Fees before and after the Historic Events Surrounding SOX.  Auditing: a Journal of Practice and Theory.  29:15-39. 2010
• Concede or Deny: Do Management Persuasion Tactics Affect Auditor Evaluation of Internal Control Deviations?.  Accounting Review.  84:2013-2037. 2009
• Stealth Disclosure of Accounting Restatements.  Accounting Review.  84:1495-1520. 2009
• Tax-Induced Trading around the Taxpayer Relief Act of 1997.  Journal of the American Taxation Association.  30:77-100. 2008
• Executive stock options, missed earnings targets, and earnings management.  Accounting Review.  83:185-216. 2008
• Knowledge Sharing: The Effects of Incentives, Environment, and Person.  The Journal of Information Systems.  22:53-76. 2008
• Optimal Team Size and Monitoring in Organizations.  Accounting Review.  83:789-822. 2008
• The Retention Effect of Withholding Performance Information.  Accounting Review.  82:389-425. 2007
• Does recognition versus disclosure matter? Evidence from value-relevance of banks' recognized and disclosed derivative financial instruments.  Accounting Review.  81:567-588. 2006
• Ticks and Tax: The Effects of Price Discreteness and Taxation on ExDividend Day Returns.  Journal of the American Taxation Association.  28:23-46. 2006
• Why Wait? Modeling Factors that Influence the Decision of When to Learn a New Use of Technology.  The Journal of Information Systems.  20:1-23. 2006
• Does the Threat of Private Litigation Increase the Usefulness of Reported Earnings? International Evidence.  Journal of International Accounting Research.  5:21-40. 2006
• Impact of the SEC's Public Fee Disclosure Requirement on Subsequent Period Fees and Implications for Market Efficiency.  Auditing: a Journal of Practice and Theory.  24:145-160. 2005
• How do investors judge the risk of financial items?.  Accounting Review.  80:221-241. 2005
• Judging the risk of financial instruments: Problems and potential remedies.  Accounting Review.  80:871-895. 2005
• Impact of the SEC's Public Fee Disclosure Requirement on Subsequent Period Fees and Implications for Market Efficiency.  Auditing: a Journal of Practice and Theory.  24:145-160. 2005
• The Pricing of National and CitySpecific Reputations for Industry Expertise in the U.S. Audit Market.  Accounting Review.  80:113-136. 2005
• The Effect of ShareholderLevel Capital Gains Taxes on Acquisition Structure.  Accounting Review.  79:859-887. 2004
• Do Investors Respond to Analysts' Forecast Revisions as if Forecast Accuracy Is All That Matters?.  Accounting Review.  78:227-249. 2003
• Firm Valuation Effects of the Expatriation of U.S. Corporations to TaxHaven Countries.  Journal of the American Taxation Association.  25:87-109. 2003
• The contribution of fundamental analysis after a currency devaluation.  Accounting Review.  78:875-902. 2003
• The influence of tax and nontax factors on banks' choice of organizational form.  Accounting Review.  78:297-325. 2003
• Characteristics Influencing Perceptions of Accounting Pronouncement Quality.  Accounting Horizons.  16:137-151. 2002
• The Effect of ShareholderLevel Dividend Taxes on Stock Prices: Evidence from the Revenue Reconciliation Act of 1993.  Accounting Review.  77:933-947. 2002
• The Relation between Cost Shifting and Segment Profitability in the DefenseContracting Industry.  Accounting Review.  77:949-969. 2002
• The Role of Accounting Conservatism in Mitigating BondholderShareholder Conflicts over Dividend Policy and in Reducing Debt Costs.  Accounting Review.  77:867-890. 2002
• SEC Market Risk Disclosures: Implications for Judgment and Decision Making.  Accounting Horizons.  15:49-70. 2001
• Multiple Dimensions of Organizational Commitment: Implications for Future Accounting Research.  Behavioral Research in Accounting.  13:221-251. 2001
• Divestiture Structure and Tax Attributes: Evidence from the Omnibus Budget Reconciliation Act of 1993.  Journal of the American Taxation Association.  22:54-71. 2000
• Reporting Financial Results with the Video Medium: An Experimental Analysis.  The Journal of Information Systems.  14:79-94. 2000
• The Economic Implications of Proposed Changes in the Accounting for Nuclear Decommissioning Costs.  Accounting Horizons.  14:211-233. 2000
• The Financial Statement Effects of Eliminating the PoolingofInterests Method of Acquisition Accounting.  Accounting Horizons.  14:1-19. 2000
• The Effects of Goodwill Tax Deductions on the Market for Corporate Acquisitions.  Journal of the American Taxation Association.  22:34-50. 2000
• An Examination of the Effect of CPA Firm Type on Bank Regulators' Closure Decisions.  Auditing: a Journal of Practice and Theory.  18:143-158. 1999
• Why Do People Give InterestFree Loans to the Government? An Experimental Study of Interim Tax Payments.  Journal of the American Taxation Association.  21:55-74. 1999
• Anchoring Effects Associated With Recommendations From Expert Decision Aids: An Experimental....  Behavioral Research in Accounting.  10:147. 1998
• Ethics, Experience and Professional Skepticism: A Situational Analysis..  Behavioral Research in Accounting.  8:124. 1996
• Trust and Suspicion: the Effects of Situational and Dispositional Factors on Auditors' Trust of Clients..  Behavioral Research in Accounting.  8:154-174. 1996
• A Longitudinal Study of SFAS 87 Pension Rate Assumptions..  Accounting Horizons.  9:1-21. 1995
• Modeling conversion process events.  The Journal of Information Systems.  8:43-54. 1994
• The Accuracy and Adequacy of Tax Data in COMPUSTAT..  Journal of the American Taxation Association.  15:121. 1993
• The Effects of Auditors' Ethical Orientation on Commitment and Ethical Sensitivity..  Behavioral Research in Accounting.  5:145. 1993
• Voluntary Current Value Disclosures in the Real Estate Industry..  Accounting Horizons.  6:49-61. 1992
• Restructuring The Code of Professional Ethics: A Review of the Anderson Committee Report and Its Implications..  Accounting Horizons.  2:89-97. 1988
• The Accounting-for-Changing-Prices Experiment: A Valid Test of Usefulness?.  Accounting Horizons.  1:69-77. 1987
• Intra-Year Trends in the Degree of Association between Accounting Numbers and Security Prices.  Accounting Review.  61:475-497. 1986
• Perceptions of Journal Quality.  Accounting Review.  49:360-362. 1974
• Accounting for the Receivable in a Lease Transaction: A Dilemma.  Accounting Review.  49:851-852. 1974
• A Profit Planning Project in the Management Accounting Course.  Accounting Review.  48:794-797. 1973
• Predicting Credit Losses: Loan Fair Values versus Historical Costs.  Accounting Review. 147-176. 2014