Accounting and litigation risk: evidence from Directors’ and Officers’ insurance pricing Zhiyan CaoGanapathi S. Narayanamoorthy OriginalPaper 28 August 2013 Pages: 1 - 42
The role of accounting disaggregation in detecting and mitigating earnings management Eli AmirEti EinhornItay Kama OriginalPaper 07 March 2013 Pages: 43 - 68
Investor perceptions of the earnings quality consequences of hiring an affiliated auditor William R. BaberJagan KrishnanYinqi Zhang OriginalPaper 30 August 2013 Pages: 69 - 102
The association between individual audit partners’ risk preferences and the composition of their client portfolios Eli AmirJuha-Pekka KallunkiHenrik Nilsson OriginalPaper 04 September 2013 Pages: 103 - 133
Detecting news in aggregate accounting earnings: implications for stock market valuation Panos N. Patatoukas OriginalPaper 08 March 2013 Pages: 134 - 160
Options trading volume and stock price response to earnings announcements Cameron TruongCharles Corrado OriginalPaper 04 September 2013 Pages: 161 - 209
Fair value and audit fees Igor GoncharovEdward J. RiedlThorsten Sellhorn OriginalPaper 29 August 2013 Pages: 210 - 241
Preserving amortized costs within a fair-value-accounting framework: reclassification of gains and losses on available-for-sale securities upon realization Minyue DongStephen RyanXiao-Jun Zhang OriginalPaper 28 August 2013 Pages: 242 - 280
CEO tenure and the performance-turnover relation Shane S. DikolliWilliam J. MayewDhananjay Nanda OriginalPaper 01 September 2013 Pages: 281 - 327
Disaggregating operating and financial activities: implications for forecasts of profitability Adam EsplinMax HewittTeri Lombardi Yohn OriginalPaper 29 September 2013 Pages: 328 - 362
Asset reliability and security prices: evidence from credit markets Navneet AroraScott Richardsonİrem Tuna OriginalPaper 02 October 2013 Pages: 363 - 395
The information content of mandatory risk factor disclosures in corporate filings John L. CampbellHsinchun ChenLogan B. Steele OriginalPaper 08 October 2013 Pages: 396 - 455
Distilling the reserve for uncertain tax positions: the revealing case of black liquor Lisa De SimoneJohn R. RobinsonBridget Stomberg OriginalPaper 01 October 2013 Pages: 456 - 472
Impact of proximity to debt covenant violation on earnings management Diana R. FranzHassan R. HassabElnabyGerald J. Lobo OriginalPaper 01 October 2013 Pages: 473 - 505
A new measure of accounting quality Paul HribarTodd KravetRyan Wilson OriginalPaper 08 October 2013 Pages: 506 - 538