The Accounting Review http://scitation.aip.org/ The Accounting Review Additional Journal Content http://link.aip.org/link/?TAR/86/i/1&agg=rss <br/> Abstract not available. [The Accounting Review 86, i (2011)] published Tue Sep 13, 2011. September 2011 Placement Ads http://link.aip.org/link/?TAR/86/1851/1&agg=rss <br/> Abstract not available. [The Accounting Review 86, 1851 (2011)] published Tue Sep 13, 2011. Editorial Policy and Style Information http://link.aip.org/link/?TAR/86/1847/1&agg=rss <br/> Abstract not available. [The Accounting Review 86, 1847 (2011)] published Tue Sep 13, 2011. JAMES D. ROSENFELD (editor), The Selected Works of George J. Benston: Volume 2, Accounting and Finance http://link.aip.org/link/?TAR/86/1843/1&agg=rss LAWRENCE D. BROWN<br/> JAMES D. ROSENFELD (editor), The Selected Works of George J. Benston: Volume 2, Accounting and Finance (New York, NY: Oxford University Press, 2010, ISBN: 978-0-19-538902-9, Vol. 2, pp. xviii, 426). ... [The Accounting Review 86, 1843 (2011)] published Tue Sep 13, 2011. JOHN FLOWER, Accounting and Distributive Justice http://link.aip.org/link/?TAR/86/1841/1&agg=rss BINO CATASUS<br/> JOHN FLOWER, Accounting and Distributive Justice (New York, NY: Routledge, 2010, ISBN 978-0-415-87177-8, pp. 201). ... [The Accounting Review 86, 1841 (2011)] published Tue Sep 13, 2011. DALE L. FLESHER, Gerhard G. Mueller: Father of International Accounting Education http://link.aip.org/link/?TAR/86/1838/1&agg=rss MICHAEL H. GRANOF<br/> DALE L. FLESHER, Gerhard G. Mueller: Father of International Accounting Education (Bingley, U.K.: Emerald Group Publishing Limited, 2010, ISBN 978-0-85724-333-1, pp. x, 222). ... [The Accounting Review 86, 1838 (2011)] published Tue Sep 13, 2011. CHRISTOPHER S. CHAPMAN, DAVID J. COOPER, and PETER B. MILLER (editors), Accounting, Organizations, and Institutions: Essays in Honour of Anthony Hopwood http://link.aip.org/link/?TAR/86/1835/1&agg=rss SHANNON W. ANDERSON<br/> CHRISTOPHER S. CHAPMAN, DAVID J. COOPER, and PETER B. MILLER (editors), Accounting, Organizations, and Institutions: Essays in Honour of Anthony Hopwood (Oxford, U.K.: Oxford University Press, 2009, ISBN 978-0-19-954635-0, pp. xi, 441). ... [The Accounting Review 86, 1835 (2011)] published Tue Sep 13, 2011. Controls as Exit Barriers in Multiperiod Outsourcing Arrangements http://link.aip.org/link/?TAR/86/1795/1&agg=rss Yee Shih Phua, Margaret A. Abernethy, and Anne M. Lillis<br/> ABSTRACT: This study explores how initial control choice influences the ease with which outsourcing firms switch suppliers. We recognize that firms invest in controls to manage collaborative relationships, and argue that these investments generate switching costs, namely, opportunity and reinvestmen ... [The Accounting Review 86, 1795 (2011)] published Tue Sep 13, 2011. More Evidence of Bias in the Differential Timeliness Measure of Conditional Conservatism http://link.aip.org/link/?TAR/86/1765/1&agg=rss Panos N. Patatoukas and Jacob K. Thomas<br/> ABSTRACT: Despite the conceptual appeal and popularity of the differential timeliness (DT) measure of conditional conservatism proposed in Basu (1997), Dietrich et al. (2007) and Givoly et al. (2007) have identified considerable biases associated with that measure. We renew their call to avoid using ... [The Accounting Review 86, 1765 (2011)] published Tue Sep 13, 2011. The Importance of Audit Profession Development in Emerging Market Countries http://link.aip.org/link/?TAR/86/1731/1&agg=rss Paul N. Michas<br/> ABSTRACT: This study investigates the country-level development of the audit profession in emerging market countries and whether this development is associated with audit quality and auditor choice. I find that audit quality is higher for client companies located in countries with a more developed a ... [The Accounting Review 86, 1731 (2011)] published Tue Sep 13, 2011. Cost Pool Classification and Judgment Performance http://link.aip.org/link/?TAR/86/1709/1&agg=rss M. Christian Mastilak<br/> ABSTRACT: Managers must understand relations among costs in order to make decisions. Prior literature assumes managers' use of cost accounting system output is affected by the information coming from the system, but not by the design of the cost system itself. This study examines how the classificat ... [The Accounting Review 86, 1709 (2011)] published Tue Sep 13, 2011. How Standardized Is Accounting? http://link.aip.org/link/?TAR/86/1679/1&agg=rss Paul E. Madsen<br/> ABSTRACT: There is disagreement in the accounting community about what level of standardization would be efficient for accounting. Many of the known costs and benefits of standardization have gone unmeasured and, as a result, there have been no efforts to quantitatively identify an efficient level o ... [The Accounting Review 86, 1679 (2011)] published Tue Sep 13, 2011. Voluntary Audits versus Mandatory Audits http://link.aip.org/link/?TAR/86/1655/1&agg=rss Clive S. Lennox and Jeffrey A. Pittman<br/> ABSTRACT: Exploiting a natural experiment in which voluntary audits replace mandatory audits for U.K. private companies, we analyze whether imposing audits suppresses valuable information about the types of companies that would voluntarily choose to be audited. We control for the assurance benefits ... [The Accounting Review 86, 1655 (2011)] published Tue Sep 13, 2011. On Testing Business Models http://link.aip.org/link/?TAR/86/1631/1&agg=rss David P. Huelsbeck, Kenneth A. Merchant, and Tatiana Sandino<br/> ABSTRACT: This study explores decisions related to formal empirical tests of business models and interpretations and uses of those tests. Business models describe managers' rationales as to how their organizations will achieve success. This study documents a test of one company's business model unde ... [The Accounting Review 86, 1631 (2011)] published Tue Sep 13, 2011. Earnings Management Using Real Activities: Evidence from Nonprofit Hospitals http://link.aip.org/link/?TAR/86/1605/1&agg=rss Leslie G. Eldenburg, Katherine A. Gunny, Kevin W. Hee, and Naomi Soderstrom<br/> ABSTRACT: We extend the literature on earnings management through real operating decisions by providing insight into the types of expenditures (core versus noncore and operating versus non-operating activities) affected by earnings management. We partition a sample of California nonprofit hospitals ... [The Accounting Review 86, 1605 (2011)] published Tue Sep 13, 2011. Accounting Adjustments and the Valuation of Financial Statement Note Information in 10-K Filings http://link.aip.org/link/?TAR/86/1577/1&agg=rss Gus De Franco, M. H. Franco Wong, and Yibin Zhou<br/> ABSTRACT: We examine the valuation of financial statement note information at the time of 10-K filings. We find that stock returns around 10-K filings are positively related to accounting adjustments calculated from financial statement note information. We further document that the likelihood of equ ... [The Accounting Review 86, 1577 (2011)] published Tue Sep 13, 2011. The Determinants and Performance Effects of Managers' Performance Evaluation Biases http://link.aip.org/link/?TAR/86/1549/1&agg=rss Jasmijn C. Bol<br/> ABSTRACT: This study examines the determinants and performance effects of centrality bias and leniency bias. The results show that managers respond to their own incentives and preferences when subjectively evaluating performance. Specifically, information-gathering costs and strong employee-manager ... [The Accounting Review 86, 1549 (2011)] published Tue Sep 13, 2011. Informed Trading and the Market Reaction to Accounting Restatements http://link.aip.org/link/?TAR/86/1519/1&agg=rss Brad A. Badertscher, S. Paul Hribar, and Nicole Thorne Jenkins<br/> ABSTRACT: We examine how informed trading activities affect the market reaction to accounting restatements. We find significantly less negative reactions to accounting restatements when managers are net purchasers of stock before the restatement, and significantly more negative market reactions when ... [The Accounting Review 86, 1519 (2011)] published Tue Sep 13, 2011. Overvaluation and the Choice of Alternative Earnings Management Mechanisms http://link.aip.org/link/?TAR/86/1491/1&agg=rss Brad A. Badertscher<br/> ABSTRACT: In this study I examine how the degree and duration of overvaluation affect management's use of alternative within-GAAP earnings management, restrictions on further exploitation of within-GAAP accruals management, and subsequent non-GAAP earnings management. Further, I examine how one type ... [The Accounting Review 86, 1491 (2011)] published Tue Sep 13, 2011. Additional Journal Content http://link.aip.org/link/?TAR/86/i/1&agg=rss <br/> Abstract not available. [The Accounting Review 86, i (2011)] published Wed Jul 20, 2011. JULY 2011 PLACEMENT ADS http://link.aip.org/link/?TAR/86/1491/1&agg=rss <br/> Abstract not available. [The Accounting Review 86, 1491 (2011)] published Wed Jul 20, 2011.