本期目录

1 Accounting Comparability and the Accuracy ofPeer-Based Valuation Models.

2 Accounting Conservatism and Creditor RecoveryRate.

3 Annual Report and Editorial Commentary forThe Accounting Review.

4 Capital Market Consequences of Audit PartnerQuality.

5 Do Clients Avoid ''Contaminated'' Offices?The Economic Consequences of Low-Quality Audits.

6 Earnings Announcements, InformationAsymmetry, and Timing of Debt Offerings.

7 Evidence on Contagion in Earnings Management.

8 Executive Equity Risk-Taking Incentives andAudit Pricing.

9 On the Pricing of Mandatory DCF Disclosures:Evidence from Oil and Gas Royalty Trusts.

10 Priority Dissemination of Public Disclosures.

11 Recognition versus Disclosure of Fair Values.

12 The Earnings Quality and InformationProcessing Effects of Accounting Consistency.

13 The Impact of Audit Evidence Documentation onJurors' Negligence Verdicts and Damage Awards.

14 Unraveling the Black Box of Cost Behavior: AnEmpirical Investigation of Risk Drivers, Managerial Resource Procurement, andCost Elasticity.

15 Why do Restatements Decrease in a ClawbackEnvironment? An Investigation into Financial Reporting Executives'Decision-Making during the Restatement Process.