AOS-2015-Volume 46

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本附件包括：

Editorial-board-and-publication-information_2015_Accounting-Organizations-and-Society.pdf
Discussion-of-The-effect-of-alternative-accounting-measurement-bases-on-investors-assessments-of-managers-stewardship-_2015_Accounting-Organizations-a.pdf
A-practitioners-perspective-2014-AOS-Conference-on-Accounting-Estimates_2015_Accounting-Organizations-and-Society.pdf
Discussion-of-The-effects-of-forecast-type-and-performance-based-incentives-on-the-quality-of-management-forecasts-_2015_Accounting-Organizations-and-.pdf
The-impact-of-risk-modeling-on-the-market-perception-of-banks-estimated-fair-value-gains-and-losses-for-financial-instruments_2015_Accounting-Organiza.pdf
The-effects-of-forecast-type-and-performance-based-incentives-on-the-quality-of-management-forecasts_2015_Accounting-Organizations-and-Society.pdf
Fair-value-measurement-capabilities-disclosure-and-the-perceived-reliability-of-fair-value-estimates-A-discussion-of-Bhat-and-Ryan-2015-_2015_Accounti.pdf
Discussion-of-construal-instructions-and-professional-skepticism-in-evaluating-complex-estimates_2015_Accounting-Organizations-and-Society.pdf
The-relation-between-disclosure-quality-and-reporting-quality-A-discussion-of-Cassell-Myers-and-Seidel-2015-_2015_Accounting-Organizations-and-Society.pdf
The-effect-of-alternative-accounting-measurement-bases-on-investors-assessments-of-managers-stewardship_2015_Accounting-Organizations-and-Society.pdf
Disclosure-transparency-about-activity-in-valuation-allowance-and-reserve-accounts-and-accruals-based-earnings-management_2015_Accounting-Organization.pdf
Commentary-on-The-effect-of-an-audit-judgment-rule-on-audit-committee-members-professional-skepticism-The-case-of-accounting-estimates-Kang-Trotman-an.pdf
Construal-instructions-and-professional-skepticism-in-evaluating-complex-estimates_2015_Accounting-Organizations-and-Society.pdf
Key-takeaways-and-overarching-themes-A-foreward-2014-AOS-Conference-on-Accounting-Estimates-special-issue_2015_Accounting-Organizations-and-Society.pdf
The-effect-of-an-Audit-Judgment-Rule-on-audit-committee-members-professional-skepticism-The-case-of-accounting-estimates_2015_Accounting-Organizations.pdf

期刊简介:
Accounting, Organization, and Society (SSCI)：英国会计学会发行的会计学术期刊，简称AOS，通常与AR、JAR、JAE、CAR并称为会计五大期刊。
其中：
AR，即Accounting Review (SSCI检索)：美国会计学会(AAA)发行的会计学术期刊，为会计三大期刊之一。
JAR，即Journal of Accounting Research (SSCI)：芝加哥大学发行的会计学术期刊，为会计三大期刊之一。
JAE：即Journal of Accounting and Economics (SSCI)：Rochester大学发行的会计学术期刊，会计三大期刊之一。
CAR：即Contemporary Accounting Research(SSCI)：加拿大会计学会发行的会计学术期刊，已与三大期刊并列first-tier之列，简称CAR。

本期目录
1 Editorial board and publication information
2 Key takeaways and overarching themes: A foreward 2014 AOS Conference on Accounting Estimates special issue
3 A practitioners perspective: 2014 AOS Conference on Accounting Estimates
4 The effects of forecast type and performance-based incentives on the quality of management forecasts
5 Discussion of “The effects of forecast type and performance-based incentives on the quality of management forecasts”
6 Disclosure transparency about activity in valuation allowance and reserve accounts and accruals-based earnings management
7 The relation between disclosure quality and reporting quality: A discussion of Cassell, Myers, and Seidel (2015)
8 Construal instructions and professional skepticism in evaluating complex estimates
9 Discussion of construal instructions and professional skepticism in evaluating complex estimates
10 The effect of an Audit Judgment Rule on audit committee members’ professional skepticism: The case of accounting estimates
11 Commentary on “The effect of an audit judgment rule on audit committee members’ professional skepticism: The case of accounting estimates” (Kang, Trotman, and Trotman)
12 The impact of risk modeling on the market perception of banks’ estimated fair value gains and losses for financial instruments
13 Fair value measurement capabilities, disclosure, and the perceived reliability of fair value estimates: A discussion of Bhat and Ryan (2015)
14 The effect of alternative accounting measurement bases on investors’ assessments of managers’ stewardship
15 Discussion of “The effect of alternative accounting measurement bases on investors’ assessments of managers’ stewardship”