The Accounting Review 2013年11月的文章

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主要包括以下：（可能个别文章没有，想要的留下邮箱）

AR2013Nov.rar (3.02 MB, 需要: 1 个论坛币) 本附件包括：

• Reviewing the SEC'S review process.pdf
• annual report and editorial commentary for the AR.pdf
• voluntary adoption of more stringent governance policy on audit committees.pdf
• The integration of Women and Minorities into the auditing profession.pdf
• when are enhanced relationship tax compliance programs mutually beneficial.pdf
• Forecasting without consequence evidence on the properties of retiring CEO.pdf
• Do individual auditors affect audit quality.pdf
• Is corporate social responsibility(CSR) associated with tax avoidance_.pdf
• How do auditors weight informal contrary advice_.pdf
• Can managers use discretionary accruals to ease financial constraints_.pdf
• book reviews.pdf

2013-12-3 11:22:41 上传

会计评论 2013年11月的文章
需要: 1 个论坛币  [购买]

1.Reviewing the SEC's Review Process: 10-KComment Letters and the Cost of Remediation.

By: Cassell, Cory A.; Dreher, Lauren M.; Myers,Linda A. Accounting Review. Nov2013, Vol. 88 Issue 6, p1875-1908. 34p. 7 Charts.DOI: 10.2308/accr-50538.

Subjects: FINANCIAL disclosure; RESTATEMENTof corporate earnings; FINANCIAL statements; ACCOUNTING; ACCOUNTING -- Law &legislation; ACCOUNTING -- Statement of position; ACCOUNTING standards; UNITEDStates. Securities & Exchange Commission; Regulation, Licensing, andInspection of Miscellaneous Commercial Sectors; LAW & legislation; UNITEDStates

2.Forecasting without Consequence? Evidenceon the Properties of Retiring CEOs' Forecasts of Future Earnings.

By: Cassell, Cory A.; Huang, Shawn X.; Sanchez,Juan Manuel. Accounting Review. Nov2013, Vol. 88 Issue 6, p1909-1937. 29p. 7Charts, 3 Graphs. DOI: 10.2308/accr-50526.

Subjects: EARNINGS forecasting; RESEARCH; CHIEFexecutive officers; INSTITUTIONAL ownership (Stocks); EXECUTIVE succession; FORECASTING;CORPORATIONS -- Finance

3.Voluntary Adoption of More StringentGovernance Policy on Audit Committees: Theory and Empirical Evidence.

By: Feng Chen; Yue Li. Accounting Review. Nov2013,Vol. 88 Issue 6, p1939-1969. 31p. 8 Charts. DOI: 10.2308/accr-50541.

Subjects: CORPORATIONS -- Auditing; AUDITcommittees; EFFICIENT market theory; SECURITIES markets; PROXY solicitation; ORGANIZATIONALstructure; CORPORATE governance; Investment Banking and Securities Dealing; Securitiesand Commodity Exchanges

4.When are Enhanced Relationship TaxCompliance Programs Mutually Beneficial?

By: De Simone, Lisa; Sansing, Richard C.; Seidman,Jeri K. Accounting Review. Nov2013, Vol. 88 Issue 6, p1971-1991. 21p. 3 Charts,2 Graphs. DOI: 10.2308/accr-50525.

Subjects: TAXPAYER compliance; TAXcollection; TAX returns; TAXATION economics; Collection Agencies; TAXcompliance costs; TAX research

5.Do Individual Auditors Affect AuditQuality? Evidence from Archival Data.

Full Text Available

By: Gul, Ferdinand A.; Donghui Wu; ZhifengYang. Accounting Review. Nov2013, Vol. 88 Issue 6, p1993-2023. 31p. 7 Charts. DOI:10.2308/accr-50536.

Subjects: AUDITORS; RESEARCH; AUDITING; ACCOUNTINGfirms; ACCOUNTANTS; ACCOUNTING; AUDIT departments; Offices of Certified PublicAccountants; Offices of accountants; Other Accounting Services

6.Is Corporate Social Responsibility (CSR) Associatedwith Tax Avoidance? Evidence from Irresponsible CSR Activities.

By: Chun Keung Hoi; Qiang Wu; Hao Zhang. AccountingReview. Nov2013, Vol. 88 Issue 6, p2025-2059. 35p. 6 Charts. DOI: 10.2308/accr-50544.

Subjects: SOCIAL responsibility of business;RESEARCH; TAX evasion; CORPORATIONS -- Taxation -- Accounting; ACCOUNTINGstandards; ACCOUNTING -- Statement of position; ACCOUNTING ethics; UNITEDStates

7.How Do Auditors Weight Informal ContraryAdvice? The Joint Influence of Advisor Social Bond and Advice Justifiability.

By: Kadous, Kathryn; Leiby, Justin; Peecher,Mark E. Accounting Review. Nov2013, Vol. 88 Issue 6, p2061-2087. 27p. 3Diagrams, 4 Charts. DOI: 10.2308/accr-50529.

Subjects: AUDITORS; RESEARCH; HEURISTIC; ACCOUNTANTS;AUDITING; ACCOUNTING firms; JUDGMENT

8.Equity Method Investments and Sell-SideAnalysts' Information Environment.

Full Text Available

Academic Journal

By: Sam (Sunghan) Lee; Pandit, Shailendra; Willis,Richard H. Accounting Review. Nov2013, Vol. 88 Issue 6, p2089-2115. 27p. 6Charts. DOI: 10.2308/accr-50539.

Subjects: EARNINGS forecasting; RESEARCH; EARNINGSper share; EQUITY method (Accounting); ACCOUNTING methods; INFORMATIONasymmetry; ACCOUNTING

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9.Can Managers Use Discretionary Accrualsto Ease Financial Constraints? Evidence from Discretionary Accruals Prior toInvestment.

By: Linck, James S.; Netter, Jeffry; TaoShu. Accounting Review. Nov2013, Vol. 88 Issue 6, p2117-2143. 27p. 1 Diagram, 9Charts. DOI: 10.2308/accr-50537.

Subjects: ACCRUAL basis accounting; RESEARCH;DEFERRED credit; LIABILITIES (Accounting); ACCOUNTING methods; CORPORATIONS -- Accounting;CORPORATIONS -- Finance

10.The Integration of Women and Minoritiesinto the Auditing Profession since the Civil Rights Period.

By: Madsen, Paul E. Accounting Review. Nov2013,Vol. 88 Issue 6, p2145-2177. 33p. 1 Diagram, 7 Charts. DOI: 10.2308/accr-50540.

Subjects: AUDITING; RESEARCH; AUDITORS; ACCOUNTANTS-- Salaries, etc.; DIVERSITY in the workplace; ACCOUNTING firms; DISCRIMINATIONin employment; Offices of Certified Public Accountants; Offices of accountants;Other Accounting Services; ACCOUNTING students

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谢啦，楼主。

求问楼主知道review类的文章合集是在哪本期刊上您知道么？