Management's responsibility acceptance, locus of breach, and investors' reactions to internal control reports by Tan, Hun-Tong, Yu, Yao

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The effects of goal publicity and incentives on self-set performance goals by Chen, Clara Xiaoling, Yin, Huaxiang, Zhang, Yue

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Can employees exercise control over managers? The role of the employees’ knowledge of manager behavior and manager discretion by Yin, Huaxiang

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Accounting comparability and the accuracy of peer-based valuation models by Young, Steven, Zeng, Yachang

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Evidence on contagion in earnings management by Kedia, Simi, Koh, Kevin, Rajgopal, Shivaram

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Target Cost Management Strategy by Okano, Hiroshi

“…Last year for example, the American Accounting Association's seminar held in Boston about "Japanese cost management" was focused on the formulation of TCM (Okano-Shimizu, 1994; Kato, 1995). …”
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On Estimating Conditional Conservatism by Ball, Ray, Kothari, S. P., Nikolaev, Valeri V.

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Management Forecast Quality and Capital Investment Decisions by Goodman, Theodore H., Neamtiu, Monica, Shroff, Nemit, White, Hal D.

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Information Environment and the Investment Decisions of Multinational Corporations by Shroff, Nemit, Yu, Gwen, Verdi, Rodrigo

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Are stock option grants to directors of state-controlled chinese firms listed in Hong Kong genuine compensation? by Guan, Yuyan, Ke, Bin, Chen, Zhihong

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Can employees exercise control over managers? The role of the employees’ knowledge of manager behavior and manager discretion by Yin, Huaxiang

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Financial Reporting Quality, Private Information, Monitoring, and the Lease-versus-Buy Decision by Weber, Joseph P., Beatty, Anne, Liao, Scott

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The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality by Hanlon, Michelle, Hoopes, Jeffrey L., Shroff, Nemit

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How does readability influence investors' judgments? Consistency of benchmark performance matters by Zhou, Bo, Tan, Hun-Tong, Wang, Elaine Ying

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Incentives for Tax Planning and Avoidance: Evidence from the Field by Graham, John R., Hanlon, Michelle, Shevlin, Terry, Shroff, Nemit

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CALL FOR PAPERS FOR THE SPECIAL ISSUE OF Zeszyty Teoretyczne Rachunkowości by Joanna Krasodomska, Nadia Albu

“…One of the popular definitions of accounting by the American Accounting Association defines it as “the process of identifying, measuring and communicating economic information to permit informed judgments and decisions by users of information” (AAA, 1996). …”
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