Journal of Accounting Research

Cover image for Vol. 46 Issue 5

December 2008

Volume 46, Issue 5

Pages 973–1321

  1. Editorial

    1. Top of page
    2. Editorial
    3. Original Articles
    1. Editorial Note: The 40th Anniversary of Ball and Brown [1968] (page 973)

      Philip G. Berger, Merle Erickson, Richard Leftwich, Douglas J. Skinner and Abbie Smith

      Article first published online: 14 OCT 2008 | DOI: 10.1111/j.1475-679X.2008.00304.x

  2. Original Articles

    1. Top of page
    2. Editorial
    3. Original Articles
    1. How Much New Information Is There in Earnings? (pages 975–1016)

      RAY BALL and LAKSHMANAN SHIVAKUMAR

      Article first published online: 24 SEP 2008 | DOI: 10.1111/j.1475-679X.2008.00299.x

    2. Investor Sentiment and Corporate Disclosure (pages 1057–1083)

      NITTAI K. BERGMAN and SUGATA ROYCHOWDHURY

      Article first published online: 8 OCT 2008 | DOI: 10.1111/j.1475-679X.2008.00305.x

    3. Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (pages 1085–1142)

      HOLGER DASKE, LUZI HAIL, CHRISTIAN LEUZ and RODRIGO VERDI

      Article first published online: 8 OCT 2008 | DOI: 10.1111/j.1475-679X.2008.00306.x

    4. Client Characteristics and the Negotiation Tactics of Auditors: Implications for Financial Reporting (pages 1183–1207)

      RICHARD C. HATFIELD, CHRISTOPHER P. AGOGLIA and MARIA H. SANCHEZ

      Article first published online: 24 SEP 2008 | DOI: 10.1111/j.1475-679X.2008.00302.x

    5. Can Audit Partners Predict Subordinates' Ability to Detect Errors? (pages 1241–1264)

      WILLIAM F. MESSIER, JR., VINCENT OWHOSO and CARTER RAKOVSKI

      Article first published online: 8 OCT 2008 | DOI: 10.1111/j.1475-679X.2008.00307.x

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