AUTHOR INDEX TO VOLUME 86 Author Title Page ABERNETHY, Controls as Exit Barriers in Multiperiod Outsourcing MARGARET A. (and PING 6 ba tcc ccnevisvcsnneceatzitinneescvniacsivimnivecnsuteeasuentoon 1795 PHUA and LILLIS) AGOGLIA, Principles-Based versus Rules-Based Accounting CHRISTOPHER P. (and Standards: The Influence of Standard Precision and DOUPNIK and Audit Committee Strength on Financial Reporting TSAKUMIS) NNN casa ersavevcnvieraan as anapalivces vee tosgegu ey nana cos sanecaniensnios ovpieaaeeed 747 AHMED, ANWER S. (and Effects of SFAS 133 on the Risk Relevance of KILIC and LOBO) Accounting Measures of Banks’ Derivative Exposures ANANTHARAMAN, Cover Me: Managers’ Responses to Changes in DIVYA (and ZHANG) Analyst Coverage in the Post-Regulation FD Period ARYA, ANIL (and Supply Chains and Segment Profitability: How Input MITTENDORF) Pricing Creates a Latent Cross-Segment Subsidy AYERS, BENJAMIN C. Investor Trading and the Post-Earnings-Announcement (and LI and YEUNG) NEE secitnnaitenchnnicenntirsviveimnieitnteininpenoenintnnaiaaionnnannennnieteiitl 385 BABER, WILLIAM R. (and Modeling Discretionary Accrual Reversal and the KANG and LI) Balance Sheet as an Earnings Management Constraint BADERTSCHER, BRAD A. Informed Trading and the Market Reaction to (and HRIBAR and PIC TRCN ssssccassiciviierscersreeseeniiaitonpitieaio 1519 JENKINS) BADERTSCHER, BRAD A. Overvaluation and the Choice of Alternative Earnings MaNamernent MECIANISIIG <....0..:0s00csssssvsvesccosesssesesssececseveseseves 1491 BALAKRISHNAN, RAMSJI Contracting Benefits of Corporate Giving: An (and SPRINKLE and Experimental Investigation WILLIAMSON) BARDHAN, INDRANIL R. The Role of the Internal Audit Function in the (and LIN and PIZZINI and Disclosure of Material Weaknesses ....................ccccccssssssseeeeees 287 VARGUS) BEDARD, JEAN C. (and Detection and Severity Classifications of Sarbanes- GRAHAM) Oxley Section 404 Internal Control Deficiencies BENS, DANIEL. A. (and Discretionary Disclosure in Financial Reporting: An BERGER and MONAHAN) Examination Comparing Internal Firm Data to Externally Reported Segment Data 2240 Author Index to Volume 86 BERGER, PHILIP G. (and Discretionary Disclosure in Financial Reporting: An BENS and MONAHAN) Examination Comparing Internal Firm Data to Externally Reported Segment Data BERTOMEU, JEREMY Capital Structure, Cost of Capital, and Voluntary (and BEYER and DYE) ON ccs cohces sead sos carcysisbiececsseivsversesarcinciewnisniateonaturss 857 BEYER, ANNE (and Capital Structure, Cost of Capital, and Voluntary BERTOMEU and DYE) RNIN stra oc ses orinae ctor ieneecussacvdeceusesceretecddoneneemniasesnenttenie) 857 BEYER, ANNE (and The Effect of Trading Volume on Analysts’ Forecast GUTTMAN) Se ihsnebshdleadd vie iAatDla eis dined nico tenéecnenneinsenseaninnittensiivinianmennticte 451 BLOUIN, JENNIFER L. Dividends, Share Repurchases, and Tax Clienteles: (and RAEDY and Evidence from the 2003 Reductions in Shareholder SHACKELFORD) ET ES ee EE, Ne ER keene 887 BOL, JASMIJN C. (and Spillover Effects in Subjective Performance SMITH) Evaluation: Bias and the Asymmetric Influence of Controllability BOL, JASMIN C. The Determinants and Performance Effects of Managers’ Performance Evaluation Biases ................:000008 1549 BOULTON, THOMAS J. Earnings Quality and International IPO Underpricing (and SMART and ZUTTER) BOWLIN, KENDALL Risk-Based Auditing, Strategic Prompts, and Auditor Sensitivity to the Strategic Risk of Fraud BREWSTER, BILLY E. How a Systems Perspective Improves Knowledge Acquisition and Performance in Analytical Procedures BROWN, JENNIFER L. The Spread of Aggressive Corporate Tax Reporting: A Detailed Examination of the Corporate-Owned Life | BURKS, JEFFREY J. Are Investors Confused by Restatements after I Sai latentisicianivenedsnerneniinsnnntidtinsiabiaieenreinins 507 CAMPBELL, DENNIS (and The Learning Effects of Monitoring EPSTEIN and MARTINEZ- JEREZ) CHEN, FENG (and HOPE Financial Reporting Quality and Investment Efficiency and LI and WANG) of Private Firms in Emerging Markets ............... snosnigenihilieinns 1255 CHENG, MEI (and Asset Securitization, Securitization Recourse, and DHALIWAL and en TI itch icacisctcnaninvetene vesciedamenninnebetonniivisleais 541 NEAMTIU ) COHEN, DANIEL (and Warranty Reserve: Contingent Liability, information DARROUGH and HUANG Signal, or Earnings Management Tool? ...............::.:c.sseee0e0 569 and ZACH) Qe The Accounting Review Association November 2011 Author Index to Volume 86 COLLIER, PHILIP A. (and The Role of Organizational Absorptive Capacity in ELBASHIR and SUTTON) Strategic Use of Business Intelligence to Support Integrated Management Control Systems ..................::ccseeeee0e+ DARROUGH, MASAKO N. Warranty Reserve: Contingent Liability, Information (and COHEN and HUANG Signal, or Earnings Management Tool? ..................c.cseeeeeees - and ZACH) DAS, SOMNATH (and KIM An Analysis of Managerial Use and Market and PATRO) Consequences of Earnings Management and Expectation Management DE FRANCO, GUS (and Accounting Adjustments and the Valuation of WONG and ZHOU) Financial Statement Note Information in 10-K Filings DHALIWAL, DAN (and Internal Control Disclosures, Monitoring, and the Cost HOGAN and TREZEVANT of Debt and WILKINS) DHALIWAL, DAN S. (and Asset Securitization, Securitization Recourse, and CHENG and NEAMTIU) nee SPIE scitccstinis<tsievcaiantinavinsiateibseniindetoacininenstenieien . DHALIWAL, DAN S. (and Voluntary Nonfinancial Disclosure and the Cost of LI and TSANG and YANG) Equity Capital: The Initiation of Corporate Social Eeen o e ee eee 59 DICKINSON, VICTORIA Cash Flow Patterns as a Proxy for Firm Life Cycle DONELSON, DAIN C. (and Changes over Time in the Revenue-Expense Relation: JENNINGS and McINNIS) PACOOUMEMNE OF TIOCIIOIIIESS osc vesiscisccnssssicssodensssisigeciecenterinntin DOUPNIK, TIMOTHY S. Principles-Based versus Rules-Based Accounting (and AGOGLIA and Standards: The Influence of Standard Precision and TSAKUMIS) Audit Committee Strength on Financial Reporting IID iss tacctteciapaniioinnaniteieatiletirwmnencniiiiniiniiniievineieuadienlihia 747 DRAKE, MICHAEL S. (and Should Investors Follow the Prophets or the Bears? REES and SWANSON) Evidence on the Use of Public Information by PPD PSES BANE SIGE DEES sos cscccisssscessnassicasisiecssecavsevessscsenntocien 101 DYE, RONALD A. (and Capital Structure, Cost of Capital, and Voluntary BERTOMEU and BEYER) PIII siiscsasiaiceitritondtieiinniieiiannstensiviciinnciannstinlaietiniunasahaiial 857 EDERHOF, MERLE Incentive Compensation and Promotion-Based Incentives of Mid-Level Managers: Evidence from a Multinational Corporation ELBASHIR, MOHAMED The Role of Organizational Absorptive Capacity in Z. (and COLLIER and Strategic Use of Business Intelligence to Support SUTTON) Integrated Management Control Systems ELDENBURG, LESLIE G. Earnings Management Using Real Activities: Evidence (and GUNNY and HEE and SPC FUNDING SHORE cesicvsiccscicnsccseccccsiicaececansnaicctisvccenecsean 1605 SODERSTROM) The Accounting Review November 2011 2242 Author Index to Volume 86 ELLIOTT, W. BROOKE Disaggregating Management Forecasts to Reduce (and HOBSON and Investors’ Susceptibility to Earnings Fixation JACKSON) EPSTEIN, MARC J. (and The Learning Effects of Monitoring CAMPBELL and ‘MARTINEZ-JEREZ) GOH, BENG WEE (and LI) Internal Controls and Conditional Conservatism GONG, GUOJIN (and LI Relative Performance Evaluation and Related Peer and SHIN) Groups in Executive Compensation Contracts ...............00 1007 GRAHAM, LYNFORD (and Detection and Severity Classifications of Sarbanes- BEDARD) Oxley Section 404 Internal Control Deficiencies ................... 825 GREIN, BARBARA Monitoring by Auditors: The Case of Public Housing MURRAY (and TATE) PII Sia tctvocsans ssns icseseorentchs ota cetanssocveeuscaceussteeteasasesincities 1289 GU, FENG (and LEV) Overpriced Shares, Ill-Advised Acquisitions, and Goodwill Impairment GUNNY, KATHERINE A. Earnings Management Using Real Activities: Evidence (and ELDENBURG and from Nonprofit Hospitals HEE and SODERSTROM) GUTTMAN, ILAN (and The Effect of Trading Volume on Analysts’ Forecast BEYER) EER ETERS SE A Oe ee eee Re ER 451 HAFZALLA, NADER (and IN I assis vecsey ecaxcdiovuckiddgu avionnunscnannieaoecuasee@inivees 209 LUNDHOLM and VAN WINKLE) HAO, SHENGQUAN (and Investment Growth and the Relation between Equity JIN and ZHANG) Value, Earnings, and Equity Book Value HAO, SHENGQUAN (and Relative Firm Profitability and Stock Return JIN and ZHANG) Sensitivity to Industry-Level News ............cccccccsseesseesseeeeeeeee 1321 HEE, KEVIN W. (and Earnings Management Using Real Activities: Evidence ELDENBURG and GUNNY a i deceninsecnesnininrchenssnirenivedeinbticavibnidheonis 1605 and SODERSTROM) HOBSON, JESSEN L. (and Disaggregating Management Forecasts to Reduce ELLIOTT and JACKSON) Investors’ Susceptibility to Earnings Fixation HOGAN, CHRIS (and Internal Control Disclosures, Monitoring, and the Cost DHALIWAL and TREZEVANT and WILKINS) HOPE, OLE-KRISTIAN Financial Reporting Quality and Investment Efficiency (and CHEN and LI and of Private Firms in Emerging Markets ................:..ssesseeeeeee 1255 WANG) 9) Acceusting The Accounting Review November 2011 Author Index to Volume 86 HOPPE, FELIX (and The Choice of Different Types of Subjectivity in CEO MOERS) Annual Bonus Contracts HRIBAR, S. PAUL (and Informed Trading and the Market Reaction to BADERTSCHER and PORN Pe NINE 5 cess ss rcccetcneceeccecisbicuvasansasettedeiene 1519 JENKINS) HUANG, RONG (and Warranty Reserve: Contingent Liability, Information COHEN and DARROUGH Signal, or Earnings Management Tool? ...............cccccseseeeeees 569 and ZACH) HUELSBECK, DAVID P. Chas FORGE TRUSTEE ROI EG oss scscnsscnnsscesccisivervnonsveveecuticstens 1631 (and MERCHANT and SANDINO) JACKSON, KEVIN E. (and Disaggregating Management Forecasts to Reduce ELLIOTT and HOBSON) Investors’ Susceptibility to Earnings Fixation JENKINS, NICOLE Informed Trading and the Market Reaction to THORNE (and PCIE FCI ssi sn case esvcsevccusecsesvievexspeteenorseaubans 1519 BADERTSCHER and HRIBAR) JENNINGS, ROSS (and Changes over Time in the Revenue-Expense Relation: DONELSON and McINNIS) PUCCONIIIIS GE TUNINGS S ssi scan sccemnecinvevarsovatscincamemeensneiioses 945 JIN, QINGLU (and HAO Investment Growth and the Relation between Equity and ZHANG) Value, Earnings, and Equity Book Value JIN, QINGLU (and HAO Relative Firm Profitability and Stock Return and ZHANG) Sensitivity to Industry-Level News JONES, DENISE A. (and Comparing the Value Relevance, Predictive Value, and SMITH) Persistence of Other Comprehensive Income and PRU IRIN oa cone ca voce dcxcah ervatcovasvoctiosevccinesnyseivesssebsterteussbahs 2047 KACHELMEIER, STEVEN Annual Report and Editorial Commentary for The J. Accounting Review KACHELMEIER, STEVEN Introduction (Editorial) J. KANG, SOK-HYON (and Modeling Discretionary Accrual Reversal and the BABER and LI) Balance Sheet as an Earnings Management Constraint KAPLAN, ROBERT S. Accounting Scholarship that Advances Professional SIO WES GUE FIN ncn cssinceein's sasiiicacuneaseacssenenavesniievvsnuvennes 367 KILIC, EMRE (and Effects of SFAS 133 on the Risk Relevance of AHMED and LOBO) Accounting Measures of Banks’ Derivative Exposures KIM, JEONG-BON (and Internal Control Weakness and Bank Loan SONG and ZHANG) Contracting: Evidence from SOX Section 404 INI assesses cess coerce ssetressestirsssenaatencainnyusdaneinnstecboeinintianten 1157 vv American The Accounting Review Accounting Ww Association November 2011 2244 Author Index to Volume 86 KIM, KYONGHEE (and An Analysis of Managerial Use and Market DAS and PATRO) Consequences of Earnings Management and Expectation Management KIMBROUGH, MICHAEL Voluntary Disclosure to Influence Investor Reactions D. (and LOUIS) to Merger Announcements: An Examination of NI I coi dev bscg es cceecivibeskavebbcksascasesasanendescyecnsaecsveons 637 KONCHITCHKI, YANIV Inflation and Nominal Financial Reporting: Implications for Performance and Stock Prices ...............06 1045 KOONCE, LISA (and Judging the Relevance of Fair Value for Financial NELSON and SE iidenialbndleinkdtiomioniiiirsohancunnsninaniinanaritiiniteciaiainnineeiats 2075 SHAKESPEARE) KRISHNAN, JAYANTHI Legal Expertise on Corporate Audit Committees and (and WEN and ZHAO) PME TROIS GIIIIEY .accceevcncnnesesssccasecoscasennssecssensvosees 2099 LANDSMAN, WAYNE R. Do Investors Understand Really Dirty Surplus? ..................... 237 (and MILLER and PEASNELL and YEH) LAWRENCE, ALASTAIR Can Big 4 versus Non-Big 4 Differences in Audit- (and MINUTTI-MEZA and Quality Proxies Be Attributed to Client ZHANG) I ialaeiiincinutenicchacabsienetinevivennevsntinauncernqnnniicinionesce 259 LEHAVY, REUVEN (and The Effect of Annual Report Readability on Analyst LI and MERKLEY ) Following and the Properties of Their Earnings IEE se ckicaichescS ect tuedieah vennyksbsnntacnivsaiawiiacessevsaeedyseayuaeu ses 1087 LENNOX, CLIVE S. (and Voluntary Audits versus Mandatory Audits ..............0..e 1655 PITTMAN) LEV, BARUCH (and GU) Overpriced Shares, Ill-Advised Acquisitions, and Goodwill Impairment LI, DAN (and GOH) Internal Controls and Conditional Conservatism LI, EDWARD XUEJUN The Role of Newswires in Screening and (and RAMESH and SHEN) Disseminating Value-Relevant Information in Periodic seit ccitirenccarcincedepoinivinnannnsninsnsanionieteinneemmecne 669 LI, FENG (and LEHAVY The Effect of Annual Report Readability on Analyst and MERKLEY ) Following and the Properties of Their Earnings I schikiresth anita iiehescchedinatanatesdisenencoorisciilasaienimenesataannininins 1087 LI, LAURA YUE (and Relative Performance Evaluation and Related Peer GONG and SHIN) Groups in Executive Compensation Contracts ................6++ 1007 LI, OLIVER ZHEN (and Investor Trading and the Post-Earnings-Announcement AYERS and YEUNG) LI, OLIVER ZHEN (and Voluntary Nonfinancial Disclosure and the Cost of DHALIWAL and TSANG Equity Capital: The Initiation of Corporate Social and YANG) Responsibility Reporting ..............ccccceeeeeseeseeeeseeeeeeeeeeseeeeeeeeees 59 eh The Accounting Review Vv November 2011 Author Index to Volume 86 LI, QINGYUAN (and Financial Reporting Quality and Investment Efficiency CHEN and HOPE and of Private Firms in Emerging Markets .................:sscceseceesees WANG) LI, YING (and BABER and Modeling Discretionary Accrual Reversal and the KANG) Balance Sheet as an Earnings Management Constraint LILLIS, ANNE M. (and Controls as Exit Barriers in Multiperiod Outsourcing PHUA and ABERNETHY ) |, ARR En ee a OEE Oren een een ds /rOU ne Ss aeP ree LIN, SHU (and PIZZINI The Role of the Internal Audit Function in the and VARGUS and Disclosure of Material Weaknesses ..................ccccccccsssscssesseees BARDHAN) LOBO, GERALD J. (and Effects of SFAS 133 on the Risk Relevance of AHMED and KILIC) Accounting Measures of Banks’ Derivative Exposures ......... LOUIS, HENOCK (and Voluntary Disclosure to Influence Investor Reactions KIMBROUGH) to Merger Announcements: An Examination of a RI oa ere nn hc esnne nse es can cassies saevstindasyucitendcaiaysoeunreesh 637 LUNDHOLM, RUSSELL ION I i atid at oat aan deedesscemualidaeee 209 (and HAFZALLA and VAN WINKLE) MADSEN, PAUL E. How Standardized Is Accounting? ............csssscscosesssssesssoeess 1679 MARTINEZ-JEREZ, F. The Leaming Effects of Monitoring ..............sccssssssesssseesses 1909 ASIS (and CAMPBELL and EPSTEIN) MASHRUWALA, The Pricing of Accruals Quality: January versus the CHRISTINA A. (and Rest of the Year MASHRUWALA) MASHRUWALA, SHAMIN The Pricing of Accruals Quality: January versus the D. (and MASHRUWALA) Rest of the Year MASTILAK, M. Cost Pool Classification and Judgment Performance CHRISTIAN MATSUMOTO, DAWN What Makes Conference Cails Useful? The (and PRONK and Information Content of Managers’ Presentations and ROELOFSEN) Anal yate" Da RIO SORGIIG: gsns sss escscccentsescvctssecs ssevessvinsate 1383 McINNIS, JOHN (and Changes over Time in the Revenue-Expense Relation: DONELSON and PUCCORMIIRE CR DINE a sssivecesovetesccsseneocesasosioienesniosness 945 JENNINGS) MERCHANT, KENNETH Ge: Treataries TRG NCRS: TRIES: 0.00. eviecscnssasescssssnvanessorsessesiccctves 1631 A. (and HUELSBECK and SANDINO) The Accounting Review November 2011 2246 Author Index to Volume 86 MERKLEY, KENNETH The Effect of Annual Report Readability on Analyst (and LEHAVY and LI) Following and the Properties of Their Earnings Forecasts MESSIER, JR., WILLIAM The Effect of Using the Internal Audit Function as a F. (and REYNOLDS and Management Training Ground on the External SIMON and WOOD) Auditor’s Reliance Decision ......................cccssssssssesseccceeeees on 2198 MICHAS, PAUL N. The Importance of Audit Profession Development in Emerging Market Countries 1731 MILLER, BRUCE L. (and Do Investors Understand Really Dirty Surplus? ............... ‘ns ae LANDSMAN and PEASNELL and YEH) MINUTTI-MEZA, MIGUEL Can Big 4 versus Non-Big 4 Differences in Audit- (and LAWRENCE and Quality Proxies Be Attributed to Client ZHANG) I ac a 5 nk nc nnsnnidaeulincsesedoveauats MITTENDORF, BRIAN Supply Chains and Segment Profitability: How Input (and ARYA) Pricing Creates a Latent Cross-Segment Subsidy MOERS, FRANK (and The Choice of Different Types of Subjectivity in CEO HOPPE) Annual Bonus Contracts .............::ccsccseseeeecececeseeeeseeeceeeeeeees ... 2023 MONAHAN, STEVEN J. Discretionary Disclosure in Financial Reporting: An (and BENS and BERGER) Examination Comparing Internal Firm Data to Externally Reported Segment Data 417 NEAMTIU, MONICA (and Asset Securitization, Securitization Recourse, and CHENG and DHALIWAL) IID sincieawinuessptiiitnisiienrstacsenetepeiiniiinantons ae 541 NELSON, KAREN K. (and Judging the Relevance of Fair Value for Financial KOONCE and Gs AE ES aT ce ee a ee ee ... 2075 SHAKESPEARE) PATATOUKAS, PANOS N. More Evidence of Bias in the Differential Timeliness (and THOMAS) Measure of Conditional Conservatism PATRO, SUKESH (and An Analysis of Managerial Use and Market DAS and KIM) Consequences of Earnings Management and Expectation Management 1935 PEASNELL, KEN (and Do Investors Understand Really Dirty Surplus? ............... i 237 LANDSMAN and MILLER and YEH) PETROVITS, CHRISTINE The Causes and Consequences of Internal Control (and SHAKESPEARE and Problems in Nonprofit Organizations ...............:..::ccsseeeees 325 SHIH) PHUA, YEE SHIH (and Controls as Exit Barriers in Multiperiod Outsourcing ABERNETHY and LILLIS) PIN rascssirincsedsesctisdcocccecrecssuntessussiveteriacsecsesanesees ~~ 5796 \e\—-* The Accounting Review Vv November 2011 Author Index to Volume 86 PITTMAN, JEFFREY A. Voluntary Audits versus Mandatory Audits ..............:cc0es0e8 (and LENNOX) PIZZINI, MINA (and LIN The Role of the Internal Audit Function in the and VARGUS and Disclosure of Material Weaknesses ...................ccscccssssececeeesees BARDHAN) PRONK, MAARTEN (and What Makes Conference Calls Useful? The MATSUMOTO and Information Content of Managers’ Presentations and ROELOFSEN) PAYS EXISCURGIEE SEGGIOIG csc sscsiscxssiscscessiecevcaviceccscnosees RAEDY, JANA S. (and Dividends, Share Repurchases, and Tax Clienteles: BLOUIN and Evidence from the 2003 Reductions in Shareholder SHACKELFORD) MIE least dcucsieccesbem ede tee ceeh wack acanh abet pena wenden RAMESH, K. (and LI and The Role of Newswires in Screening and SHEN) Disseminating Value-Relevant Information in Periodic CRP NE occa arse ossicsns bs tneananisusecncevodcevorssxedunesiuceupeuncetocueteueees REES, LYNN (and DRAKE Should Investors Follow the Prophets or the Bears? and SWANSON) Evidence on the Use of Public Information by POUR BIE CIN OID oti ik Sone ecesvisarrcctancecerrnipicriemntenens Ze REYNOLDS, J. KENNETH The Effect of Using the Internal Audit Function as a (MESSIER, JR. and SIMON Management Training Ground on the External and WOOD) Auditor’s Reliance Decision ROBINSON, JOHN R. (and Determinants of Disclosure Noncompliance and the XUE and YU) Effect of the SEC Review: Evidence from the 2006 Mandated Compensation Disclosure Regulations ROELOFSEN, ERIK (and What Makes Conference Calls Useful? The MATSUMOTO and Information Content of Managers’ Presentations and PRONK) Analysts” DISCUSSION SOSSIORS......100:0100000s<erssececsecessonssocesqonsien ROGERS, JONATHAN L. Disclosure Tone and Shareholder Litigation (and VAN BUSKIRK and ZECHMAN) SANDINO, TATIANA (and au Teta TR TO sss ssc castes csinsesnsiccceisssentesorceseens HUELSBECK and MERCHANT) SHACKELFORD, Dividends, Share Repurchases, and Tax Clienteles: DOUGLAS A. (and Evidence from the 2003 Reductions in Shareholder BLOUIN and RAEDY ) nn pede cca ccc ic? dae aaa ech tuacsaheoaecapeucenedsavarwamakaenenn SHAKESPEARE, The Causes and Consequences of Internal Control CATHERINE (and Problems in Nonprofit Organizations .............:cccsscceeseeeseeeeees 325 PETROVITS and SHIH) The Accounting Review November 2011 2248 Author Index to Volume 86 SHAKESPEARE, Judging the Relevance of Fair Value for Financial CATHERINE M. (and ci stn Sacha ca sicaiden cneduoawadeeaainbiesiosuaiasbika 2075 KOONCE and NELSON) SHEN, MIN (and LI and The Role of Newswires in Screening and RAMESH) Disseminating Value-Relevant Information in Periodic SEC Reports 669 SHIH, AIMEE (and The Causes and Consequences of Internal Control PETROVITS and Problems in Nonprofit Organizations .............::ccccseeeneeeeees a SHAKESPEARE) SHIN, JAE YONG (and Relative Performance Evaluation and Related Peer GONG and LI) Groups in Executive Compensation Contracts ................... SIMON, CHAD A. (and The Effect of Using the Internal Audit Function as a MESSIER, JR. and Management Training Ground on the External REYNOLDS and WOOD) Auditor’s Reliance Decision .................cccceseeeeseeseeseeeeeeeeeeeeeee 2131 SMART, SCOTT B. (and Earnings Quality and International IPO Underpricing BOULTON and ZUTTER) SMITH, KIMBERLY J. Comparing the Value Relevance, Predictive Value, and (and JONES) Persistence of Other Comprehensive Income and II ceili nada slabd thaniesapinieetaiinbenviceinicaisteipenntnnionnptaii SMITH, STEVEN D. (and Spillover Effects in Subjective Performance BOL) Evaluation: Bias and the Asymmetric Influence of Controllability SODERSTROM, NAOMI Earnings Management Using Real Activities: Evidence (and ELDENBURG and I III eiiccctesiseiecessicntsssonvinsnntovsetcnmmenssionsntion GUNNY and HEE) SONG, BYRON Y. (and Internal Control Weakness and Bank Loan KIM and ZHANG) Contracting: Evidence from SOX Section 404 Nscae Suceunes css ansacossbvesnswediniiediurinlas SPRINKLE, GEOFFREY B. Contracting Benefits of Corporate Giving: An (and BALAKRISHNAN and Experimental Investigation WILLIAMSON) SUTTON, STEVE G. (and The Role of Organizational Absorptive Capacity in ELBASHIR and COLLIER) Strategic Use of Business Intelligence to Support Integrated Management Control Systems ..................:0:00++ oe Coe SWANSON, EDWARD P. Should Investors Follow the Prophets or the Bears? (and DRAKE and REES) Evidence on the Use of Public Information by PIT GE TE BING nnscccsrsesssnvscvesusecennvensensanensonssnnnee .. 101 TATE, STEFANIE L. (and Monitoring by Auditors: The Case of Public Housing MURRAY GREIN) I Ue ache hoes sind ona dacced uane pnanleReabalteeuse 1289 \e\— The Accounting Review Vv November 2011