Earnings Manipulation and the Cost of Capital Gunter Strobl
Journals: Journal of Accounting Research 
Empirical Evidence on the Implicit Determinants of Compensation in Big 4 Audit Partnerships W. Robert Knechel, Lasse Niemi and Miko Zerni
Do Earnings Targets and Managerial Incentives Affect Sticky Costs? Itay Kama and Dan Weiss
The Client Is King: Do Mutual Fund Relationships Bias Analyst Recommendations? Michael Firth, Chen Lin, Ping Liu and Yuhai Xuan
Fair Value Accounting and Managers' Hedging Decisions Wei Chun, Hun-Tong Tan and Elaine Ying Wang
Managerial Overconfidence and Accounting Conservatism Anwer S. Ahmed and Scott Duellman
Processing Fluency and Investors’ Reactions to Disclosure Readability Kristina Rennekamp
Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters? Kenneth J. Klassen and Stacie K. LaPlante
Auditors’ Liability, Investments, and Capital Markets: A Potential Unintended Consequence of the Sarbanes-Oxley Act Mingchereng Deng, Nahum Melumad and Toshi Shibano
Voluntary Disclosures, Corporate Control, and Investment Praven Kumar, Nisan Langberg and K. Sivaramakrishnan