Knowledge that Transforms

The deadline for free position ads to be included in this section of The Accounting Review is two months prior to the desired publication in the January, March, May, July, September, or November issues. Position ads, which are free with the purchase of a job posting in the AAA Career Center, should provide all relevant information about the available positions and must include contact information or application instructions for interested candidates. For more information on how to purchase a job posting in the Career Center, or for up-to-date, detailed information about the placement listings in this issue, please go to the AAA website at http://aaahq.org and click on “Career Center,” or call our office at 941-921-7747.THE UNIVERSITY OF OKLAHOMA, John T. Steed School of Accounting invites applications for two positions: Assistant, Associate, or Full Professor. The anticipated appointment date is August 15, 2014. Primary needs are for faculty in financial accounting, with a secondary need in managerial accounting. The preferred research focus is empirical archival research. Candidates must possess an appropriate doctorate or be near completion. Candidates must have academic training that indicates the potential for significant high-quality academic research. All qualified individuals may submit application materials to January Nelson, Managerial Associate, Steed School of Accounting, Price College of Business, University of Oklahoma, 307 W. Brooks, AH 200, Norman, OK 73019–4004; Email: [email protected]; Phone: (405) 325–4223; Fax: (405) 325–7348. Application materials should include a current vita, copies of publications and working papers, evidence of effective teaching and names and contact information for three references. For questions you may contact the search committee co-chair, Terry Crain. ([email protected]).The screening of applications will begin immediately. Applications will be accepted until the positions are filled. The University of Oklahoma is an Equal Opportunity/Affirmative Action Employer. Women and Minorities are encouraged to apply.UNIVERSITY OF MICHIGAN ANN ARBOR, The Ross School of Business has tenure-track positions available in Accounting starting in the 2014 academic year. Candidates with research and teaching interests in all areas of accounting will be considered. Faculty positions at all ranks are available. The application should include a research paper, which may be based on the candidate's dissertation, evidence of teaching experience (if any), and a curriculum vitae that includes three references. To apply, please visit the Stephen M. Ross School of Business at the University of Michigan website: http://www.bus.umich.edu/FacultyRecruiting. The review of applications will begin on November 30, 2013, and we strongly encourage all applications to be completed by that date. Applications will continue to be accepted until January 31, 2014. The University of Michigan offers competitive salary and fringe benefits and is an Equal Opportunity/Affirmative Action Employer.THE INDIANA UNIVERSITY SOUTHEAST, School of Business is currently seeking applicants for a tenure-track appointment beginning in Fall 2014 for a Ph.D. in accounting. Ph.D. in accountancy required. CPA/CMA is desirable. Professional work experience preferred. Applications will be accepted until the position is filled. Starting date is August 1, 2014. Applicants should send vita, three letters of recommendation and transcript to Email: [email protected]; with Attention: Tenure Track in Accounting-Search and Screen Committee. For additional information about the position, call Professor Doug Barney, Chair, Search and Screen Committee, Phone: (812) 941–2532 or Dean Jay White, Phone: (812) 941–2325.THE UNIVERSITY OF PITTSBURGH, Joseph M. Katz Graduate School of Business and College of Business Administration seeks applications for an anticipated tenure-track Assistant Professor position in the accounting area starting Fall 2014 (contingent on budgetary approval and upon authorization to work in the United States). The appointment requires a strong commitment to excellence in scholarly research and teaching. All areas of accounting are appropriate, but preference will be given to empirical (archival) researchers. Applications must be submitted electronically to: http://www.katz.pitt.edu/facultyhiring/accounting-ts.php. Materials submitted must include a letter of interest, vitae/resume, sample research paper(s), evidence of teaching effectiveness, and three letters of reference. The chair of the search committee is Dhinu Srinivasan, email: [email protected]. Application deadline: January 15, 2014. However, we encourage candidates to apply sooner as we will review applications as they are received and continue until the position is filled. The University of Pittsburgh is an Affirmative Action/Equal Opportunity Employer and values equality of opportunity, human dignity and diversity.PASCO-HERNANDO COMMUNITY COLLEGE (PHCC), District Office, New Port Richey Campus is accepting applications for Budget Analyst (Job # 0318). For more information and to apply online visit our website at: http://www.phcc.edu/jobs. Application closing date is October 4, 2013. EOE/ADA Compliance.THE UNIVERSITY OF TEXAS AT ARLINGTON, College of Business is inviting applications for a tenured position as an Associate or Full Professor of Health Care Administration. The successful candidate will serve as Faculty Director for the Master of Science in Health Care Administration program. We seek an individual at the Senior Associate or Full Professor rank and with a research focus on Health Care issues. Candidates will have an earned doctorate, a sustained record of publishing in top journals, and a proven record of teaching excellence. Depending on the candidate's teaching and research interests, their home department may be Accounting, Economics, Finance, Information Systems and Operations Management, Management, or Marketing. Candidates should be actively engaged in research and be a team player willing to build relationships with faculty, students, administration, and the health care community. The University of Texas at Arlington is a researched-focused university with competitive salary, teaching loads, and research support. The appointment is pending budgetary approval and will begin in the Fall 2014. Contact Person: HCAD Faculty Search Committee Email: [email protected], Phone: (817) 272–3502. Search Code: BUS09102013HCA. UT Arlington is an Affirmative Action/Equal Opportunity Employer. Women, minorities, veterans, and individuals with disabilities are encouraged to apply. The use of tobacco products is prohibited on UT Arlington properties. A criminal background check will be conducted on finalists.WASHINGTON STATE UNIVERSITY PULLMAN, Department of Accounting, College of Business, invites applications for Assistant Professor in the Department of Accounting. The position will begin August 2014, with duties that include teaching, research, and service. A doctorate in accounting from an AACSB-accredited school is required, although ABD will be considered as long as degree is completed by date of employment. Preference will be given to candidates with a primary teaching interest in financial accounting and evidence of a secondary teaching interest in an additional area of accounting. Candidates must have a record of submissions/publications, or demonstrate the ability to publish, in top tier academic accounting journals and a desire to take an active role working with doctoral students. The following documents are required to be submitted: letter of application, curriculum vitae, an example of scholarly work to be presented to the faculty and Ph.D. students in the event the candidate is selected for an on campus visit, and three letters of recommendation. The application materials must be posted online at http://www.wsujobs.com in order to be considered for the position. Finalists will be required to submit a summary of their student evaluations. Review of applications will begin October 2, 2013, and will continue until the position is filled. Questions regarding the position should be directed to Associate Professor and Department Chair, Sue Gill, Phone: (509) 335–5633, Email: [email protected]. WSU is an Equal Opportunity/Affirmative Action educator and employer. Members of ethnic minorities, women, Vietnam-era or disabled veterans, persons of disability, and/or persons age 40 or over are encouraged to apply. Accommodations for applicants who qualify under the Americans with Disabilities Act are available upon request. WSU employs only U.S. citizens and lawfully authorized non-U.S. citizens. All new employees must show employment eligibility verification as required by the U.S. Immigration and Naturalization Services.MIDDLE TENNESSEE STATE UNIVERSITY, Department of Accounting, located in Murfreesboro, TN, invites applications for three tenure-track faculty positions at the Assistant/Associate Professor rank (position numbers 110060, 110170, and 110005). Positions begin August 2014. All areas of Accounting will be considered. Earned doctorate in accounting expected (ABD considered if close to completion). CPA or other licenses preferred. Department offers an undergraduate degree in Accounting, a Master of Accountancy, and supports the Accounting concentration in the M.B.A. program. The department earned separate AACSB-accreditation in 2004, and was reaffirmed in 2012. Direct questions to: Dr. G. Robert Smith, Jr., Email: [email protected], or Dr. Paula Thomas, Email: [email protected]. Reviews of applications begin October 28, 2013, and continue until positions are filled. All applications must be submitted online at MTSU website. To apply go to https://mtsujobs.mtsu.edu. EO/AA Employer. Women and minorities are encouraged to apply.THE UNIVERSITY OF TEXAS AT DALLAS (UTD), Naveen Jindal School of Management invites applications for two faculty positions in Accounting, effective September 2014. Appointment at Assistant, Associate, or Full Professor level will be considered. Appointees must have a Ph.D. in accounting or equivalent (or have an ABD status and expect to have the Ph.D. within a year of hire date) and demonstrate the ability to conduct a nationally recognized research program. Applicants should submit curriculum vitae (education, research, teaching and student evaluations, work experience, a list of publications and presentations) and at least three letters of reference. Visit the URL: http://go.utdallas.edu/pmi130904 for more information. UTD is an Equal Opportunity/Affirmative Action Employer.PLYMOUTH STATE UNIVERSITY, College of Business Administration, an ACBSP-accredited program, invites applications for Faculty Position in Business, Accounting Tenure-Track, benefited position in Accounting beginning in August 15, 2014. We seek a talented individual at the Instructor or Assistant Professor level with a record of teaching excellence, experience teaching diverse learners, experience integrating technology with instruction, a willingness to teach traditional, blended and online graduate and undergraduate classes, and demonstrated or strong potential for future scholarship. Apply online at: https://jobs.usnh.edu/applicant/Central?quickFind=53665 to receive for this School of Management seeks applicants for a tenure-track position at the Assistant Professor level in the Department of Accounting starting Fall 2014. Applicants must demonstrate an ability to high-quality accounting research and the potential for excellence in teaching at the undergraduate and graduate We seek individuals with an for and Applicants should provide a curriculum vitae, of work and three letters of reference. Applications received 1, will be considered. candidates should apply online at College is an Equal Opportunity UNIVERSITY invites applications for an Assistant/Associate Professor in the Department of Accounting and to begin August 2014. primary need is for a faculty who teach accounting information and accounting faculty are expected to academic with as as to to and university The School of Business is by Candidates should have a Ph.D. in Accounting from an AACSB-accredited or be the of a program. Candidates must demonstrate the potential for teaching excellence and research Robert located in the of is to high-quality instruction, engaged with a and to our students. To apply include a letter of application, curriculum vita, teaching evaluations, evidence of copies of and a list of three academic and/or references. Visit for additional information. Apply to: Email: Department of Accounting and we that our commitment to a is and and as as and UNIVERSITY, School of Business, seeks at the Assistant Professor level to to the of research. candidates should have a Ph.D. or equivalent by September 1, 2014, and have the potential for excellence in research, teaching, and in all areas are encouraged to apply for positions starting in or September 2014. we Assistant candidates at ranks may be considered if they qualify and our and teaching are for campus will begin in Fall 2013. University students, and is of the three research in over students and faculty, the School is of the and in the and Ph.D. in and at in the and The School is in an by of and are ranks the M.B.A. in the top in the The ranks M.B.A. in the top in the and the M.B.A. in the top in the U.S. The U.S. the M.B.A. at in the which is the in the the in the United is an with a concentration of and other as as is close to New and are the of U.S. has a significant of financial and other for research and with and employment for and and to campus and be at: may a of the by Campus at: Phone: information is available from the and department at Application materials should be received by November 30, 2013. Applications should include a curriculum vitae, a of research interests, an example of scholarly evidence of excellence in teaching, and the names and contact information of three references. submit electronically to: and send of materials to: Department of Accounting, School of Business, University is an Equal Opportunity/Affirmative Action Employer and invites applications from and UNIVERSITY OF AT School of Business a tenure-track position in Accounting at the Assistant Professor level beginning August 2014 position applicants should be to excellence in teaching, and research. The candidate will have a primary interest in teaching at the undergraduate and graduate A Ph.D. in Accounting is preferred considered if degree is completed by August 1, but will with a in The School of Business is faculty serve graduate students in the in Accounting, and in Science and Information Systems To apply, please online application at: A letter of application to the of the Search Committee, a teaching evaluations, and contact information for three current must be to the online application in or For questions regarding the online application contact at Phone: or Email: will be given to applications received by November 2013, but applications will be accepted until the position is filled. actively a diverse and working and and is an Equal Opportunity UNIVERSITY, Graduate School of Management invites applications for tenure-track positions in our Accounting Applicants at all ranks with research and teaching interests in financial or managerial accounting will be considered. Applicants must have a Ph.D. in Accounting or or be close to completion. of the include research in of teaching and in accounting at the M.B.A. and Ph.D. of doctoral and to the University is an university and a to of students, and an of and to the of teaching, and in includes the on the of and as as the new campus to be on in the of New To be considered for this position, send vita, copies of research papers, names and contact information of three and other to: candidates and must provide letters of recommendation from their references. Application is November 30, 2013. 2014. and have and continue to be a of our University is a recognized and STATE UNIVERSITY, College of Business invites applicants for of The Chair, by the and Jr., and the of on The is expected to demonstrate excellence as a and include two in the and in the at undergraduate and/or graduate to publications in scholarly journals is and and as a for the accounting are an earned in Accounting and record of scholarly teaching, and in the of The located in TN, has from at the undergraduate and graduate The College seeks the on a tenure-track or to take accounting to the level of effective teaching, scholarly and research, and The individual selected for the should an earned doctorate in accounting and a record of scholarly teaching, and in accounting. All areas of in accounting will be considered. will teach undergraduate and/or graduate on a will research to publication in journals, will in the of the and teaching for Professor who research and publication is We seek a candidate with a commitment in working with students, faculty, and from diverse in Accounting or equivalent is required (ABD be considered at the Assistant with current or accounting experience preferred. Applicants for must have evidence of teaching as as a demonstrated record of research and publication required. Apply URL: The appointment will begin August 2014. The salary is competitive with AACSB-accredited The deadline for applications is January 31, 2014. Candidates are to an online application with of John an application at the following website: For additional contact Dr. College of Business at Email: University with and is Affirmative Action OF invites applications for a tenure-track faculty position, for Fall 2014. Preference will be given to applicants who show of significant teaching and research within an of on the of and The candidate must scholarly research publications in high-quality accounting Candidates for an Assistant Professor position must or be near of an earned doctorate in accounting (or in with a in show for effective teaching and with students, and demonstrate an ability to high-quality research. Candidates for an Associate Professor position must a doctorate in accounting and have an record of high-quality teaching and research, publications in accounting Professional in accounting or is desirable. of The is a research university in the The university is the for on for students and a letter of interest, current vita, teaching and research a sample of the research, and a list of three electronically at: for the Assistant Professor position or for the Associate Professor UNIVERSITY OF is seeking tenure-track accounting faculty positions at the rank of Assistant, Associate, or Full Professor to begin Fall 2014. candidates will be expected to conduct high-quality research in academic journals, in and academic and research in their areas of will be expected to teach appropriate at the or Ph.D. the of Ph.D. students, and in and Ph.D. (or in Accounting expected by August 2014. Applicants at the rank of Instructor or Assistant must show of excellence in research and teaching. Applicants at ranks should possess an record of research teaching and in and doctoral evidence of to the the or the in and university successful in undergraduate and/or graduate curriculum demonstrated ability to research, teaching, and/or to the and excellence of the are tenure-track positions with an anticipated date of August 2014. primary academic appointment will be at the with the of work at the will be with and To apply, please visit at: The University of is an EO/AA OF College of and seeks a faculty, tenure-track or Full Professor or position. September 2014. October 2013. Application review October 15, 2013. until filled. For job please visit To submit a letter on an accounting in a university and demonstrated in teaching and a and three letters of reference. for a tenure-track position should include evidence of successful in the materials to: with the Americans with Disabilities if selected for the and are please call Members of are encouraged to apply. Equal Opportunity a with a commitment to excellence in undergraduate invites applications for a tenure-track appointment in the and Business Department beginning August 2014. Candidates should be to teach accounting and and the Ph.D. or ABD at preferred in or accounting. The candidate must be qualified graduate to teach and accounting Candidates must have a strong commitment to teaching. a in is located in and has an of students. letter of application, curriculum vita, undergraduate and graduate of teaching and three letters of recommendation to: Accounting Search Committee, Department of Economics, Review of applications will begin on 1, 2013. We will be at the in in more about at: UNIVERSITY, School of Business invites applications for a position to budgetary in Accounting, with preference for level in Managerial Accounting. Candidates must have a or be near completion. The successful candidate will strong potential for and high-quality scholarly research to as as for teaching and an commitment to academic and excellence, in of the and The accounting area of who in top journals and seek to For more information about our faculty The effective date of the appointment will be 1, 2014, but is a current three letters of a of research interests, a of teaching interests and experience teaching if and at least working or electronically to: Dr. Associate is to employment and in the The academic at are by a posted at: is an to candidates of all However, in with Immigration will be given to citizens and STATE UNIVERSITY OF Business and New invites applications for a tenure-track at the Professor level in the department of Accounting and Information All ranks will be considered. A strong commitment to excellence in high-quality research and in teaching at the undergraduate and graduate A Ph.D. degree from an AACSB-accredited school in the of accounting or a is required. However, candidates at the Assistant level who are close to of their degree will be considered. Candidates at the Associate or Professor level must have an research record with the level of and salary are competitive with research Application The review of applications will begin and applications will be accepted until the position is filled. the following documents with application vita, and job Finalists will be to three letters of and other materials as by the Search Committee. Apply electronically by application to: Professor Search Committee Email: will be University is an Affirmative Action/Equal Opportunity Employer. Women, of and persons with disabilities are encouraged to apply.THE UNIVERSITY OF Department of Accounting, Economics, and is seeking an to our tenure-track appointment in Candidates must a Ph.D. in Accounting or from an AACSB-accredited school or be ABD their to with accounting is a We will candidates with research and teaching interests in all but our needs are in financial accounting. competitive and candidates should contact Chair, Department of Accounting, Economics, and Finance, The University of in Email: include a and at least three with letter of is an Affirmative Action/Equal Opportunity We encourage applications from and UNIVERSITY, School of Business is seeking to a position in Accounting and of will be Accounting or The appointment will be effective 1, 2014, or as as and benefits are competitive and to The preferred candidate will a Ph.D. in Accounting, or a record of high-quality research, publications in top journals in accounting or The candidate the ability to in evidence of high-quality teaching at graduate and undergraduate and eligibility for appointment to the Faculty of Graduate willingness and ability to to the doctoral in accounting and All University positions are to budgetary The deadline for completed applications is January 31, 2014. Applicants should send an application, application curriculum vitae, of research papers, names and of three and information regarding teaching to: Dr. Professor of Accounting, Dr. Professor of Finance, Assistant, Email: University is an Affirmative Action Employer. The Affirmative Action be on website at: or a be by the Affirmative Action office at All qualified candidates are encouraged to citizens and will be given UNIVERSITY OF The School of Business invites applications for a tenure-track Assistant or Associate Professor of Accounting, on The required and preferred for rank may be at the following The successful candidate will be expected to teach undergraduate in accounting and in or two of the following accounting and accounting information teaching in the is job include an active research to publication of working with students in a with in the and in include teaching online and teaching in our on the The position August 2014. The School offers an a Professional an in an in and an undergraduate program, and is by Visit our home at: candidates should submit a letter of interest, current or curriculum vitae, of teaching and three references. Email: to include and in of applications November 15, and until OF Department of Accountancy, invites applicants for the and Professor of Accountancy, an The department seeks applicants with a record and of research, a record of and interest in effective teaching, and the to actively in the research and teaching The University of an research undergraduate students and graduate students. within the College of Business, the Department employs tenure-track faculty and faculty, and two an undergraduate and an in program. For more please visit submit a vita, and evidence of teaching to: Equal Opportunity the University of applicants who the COLLEGE in seeks a to accounting The successful candidate will teach as as other based on individual to teaching, the successful candidate will be expected to be active in scholarly research, to the program, and to the an that with information to College is currently AACSB-accreditation and is seeking a candidate who our new will be to teaching in a academic and will and of that The successful candidate must possess of the a Ph.D. in a graduate degree in or an appropriate of graduate in and accounting. Preference will be given to candidates with the following a Ph.D. in accounting with an in ability to teach graduate and undergraduate and other area accounting, financial accounting, or in relevant and demonstrated ability to work with diverse student For posting and to apply, use our online application at:

The deadline for free position ads to be included in this section of The Accounting Review is two months prior to the desired publication in the January, March, May, July, September, or November issues. Position ads, which are free with the purchase of a job posting in the AAA Career Center, should provide all relevant information about the available positions and must include contact information or application instructions for interested candidates. For more information on how to purchase a job posting in the Career Center, or for up-to-date, detailed information about the placement listings in this issue, please go to the AAA website at http://aaahq.org and click on “Career Center,” or call our office at 941-921-7747.HUNAN UNIVERSITY, Business School is seeking candidates in accounting at all different levels (Assistant, Associate, and Full Professors) starting the 2015–2016 academic year. All ranks will be considered. Applicants must have a doctorate degree in accounting or related fields (finance, economics, etc.) by August 2015. If you have had papers published, then we can promise a higher level of salary. Hunan University is a comprehensive and research-oriented university in China, under the Ministry of Education, “Project 211” and “Project 985.” The Business School of Hunan University prides itself on the 100-year history of business education, which dates back to the establishment of Hunan Business Educator Training Institute in 1911. Accounting is now in a rapid growth rate and we in great need of teachers with good research levels and teaching ability. We offer competitive compensation packages that include salary, relocation, research funds, and housing subsidies. To apply, please submit a letter of application, curriculum vita, sample research papers, and three reference letters electronically to: Professor ZhiYang at [email protected] and Professor Fangfei Ding at [email protected] MORRIS UNIVERSITY (RMU), founded in 1921, is one of the leading universities in the Pittsburgh region. RMU provides a professionally focused education with an emphasis on engaged learning and is one of the most affordable private master's-level institutions in Pennsylvania. For 2014–2015, RMU seeks faculty candidates who will exemplify the or should have a in the of with a for in accounting information should have an doctorate or an in Business an Applicants must in teaching and research in to: should submit a letter of and of three academic or by to: University For information we that our to a is and and and UNIVERSITY seeks candidates to and accounting research leading to and provide to the and positions are must or by August a in Business with a in or related degree an must be under and at the in teaching and and an research must be to two or at the and in at one teaching For please submit one letter of and application, vita, of all and universities sample of of teaching and of to: of of Business University or University is an UNIVERSITY, of Accounting for or Professor positions in The of Accounting is and provides a emphasis on and are to the for in teaching and include a or in degree an is with degree will be considered. and in accounting are The will have a teaching in or The teaching is is with and The will August 2015. 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This annual report describes the operations of The Accounting Review during the final year (6/1/2013–5/31/2014) of my three-year term as senior editor, with Stacy Hoffman as editorial assistant. The report represents the sixth edition of a reporting format adopted by the AAA in 2009. Along with summary statistics on The Accounting Review (TAR) operations, I will continue the tradition that Steve Kachelmeier started of providing a commentary for our constituents, particularly the AAA Publications Committee and Board of Directors, the new editorial team headed by Mark DeFond, with Elizabeth Garrett as Editorial Assistant, as well as co-editors, authors, reviewers, and readers of TAR and AAA members. Your comments and questions are welcome.Our third year continued the increasing reliance on the online AllenTrack system, which is evolving further under Mark and Elizabeth. For additional details on our operational processes during our regime, please see the 2013 TAR annual report (Evans 2013). That report also discusses the integrity of the academic research process and the integrity of peer-reviewed journals in that process. In my opinion, these issues become more important each year as more reports of fraudulent research in academic journals become public.To facilitate comparisons over time, the 2014 report follows the structure of the 2009–2013 reports. The annual TAR workflow has remained relatively consistent during the 2010–2014 period, after an initial adjustment in Steve Kachelmeier's first year in 2009.Table 1, Panel A reports TAR's comparative workflow statistics for the six years 2009–2014, with the data on a journal-year basis of June 1 through May 31 of the following year. Panel A shows that in 2014 the volume of new submissions increased by 7.3 percent from 543 in 2013 to 583 in 2014. During the first year of the Kachelmeier term, TAR experienced a surge of new submissions, followed by a slight decline in Steve's final two years. Our regime experienced a similar surge in our first year of 2012 relative to 2011, but even further growth in the final year of 2014. The year-over-year growth rates in new submissions versus the corresponding years in the preceding regime have been 2.0 percent, 8.2 percent, and 17.8 percent, respectively. This pattern of increases suggests a generally healthy position of the journal, in terms of this single measure of attracting new submissions. The other columns of Table 1, Panel A show that 2014 achieved new highs in the activity measures of total manuscripts available for evaluation (column (d)), decision letters sent (column (e)) and ending inventory of manuscripts (column (f)).Next, to permit comparability to years before 2009, Table 1, Panel B provides data on a calendar year (CY) basis beginning in 1998. Panel B indicates that the total of 561 new manuscripts submitted to The Accounting Review in CY2013 is exceeded only by the 582 new submissions in CY2011. The third and fourth columns of Table 1, Panel B track how the increased submissions prompted corresponding increases from four TAR issues annually in 2005 to six issues annually starting in 2008, and associated growth in the total annual published pages.Table 2, Panel A reports the editorial outcomes communicated in the total decision letters (column (a)) generated during each of the fiscal or journal years 2009–2014. The final two columns of Panel A of Table 2 use the data in columns (a) to (d) to generate two estimated annual “acceptance rates” for each of the last six fiscal years. For 2014, Acceptance Rate 1 in column (e) divides the 81 acceptances and conditional acceptances in 2014 by the 81 (column (d)) + 466 (column (b)) = 547 “final outcome” decisions, yielding the Acceptance Rate 1 of 14.8 percent. Acceptance Rate 2 in column (f) retains the same 81 acceptances in 2014 in the numerator but now adds to the denominator the 239 “Revise and ‘Uncertain' Decisions” in 2014, which yields an Acceptance Rate 2 of 10.3 percent (81/786). Acceptance Rate 1 can be viewed as an upward-biased measure of the 2014 acceptance rate, whereas Rate 2 is downward-biased, such that the “true” acceptance rate falls somewhere in between—roughly in the 12–13 percent range for 2014. The overall results for 2014 in Table 2, Panel A are largely similar to those for 2011–2013, consistent with the current editorial team's decision to generally retain policies from the preceding regime, together with a generally similar experience in the submission and review process in 2014 as in the previous five years.Table 2, Panel B presents a slightly different “annual cohort” perspective on acceptance rates. Whereas Panel A focuses on the annual flow of manuscripts and editorial decisions in a given year independent of when those manuscripts were initially submitted, Panel B treats each year's set of new submissions as a unique “cohort” and tracks the eventual outcomes for that cohort over the next several years. Thus, the first two lines of Table 2, Panel B shows that for the journal years ending May 31, 2009 and 2010, TAR received 557 and 502 new submissions, respectively (column (a)), all of which, as column (d) shows, were either accepted or rejected as of five years later on May 31, 2014, yielding acceptance rates of 17.4 percent and 13.7 percent, respectively, for these two cohorts of 2009 and 2010 submissions.The final three rows of Table 2, Panel B report the corresponding figures for the status of the 2011, 2012, and 2013 submission cohorts. The final two columns present lower and upper bounds on the annual acceptance rates for these three cohorts of new submissions based on different assumptions concerning how many of the manuscripts that remained in process as of 5/31/2014 will ultimately be accepted. The results show that the final acceptance rate for the 2011 cohort of new submissions will fall in the 14.3 percent to 16.3 percent range versus 15.3 percent to 18.8 percent and 5.2 percent to 19.5 percent for the 2012 and 2013 cohorts, respectively. The wider range for the 2013 cohort reflects the fact that a larger percentage of these manuscripts remained in process as of 5/31/2014.One final observation concerns the relation between TAR acceptance rates, publication rates, and the resulting backlog of accepted but not-yet-published manuscripts. Steve Kachelmeier's regime accepted a sufficient number of articles to build an approximately six-month backlog by the end of his term. Therefore, Stacy and I inherited an inventory of accepted articles to fill the three issues published in our first six months. Throughout the Harry/Stacy term this backlog grew to approximately ten months, which represents five issues. Based on the data in column (d) of Table 2, Panel A, TAR editors have accepted an average of 75.7 articles per year over the last six years. Given that TAR has published 72 articles per year over this period, an additional 3.7 articles per year have been added to the backlog, consistent with the general description above.Having a sufficient backlog ensures a consistent publication rate and a consistent number of articles per issue in contrast to some earlier years in which TAR published relatively “thin” issues comprised of fewer articles, where “thin” issues can hurt a journal's visibility. On the other hand, having too long of a backlog can result in published articles that are less timely, although the online publication process addresses this concern to some degree. In net, the current backlog seems at least sufficient, and my understanding is that Mark and Elizabeth plan to take action to reduce the backlog, a policy that I endorse.Exhibit 1 provides further details on the 786 editorial decisions reported in Table 2, Panel A for the journal year ending May 31, 2014. Exhibit 1 shows that 574 of the 786 decisions (73 percent) were first-round decisions, while 123 (16 percent) were second-round decisions (first revisions) and the remaining 89 (11 percent) were third-round or later. Of the 574 first-round decisions, Panel A of Exhibit 1 shows that rejection was the most common outcome, accounting for approximately 73 percent (227 + 192 = 419 of 574) of the first-round decisions, while the remaining 27 percent of first-round decisions were revisions if we exclude the 2012 Presidential Scholar Address.1 Panel A also shows that of the 419 first-round rejections, we attributed 227 (54 percent) to insufficient contribution, and the other 192 (46 percent) primarily to validity concerns.Next, Exhibit 1, Panel A shows that of the 154 first-round decisions in 2014 that permitted the authors to submit a revised manuscript, 74 were standard “revise and resubmit” decisions, while the other 80 were more qualified “uncertain” decisions. Both “revise and resubmit” and “uncertain” have outcome risk, but the degree of that risk is substantially higher for an “uncertain” decision. Specifically, an “uncertain” letter informs the author that neither the reviewers nor the editor can envision a viable revision path that would address the identified concerns, but that the editor recognizes that the author might be able to construct such a path. Accordingly, such a letter gives the author an option to revise and resubmit, but without explicitly encouraging the author to do so. The intent is to communicate clearly to the author that withdrawing the manuscript might be in the author's best interest if the author's candid assessment is that the concerns raised cannot feasibly be addressed. Experience indicates that almost all recipients of “uncertain” letters choose to revise and resubmit in spite of the cautions, but the rejection rate on “uncertain” revisions is substantially higher than that for standard invitations to revise and resubmit.Moving to the second-round or “first revision” decisions, Exhibit 1, Panel B shows that of the 123 total second-round outcomes, 12 received conditional acceptances and 68 received invitations for further revision, with seven of these in the more qualified “uncertain” category. The remaining 43 (13 + 30) second-round letters were rejections, which are always painful. Nevertheless, a third-round rejection is even worse. This consideration encourages editors to make difficult decisions on manuscripts that appear to have potential but achieved only limited progress in the first revision.By the time a manuscript gets to the third round or beyond, the odds of success increase dramatically. Exhibit 1, Panel C shows that for these manuscripts 68 of the 89 fiscal 2014 decisions were acceptance or conditional acceptance, a rate of 76 percent. Seventeen manuscripts received a further revise and resubmit during the third or later round, and four manuscripts were rejected at this advanced stage of the process. Although we seek to minimize such late-round rejections by making the tough decisions sooner whenever possible, in some cases further rounds appear to be the most appropriate decision despite the risk. Finally, we note that Panel C includes 70 third-round decisions, 18 fourth-round decisions, and one fifth-round decision. Of the 19 fourth- and fifth-round decisions, 18 were conditional acceptances.Panels A–D in Table 3 compare submissions to acceptances by subject area, research method, and the combination of the two. The results offer important insight concerning patterns and trends, including whether submissions in certain subject areas or using certain methods were more or less likely than others to be published in TAR over the fiscal years 2009–2014. These tables are helpful in responding to conjectures that TAR systematically favors or disfavors particular areas or methods of research, where the conjecture could stem simply from comparing the number of publications across topic areas or research methods. Table 3 provides systematic data by relating acceptance rates to corresponding submission rates. Table 3 counts each study only once, even though many studies go through several rounds of revision before eventually being published or rejected. This approach means that the figures in Table 3 will generally differ from those in Tables 1 and 2, which treat each submitted version of a study as a distinct manuscript.The general pattern in Table 3 indicates that The Accounting Review accepts articles at rates that are very similar to the corresponding submission rates, whether by topic, by method, or by topic crossed with method.2 The overall similarity in submission and acceptance rates is consistent with the journal's policy of not emphasizing one area or method over another, but rather seeking to reflect the broad interests of AAA members. In turn, this general similarity between submission and acceptance rates is consistent with our process of selecting editors and reviewers. By choosing reviewers for each submission who are experts in the area of that submission, we seek to subject each submission to a comparable review process.Authors obviously exhibit self-selection preferences in determining the journals to which they direct their submissions. These decisions by authors are one fundamental determinant of ultimate TAR publication rates. For example, although TAR publishes far fewer manuscripts in the accounting systems area or manuscripts employing field study methods as compared to the number of financial archival manuscripts, this difference in publication rates is driven primarily by differences in submission rates rather than by differences in acceptance rates. To see this, compare the two percentages in each cell of Table 3, Panel D. The first (second) percentage indicates that cell's percentage of all submissions (acceptances).In this way, Table 3, Panel D compares the percentage of all submissions and acceptances by area and method over the last six years, 2009–2014. For example, the two percentages in the cell in Table 3, Panel D for the combination of the financial accounting area and the archival research method are “43.5%” and “(37.5%),” indicating that over the last six years financial archival studies have comprised 43.5 percent of all TAR submissions and 37.5 percent of all TAR acceptances. The resulting [Acceptance Rate − Submission Rate] differential is −6.0 percent, which is the least favorable differential of any cell in Panel D. This pattern is consistent with the observation above that financial archival was the least-favored category by this measure over the 2009–2014 period.In contrast to the preceding example, the overall pattern of submission and acceptance rates in Table 3, Panel D shows a generally close correspondence between the submission and acceptance percentages. Other than the −6.0 percent difference noted above, none of the individual cells (as opposed to “Total” cells in the bottom row and the far right column) in Table 3, Panel D have [Acceptance Rate − Submission Rate] differentials with absolute values greater than 2.1 percent. The only other distinctive pattern in Table 3, Panel D is that accounting studies have greater acceptance rates than submission rates across all four research method resulting in the bottom “Total” row in Panel D that studies for all research methods percent of TAR submissions, but percent of acceptances over the last six years. In my the rate differentials are and in the between submission and acceptance rates of −6.0 percent for financial archival studies and percent for all accounting studies over a could more than preceding of submissions and acceptances across areas is to the general TAR policy of with to a of research areas and methods of the important that the TAR senior editor can with to to research in particular areas or using particular methods is through the of the team of TAR For example, I continued the approach of TAR's to research in the accounting systems area and to studies using methods by and respectively, to as TAR editors to submissions in accounting systems and Table 3, Panel A shows one acceptance in the systems area in 2014, and the same is in Table 3, Panel B with one field and study acceptance in the process of an team of TAR editors is an The from to the to have an editorial team that has subject and method across a range of areas and while at the same time the total number of editors and the across all authors would that one or more of the TAR have and for the author's research area and method, and further would that one of these editors the author's To increase our odds of this I an additional to the total to co-editors, while the of Specifically, I the of editors slightly from the area and the financial archival area of the experience of having to that editors in the financial archival area more than the of new manuscripts per year. Based on our three years of I that these were decisions. of our has very during these three years, and we have generally been able to all submissions while the of new manuscripts including revisions) per per in to The has been in the area, where has an average of more than new manuscripts annually over our three-year a final under our current regime, the senior editor as the for new manuscripts. This means that when we received more manuscripts than we to in a particular area in a given I generally as editor on these manuscripts, which or not be my area of In my this is a result of in the of manuscripts, and reflects that our can In such the senior editor will almost always more on the reviewers than might if the manuscript were in his or area of terms of the volume of decision individual between and decision letters in journal year 2013 1, 2012 to May 31, and between and letters in journal year 2014. The increase reflects that in 2014, the third year of our term, individual an increasing number of decision letters on as well as letters on new submissions, relative to our year of The percentage of all letters that I from approximately percent in journal year 2013 to percent in journal year Panel A the of all authors who have published in The Accounting with columns for 89 year and for years in annual Panel A for by of an to each of an author two Panel A of that author's to Panel A not for such as The of at and of at with larger have an in the A of Table in based on the as of the of TAR Both columns exclude from AAA Presidential Scholar which we by as well as six from research two in 2009, one in 2012, one in and two in 2014. I also note that the TAR policy a TAR or senior editor from as editor on a articles in the column of Table Panel A reflect different with the by from a of articles to a of of an with two for one of the In terms of relative of the different over six years are consistent with a relatively limited in TAR over this The ten in the Table Panel A column for percent of the total articles, which is well the percent for The Accounting Review by and in their of in articles published across four accounting journals and across ten journals from Table reports that TAR and Accounting are less than the other two accounting journals they and that TAR is in when compared ten these results are consistent with only a of in TAR in years.Table Panel B the of TAR authors published in calendar year 2014 and from of each to each of and AAA Presidential Scholar and six Panel B in of the of by The general that I take from Table A and B is that TAR has been relatively in terms of author and author over the years Panel C reports data on for submissions and acceptances from authors with versus remained relatively from fiscal 2013 to fiscal 2014. This is in contrast to the from fiscal 2012 to fiscal which an increasing percentage of submissions and acceptances from the For fiscal 2014, authors the for percent of TAR's submissions, slightly from percent for fiscal and for percent of acceptances versus percent for fiscal Panel D by the fiscal 2014 submissions and acceptances by Of the submissions, percent of total fiscal 2014 unique and percent) the most the an acceptance percentage above their corresponding submission while for other the acceptance percentage is less than or to the submission In terms of for is encouraging that submissions and acceptances now for approximately to of all TAR reports time data for the 786 editorial decisions from June 1, 2013 through May 31, 2014, as the number of from the submission to the when Stacy Hoffman sent the decision Our and for 2014 are and which is very consistent with the of and of in area of in 2014 was to reduce the in of I this issue with the AAA Publications Committee and with the who the TAR during the AAA in Stacy and I followed with several to editors on how we might reduce the at least progress in this in 2014 by the previous which the percentage of increase from percent in 2012 to percent in In 2014, we this percentage to percent. Finally, I note that of the manuscripts with the time, were by three which is consistent with a combination of and as an important of long and Stacy TAR editorial has the on time with a unique combination of and In the that we could have without would have been a less I our and for their as TAR research have identified potential reviewers who are and have in a I very to be able to the who have their for The Accounting Review over this final year of our three-year and I from each of their letters that they have an of time and to to an and appropriate decision and to communicate their decision in a to all manuscript fourth go to all TAR Editorial Board largely the of TAR as a In the same way, many to the additional reviewers in who many of of without financial and one or more for TAR during this I many to Steve Kachelmeier and editorial in the previous regime, for their in Stacy and I Mark and Elizabeth the new editorial who have been a to with as we operations to I the Accounting particularly the many on the AAA in as well as the academic who on the AAA Publications Committee and Board of I particularly AAA and our of AAA for and in with issues to the integrity of the academic research process during these last two years. Stacy and I to our at Elizabeth Garrett TAR editorial and in and for their and their and helpful to our many I the of and the of of and for their to providing Stacy and with the and we I my accounting academic at the for this and of as TAR senior and most I my for their particularly my of years, for being the and that all

Do differences in countries' accounting standards affect global investment decisions? We explore this question by examining how accounting distance, the difference in the accounting standards used in the investor's and the investee's countries, affects the asset allocation decisions of global mutual funds. We find that investors tend to underweight investees with greater accounting distance. Using the mandatory adoption of International Financial Reporting Standards (IFRS) as an event that changed the accounting standards of various country-pairs, we examine how two sources of changes in accounting distance—(1) changes due to IFRS adoption of the investee, and (2) changes due to IFRS adoption in the investor's country—affect global portfolio allocation decisions. We find that the tendency to underinvest in investees with greater accounting distance significantly weakens when accounting distance is reduced, either from an investee's IFRS adoption or from IFRS adoption in the investor's country. The latter finding holds despite the fact that IFRS adoption in the investor's country had no impact on the accounting standards under which the investee firms present their financial information; the only change is in the investor's familiarity with these standards. This suggests that differences in accounting standards affect investor demand by imposing greater information-processing costs on those less familiar with the reporting standards.

In this study, we examine the effect of clients' real activities manipulation (RAM) on auditors' client-retention decisions. We find that, with the exception of RAM through overproduction, clients' opportunistic operating decisions are positively associated with the likelihood of auditor resignations. We also provide evidence that auditors are especially sensitive to clients' RAM to just meet or beat earnings benchmarks in their client-retention decisions. In addition, we find that clients whose auditors resign from engagements tend to hire smaller auditors and these clients engage in RAM more aggressively. Our additional analysis shows that, with the exception of RAM through overproduction, clients' abnormal operating decisions are significantly associated with litigation risk against auditors. Overall, our evidence suggests that auditors drop clients with aggressive RAM to avoid excessive risk. Data Availability: Data used in this study are available from public sources identified in the study.

Motivated by investor disagreement and corporate disclosure literatures, we examine how stock price shocks affect future stock returns. We find that both large short-term price drops and hikes are followed by negative abnormal returns over the subsequent year, consistent with the conjecture that price shocks are useful indicators of intertemporal spikes in investor disagreement and investor opinion converges gradually. The asymmetric drifts involve return continuation for negative price shocks versus return reversal for positive price shocks, and are in sharp contrast to the general findings of symmetric drifts in corporate event studies. Moreover, price shocks associated with public news events are followed by significantly weaker downward drifts, suggesting that news disclosures mitigate disagreement-induced overpricing. Examining the dynamics of a disagreement proxy during and after price shocks, we provide further evidence for the disagreement hypothesis. The economic significance of the price shock effect is illustrated with a revised momentum strategy that generates an annualized abnormal return of 16.92 percent.