Issue Information ‐ TOC

• DOI: http://doi.org/10.1111/1475-679X.12107
• Date: 01 June 2016
• Published date: 01 June 2016

Journal of Accounting Research

Editors: Philip G. Berger, Christian Leuz,

and Douglas J. Skinner

VOL. 54, NO. 3

June 2016

Institutional Differences and International Private Debt Markets:

A Test Using Mandatory IFRS Adoption

Anna Bergman Brown 679

Auditor–Client Compatibility and Audit Firm Selection

Stephen V. Brown and W. Robert Knechel 725

Bank Competition: Measurement, Decision-Making, and Risk-Taking

Robert M. Bushman, Bradley E. Hendricks, and Christopher D. Williams 777

Explaining Rules-Based Characteristics in U.S. GAAP:

Theories and Evidence

Dain C. Donelson, John Mcinnis, and Richard D. Mergenthaler 827

Lobbying and Uniform Disclosure Regulation

Henry L. Friedman and Mirko S. Heinle 863

Real Activity Forecasts Using Loan Portfolio Information

Urooj Khan and N. Bugra Ozel 895