Issue Information

• Published date: 01 March 2016
• DOI: http://doi.org/10.1111/1475-679X.12106
• Date: 01 March 2016

Journal of Accounting Research

Editors: Philip G. Berger, Christian Leuz,

and Douglas J. Skinner

VOL. 54, NO. 1

March 2016

Internal Audit Quality and Financial Reporting Quality: The Joint Importance

of Independence and Competence

Lawrence J. Abbott, Brian Daugherty, Susan Parker, and Gary F. Peters 3

The Changing Landscape of Accrual Accounting

Robert M. Bushman, Alina Lerman, and X. Frank Zhang 41

Do Audit Clients Successfully Engage in Opinion Shopping? Partner-Level

Evidence

Feng Chen, Songlan Peng, Shuang Xue, Zhifeng Yang, and Feiteng Ye 79

The Role of Visual Attention in the Managerial Judgment of

Balanced-Scorecard Performance Evaluation: Insights from Using an

Eye-Tracking Device

Yasheng Chen, Johnny Jermias, and Tota Panggabean 113

Public Pressure and Corporate Tax Behavior

Scott D. Dyreng, Jeffrey L. Hoopes, and Jaron H. Wilde 147

The Valuation Impact of SEC Enforcement Actions on Nontarget Foreign

Firms

Roger Silvers 187

Does Fair Value Accounting Exacerbate the Procyclicality of Bank Lending?

Biqin Xie 235