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Accounting Review, Accounting Horizons, and Issues in Accounting Education THE ACCOUNTING REVIEW Downloaded from http://meridian.allenpress.com/accounting-review/article-pdf/85/5/i/1349232/1558-7967-85_5_i.pdf by guest on 02 October 2021 VOLUME 85, No. 5 SEPTEMBER 2010 ABHIJIT BARUA, STEVE LIN, and ANDREW M. SBARAGLIA Earnings Management Using Discontinued Operations BRIAN CADMAN, SANDY KLASA, and STEVE MATSUNAGA Determinants of CEO Pay: A Comparison of ExecuComp and Non-ExecuComp Firms PETER O. CHRISTENSEN, FLORIN S¸ ABAC, and JIE ͑ JOYCE͒ TIAN Ranking Performance Measures in Multi-Task Agencies WILLIAM CREADY, THOMAS J. LOPEZ, and CRAIG A. SISNEROS The Persistence and Market Valuation of Recurring Nonrecurring Items MEI FENG and SARAH McVAY Analysts’ Incentives to Overweight Management Guidance When Revising Their Short-Term Earnings Forecasts RICHARD C. HATFIELD, RICHARD W. HOUSTON, CHAD M. STEFANIAK, and SPENCER USREY The Effect of Magnitude of Audit Difference and Prior Client Concessions on Negotiations of Proposed Adjustments STEVEN J. KACHELMEIER and MICHAEL G. WILLIAMSON Attracting Creativity: The Initial and Aggregate Effects of Contract Selection on Creativity-Weighted Productivity PETRO LISOWSKY Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information LILLIAN F. MILLS, LESLIE A. ROBINSON, and RICHARD C. SANSING FIN 48 and Tax Compliance TERENCE BU-PEOW NG and PREMILA GOWRI SHANKAR Effects of Technical Department’s Advice, Quality Assessment Standards, and Client Justifications on Auditors’ Propensity to Accept Client-Preferred Accounting Methods MARK E. PEECHER, M. DAVID PIERCEY, JAY S. RICH, and RICHARD M. TUBBS The Effects of a Supervisor’s Active Intervention in Subordinates’ Judgments, Directional Goals, and Perceived Technical Knowledge Advantage on Audit Team Judgments JACOB M. ROSE, CAROLYN STRAND NORMAN, and ANNA M. ROSE Perceptions of Investment Risk Associated with Material Control Weakness Pervasiveness and Disclosure Detail A JOURNAL OF THE AMERICAN ACCOUNTING ASSOCIATION AMERICAN ACCOUNTING ASSOCIATION The members of the 2010–2011 Executive Committee of the Association are as follows: President Kevin D. Stocks, Brigham Young University President-Elect Gregory B. Waymire, Emory University Past President Nancy A. Bagranoff, Old Dominion University Vice President Ira Solomon, University of Illinois at Urbana–Champaign Vice President–Education Belverd E. Needles, Jr., DePaul University Vice President–Education-Elect Alan Reinstein, Wayne State University Vice President–Finance Stacy E. Kovar, Kansas State University Vice President–International Kazuo Hiramatsu, Kwansei Gakuin University Downloaded from http://meridian.allenpress.com/accounting-review/article-pdf/85/5/i/1349232/1558-7967-85_5_i.pdf by guest on 02 October 2021 Vice President–Professional Relations Robert H. Colson, Grant Thornton, LLP Vice President–Publications Jean C. Bedard, Bentley University Vice President–Publications-Elect Christine A. Botosan, The University of Utah Vice President–Research John Christensen, University of Southern Denmark Vice President–Sections and Regions Gail Hoover King, Rockhurst University The American Accounting Association was founded in 1916 as the American Association of University Instructors in Accounting. Its present name was adopted in 1936. The Association is a voluntary organization of persons interested in accounting education, research, and practice. Membership in the Association is available at the following annual rates: Full membership: The membership dues include Accounting Education News, and online selection of one, two, or all three of the following Association-wide journals: The Accounting Review, Accounting Horizons, and Issues in Accounting Education. ͑This does not include Section journals.͒ Select from: The Accounting Review only ..................................................................... U.S. $185.00 ............with Print $220.00 Accounting Horizons OR Issues in Accounting Education only ............U.S. $185.00 ............with Print $200.00 The Accounting Review AND Accounting Horizons OR Issues in Accounting Education ........................................ U.S. $195.00 ............with Print $245.00 Accounting Horizons AND Issues in Accounting Education ................... U.S. $195.00 ............with Print $225.00 All three Association-wide journals .......................................................... U.S. $205.00 ............with Print $270.00 Associate membership: Full-time students are eligible for associate membership. The print option is not available for Associate members. Select from: Any one Association-wide journal ..........................U.S. $25.00 Any two Association-wide journals .........................U.S. $35.00 All three Association-wide journals ........................U.S. $45.00 In addition, full members may belong to one or more Sections: Accounting, Behavior and Organizations; Account- ing Programs Leadership Group; American Taxation Association; Auditing; Diversity; Financial Accounting and Reporting; Forensic and Investigative Accounting; Gender Issues and Worklife Balance; Government and Non- profit; Information Systems; International Accounting; Management Accounting; Strategic and Emerging Tech- nologies; Teaching, Learning and Curriculum; and Two-Year College. Each Section assesses its own annual dues, which are collected by the Association. Editorial correspondence and all manuscripts should be emailed to [email protected]. If it is necessary to send any hard copy correspondence, the mailing address is Mary Capps, Editorial Assistant, The Accounting Review, The University of Texas at Austin; Department of Accounting, CBA 4M202; 1 University Station B6400; Austin, TX 78712-0211 • Telephone: ͑512͒ 471-5318 • Fax: ͑512͒ 471-3904. The submission fee of $200.00 for members of the AAA or $400.00 for nonmembers should be paid online ͑VISA or MasterCard only͒ at: https://aaahq.org/AAAforms/journals/tarsubmit.cfm and must be paid when article is submitted. Request for reprint permission, subscriptions, advertisements, and dues should be sent to American Accounting Association, 5717 Bessie Drive, Sarasota, FL 34233-2399 • Telephone: ͑941͒ 921-7747 • Fax: ͑941͒ 923-4093 • Email: [email protected]. Notice of change of address should be mailed at least eight weeks in advance to ensure undelayed receipt of The Accounting Review. The Accounting Review is indexed in the Social Science Citation Index which is included in Web of Science. The Accounting Review ͑ISSN 0001-4826 print and ISSN 1558-7967 online͒ is published six times a year in January, March, May, July, September, and November by the American Accounting Association, 5717 Bessie Drive, Sarasota, Florida 34233-2399. General subscriptions are available at the annual rates of $375 for a print copy or at $425 for a print and electronic copy. The member subscription rate for a hard copy is $35. Electronic access is included with membership dues. Periodical postage paid at Sarasota, Florida and addi- tional mailing offices. POSTMASTER: Send address change to The Accounting Review, 5717 Bessie Drive, Sarasota, Florida 34233-2399. © 2010 American Accounting Association. All rights reserved. Printed in the United States of America. Downloaded fromhttp://meridian.allenpress.com/accounting-review/article-pdf/85/5/i/1349232/1558-7967-85_5_i.pdf by gueston02October2021 VOLUME 85, No. 5THE ACCOUNTING REVIEW SEPTEMBER 2010 THE ACCOUNTING REVIEW A JOURNAL OF THE AMERICAN ACCOUNTING ASSOCIATION Senior Editor Steven J. Kachelmeier Editors Shannon W. Anderson D. Paul Newman Downloaded from http://meridian.allenpress.com/accounting-review/article-pdf/85/5/i/1349232/1558-7967-85_5_i.pdf by guest on 02 October 2021 J. Harry Evans III Thomas C. Omer James E. Hunton Wayne B. Thomas Kathryn Kadous Mark A. Trombley Sanjay G. Kallapur Beverly R. Walther Ranjani Krishnan Paul A. Zarowin Laureen A. Maines VOL. 85SEPTEMBER 2010 No. 5 ABHIJIT BARUA, STEVE LIN, and ANDREW M. SBARAGLIA Earnings Management Using Discontinued Operations .......................... 1485 BRIAN CADMAN, SANDY KLASA, and STEVE MATSUNAGA Determinants of CEO Pay: A Comparison of ExecuComp and Non-ExecuComp Firms ............................................................ 1511 PETER O. CHRISTENSEN, FLORIN ŞABAC, and JIE ͑JOYCE͒ TIAN Ranking Performance Measures in Multi-Task Agencies ......................... 1545 WILLIAM CREADY, THOMAS J. LOPEZ, and CRAIG A. SISNEROS The Persistence and Market Valuation of Recurring Nonrecurring Items ....... 1577 MEI FENG and SARAH McVAY Analysts’ Incentives to Overweight Management Guidance When Revising Their Short-Term Earnings Forecasts ............................................. 1617 RICHARD C. HATFIELD, RICHARD W. HOUSTON, CHAD M. STEFANIAK, and SPENCER USREY The Effect of Magnitude of Audit Difference and Prior Client Concessions on Negotiations of Proposed Adjustments ............................................ 1647 STEVEN J. KACHELMEIER and MICHAEL G. WILLIAMSON Attracting Creativity: The Initial and Aggregate Effects of Contract Selection on Creativity-Weighted Productivity .............................................. 1669 PETRO LISOWSKY Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information ......................................................................... 1693 LILLIAN F. MILLS, LESLIE A. ROBINSON, and RICHARD C. SANSING FIN 48 and Tax Compliance ....................................................... 1721 TERENCE BU-PEOW NG and PREMILA GOWRI SHANKAR Effects of Technical Department’s Advice,
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