Research in Accounting Regulation will be discontinued from January 2019 and is closed to new submissions. We would like to express our sincere thanks to the authors, referees, editors and editorial board members who have contributed to the journal over the past thirty years. Literature Search assistance for prior volumes 1 through 30. Scholars seeking previous published papers may wish to consult the Research in Accounting Regulation website at the Weatherhead School of Management which will continue to host a searchable index of abstracts for volumes 1 through 30 at https://sites.google.com/a/case.edu/research-in-accounting-regulation/home Full text copies of previous volumes 16 to 30 are available through ScienceDirect.com at https://www.sciencedirect.com/journal/research-in-accounting-regulation Materials in volumes 1 through 15 may be located in research libraries and through outlets such as ABEBOOKS.