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Content
2004, Volume 23, Issue 4
- 279-293 Market reaction to voluntary announcements of audit committee appointments: The effect of financial expertise
by Davidson, Wallace III & Xie, Biao & Xu, Weihong - 295-304 Changes in environmental regulation and reporting: The case of the petroleum industry from 1989 to 1998
by Alciatore, Mimi & Dee, Carol Callaway & Easton, Peter - 305-313 Alnoor Bhimani, Editor, Management Accounting in the Digital Economy (Oxford, UK.: Oxford University Press, 2003, xvi, 299)
by Brown, Nerissa C.
2004, Volume 23, Issue 3
- 161-189 The effect of financial constraints and political pressure on the management of public pension plans
by Eaton, Tim V. & Nofsinger, John R. - 191-225 The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies
by Xiao, Jason Zezhong & Yang, He & Chow, Chee W. - 227-244 The impact of SEC scrutiny on financial statement reporting of in-process research and development expense
by Dowdell, Thomas D. & Press, Eric
2004, Volume 23, Issue 2
- 81-84 Preface to special issue on accounting and public policy: A historical perspective
by Finley Graves, O. & Radcliffe, Vaughan S. - 85-127 Expense, social and moral control. Accounting and the administration of the old poor law in England and Wales
by Walker, Stephen P. - 129-157 Cost accounting in early regulated markets: The case of the Royal Soap Factory of Seville (1525-1692)
by Carmona, S. & Donoso, R.
2004, Volume 23, Issue 1
- 1-22 Nonprofit classification decisions in response to a change in accounting rules
by Eldenburg, Leslie & Vines, Cynthia C. - 23-52 The effects of GAAP regulation and bond market interaction on local government disclosure
by Gore, Angela K. - 53-77 An investigation of the pricing of audit services for financial institutions
by Fields, L. Paige & Fraser, Donald R. & Wilkins, Michael S.
2003, Volume 22, Issue 6
- 461-485 Sharing information on computer systems security: An economic analysis
by Gordon, Lawrence A. & Loeb, Martin P. & Lucyshyn, William - 487-516 The impact on the market for audit services of aggressive competition by auditors
by Chaney, Paul K. & Jeter, Debra C. & Erickson Shaw, Pamela - 517-538 Proportional consolidation versus the equity method: A risk measurement perspective on reporting interests in joint ventures
by Kothavala, Kazbi
2003, Volume 22, Issue 5
- 377-400 The association between audit quality, accounting disclosures and firm-specific risk: Evidence from initial public offerings
by Lee, Philip & Stokes, Donald & Taylor, Stephen & Walter, Terry - 401-432 Going-concern judgments: An experimental test of the self-fulfilling prophecy and forecast accuracy
by Tucker, Robert R. & Matsumura, Ella Mae & Subramanyam, K. R. - 433-457 Political strategies used by the US public accounting profession during auditor liability reform: The case of the Private Securities Litigation Reform Act of 1995
by Roberts, Robin W. & Dwyer, Peggy D. & Sweeney, John T.
2003, Volume 22, Issue 4
- 293-323 Cost efficiency and financial flexibility in institutions of higher education
by Mensah, Yaw M. & Werner, Robert - 325-345 Corporate governance and voluntary disclosure
by Eng, L. L. & Mak, Y. T. - 347-374 The dilemma of valuing not-for-profit hospitals--Is free cash flow the answer?
by Phillips, Janet F.
2003, Volume 22, Issue 3
- 203-230 Governance structures and accounting at large municipalities
by Giroux, Gary & McLelland, Andrew J. - 231-254 The value relevance of non-financial performance variables and accounting information: the case of the airline industry
by Riley, Richard Jr. & Pearson, Timothy A. & Trompeter, Greg - 255-280 Analysts' vs. investors' weightings of accruals in forecasting annual earnings
by Elgers, Pieter T. & Lo, May H. & Pfeiffer, Ray Jr. - 281-285 Information technology and the social construction of information privacy: Comment
by Levine, Peter - 287-290 Information technology and the social construction of information privacy: Reply
by Baker, C. Richard & Shapiro, Brian
2003, Volume 22, Issue 2
- 99-105 Why all the hoopla about Enron?
by Verrecchia, Robert E. - 107-150 The long-term payoff from increased corporate disclosures
by Mensah, Yaw M. & Song, Xiaofei & Ho, Simon S. M. - 151-173 The effect of Medicare capital prospective payment regulation: additional evidence from hospital financing decisions
by Lynch, Luann J. - 175-199 Audit committee support for auditors: The effects of materiality justification and accounting precision
by DeZoort, F. Todd & Hermanson, Dana R. & Houston, Richard W.
2003, Volume 22, Issue 1
- 1-18 Du Pont's early policy on the rotation of audit firms
by Zeff, Stephen A. - 19-42 Relative value relevance of historical cost vs. fair value: Evidence from bank holding companies
by Khurana, Inder K. & Kim, Myung-Sun - 43-62 Environmental reporting management: a continental European perspective
by Cormier, Denis & Magnan, Michel - 63-81 Auditor reporting behavior when GAAS lack specificity: the case of SAS No. 59
by Carcello, Joseph V. & Hermanson, Dana R. & Neal, Terry L. - 83-94 Corporate responses to political costs: an examination of the relation between environmental disclosure and earnings management
by Patten, Dennis M. & Trompeter, Greg
2002, Volume 21, Issue 4-5
- 281-286 Policy reforms in the aftermath of accounting scandals
by Ronen, Joshua - 287-313 The effect of fiscal stress and balanced budget requirements on the funding and measurement of state pension obligations
by Chaney, Barbara A. & Copley, Paul A. & Stone, Mary S. - 315-356 Competition, fee-for-service requirements, and government performance: evidence on the Federal Reserve
by Cavalluzzo, Ken S. - 357-369 Dissemination of information for investors at corporate Web sites
by Ettredge, Michael & Richardson, Vernon J. & Scholz, Susan - 371-394 The determinants of Internet financial reporting
by Debreceny, Roger & Gray, Glen L. & Rahman, Asheq - 395-422 The effect of seasonal variations in auditor workload on local government audit fees and audit delay
by Johnson, Laurence E. & Davies, Stephen P. & Freeman, Robert J. - 423-452 Taxes and the acquisition of depreciable assets: The Tax Reform Act of 1986 and the alternative minimum tax
by Anthony Billings, B. & Hamilton, James L.
2002, Volume 21, Issue 3
- 193-217 Accounting standards and analysts' forecasts: the impact of FRS3 on analysts' ability to forecast EPS
by Acker, D. & Horton, J. & Tonks, I. - 219-234 Regulatory competition among accounting standards within and across international boundaries
by Sunder, Shyam - 235-275 A comparative empirical examination of extent of disclosure by private and public colleges and universities in the United States
by Gordon, Teresa & Fischer, Mary & Malone, David & Tower, Greg
2002, Volume 21, Issue 2
- 97-103 Reforming corporate governance post Enron: Shareholders' Board of Trustees and the auditor
by Abdel-khalik, A. Rashad - 105-127 Enron: what happened and what we can learn from it
by Benston, George J. & Hartgraves, Al L. - 129-130 Enron et al.--a comment
by Demski, Joel S. - 131-135 Where have all of Enron's intangibles gone?
by Lev, Baruch - 137-145 Enron: sad but inevitable
by Revsine, Lawrence - 147-149 Regulatory competition for low cost-of-capital accounting rules
by Sunder, Shyam - 151-167 How are loss contingency accruals affected by alternative reporting criteria and incentives?
by Hoffman, Vicky B. & Patton, James M.
2002, Volume 21, Issue 1
- 1-29 An examination of municipal audit delay
by Payne, Jeff L. & Jensen, Kevan L. - 31-70 The effect of Japanese business segment reporting on analysts' forecasts: implications for US investors and the SEC
by Mande, Vivek & Ortman, Richard - 71-93 Barriers to professional entry: how effective is the 150-hour rule?
by Grant, C. Terry & Ciccotello, Conrad S. & Dickie, Mark
2001, Volume 20, Issue 4-5
- 267-294 Information systems, incentives and the timing of investments
by Antle, Rick & Bogetoft, Peter & Stark, Andrew W. - 295-322 Information technology and the social construction of information privacy
by Shapiro, Brian & Baker, C. Richard - 323-347 Y2K spending by entrepreneurial firms
by Anderson, Mark C. & Banker, Rajiv D. & Natarajan, Ram & Ravindran, Sury - 349-372 The effect of EDGAR on the market reaction to 10-K filings
by Asthana, Sharad & Balsam, Steven - 373-398 Managing earnings surprises in the US versus 12 other countries
by Brown, Lawrence D. & Ngo Higgins, Huong - 399-437 The disciplinary process of the accounting profession: protecting the public or the profession? The Quebec experience
by Bedard, Jean
2001, Volume 20, Issue 3
- 189-215 The relation between audit pricing and audit contract type: a public sector analysis
by Thorne, Jerry & Holmes, Sarah A. & McGowan, Annie S. & Strand, Carolyn A. & Strawser, Robert H. - 217-240 Corporate environmental disclosures: are they useful in determining environmental performance?
by Hughes, Susan B. & Anderson, Allison & Golden, Sarah - 241-254 On R&D capitalization and value relevance: a commentary
by Ronen, Joshua - 255-261 On R&D capitalization and value relevance: a response
by Boone, Jeff P. & K. Raman, K.
2001, Volume 20, Issue 2
- 97-128 Off-balance sheet R&D assets and market liquidity
by Boone, Jeff P. & Raman, K. K. - 129-153 Non-US Firms' Accounting Standard Choices
by Ashbaugh, Hollis - 155-185 The liability equivalence of unfunded nuclear decommissioning costs
by Khurana, Inder K. & Pettway, Richard H. & Raman, K. K.
2001, Volume 20, Issue 1
- 1-26 Economic rates of return: an extension
by Ely, Kirsten M. & Miller, Bruce L. - 27-44 Further evidence on the ethics of managing earnings: an examination of the ethically related judgments of shareholders and non-shareholders
by Kaplan, Steven E. - 45-71 The usefulness of financial and nonfinancial performance information in resource allocation decisions
by Reck, Jacqueline L. - 73-88 Management control and hospital cost reduction: additional evidence
by Evans III, John H. & Hwang, Yuhchang & Nagarajan, Nandu J.
2000, Volume 19, Issue 4-5
- 285-310 Association between independent non-executive directors, family control and financial disclosures in Hong Kong
by Chen, Charles J. P. & Jaggi, Bikki - 311-311 The management of earnings
by Gordon, Lawrence A. & Loeb, Stephen E. - 313-345 Research design issues in earnings management studies
by McNichols, Maureen F. - 347-376 Identifying unexpected accruals: a comparison of current approaches
by Thomas, Jacob & Zhang, Xiao-jun - 377-397 The effect of relative performance evaluation on earnings management: a game-theoretic approach
by Bagnoli, Mark & Watts, Susan G. - 399-420 Earnings management under changing regulatory regimes: state accreditation in the insurance industry
by Gaver, Jennifer J. & Paterson, Jeffrey S.
2000, Volume 19, Issue 3
- 201-235 Loan, security, and dividend choices by individual (unconsolidated) public and private commercial banks
by Niswander, Frederick & Swanson, Edward P. - 237-261 Environmental contingencies and sustainable modes of corporate governance
by Garrod, Neil - 263-281 An empirical analysis of auditor report timing by large municipalities
by McLelland, Andrew J. & Giroux, Gary
June 2000, Volume 19, Issue 2
- 119-137 The value relevance of IAS reconciliation components: empirical evidence from Finland
by Niskanen, Jyrki & Kinnunen, Juha & Kasanen, Eero - 139-160 Board structure and the informativeness of earnings
by Vafeas, Nikos - 161-187 The economic consequences of regulatory accounting in the nuclear power industry: market reaction to plant abandonments
by Arnold, Patricia J. & Cheng, Rita Hartung - 189-198 Environmental regulation, capital intensity, and cross-sectional variation in market returns
by Reitenga, Austin L.
2000, Volume 19, Issue 1
- 1-1 Healthcare and accounting
by Gordon, Lawrence A. & Loeb, Stephen E. - 3-7 Accounting issues in health care
by Mensah, Yaw M. - 9-40 The impact of medicare capital prospective payment regulation on hospital capital expenditures
by Barniv, Ran & Danvers, Kreag & Healy, Joanne - 41-71 Adoption of costing systems in US hospitals: An event history analysis 1980-1990
by Hill, Nancy Thorley - 73-95 Hospital financial ratio classification patterns revisited: Upon considering nonfinancial information
by Watkins, Ann L. - 97-112 The effects of changes in cost allocations on the assessment of cost containment regulation in hospitals
by Eldenburg, Leslie & Kallapur, Sanjay
1999, Volume 18, Issue 4-5
- 287-310 An analysis of the financial performance of defense business segments using data envelopment analysis
by Bowlin, William F. - 311-332 Audit committee activity and agency costs
by Collier, Paul & Gregory, Alan - 333-334 Accounting ethics research
by Loeb, Stephen E. - 335-338 Research in ethics and economic behavior in accounting
by Ayres, Frances L. & Ghosh, Dipankar - 339-363 Economic analysis of accountants' ethical standards: The case of audit opinion shopping
by Cushing, Barry E. - 365-373 Discussion of "economic analysis of accountants' ethical standards: the case of audit opinion shopping"
by Coate, Charles J. - 375-394 A model of corporate rent-seeking through tax legislation
by Williams, Michael G. & Swenson, Charles W. - 395-428 Auditor independence, self-interested behavior and ethics: some experimental evidence
by Falk, Haim & Lynn, Bernadette & Mestelman, Stuart & Shehata, Mohamed
September 1999, Volume 18, Issue 3
- 187-187 A note of appreciation
by Loeb, Stephen E. - 189-192 Foreword to Theme Issue on Cost Management Concepts, Firm Performance, and Industrial Competitiveness
by Loeb, Martin P. - 193-227 Choice of an information structure versus a production environment: A managerial control perspective
by Sridhar, Sri S. & Balachandran, Bala V. - 229-251 Stock market reactions to activity-based costing adoptions
by Gordon, Lawrence A. & Silvester, Katherine J. - 253-281 Supplier selection, monitoring practices, and firm performance
by Ittner, Christopher D. & Larcker, David F. & Nagar, Venkatesh & Rajan, Madhav V.
1999, Volume 18, Issue 2
- 97-98 Editorial
by Unknown - 99-139 The farmers home administration and farm debt failure prediction
by Barney, Douglas K. & Finley Graves, O. & Johnson, John D. - 141-163 Systematic differences in employee stock ownership plan contributions: some evidence
by Mauldin, Elaine G. - 165-177 Taxpayer behavior in response to taxation: comment and new experimental evidence
by Sillamaa, M. A. - 179-180 Discussion
by Unknown
1999, Volume 18, Issue 1
- 1-30 An analysis of settlement and merit under federal securities law: what will be the effect of the reform of 1995?1
by Holloway, James A. & Ingberman, Daniel E. & King, Ronald R. - 31-57 The role of accounting information in security exchange delisting
by Chen, Kevin C. W. & Schoderbek, Michael P. - 59-84 Accrual response to mandated accounting principles: the case of SFAS Nos. 2 and 34
by Soo, Billy S.
1998, Volume 17, Issue 4-5
- 285-309 Regulatory changes in the electric utility industry: Investigation of effects on shareholder wealth
by Johnson, Mark S. & Niles, Marcia S. & Suydam, Stacey L. - 311-327 The effect of insider trading on financial analysts' forecast accuracy and dispersion
by Lustgarten, Steven & Mande, Vivek - 329-329 Editorial
by Unknown - 331-366 Site uncertainty, allocation uncertainty, and superfund liability valuation
by Campbell, Katherine & Sefcik, Stephan E. & Soderstrom, Naomi S. - 367-382 The impact of the EPA's TRI disclosure program on state environmental and natural resource expenditures
by Patten, Dennis M. - 383-408 Measuring corporate environmental performance
by Ilinitch, Anne Y. & Soderstrom, Naomi S. & E. Thomas, Tom - 409-429 Regulatory cost effects in a good news environment: The intra-industry reaction to the Alaskan oil spill
by Patten, Dennis M. & Nance, Jon R.
1998, Volume 17, Issue 3
- 185-207 Market value and accounting implications of off-balance-sheet items
by Pfeiffer, Ray Jr. - 209-226 State regulation and professional accounting educational reforms: An empirical test of regulatory capture theory
by Roberts, Robin W. & Kurtenbach, James M. - 227-244 An investigation of the accuracy of pre-implementation estimates required by SAB 74
by Noland, Thomas R. & Pasewark, William R. & R. Strawser, Jerry - 245-281 Managerial discretion and voluntary disclosure: Empirical evidence from the New Zealand life insurance industry
by Adams, Mike & Hossain, Mahmud
1998, Volume 17, Issue 2
- 91-118 The housing value-relevance of governmental accounting information1
by Lin, Wenshan & Raman, K. K. - 121-142 Independent auditor litigation: Recent events and related research
by Cloyd, C. Bryan & Frederickson, James R. & Hill, John W. - 143-167 Causality as an influence on hindsight bias: An empirical examination of judges' evaluation of professional audit judgment
by Jennings, Marianne M. & Lowe, D. Jordan & Reckers, Philip M. J. - 169-181 Client risk and recent changes in the market for audit services
by Jones, Frederick L. & Raghunandan, K.
1998, Volume 17, Issue 1
- 1-26 An examination of the auditing standards promulgation process involving SAS No. 69
by McEnroe, John E. & Martens, Stanley C. - 27-54 The association between the SEC's 1992 compensation disclosure rule and executive compensation policy changes
by Vafeas, Nikos & Afxentiou, Zaharoulla - 55-84 Oil and gas reserve value disclosures and bid-ask spreads
by Boone, Jeffery P.
1997, Volume 16, Issue 4
- 337-337 The legal liability of independent auditors
by Gordon, Lawrence A. & Loeb, Stephen E. - 339-353 Trends in independent auditor liability: The emergence of a sane consensus?
by Siliciano, John A. - 355-378 Audit litigation research: Do the merits matter? An assessment and directions for future research
by Palmrose, Zoe-Vonna - 379-413 The threat of litigation and voluntary partner/manager turnover in big six firms
by Dalton, Dan R. & Hill, John W. & Ramsay, Robert J. - 415-454 An investigation of independent audit opinions and subsequent independent auditor litigation of publicly-traded failed savings and loans
by Blacconiere, Walter G. & DeFond, Mark L.
1997, Volume 16, Issue 3
- 245-269 Cost-plus-fixed-fee contracts with payment ceilings: impact on commercial markets and indirect cost recoveries
by Loeb, Martin P. & Surysekar, Krishnamurthy - 271-309 Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance
by Beneish, Messod D. - 311-333 The association between deferred taxes and common stock risk
by Chandra, Uday & Ro, Byung T.
1997, Volume 16, Issue 2
- 115-115 Environmental issues and accounting
by Gordon, Lawrence A. & Loeb, Stephen E. - 117-123 Research in Environmental accounting
by Shields, David & Boer, Germain - 125-154 Environmental disclosures and public policy pressure
by Darrell, W. & Schwartz, Bill N. - 155-186 Superfund liabilities and governmental reporting entities: An empirical analysis
by Lawrence, Carol M. & Khurana, Inder K. - 187-214 Environmental regulations and incentives for compliance audits
by Mishra, Birendra K. & Paul Newman, D. & Stinson, Christopher H. - 215-241 Investors' assessment of implicit environmental liabilities: An empirical investigation
by Cormier, Denis & Magnan, Michel
1997, Volume 16, Issue 1
- 1-34 Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data
by Gupta, Sanjay & Newberry, Kaye - 35-62 Target shareholders' returns: The effect of diversity in accounting standards and tax treatments in cross-border acquisitions
by Cheng, Rita H. & Dunne, Kathleen M. & Nathan, Kevin S. - 63-87 An examination of the efficiency of proprietary hospital versus non-proprietary hospital ownership structures
by Carter, Richard B. & Massa, Lawrence J. & Power, Mark L. - 89-109 Toward a multilevel framework for studying electronic control systems
by Achey Kidwell, Linda & Kidwell, Roland Jr.
1996, Volume 15, Issue 4
- 291-303 Using accounting data to measure the economic performance of firms
by Peasnell, Kenneth V. - 305-325 Return on investment and corporate capital expenditures: Empirical evidence
by Gordon, Lawrence A. & Iyengar, Raghavan J. - 327-346 Estimates of economic rates of return for the U.S. pharmaceutical industry, 1976-1987
by Baber, William R. & Kang, Sok-Hyon - 347-372 Accounting and economic rates of return: Additional Australian evidence
by Kelly, Gary - 373-377 Guest editorial
by Mensah, Yaw M. - 379-381 Ad hoc reviewers: February 1992-July 1996
by L.A.G. & S.E.L.
1996, Volume 15, Issue 3
- 185-218 Motivating factors in lawsuits against independent auditors: Experimental evidence on the importance of causality
by Bryan Cloyd, C. & Frederickson, James R. & Hill, John W. - 219-246 The informativeness of operating statements for commercial nonprofit enterprises
by Mensah, Yaw M. & Chiang, Catherine C. - 247-269 Planned audit quality
by Elitzur, Ramy & Falk, Haim - 271-287 A comparison of investors' abilities to assimilate U.S. GAAP disclosures
by Rees, Lynn L.
1996, Volume 15, Issue 2
- 83-110 An analysis of the distributional effects of replacing the progressive income tax with a flat tax
by Iyer, Govind S. & Seetharaman, Ananth & Englebrecht, Ted D. - 111-136 Forecast disclosure by initial public offering firms in a low-litigation environment
by Mak, Y. T. - 137-160 Dutch accounting legislation and changes of organizational form: An efficient contracting perspective
by Maijoor, Steven J. - 161-181 A revised classification pattern of hospital financial ratios
by Zeller, Thomas L. & Stanko, Brian B. & Cleverley, William O.
1996, Volume 15, Issue 1
- 29-53 Differential market reactions to accounting changes away from versus towards common accounting practices
by Chung, Kun Y. & Park, Taewoo & Ro, Byung T. - 55-76 The effect of auditor changes on audit fees, audit hours, and audit quality
by Deis, Donald Jr. & Giroux, Gary
1995, Volume 14, Issue 4
- 265-291 Gender and earnings of certain accountants and auditors: A comparative study of industries and regions
by Schaefer, James & Zimmer, Michael - 293-310 Incidence of accounting irregularities: An experiment to compare audit, review, and compilation services
by Schneider, Arnold - 311-368 Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong
by Wallace, R. S. Olusegun & Naser, Kamal
1995, Volume 14, Issue 3
- 179-201 Evidence on opinion shopping from audit opinion conservatism
by Krishnan, Jagan & Stephens, Ray G. - 203-231 An empirical analysis of the factors influencing call decisions of local government bonds
by Vijayakumar, Jayaraman - 233-261 Financial analysts' earnings forecasts and insider trading
by Lustgarten, Steven & Mande, Vivek
1995, Volume 14, Issue 2
- 87-113 Accounting for loan fees: Stock market reactions to policy-making deliberations
by Moyer, Susan & Kelly, Lauren - 115-141 Accounting standards and national tax laws: The IASC and the ban on LIFO
by Guenther, David A. & Hussein, Mohamed E. A. - 143-160 An application of data envelopment analysis to public sector performance measurement and accountability
by Chalos, Peter & Cherian, Joseph - 161-175 Recognition of CPAs not in public practice
by Dennis, David M. & Moon, James E.
1995, Volume 14, Issue 1
- 1-31 The prospective payment system, hospital efficiency, and compensation contracts for senior-level hospital administrators
by Lambert, Richard A. & Larcker, David F. - 33-62 The effect of using diagnostic decision aids for analytical procedures on judges' liability judgments
by Anderson, John C. & Jennings, Marianne M. & Kaplan, Steven E. & Reckers, Philip M. J. - 63-83 Control and inherent risk assessments in client engagements: An examination of their interdependencies
by Haskins, Mark E. & Dirsmith, Mark W.
1994, Volume 13, Issue 4
- 283-303 Federal capital investment information: An assessment of Public Law 98-501
by Fettus, Sharon H. & Gordon, Lawrence A. - 305-331 Adverse public policy implications of the accounting conservatism doctrine: The case of premium rate regulation in the HMO industry
by Mensah, Yaw M. & Considine, Judith M. & Oakes, Leslie - 333-347 Stock price responses to the SEC's enforcement actions
by Nourayi, Mahmoud M. - 349-362 The effect of the Economic Recovery Tax Act of 1981 and the Tax Reform Act of 1986 on the distribution of effective tax rates
by Manzon, Gil Jr. & Robert Smith, W.
1994, Volume 13, Issue 3
- 185-203 Audit fees and client business risk during the S & L crisis: Empirical evidence and directions for future research
by Hill, John W. & Ramsay, Robert J. & Simon, Daniel T. - 205-224 Testing the determinants of state business tax burdens
by Vines, Cynthia C. & Swenson, Charles W. & Rodgers, Waymond - 225-252 The redistribution of corporate plant and equipment as a result of the Economic Recovery Tax Act of 1981
by Kern, Beth B.
1994, Volume 13, Issue 2
- 97-119 Distinguishing characteristics of certified public accountants disciplined for unprofessional behavior
by Schaefer, James & Welker, Robert B. - 121-139 The use of audit committees for monitoring
by Menon, Krishnagopal & Deahl Williams, Joanne - 141-158 The voluntary review of earnings forecasts disclosed in IPO prospectuses
by Mak, Y. T. - 159-180 Goodwill, profitability, and the market value of the firm
by Chauvin, Keith W. & Hirschey, Mark
1994, Volume 13, Issue 1
- 1-29 Private-college financial results and their effect on tuition-rate policies
by Brown, Ken W. - 31-48 Analysis of the association between pollution performance and input cost factors: The case of electric utility plants
by Freedman, Martin & Jaggi, Bikki - 49-78 Unionization and accounting policy choices: An empirical examination
by Cullinan, Charles P. & Knoblett, James A. - 79-94 The ethics of managing earnings: An empirical investigation
by Merchant, Kenneth A. & Rockness, Joanne
1993, Volume 12, Issue 4
- 291-323 Depreciation and capital investment decisions: Experimental evidence in a governmental setting
by Kachelmeier, Steven J. & Granof, Michael H. - 325-351 Political scrutiny and earnings management in the oil refining industry
by Hall, Steven C. - 353-375 Auditing, directorships and the demand for monitoring
by Anderson, Don & Francis, Jere R. & Stokes, Donald J.
1993, Volume 12, Issue 3
- 189-216 Voluntary disclosure by NSW statutory authorities: The influence of political visibility
by Lim, Stephen & McKinnon, Jill - 217-238 Accounting method related misspecification in cross-sectional capital market research design
by Salamon, Gerald L. & Kopel, Roann - 239-262 Accounting controls and bureaucratic strategies in municipal government
by Giroux, Gary & Shields, David