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Content
December 2003, Volume 20, Issue 4
- 747-774 Earnings Management in Response to the Introduction of the Australian Gold Tax
by Reza M. Monem - 775-804 The Association between Changes in Interest Rates, Earnings, and Equity Values
by Doron Nissim & Stephen H. Penman - 805-833 Tax†Avoidance Activities of U.S. Multinational Corporations
by Sonja Olhoft Rego
September 2003, Volume 20, Issue 3
- 413-439 An Empirical Analysis of the Effects of Online Trading on Stock Price and Trading Volume Reactions to Earnings Announcements
by Anwer S. Ahmed & Richard A. Schneible & Douglas E. Stevens - 441-464 Discretionary Accounting Accruals, Managers' Incentives, and Audit Fees
by Ferdinand A. Gul & Charles J. P. Chen & Judy S. L. Tsui - 465-494 Are Fundamentals Priced in the Bond Market?
by Inder K. Khurana & K. K. Raman - 495-517 Cancellation of Executive Stock Options: Tax and Accounting Income Considerations
by Amin Mawani - 519-549 Audit Strategies and Multiple Fraud Opportunities of Misreporting and Defalcation
by Evelyn Patterson & James Noel - 552-578 Analyst Following and Market Liquidity
by Darren T. Roulstone - 579-611 Earnings Management Using the Valuation Allowance for Deferred Tax Assets under SFAS No. 109
by Catherine M. Schrand & M. H. Franco Wong
June 2003, Volume 20, Issue 2
- 215-234 An Empirical Investigation of Audit Fees, Nonaudit Fees, and Audit Committees
by Lawrence J. Abbott & Susan Parker & Gary F. Peters & K. Raghunandan - 235-251 A Note on the Interdependence between Hypothesis Generation and Information Search in Conducting Analytical Procedures
by Stephen K. Asare & Arnold M. Wright - 253-294 Earnings Management to Avoid Losses and Earnings Decreases: Are Analysts Fooled?
by David C. Burgstahler & Michael J. Eames - 295-321 Accounting Policy Disclosures and Analysts' Forecasts
by Ole†Kristian Hope - 323-359 Auditor Conservatism, Asymmetric Monitoring, and Earnings Management
by Jeong†Bon Kim & Richard Chung & Michael Firth - 361-408 Earnings Manipulation in Failing Firms
by Rebecca L. Rosner
March 2003, Volume 20, Issue 1
- 1-31 Do Investors Overrely on Old Elements of the Earnings Time Series?
by Robert J. Bloomfield & Robert Libby & Mark W. Nelson - 33-46 Discussion of “Do Investors Overrely on Old Elements of the Earnings Time Series?â€
by Patrick E. Hopkins - 47-77 Production Efficiency and the Pricing of Audit Services
by Nicholas Dopuch & Mahendra Gupta & Dan A. Simunic & Michael T. Stein - 79-114 Independence in Appearance and in Fact: An Experimental Investigation
by Nicholas Dopuch & Ronald R. King & Rachel Schwartz - 115-119 Discussion of “Independence in Appearance and in Fact: An Experimental Investigationâ€
by Ping Zhang - 121-164 The Relative and Incremental Explanatory Power of Earnings and Alternative (to Earnings) Performance Measures for Returns
by Jennifer Francis & Katherine Schipper & Linda Vincent - 165-193 Improving Financial Reports by Revealing the Accuracy of Prior Estimates
by D. Eric Hirst & Kevin E. Jackson & Lisa Koonce - 195-199 Discussion of “Improving Financial Reports by Revealing the Accuracy of Prior Estimatesâ€
by Kathy R. Petroni
December 2002, Volume 19, Issue 4
- 483-511 Monitoring in Multiagent Organizations
by Tim Baldenius & Nahum D. Melumad & Amir Ziv - 513-521 Discussion of “Monitoring in Multiagent Organizationsâ€
by Chandra Kanodia - 523-562 Determinants of Revenue†Reporting Practices for Internet Firms
by Robert M. Bowen & Angela K. Davis & Shivaram Rajgopal - 563-572 Discussion of “Determinants of Revenue†Reporting Practices for Internet Firmsâ€
by Sandra L. Chamberlain - 573-594 Corporate Governance and the Audit Process
by Jeffrey Cohen & Ganesh Krishnamoorthy & Arnold M. Wright - 595-614 The Differential Use of Information by Experienced and Novice Auditors in the Performance of Ill†Structured Audit Tasks
by Christine E. Earley - 615-636 Shareholder†Versus Stakeholder†Focused Japanese Companies: Firm Characteristics and Accounting Valuation
by Kirsten M. Ely & Grace Pownall - 637-660 Audit†Firm Tenure and the Quality of Financial Reports
by E. Johnson & Inder K. Khurana & J. Kenneth Reynolds
September 2002, Volume 19, Issue 3
- 349-363 Synergy among Seemingly Independent Activities
by Anil Arya - 365-384 Board Characteristics and Audit Fees
by Joseph V. Carcello & Dana R. Hermanson & Terry L. Neal & Richard A. Riley - 385-410 Resource Allocation Effects of Price Reactions to Disclosures
by Ronald A. Dye & S. Sridhar - 411-444 Audit Review: Managers' Interpersonal Expectations and Conduct of the Review
by Michael Gibbins & Ken T. Trotman - 445-448 A Discussion of “Audit Review: Managers' Interpersonal Expectations and Conduct of the Reviewâ€
by Mark E. Peecher - 449-472 Earnings Announcements and Information Asymmetry: An Intra†Day Analysis
by Theresa Libby & Robert Mathieu & Sean W. G. Robb
June 2002, Volume 19, Issue 2
- 175-193 The Shielding of CEO Compensation from the Effects of Strategic Expenditures
by Augustine Duru & Raghavan J. Iyengar & Alex Thevaranjan - 195-223 Market Response to Earnings Surprises Conditional on Reasons for an Auditor Change
by Karl E. Hackenbrack & Chris E. Hogan - 225-270 Accounting Choices and Risk Management: SFAS No. 115 and U.S. Bank Holding Companies
by Leslie Hodder & Mark Kohlbeck & Mary Lea McAnally - 271-302 Competition and Cost Accounting: Adapting to Changing Markets
by Ranjani Krishnan & Joan L. Luft & Michael D. Shields - 304-310 Discussion of “Competition and Cost Accounting: Adapting to Changing Marketsâ€
by Alan V. S. Douglas - 311-342 A Laboratory Investigation of Verification and Reputation Formation in a Repeated Joint Investment Setting
by Steven T. Schwartz & Richard A. Young
March 2002, Volume 19, Issue 1
- 1-48 The Relation between Market Values, Earnings Forecasts, and Reported Earnings
by Joy Begley & Gerald A. Feltham - 49-76 The Association between Auditor Choice, Ownership Retained, and Earnings Disclosure by Firms Making Initial Public Offerings
by Paul A. Copley & Edward B. Douthett - 77-110 Brand Name Audit Pricing, Industry Specialization, and Leadership Premiums post†Big 8 and Big 6 Mergers
by Andrew Ferguson & Donald Stokes - 111-116 Discussion of “Brand Name Audit Pricing, Industry Specialization, and Leadership Premiums post†Big 8 and Big 6 Mergersâ€
by Michael Willenborg - 117-145 Institutional Ownership and the Extent to which Stock Prices Reflect Future Earnings
by James Jiambalvo & Shivaram Rajgopal & Mohan Venkatachalam - 147-164 The Relation between Aggregate Earnings and Security Returns over Long Intervals
by Pervin K. Shroff
December 2001, Volume 18, Issue 4
- 539-570 The Relationship between Board Characteristics and Voluntary Improvements in Audit Committee Composition and Experience
by Mark S. Beasley & Steven E. Salterio - 571-613 Potential Errors in Detecting Earnings Management: Reexamining Studies Investigating the AMT of 1986
by Won W. Choi & Jeffrey D. Gramlich & Jacob K. Thomas - 615-623 Discussion of “Potential Errors in Detection of Earnings Management: Reexamining Studies Investigating the AMT of 1986â€
by Dan S. Dhaliwal - 625-661 Equity Valuation Employing the Ideal versus Ad Hoc Terminal Value Expressions
by Lucie Courteau & Jennifer L. Kao & Gordon D. Richardson - 663-678 Are Reviewers' Judgements Influenced by Memo Structure and Conclusions Documented in Audit Workpapers?
by Hun†Tong Tan & Jackson Yip†Ow - 679-679 Editorial Note
by Gordon D. Richardson - 681-692 On Comparing Cash Flow and Accrual Accounting Models for Use in Equity Valuation: A Response to Lundholm and O'Keefe (CAR, Summer 2001)
by Stephen H. Penman - 693-696 On Comparing Residual Income and Discounted Cash Flow Models of Equity Valuation: A Response to Penman 2001 (CAR, Winter 2001)
by Russell J. Lundholm & Terrence B. O'Keefe
September 2001, Volume 18, Issue 3
- 397-423 Inferring Accounting Information from Corporate Financing Choices: An Examination of Security Issuances in the Banking Industry
by Marguerite L. Bishop & Thomas Z. Lys - 425-444 Improving Jurors' Evaluations of Auditors in Negligence Cases
by Kathryn Kadous - 445-449 Discussion of “Improving Jurors' Evaluations of Auditors in Negligence Casesâ€
by Craig Emby - 451-475 The Effects of Exposure to Practice Risk on Tax Professionals' Judgements and Recommendations
by Kathryn Kadous & Anne M. Magro - 477-494 The Influence of Affect on Managers' Capital†Budgeting Decisions
by Thomas E. Kida & Kimberly K. Moreno & James F. Smith - 495-528 Experimental Evidence of the Impact of Increasing Auditors' Legal Liability on Firms' New Investments
by Hung†Chao Yu
June 2001, Volume 18, Issue 2
- 207-246 Do Institutional Investors Prefer Near†Term Earnings over Long†Run Value?
by Brian J. Bushee - 247-256 The Separation Theorem, Investor “Myopia†, and Market Prices: A Discussion of “Do Institutional Investors Prefer Near†Term Earnings over Long†Run Value?â€
by William M. Cready - 257-281 The Impact of Internal Auditor Compensation and Role on External Auditors' Planning Judgments and Decisions
by F. Todd Dezoort & Richard W. Houston & Michael F. Peters - 283-310 The Difficult Client†Acceptance Decision in Canadian Audit Firms: A Field Investigation
by Yves Gendron - 311-335 Reconciling Value Estimates from the Discounted Cash Flow Model and the Residual Income Model
by Russell Lundholm & Terry O'Keefe - 337-361 The Directional Effects of Discussion on Auditors' Moral Reasoning
by Linda Thorne & Jon Hartwick - 363-384 Private Information Production, Public Disclosure, and the Cost of Capital: Theory and Implications
by Guochang Zhang
March 2001, Volume 18, Issue 1
- 1-26 Sequential Solutions to Capacity†Planning and Pricing Decisions
by Ramji Balakrishnan & K. Sivaramakrishnan - 27-64 Competition and Big 6 Brand Name Reputation: Evidence from the Ontario Municipal Audit Market
by Sati P. Bandyopadhyay & Jennifer L. Kao - 66-69 Discussion of “Competition and Big 6 Brand Name Reputation: Evidence from the Ontario Municipal Audit Marketâ€
by Daniel B. Thornton - 71-99 The Disposition of Audit†Detected Misstatements: An Examination of Risk and Reward Factors and Aggregation Effects
by Karen Wilken Braun - 101-106 Discussion of “The Disposition of Audit†Detected Misstatements: An Examination of Risk and Reward Factors and Aggregation Effectsâ€
by Fred Phillips - 107-120 Earnings, Book Values, and Dividends in Equity Valuation: An Empirical Perspective
by James A. Ohlson - 121-130 Discussion of “Earnings, Book Values, and Dividends in Equity Valuation: An Empirical Perspectiveâ€
by John R. M. Hand - 131-171 Disclosure and Recognition Requirements: Corporate Investment Decisions with Externalities
by Sri S. Sridhar & Robert P. Magee - 173-196 The Investment Opportunity Set and Acquired Goodwill
by Jilnaught Wong & Norman Wong
December 2000, Volume 17, Issue 4
- 539-560 The Effect of Accountability and Time Budgets on Auditors' Testing Strategies
by Stephen K. Asare & Gregory M. Trompeter & Arnold M. Wright - 562-587 Private Predecision Information, Performance Measure Congruity, and the Value of Delegation
by Robert M. Bushman & Raffi J. Indjejikian & Mark C. Penno - 589-594 Discussion of “Private Predecision Information, Performance Measure Congruity, and the Value of Delegationâ€
by Srikant M. Datar - 595-622 Auditor Quality and the Accuracy of Management Earnings Forecasts
by Peter M. Clarkson - 623-662 Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?
by Mark H. Lang & Russell J. Lundholm - 663-669 Discussion of “Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?â€
by Christine Wiedman - 671-692 Executive Cash Compensation and Corporate Performance During Different Economic Cycles
by Zoltan P. Matolcsy - 693-712 The Effects of Industry Specialization on Auditors' Inherent Risk Assessments and Confidence Judgements
by Mark H. Taylor - 713-715 Discussion of “The Effects of Industry Specialization on Auditors' Inherent Risk Assessments and Confidence Judgementsâ€
by Michael Gibbins
September 2000, Volume 17, Issue 3
- 366-385 Inferring Transactions from Financial Statements
by Anil Arya & John C. Fellingham & Jonathan C. Glover & Douglas A. Schroeder & Gilbert Strang - 387-428 Outsourcing and Audit Risk for Internal Audit Services
by Dennis H. Caplan & Michael Kirschenheiter - 429-455 An Emerging Market's Reaction to Initial Modified Audit Opinions: Evidence from the Shanghai Stock Exchange
by Charles J. P. Chen & Xijia Su & Ronald Zhao - 458-490 Accounting Recognition, Moral Hazard, and Communication
by Pierre Jinghong Liang - 491-496 Discussion of “Accounting Recognition, Moral Hazard, and Communicationâ€
by Richard A. Young - 497-529 Impact of Competition and Taxes on Responsibility Center Organization and Transfer Prices
by V. G. Narayanan & Michael Smith
June 2000, Volume 17, Issue 2
- 191-212 Why Do Large Firms' Prices Anticipate Earnings Earlier than Small Firms' Prices?
by Benjamin C. Ayers & Robert N. Freeman - 213-226 Changing Graph Use in Corporate Annual Reports: A Time†Series Analysis
by Vivien A. Beattie & Michael J. Jones - 227-262 The Impact of Financial and Tax Reporting Incentives on Option Grants to Canadian CEOs
by Kenneth J. Klassen & Amin Mawani - 263-302 Income Smoothing and Discretionary R&D Expenditures of Japanese Firms
by Vivek Mande & Richard G. File & Wikil Kwak - 303-326 On Constructing an EPS Measure: An Assessment of the Properties of Dilution
by Thomas W. Scott & Heather A. Wier - 327-356 The Interaction between Internal Control Assessment and Substantive Testing in Audits for Fraud
by J. Reed Smith & Samuel L. Tiras & Sansakrit S. Vichitlekarn
March 2000, Volume 17, Issue 1
- 1-32 The Relation between Analysts' Forecasts of Long†Term Earnings Growth and Stock Price Performance Following Equity Offerings
by Patricia M. Dechow & Amy P. Hutton & Richard G. Sloan - 33-39 Discussion of “The Relation Between Analysts' Forecasts of Long†Term Earnings Growth and Stock Price Performance Following Equity Officeringâ€
by S. P. Kothari - 41-59 Tests of a Deferred Tax Explanation of the Negative Association between the LIFO Reserve and Firm Value
by Dan S. Dhaliwal & Robert H. Trezevant & Michael S. Wilkins - 61-83 An Approach to Adjusting Analysts' Consensus Forecasts for Selection Bias
by Rachel M. Hayes & Carolyn B. Levine - 85-106 Strategic Tax and Financial Reporting Decisions: Theory and Evidence
by Lillian F. Mills & Richard C. Sansing - 107-134 Positive and Negative Earnings Surprises, Regulatory Climate, and Stock Returns
by Emeka T. Nwaeze - 135-170 Project Termination Decisions, Underinvestment and Overinvestment
by Patricia M. S. Tan
December 1999, Volume 16, Issue 4
- 587-608 Client Satisfaction and Big 6 Audit Fees
by Bruce K. Behn & Joseph V. Carcello & Dana R. Hermanson & Roger H. Hermanson - 609-642 “Low†Balling†and Efficiency in a Two†Period Specialization Model of Auditing Competition
by Derek K. Chan - 643-670 The Use of Trade Association Disclosures by Investors and Analysts: Evidence from the Semiconductor Industry
by Uday Chandra & Andrew Procassini & Gregory Waymire - 671-684 Hierarchical Differences in Audit Workpaper Review Performance
by Noel Harding & Ken T. Trotman - 685-710 Legal Penalties and Audit Quality: An Experimental Investigation
by Ronald R. King & Rachel Schwartz - 711-747 The Interpretation of Coefficients in N†Chotomous Qualitative Response Models
by Marc J. Leclere - 749-786 The Difference between Earnings and Operating Cash Flow as an Indicator of Financial Reporting Fraud
by Thomas A. Lee & Robert W. Ingram & Thomas P. Howard
September 1999, Volume 16, Issue 3
- 397-418 Selection from Many Investments with Managerial Private Information
by Rick Antle & Peter Bogetoft & Andrew W. Stark - 419-436 Inventory Accounting Method and Earnings†Price Ratios
by Dan S. Dhaliwal & David A. Guenther & Mark A. Trombley - 437-479 Price and Volume Reactions to Public Information Releases: An Experimental Approach Incorporating Traders' Subjective Beliefs
by Ann B. Gillette & Douglas E. Stevens & Susan G. Watts & Arlington W. Williams - 481-484 Discussion of “Price and Volume Reactions to Public Information Releases: An Experimental Approach Incorporating Traders' Beliefsâ€
by Ronald R. King - 485-520 Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure
by Paul M. Healy & Amy P. Hutton & Krishna G. Palepu - 521-524 Discussion of “Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosureâ€
by Mark H. Lang - 525-540 Earnings, Book Values, and Dividends in a Stewardship Setting with Moral Hazard
by James A. Ohlson - 541-574 The Effect of Limited Liability on the Informativeness of Earnings: Evidence from the Stock and Bond Markets
by C. Elizabeth Plummer & Senyo Y. Tse - 575-581 Discussion of “The Effect of Limited Liability on the Informativeness of Earnings: Evidence from the Stock and Bond Marketsâ€
by Philip G. Berger
June 1999, Volume 16, Issue 2
- 207-241 Managing Insurance Company Financial Statements to Meet Regulatory and Tax Reporting Goals
by Jennifer J. Gaver & Jeffrey S. Paterson - 243-276 Optimal Contracting, Accounting Standards, and Market Structures
by Michael Kirschenheiter - 277-280 Discussion of “Optimal Contracting, Accounting Standards, and Market Structuresâ€
by Raffi J. Indjejikian - 281-304 Earnings Management under Price Regulation
by Farshid Navissi - 305-331 Post†Earnings Announcement Drift and the Dissemination of Predictable Information
by Leonard C. Soffer & Thomas Lys - 333-340 Discussion of “Post†Earnings Announcement Drift and the Dissemination of Predictable Informationâ€
by Jacob K. Thomas - 341-345 Comment on “Post†Earnings Announcement Drift and the Diseemination of Predictable Informationâ€
by Lawrence D. Brown - 347-380 An Analysis of Historical and Future†Oriented Information in Accounting†Based Security Valuation Models
by Senyo Y. Tse & Robert A. Yaansah - 381-384 Discussion of “An Analysis of Historical and Future†Oriented Information in Accounting†Based Security Valuation Modelsâ€
by James A. Ohlson
March 1999, Volume 16, Issue 1
- 1-33 Analysts' Interpretation and Investors' Valuation of Tax Carryforwards
by Eli Amir & Theodore Sougiannis - 35-38 Discussion of “Analysts' Interpretation and Investor's Valuation of Tax Carryforwardsâ€
by Robert N. Freeman - 39-74 Determinants of Funding Strategies and Actuarial Choices for Defined†Benefit Pension Plans
by Sharad Asthana - 75-109 MD&A Quality as Measured by the SEC and Analysts' Earnings Forecasts
by Orie E. Barron & Charles O. Kile & Terrence B. O'Keefe - 111-134 Evidence That Management Discussion and Analysis (MD&A) is a Part of a Firm's Overall Disclosure Package
by Peter M. Clarkson & Jennifer L. Kao & Gordon D. Richardson - 135-165 Accounting Accruals and Auditor Reporting Conservatism
by Jere R. Francis & Jagan Krishnan - 167-184 A Bargaining Model of Auditor Reporting
by Ping Zhang
December 1998, Volume 15, Issue 4
- 419-455 The Differential Impact of Accurate Product Cost Information in Imperfectly Competitive Markets: A Theoretical and Empirical Investigation
by Carolyn M. Callahan & E. Ann Gabriel - 457-480 An Analysis of the Economic Consequences of the Proportionate Liability Rule
by Derek K. Chan & Suil Pae - 481-504 An Examination of Factors Affecting Audit Practice Development
by Jeffrey R. Cohen & Gregory M. Trompeter - 505-537 Voluntary Disclosure, Information Asymmetry, and Insider Selling through Secondary Equity Offerings
by Carol. A. Marquardt & Christine I. Wiedman - 539-546 Discussion of “Voluntary Disclosure, Information Asymmetry, and Insider Selling through Secondary Equity Offeringsâ€
by Michael Welker - 547-573 Regulation and the Valuation Relevance of Book Value and Earnings: Evidence from the United States
by Emeka T. Nwaeze
September 1998, Volume 15, Issue 3
- 229-252 Discretionary Accounting Choices and CEO Compensation
by Steven Balsam - 253-260 Discussion of “Discretionary Accounting Choices and CEO Compensationâ€
by Jennifer J. Gaver - 261-285 Performance Measure Manipulation
by Joel S. Demski - 287-290 Discussion of “Performance Measure Manipulationâ€
by Paul Newman - 291-324 Combining Earnings and Book Value in Equity Valuation
by Stephen H. Penman - 325-341 Discussion of “Combining Earnings and Book Value in Equity Valuationâ€
by David Burgstahler - 343-383 A Comparison of Dividend, Cash Flow, and Earnings Approaches to Equity Valuation
by Stephen H. Penman & Theodore Sougiannis - 385-404 Competition in Auditing: Evidence from Entry, Exit, and Market Share Mobility in Germany versus The Netherlands
by Willem F. J. Buijink & Steven J. Maijoor & Roger H. G. Meuwissen
June 1998, Volume 15, Issue 2
- 119-143 Information Conveyed in Announcements of Analyst Coverage
by Bruce C. Branson & Daryl M. Guffey & Donald P. Pagach - 145-166 Rank Transformations and the Prediction of Corporate Failure
by Gregory D. Kane & Frederick M. Richardson & Nancy L. Meade - 167-195 Bias and Accuracy of Management Earnings Forecasts: An Evaluation of the Impact of Auditing
by Bruce J. Mcconomy - 197-201 Discussion of “Bias and Accuracy of Management Earnings Forecasts: An Evaluation of the Impact of Auditing
by Michael T. Stein - 203-216 Tax Planning and the Exercise of Employee Stock Options
by Steven Huddart
March 1998, Volume 15, Issue 1
- 1-24 The Effect of Audit Quality on Earnings Management
by Connie L. Becker & Mark L. Defond & James Jiambalvo & K.R. Subramanyam - 25-52 Discretion in Financial Reporting: The Voluntary Disclosure of Compensation Peer Groups in Proxy Statement Performance Graphs
by John W. Byrd & Mailyn F. Johnson & Susan L. Porter - 53-56 Discussion of “Discretion in Financial Reporting: The Voluntary Disclosure of Compensation Peer Groups in Proxy Statement Performance Graphsâ€
by Leonard C. Soffer - 57-81 The Incremental Informativeness of Stock Prices for Future Accounting Earnings
by Richard M. Morton - 83-99 An Application of the Boostrap Method to the Simultaneous Equations Model of the Demand and Supply of Audit Services
by Donald R. Deis & R. Carter Hill
December 1997, Volume 14, Issue 4
- 597-622 The Valuation of Deferred Taxes
by Eli Amir & Michael Kirschenheiter & Kristen Willard - 623-652 Foreign Currency Exposure of Multinational Firms: Accounting Measures and Market Valuation
by Eli Bartov - 653-668 An Examination of Moral Development within Public Accounting by Gender, Staff Level, and Firm
by Richard A. Bernardi & Donald F. Arnold - 669-691 Accounting Consultation Units: An Organizational Memory Analysis
by Steven Salterio & Ross Denham
September 1997, Volume 14, Issue 3
- 397-433 Evidence that Prices Do Not Fully Reflect the Implications of Current Earnings for Future Earnings: An Experimental Markets Approach
by Michael Calegari & Neil L. Fargher - 435-474 Corporate Disclosure of Environmental Liability Information: Theory and Evidence
by Yue Li & Gordon D. Richardson & Daniel B. Thornton - 475-480 Discussion of “Corporate Disclosure of Environmental Liability Information: Theory and Evidenceâ€
by John S. Hughes - 481-499 Resource Allocation Decisions in Audit Engagements
by Karl Hackenbrack & W. Robert Knechel - 501-513 An Investigation of the Effects of Specialization in Audit Workpaper Review
by E. Michael Bamber & Robert J. Ramsay - 515-541 The Effect of Limited Liability on the Market Response to Disclosure
by Paul E. Fischer & Robert E. Verrecchia - 543-568 Economic Consequences of Alternative Adoption Rules for New Accounting Standards
by Eli Amir & Amir Ziv - 569-576 Discussion on the Basic Theory of “Economic Consequences of Alternative Adoption Rules for New Accounting Standardsâ€
by Gerald A. Feltham - 577-580 Discussion on The Empirical Implications of “Economic Consequences of Alternative Adoption Rules For New Accounting Standardsâ€
by Joy Begley
June 1997, Volume 14, Issue 2
- 1-21 The Provision of Nonaudit Services by Accounting Firms to their Audit Clients
by Michael Firth - 23-50 Two Models of the Auditor †Client Interaction: Tests with United Kingdom Data
by Stephen C. Hansen & John S. Watts - 51-53 Discussion of “Two Models of Auditor†Client Interaction: Tests with United Kingdom Dataâ€
by William R. Scott - 55-77 Debiasing Framing Effects in Auditors' Internal Control Judgments and Testing Decisions
by Craig Emby & David Finley - 79-88 Discussion of “Debiasing Framing Effects in Auditor's Internal Control Judgments and Testing Decisionsâ€
by J. Efrim Boritz - 89-136 Accounting†Based Stock Price Anomalies: Separating Market Inefficiencies from Risk
by Victor Bernard & Jacob Thomas & James Wahlen - 137-151 Use of Comparisons of Patterns of Stock Return and Accounting Data in Understanding Apparently Anomalous Returns to Accounting†based Trading Strategies
by Peter Easton - 153-192 Option Trading, Price Discovery, and Earnings News Dissemination
by Kaushik I. Amin & Charles M. C. Lee - 193-201 Do Options Markets Improve Informational Efficiency?
by Douglas J. Skinner
March 1997, Volume 14, Issue 1
- 1-42 A Re†Examination of Financial Analysts' Differential Earnings Forecast Accuracy
by Praveen Sinha & Lawrence D. Brown & Somnath Das - 43-68 Earnings Announcements and Market Depth
by Robert Bushman & Sunil Dutta & John Hughes & Raffi Indjejikian - 69-97 Incremental Information Content of the Change in the Percent of Production Added to Inventory
by James Jiambalvo & Eric Noreen & Terry Shevlin - 99-127 An Experimental Investigation of the Effect of Cost Information and Feedback on Product Cost Decisions
by Mahendra Gupta & Ronald R. King - 129-163 Designing Internal Controls: The Interaction between Efficiency Wages and Monitoring
by Stephen C. Hansen
September 1996, Volume 13, Issue 2
- 379-399 What Affects Individuals' Decisions to Acquire Forecasted Information?
by Lucy F. Ackert & Bryan K. Church & Mohamed Shehata - 401-422 Properties of Economic Income in a Private Information Setting
by Mitchell A. Farlee & John C. Fellingham & Richard A. Young - 423-433 Accounting Research with Contracting Frictions
by Jim Xie - 435-456 The Interdependent Use of Earnings and Dividends in Financial Analysts' Earnings Forecasts
by Kirsten M. Ely & Vivek Mande - 457-486 Audit Analytical Procedures: A Field Investigation
by D. Eric Hirst & Lisa Koonce - 487-504 Determinants of Corporate Leverage: A Time†Series Analysis Using U.S. Tax Return Data
by Michael S. H. Shih - 505-526 Les déterminants du niveau d'endettement de l'entreprise: une analyse de séries chronologiques constituées à partir des données contenues dans les déclarations de revenus produites aux États†Unis
by Michael S. H. Shih