Content
September 1996, Volume 13, Issue 2
- 527-567 The Effects of Cross†Sectional Scale Differences on Regression Results in Empirical Accounting Research
by Mary E. Barth & Sanjay Kallapur - 569-606 A Field Study of Control System “Redesign†: The Impact of Institutional Processes on Strategic Choice
by Margaret A. Abernethy & Wai Fong Chua - 607-629 The Relation Between Security Returns, Firm Earnings, and Industry Earnings
by Mark Lang & Russell Lundholm - 631-650 Recession†Induced Stress and the Prediction of Corporate Failure
by Gregory D. Kane & Frederick M. Richardson & Patricia Graybeal
March 1996, Volume 13, Issue 1
- 1-36 Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC
by Patricia M. Dechow & Richard G. Sloan & Amy P. Sweeney - 37-47 Discussion of “Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SECâ€
by James Jiambalvo - 49-80 Tax Advice and Reporting under Uncertainty: Theory and Experimental Evidence
by Paul J. Beck & Jon S. Davis & Woon†Oh Jung - 81-89 Discussion of “Tax Advice and Reporting Under Uncertainty: Theory and Experimental Evidenceâ€
by Steven J. Kachelmeier - 91-128 Regulatory Capital, Tax, and Earnings Management Effects on Loan Loss Accruals in the Canadian Banking Industry
by Peter Chen & Lane Daley - 129-133 Discussion of “Regulatory Capital, Tax, and Earnings Management Effects on Loan Loss Accruals in the Canadian Banking Industryâ€
by Sandra L. Chamberlain - 135-170 International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms
by Mary E. Barth & Greg Clinch - 171-176 Discussion of “International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firmsâ€
by Sati P. Bandyopadhyay - 177-207 The Effect of Service Capability on Operating Costs: An Empirical Study of Ontario Hospitals
by Ramji Balakrishnan & Thomas Gruca & Deepika Nath - 209-228 Consensus, Dispersion and Security prices
by Jean†Franã‡Ois L'Her & Jean†Marc Suret - 229-249 Consensus, dispersion et prix des titres
by Jean†Franã‡Ois L'Her & Jean†Marc Suret - 251-273 Going†Concern Status, Earnings Persistence, and Informativeness of Earnings
by K.R. Subramanyam & John J. Wild - 275-306 Legal Damages and Auditor Efforts
by Lynda Thoman - 309-328 Reduction of Outcome Variance: Optimality and Incentives
by Bracha Meth - 329-337 Valuation and Clean Surplus Accounting: Some Implications of the Feltham and Ohlson Model for the Relative Information Content of Earnings and Cash Flows
by Colin D.B. Clubb - 339-351 The Value of Experimental Methods for Practice†Relevant Accounting Research
by LINDA S. McDANIEL & JOHN R. M. HAND - 353-370 The Association Between Auditor Changes and Reporting Lags
by Kenneth B. Schwartz & Billy S. Soo - 371-378 Canadian Institute of Chartered Accountants. Professional Judgment and the Auditor
by Janet Morrill
September 1995, Volume 12, Issue 1
- 1-23 Relative versus Incremental Information Content
by Gary C. Biddle & Gim S. Seow & Andrew F. Siegel - 25-39 Context†Dependence of Auditors' Interpretations of the SFAS No. 5 Probability Expressions
by Tarek Amer & Karl Hackenbrack & Mark Nelson - 41-55 Determinants of the Returns†Earnings Correlation
by Pervin K. Shroff - 57-84 Interrelation Among Events of Default
by Messod D. Beneish & Eric Press - 85-105 Detecting Framing Effects in Financial Statements
by Karim Jamal & Paul E. Johnson & R. Glen Berryman - 107-130 La détection des effets de mise en scène dans les états financiers
by Karim Jamal & Paul E. Johnson & R. Glen Berryman - 131-160 The Effect of Investment Banking Relationships on Financial Analysts' Earnings Forecasts and Investment Recommendations
by Amitabh Dugar & Siva Nathan - 163-181 Relationship Between Level of Formal Reasoning and Students' Performance in Accounting Examinations
by Stuart H. Jones & Ronald A. Davidson - 185-205 Alternative Income Determination Rules and Earnings Usefulness: The Case of R&D Costs
by Martha L. Loudder & Bruce K. Behn - 207-221 Further Evidence on Nontrading†Period Information Release
by Stephen P. Baginski & John M. Hassell & Donald Pagach
June 1994, Volume 11, Issue 1
- 1-31 Accounting Choices of Issuers of Initial Public Offerings
by John M. Friedlan - 33-57 Publication System Biases Associated with the Statistical Testing Paradigm
by R. Murray Lindsay - 59-83 A Comparison of the Stock Price Response to Earnings Disclosures in the United States and the United Kingdom
by Carol A. Frost & Grace Pownall - 85-89 Discussion of “A Comparison of the Stock Price Response to Earnings Disclosures in the United States and the United Kingdomâ€
by Gary K. Meek - 91-114 Game Theoretic Analysis of Discovery Sampling for Internal Fraud Control Auditing
by David R. Finley - 115-135 Competition in the Market for Audit Services: The Effect of Supplier Concentration on Audit Fees
by Tim Pearson & Greg Trompeter - 137-174 A Multiperiod Model and Experimental Evidence of Independence and “Lowballingâ€
by Jeffrey W. Schatzberg & Galen R. Sevcik - 175-221 Modèle à périodes multiples et conclusions empiriques relatives à l'objectivité et à la pratique du ≪ leurre†prix ≫
by Jeffrey W. Schatzberg & Galen R. Sevcik - 223-250 The Familiarity with and Perceived Quality of Accounting Journals: Views of Senior Accounting Faculty in Leading U.S. MBA Programs
by Lawrence D. Brown & Ronald J. Huefner - 251-270 A Profile of Contemporary Accounting Research: Fall 1984—Spring 1994
by Carla Carnaghan & Jane Flower†Gyepesi & Michael Gibbins - 271-296 An Archival Study of the Existence, Cause, and Discovery of Income†Affecting Financial Statement Misstatements
by Gary Entwistle & Daryl Lindsay - 297-330 Cross†Quarter Differences in Stock Price Responses to Earnings Announcements: Fourth†Quarter and Seasonality Influences
by Gerald L. Salamon & Thomas L. Stober - 331-351 Informativeness of Annual Reports for Firms in Financial Distress
by Sung S. Kwon & John J. Wild - 353-379 Nonlinearity in the Returns†Earnings Relation: Tests of Alternative Specifications and Explanations
by Somnath Das & Baruch Lev - 381-404 The Stock Market Reaction to the Reserve Quantity Disclosures of U.S. Oil and Gas Producers
by Nasser A. Spear - 405-422 Auditor Sensitivity to Earnings Management
by D. Eric Hirst - 423-450 The Voluntary Inclusion of Forecasts in the MD&A Section of Annual Reports
by Peter M. Clarkson & Jennifer L. Kao & Gordon D. Richardson - 451-488 La présentation volontaire d'information à caractère prévisionnel dans le rapport de gestion intégré aux rapports annuels
by Peter M. Clarkson & Jennifer L. Kao & Gordon D. Richardson - 489-496 Discussion of “The Voluntary Inclusion of Forecasts in the MD&A Section of Annual Reportsâ€
by Wendy Rotenberg - 497-514 Were Lobbyists on Income Tax Accounting Influenced by Income Strategies?
by Noel Addy & Edward P. Swanson - 515-542 Researching for Accounting Precedents: Learning, Efficiency, and Effectiveness
by Steven Salterio - 543-551 Discussion of “Researching for Accounting Precedents: Learning, Efficiency, and Effectivenessâ€
by Jean Bã‰Dard - 553-594 Should Taxpayers Be Subsidized to Hire Third†Party Preparers? A Game†Theoretic Analysis
by Nahum D. Melumad & Mark A. Wolfson & Amir Ziv - 595-615 International Accounting: A Quest for Research
by Haim Falk - 619-632 International Accounting Standards for Line†of†Business Reporting and Oligopoly Competition
by Frank Gigler & John Hughes & Judy Rayburn - 633-646 Disclosure Rules and R&D Spending Revisited
by John S. Hughes & Jennifer L. Kao
December 1994, Volume 10, Issue S1
- 3-14 The University Context of Accounting Education in Canada
by Lois Deane Etherington & Alan J. Richardson - 3-17 Le cadre universitaire de la formation en comptabilité au Canada
by Lois Deane Etherington & Alan J. Richardson - 21-73 A Descriptive Profile of Intermediate Accounting Students
by Anne Fortin & Joel H. Amernic - 25-84 Profil descriptif des étudiants inscrits aux cours de comptabilité intermédiaire
by Anne Fortin & Joel H. Amernic - 75-109 The University Accounting Professoriate in Canada
by Jean Bã‰Dard & Colin Dodds - 85-125 Le corps professoral universitaire au Canada
by Jean Bã‰Dard & Colin Dodds - 111-139 Content and Delivery of Canadian Academic Accounting Courses
by William R. Scott & Peter Tiessen - 127-160 Contenu et présentation des cours de comptabilité au Canada
by William R. Scott & Peter Tiessen - 141-162 Institutional Pressures on University Accounting Education in Canada
by Lois Deane Etherington & Alan J. Richardson - 161-187 Les pressions institutionnelles sur la formation en comptabilité dans les universités au Canada
by Lois Deane Etherington & Alan J. Richardson - 163-177 Expanding the Horizons of Research on Accounting Education
by David J. Cooper - 179-185 What Does it Mean? What Next? Commentary on and Meta†Analysis of the CAAA Education Project
by Daniel B. Thornton - 189-206 La recherche sur la formation en comptabilité: élargir l'horizon
by David J. Cooper - 207-214 Quelle est la signification de tout cela? Et qu'arrivera†t†il ensuite? Projet de recherche de l'ACPC sur l'enseignement: observations et méta†analyse
by Daniel B. Thornton
March 1994, Volume 10, Issue 2
- 355-382 Market Microstructure: An Examination of the Effects on Intraday Event Studies
by Belinda Mucklow - 383-386 Discussion of “Market Microstructure: An Examination of the Effects on Intraday Event Studiesâ€
by Laura T. Starks - 387-407 The Determinants of Accounting Professors' Publishing Productivity—The Early Career
by Cheryl L. Maranto & Carolyn A. Streuly - 409-431 A Reexamination of Auditor versus Model Accuracy within the Context of the Going†Concern Opinion Decision
by WILLIAM HOPWOOD & JAMES C. McKEOWN & JANE F. MUTCHLER - 433-452 The “LIFO Reserve†and the Value of the Firm: Theory and Empirical Evidence
by David A. Guenther & Mark A. Trombley - 453-481 Corporate Tax Incentives for Conglomerate Mergers: Model Development and Empirical Evidence
by Michael S. H. Shih - 483-503 The Effect of Corporate Merger Transactions on the Information Content of Earnings Announcements
by Mark A. Trombley - 505-545 Experimental Evidence of Market Reactions to New Consumption Taxes
by Steven J. Kachelmeier & Stephen T. Limberg & Michael S. Schadewald - 547-556 Using Experimental Economics to Resolve Accounting Dilemmas
by Joyce E. Berg - 557-585 Commercial Lenders' Use of Accounting Information in Interaction with Source Credibility
by Philip R. Beaulieu - 587-623 Utilisation par les prêteurs commerciaux de l'information comptable en interaction avec la crédibilité de la source
by Philip R. Beaulieu - 625-641 Fact and Theory in Accounting History: Presentmindedness and Capital Market Research
by Gary John Previts & Robert Bricker - 643-671 Foreign Currency Accounting Policy: The Impact of Asset Specificity
by Jayne M. Godfrey - 673-698 Voluntary Interim Disclosure by Early 20th Century NYSE Industrials
by Kumar Sivakumar & Gregory Waymire - 699-720 Motivating Truthful Subordinate Reporting: An Experimental Investigation in a Two†Subordinate Context
by Chee W. Chow & Mark K. Hirst & Michael D. Shields - 721-734 Discussion of “Motivating Truthful Subordinate Reporting: An Experimental Investigation in a Two†Subordinate Contextâ€
by William S. Waller - 737-758 The Effects of Secondary School Accounting Education on University Accounting Performance—A Canadian Experience
by Bernadette Lynn & Mohamed Shehata & Linda White - 759-786 An Experimental Investigation of Increased Professional Education Requirements
by Nicholas Dopuch & Ronald R. King & Dan A. Simunic - 787-792 Boritz, J.E. The “Going Concern†Assumption: Accounting and Auditing Implications
by Michel L. Magnan
September 1993, Volume 10, Issue 1
- 1-30 Firm Size, Security Returns, and Unexpected Earnings: The Anomalous Signed†Size Effect
by Terry Shevlin & D. Shores - 31-59 Determinants of the Choice of Accounting for Investments in Associated Companies
by Veronique Mazay & Trevor Wilkins & Ian Zimmer - 61-81 Initial Public Offerings, Accounting Choices, and Earnings Management
by Joseph Aharony & Chan†Jane Lin & Martin P. Loeb - 83-111 An Experimental Investigation of Explanations for Outcome Effects on Appraisals of Capital†Budgeting Decisions
by Clifton E. Brown & Ira Solomon - 113-117 Comments on “An Experimental Investigation of Explanations for Outcome Effects on Appraisals of Capital†Budgeting Decisionsâ€
by Karim Jamal - 119-159 Noisy Accounting Earnings Signals and Earnings Response Coefficients: The Case of Foreign Currency Accounting
by Daniel W. Collins & William K. Salatka - 161-166 Discussion of “Noisy Accounting Earnings Signals and Earnings Response Coefficients: The Case of Foreign Currency Accountingâ€
by Jennifer L. Kao - 167-178 Discussion of “Noisy Accounting Earnings Signals and Earnings Response Coefficients: The Case of Foreign Currency Accountingâ€
by Paul A. Griffin - 179-204 Managerial Efficiency: A Study of Management Buyouts
by Kiran Verma - 205-209 Discussion of “Managerial Efficiency: A Study of Management Buyoutsâ€
by Haim Falk - 211-226 Management Compensation Surrounding an Accounting Change and Long†Term Construction Projects
by Ramachandran Ramanan & Bala V. Balachandran - 227-245 On Combining Evidence from Subpopulations into a Composite Conclusion
by J. Efrim Boritz & Ping Zhang & Steve Aldersley - 247-272 Voluntary Income†Increasing Accounting Changes
by Peter Cheng & Daniel Coulombe - 273-303 Les modifications comptables délibérées entraînant la hausse des bénéfices
by Peter Cheng & Daniel Coulombe - 305-332 Managerial Reputation and the Informativeness of Accounting and Market Measures of Performance
by W. Bruce Johnson & S. Mark Young & Michael Welker - 333-350 Auditors' Generation of Diagnostic Hypotheses in Response to a Superior's Suggestion: Interference Effects
by Bryan K. Church & Arnold Schneider - 351-354 Gardner, E.J., ed. Cases in Financial Accounting: Fundamentals, 160 pages, and Cases in Financial Accounting: Intermediate and Advanced
by Jean Bédard & Irene M. Gordon
March 1993, Volume 9, Issue 2
- 365-394 The Choice of Return†Generating Models and Cross†Sectional Dependence in Event Studies
by Bing Xiang - 395-414 The Role of Cost Allocations in the Acquisition and Use of Common Resources
by RAMJI BALAKRISHNAN & DOUGLAS V. DeJONG - 415-431 Factors Related to Auditor†Client Disagreements over Income†Increasing Accounting Methods
by MARK L. DeFOND & JAMES JIAMBALVO - 432-449 The Role of Stress Arousal in the Dynamics of the Stressor†to†Illness Process among Accountants
by Kenneth J. Smith & George S. Everly & Tony R. Johns - 450-462 Cross†Sectional Dependence and the Use of Generalized Least Squares
by Ravi Bhushan - 463-478 Covenants and Accounting Information in the Market for Classes of Preferred Stock
by Donald J. Stokes & Michael J. Whincop - 479-488 A Note on the Association between Audit Firm Size and Audit Quality
by Ronald A. Davidson & Dean Neu - 489-507 The Significance of Audit Decision Aids and Precase Jurists' Attitudes on Perceptions of Audit Firm Culpability and Liability
by Marianne Jennings & Dan C. Kneer & Philip M. J. Reckers - 508-525 An Examination of Auditors' Decisions to Use Internal Auditors as Assistants: The Effect of Inherent Risk
by Mario J. Maletta - 526-550 Strategic Financial Disclosure: Evidence from Labor Negotiations
by John Waterhouse & Michael Gibbins & Alan J. Richardson - 551-558 Discussion of “Strategic Financial Disclosure: Evidence from Labor Negotiationsâ€
by Nabil Elias - 559-589 L'information financière stratégique: le cas des négociations collectives
by John Waterhouse & Michael Gibbins & Alan J. Richardson - 590-611 Price†Earnings and Price†to†Book Anomalies: Tests of an Intrinsic Value Explanation
by Patricia M. Fairfield & Trevor S. Harris - 612-634 Predictive Ability of Audit Qualifications for Loss Contingencies
by K. Raghunandan - 635-660 Capacity Cost and Capacity Allocation
by Stephen C. Hansen & Robert P. Magee - 661-666 Discussion of “Capacity Cost and Capacity Allocationâ€
by John S. Hughes - 667-694 Financial Ratios and Corporate Endurance: A Case of the Oil and Gas Industry
by Kevin C.W. Chen & Chi†Wen Jevons Lee - 695-705 Discussion of “Financial Ratios and Corporate Endurance: A Case of the Oil and Gas Industryâ€
by A. Rashad Abdel†Khalik - 706-744 Communication in Multiperiod Agencies with Production and Financial Decisions
by Peter Ove Christensen & Gerald A. Feltham - 745-750 Discussion of “Communication in Multiperiod Agencies with Production and Financial Decisionsâ€
by Steven Huddart - 751-755 Howard M. Armitage and Anthony A. Atkinson, The Choice of Productivity Measures in Organizations: A Field Study of Practice in Seven Canadian Firms
by Jean Bédard & Tony Dimnik
September 1992, Volume 9, Issue 1
- 1-23 The effects of line†of†business reporting on competition in oligopoly settings
by Gerald A. Feltham & Frank B. Gigler & John S. Hughes - 24-28 Discussion of “The effects of line†of†business reporting on competition in oligopoly settingsâ€
by Alex Dontoh - 29-32 Discussion of “The effects of line†of†business reporting on competition in oligopoly settingsâ€
by Steven Huddart - 33-45 Accounting and the credibility of management forecasts
by Richard C. Sansing - 46-80 Voluntary financial disclosure in an entry game with continua of types
by G.A. Feltham & J.Z. Xie - 81-85 Discussion of “Voluntary financial disclosure in an entry game with continua of typesâ€
by Ed Nosal - 86-112 Experimental evidence on an economic model of taxpayer aggression under strategic and nonstrategic audits
by Paul J. Beck & Jon S. Davis & Woon†Oh Jung - 113-137 Fringe benefits and employee expenses: Tax planning and neutral tax policy
by Alan Macnaughton - 138-141 Discussion of “Fringe benefits and employee expenses: Tax planning and neutral tax policyâ€
by Dan Thornton - 142-170 Criticizing positive accounting theory
by Lawrence A. Boland & Irene M. Gordon - 171-189 Auditor underreporting of time and moral reasoning: An experimental lab study
by Lawrence A. Ponemon - 190-211 La sous†évaluation du temps de travail et le raisonnement moral chez les vérificateurs: laboratoire expérimental
by Lawrence A. Ponemon - 212-236 Characteristics of early and late adopters of pension accounting standard SFAS No. 87
by Heibatollah Sami & Mary Jeanne Welsh - 237-251 An investigation of the behavior of accruals in the semiconductor industry: 1985
by Judy Rayburn & Stefanie Lenway - 252-282 Bond ratings, bond yields and financial information
by David A. Ziebart & Sara A. Reiter - 283-289 Discussion of “Bond ratings, bond yields, and financial informationâ€
by Ramesh Chandra - 290-295 Discussion of “Bond ratings, bond yields, and financial informationâ€
by Gordon D. Richardson - 296-305 Longitudinal rank tests for detecting location shift in the distribution of abnormal returns: An extension
by Ramesh Chandra & Kermit J. Rohrbach & G. Lee Willinger - 306-328 An empirical investigation of some data effects on the classification accuracy of probit, ID3, and neural networks
by Ting†Peng Liang & John S. Chandler & Ingoo Han & Jinsheng Roan - 329-342 Aggregate efficiency measures and Simpson's Paradox
by Abraham Mehrez & J. Randall Brown & Moutaz Khouja - 343-355 Selection of efficiency evaluation models
by Rajiv D. Banker - 356-363 J.R. Hanna, D.B. Kennedy, and G.D. Richardson, Reporting the Effects of Changing Prices: A Review of the Experience with Section 4510 (Toronto: Canadian Institute of Chartered Accountants Research Report, 1990)
by Jean Bédard & Daniel B. Thornton
March 1992, Volume 8, Issue 2
- 329-352 Optimal transfer pricing under postcontract information
by Rajiv D. Banker & Srikant M. Datar - 353-373 The value of communication in resource allocation decisions
by Ramji Balakrishnan - 374-408 Incentive compensation schemes: Experimental calibration of the rationality hypothesis
by Alison J. Kirby - 409-414 Discussion of “Incentive compensation schemes: Experimental calibration of the rationality hypothesisâ€
by Nicholas Dopuch - 415-418 Discussion of “Incentive compensation schemes: Experimental calibration of the rationality hypothesisâ€
by John O'Brien - 419-442 Classification techniques in accounting research: Empirical evidence of comparative performance
by Duane B. Kennedy - 443-467 Arthur Andersen & Co. and the two†part opinion in the auditor's report: 1946–1962
by Stephen A. Zeff - 468-499 Towards a framework for not†for†profit accounting
by Haim Falk - 500-503 Discussion of “Towards a framework for not†for†profit accountingâ€
by Colin Graham - 504-508 Discussion of “Towards a framework for not†for†profit accountingâ€
by John Waterhouse - 509-531 Corporate disclosure and price discovery associated with NYSE temporary trading halts
by Ronald King & Grace Pownall & Gregory Waymire - 532-539 Discussion of “Corporate disclosure and price discovery associated with NYSE temporary trading haltsâ€
by Charles M.C. Lee - 540-560 The effect of size on the magnitude of long†window earnings response coefficients
by Paul K. Chaney & Debra C. Jeter - 561-579 Information content of Canadian oil and gas companies' historic cost earnings and reserves disclosures
by Howard D. Teall - 580-600 Contenu en information des renseignements relatifs aux bénéfices au coût d'origine et aux gisements présentés par les sociétés pétrolières et gazières canadiennes
by Howard D. Teall - 601-616 The voluntary inclusion of earnings forecasts in IPO prospectuses
by Peter M. Clarkson & Alex Dontoh & Gordon Richardson & Stephan E. Sefcik
September 1991, Volume 8, Issue 1
- 1-19 The theory of value and earnings, and an introduction to the Ball†Brown analysis
by James A. Ohlson - 20-41 The association between unexpected earnings and abnormal security returns in the presence of financial leverage
by Dan S. Dhaliwal & Kyung J. Lee & Neil L. Fargher - 42-61 The differential information content of earnings announcements: The case of merger
by Jang Youn Cho & Kooyul Jung - 62-81 Pension disclosures under SFAS No. 87: Theory and evidence
by Thomas W. Scott - 82-93 A note on securities market response to pension fund termination
by H. Fred Mittelstaedt & Philip R. Regier - 94-96 Securities market response to pension fund termination: A reply
by S. Hsieh & K. Ferris & A. Chen - 97-114 Evaluating financial distress resolution using prior audit opinions
by Duane B. Kennedy & Wayne H. Shaw - 115-131 Retained ownership and the valuation of initial public offerings: Canadian evidence
by Peter M. Clarkson & Alex Dontoh & Gordon Richardson & Stephan E. Sefcik - 132-151 Factors affecting the scope and initial tightness of covenant restrictions in private lending agreements
by Samir El†Gazzar & Victor Pastena - 152-169 Economic implications of alternative disclosure rules for research and development costs
by John S. Hughes & Jennifer L. Kao - 170-197 Market†induced information disclosures: An experimental markets investigation
by Ronald R. King & David E. Wallin - 198-222 Expertise and Its Relation to Audit Decision Quality
by Jean Bã‰Dard - 223-252 Compétence et qualité des décisions de vérification
by Jean Bã‰Dard - 253-269 Is experience necessary in cue measurement? The case of auditing tasks
by Sarah Bonner - 270-292 Two factors affecting an auditor's ability to integrate audit evidence
by Cindy Moeckel - 293-308 A multiple criteria model for audit planning decisions
by Jean C. Bedard & Babu R. Gopi & B. Vijayalakshmi
March 1991, Volume 7, Issue 2
- 378-406 The reaction of Canadian securities to revisions of earnings forecasts
by Jean†François L'Her & Jean†Marc Suret - 407-423 Master limited partnerships: An examination of changes in dividend distribution policy
by Wayne H. Shaw - 424-430 Discussion of “Master limited partnerships: An examination of dividend distribution policyâ€
by D.B. Thornton - 431-448 Financial disclosure effects on labor contracts: A Nash analysis
by Peter Chalos & Joseph Cherian & Dawn Harris - 449-465 Selected auditor communications and perceptions of legal liability
by Marianne M. Jennings & Dan C. Kneer & Philip M.J. Reckers - 466-484 A model of translation of foreign financial statements under inflation in the United States and Canada
by R. Ramy Elitzur - 485-512 Distinctive characteristics of entities with an internal audit department and the association of the quality of such departments with errors
by Wanda A. Wallace & Richard W. Kreutzfeldt - 513-534 An examination of the effect that commitment to a hypothesis has on auditors' evaluations of confirming and disconfirming evidence
by Bryan K. Church - 535-548 Factors affecting auditors' perceptions of applicable decision aids for various audit tasks
by Mohammad J. Abdolmohammadi - 549-569 Auditor evaluation of loss contingencies
by K. Raghunandan & Richard A. Grimlund & Albert Schepanski
September 1990, Volume 7, Issue 1
- 1-21 Ex post disclosure and the coordination of investors' adaptive expectations
by John R. O'Brien - 22-55 An equilibrium analysis of optimal audit contracts
by Nahum Melumad & Lynda Thoman - 56-60 Discussion of “An equilibrium analysis of optimal audit contractsâ€
by Gerald A. Feltham - 61-99 Intrafirm resource allocation: The economics of transfer pricing and cost allocations in accounting
by Amin H. Amershi & Peter Cheng - 100-104 Discussion of “Intrafirm resource allocation: The economics of transfer pricing and cost allocation in accountingâ€
by Mark Penno