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Content
September 1990, Volume 7, Issue 1
- 105-122 The role of budgets and variances in repeated investment decisions
by Ramji Balakrishnan - 123-141 A methodological note on detecting a location shift in the distribution of abnormal returns: A nonparametric approach
by Ramesh Chandra & Kermit Rohrbach - 142-172 Specification problems with information content of earnings: revisions and rationality of expectations and self†selection bias
by A. Rashad Abdel†Khalik - 173-177 Discussion of “Specification problems with information content of earnings: Revisions and rationality of expectations and self†selection biasâ€
by Judy Rayburn - 178-184 Discussion of “Specification problems with information content of earnings: Revisions and rationality of expectations and self†selection biasâ€
by Ray Ball - 185-198 Evaluation of market efficiency for supplementary accounting disclosures: The case of pension assets and liabilities
by Wayne R. Landsman & James A. Ohlson - 199-202 Discussion of “Evaluation of market efficiency for supplementary accounting disclosures: The case of pension assets and liabilitiesâ€
by Victor Pastena - 203-222 On the incentives for security analysts to revise their earnings forecasts
by Brett Trueman - 223-226 Discussion of “On the incentives for security analysts to revise their earnings forecastsâ€
by Joseph K. Cheung - 227-251 Auditor independence judgments: A cognitive†developmental model and experimental evidence
by Lawrence A. Ponemon & David R.L. Gabhart - 252-260 Discussion of “Auditor independence judgments: A cognitive†developmental model and experimental evidenceâ€
by Barry E. Cushing - 261-277 Accounting for a brewery at Louisbourg
by Sandra Felton & Harvey Mann - 278-294 Canadian academic accountants' productivity: A survey of 10 refereed publications, 1976–1989
by Alan J. Richardson & John J. Williams - 295-312 La productivité des professeurs de comptabilité au Canada: dépouillement de 10 publications spécialisées, 1976–1989
by Alan J. Richardson & John J. Williams - 313-320 Sten Jonsson, Accounting Regulation and Elite Structures: Driving Forces in the Development of Accounting Policy
by Daniel B. Thornton & Ronald A. Davidson - 323-346 Strong†form efficiency on the Toronto Stock Exchange: An examination of analyst price forecasts
by Lawrence D. Brown & Gordon D. Richardson & Charles A. Trzcinka - 347-377 La réaction des titres canadiens aux changements dans les prévisions de bénéfices comptables
by Jean†Marc Suret & Jean†François L'Her
March 1990, Volume 6, Issue 2
- 287-294 The continuing evolution of auditing science: Megatrends and research opportunities for the 1990s
by Lawrence A. Tomassini - 295-322 The jointness of audit fees and demand for MAS: A self†selection analysis
by A. Rashad Abdel†Khalik - 323-328 Discussion of “The jointness of audit fees and demand for MAS: A self†selection analysisâ€
by Ira Solomon - 329-343 Audit risk in a client portfolio context
by Dan A. Simunic & Michael T. Stein - 344-360 Le risque liéà la vérification envisagé dans le contexte du portefeuille de clients
by Dan A. Simunic & Michael T. Stein - 361-385 An investigation of the sources, moderators, and psychological symptoms of stress among audit seniors
by Mark E. Haskins & A.J. Baglioni & Cary L. Cooper - 386-406 Sequential auditor decision making: Information search and evidence evaluation
by W. Robert Knechel & William F. Messier - 407-426 A theory of evidence based on audit assertions
by Wally Smieliauskas & Lloyd Smith - 427-431 Discussion of “A theory of evidence based on audit assertionsâ€
by James C. Gaa - 432-445 Audit sampling with nonsampling errors of the first type
by Douglas G. Bonett & Ronald C. Clute - 446-484 Combined monetary unit sampling from several independent populations: Sample size planning and sample evaluation with the moment method
by Richard A. Grimlund - 485-500 An extended multinomial†Dirichlet model for error bounds for dollar†unit sampling
by Ella Mae Matsumura & Kam†Wah Tsui & Wing†Keung Wong - 501-517 Forecasts of earnings per share: Possible sources of analyst superiority and bias
by John Affleck†Graves & Larry R. Davis & Richard R. Mendenhall - 518-543 Earnings surprises and prior insider trading: Tests of joint informativeness
by Steven Allen & Ramachandran Ramanan - 544-546 Discussion of “Earnings surprises and prior insider trading: Tests of joint informativenessâ€
by Dan Givoly - 547-549 Discussion of “Earnings surprises and prior insider trading: Tests of joint informativenessâ€
by Clarence C.Y. Kwan - 550-572 Securities market response to pension fund termination
by Su†Jane Hsieh & Kenneth R. Ferris & Andrew H. Chen - 573-592 Municipal financial reporting and competition among underwriters for new issues of general obligation bonds
by Earl R. Wilson & Jenice P. Stewart - 611-640 A synthesis of alternative testing procedures for event studies
by Ramesh Chandra & Bala V. Balachandran - 641-647 Discussion of A synthesis of alternative testing procedures for event studies
by Victor L. Bernard - 648-676 A Synthesis of security valuation theory and the role of dividends, cash flows, and earnings
by James A. Ohlson - 677-698 Bond covenants and changes in accounting policy: Canadian evidence
by Rã‰Al Labelle - 699-723 Clauses restrictives et modifications comptables: une étude canadienne
by Rã‰Al Labelle - 724-737 The valuation significance of exit values: A contingent†claim analysis
by Joseph K. Cheung - 738-760 A contingent†claim integration of cost†volume†profit analysis with capital budgeting
by Joseph K. Cheung & John Heaney - 761-799 Optimal employment contracts and the returns to monitoring in a principal†agent context
by Stanley Baiman & Jerrold H. May & Arijit Mukherji - 800-803 Discussion of “Optimal employment contracts and the returns to monitoring in a principal†agent contextâ€
by Bala V. Balachandran - 804-808 Discussion of “Optimal employment contracts and the returns to monitoring in a principal†agent contextâ€
by Peter Cheng - 809-824 Testing the optimality of a performance evaluation measure for a gainsharing contract
by Rajiv D. Banker & Srikant M. Datar & Mark J. Mazur - 825-849 Experimental methods in accounting: A discussion of recurring issues
by Joyce Berg & Don Coursey & John Dickhaut - 850-858 The role of source availability in inference verification
by Cindy Moeckel & Joanne Deahl Williams - 859-892 The effects of antifraud rules and ex post verifiability on managerial disclosures
by Ronald R. King & David E. Wallin - 893-898 Discussion of “The effects of antifraud rules and ex post verifiability on managerial disclosuresâ€
by John Dickhaut - 899-902 Discussion of “The effect of antifraud rules and ex post verifiabiity on managerial disclosuresâ€
by Russell Lundholm - 903-921 Accounting†based divisional performance measurement: Incentives for profit maximization
by J.S. Jordan - 922-926 Discussion of “Accounting†based divisional performance measurement: Incentives for profit maximizationâ€
by Gerald A. Feltham - 927-930 Discussion of “Accounting†based divisional performance measurement: Incentives for profit maximizationâ€
by William R. Scott
September 1989, Volume 6, Issue 1
- 1-25 Strategic choice of inventory accounting methods
by Woon†Oh Jung - 26-47 Some characteristics of the Canadian audit industry
by Richard G. Zind & Daniel Zã‰Ghal - 48-71 Caractéristiques du secteur de la vérification au Canada
by Richard G. Zind & Daniel Zã‰Ghal - 72-90 On the demand for historical events recording and maintenance of audit trails
by Amin H. Amershi & Peter Cheng - 91-109 Specialized knowledge and its communication in auditing
by Paul Danos & John W. Eichenseher & Doris L. Holt - 110-118 Discussion of “Specialized knowledge and its communication in auditingâ€
by Donald A. Leslie - 119-124 Discussion of “Specialized knowledge and its communication in auditingâ€
by Dan A. Simunic - 125-142 The acquisition value of oil and gas firms: The role of historical costs, reserve recognition accounting, and analysts' appraisals
by Dimitrios Ghicas & Victor Pastena - 143-158 A classification of mergers and acquisitions by motives: Analysis of market responses
by Raphael Amit & Joshua Livnat & Paul Zarowin - 159-176 On the observability of ownership retention by entrepreneurs with private information in the market for new issues
by Robert Conroy & John S. Hughes - 177-195 Earnings news and the firm size effect
by Byung T. Ro - 196-215 An empirical study of regression analysis as an analytical procedure
by Arlette C. Wilson & Dennis Hudson - 216-241 Auditing quality, signaling, and underwriting contracts
by Joseph Bachar - 242-262 Trading volume theories and their implications for empirical information content studies
by H. Jonathan Jang & Byung T. Ro - 263-265 Discussion of “trading volume theories and their implications for empirical information content studiesâ€
by James A. Ohlson - 266-268 Discussion of “Trading volume theories and their implication for empirical information content studiesâ€
by Robert E. Verrecchia
March 1989, Volume 5, Issue 2
- 423-451 Revenue recognition
by Rick Antle & Joel S. Demski - 452-460 Proof that in an efficient market, event studies can provide no systematic guidance for revision of accounting standards and disclosure policy for the purpose of maximizing shareholder wealth
by Shyam Sunder - 461-467 Discussion of “Proof that in an efficient market, event studies can provide no systematic guidance for revision of accounting standards and disclosure policy for the purpose of maximizing shareholder wealthâ€
by Nicholas Dopuch - 468-471 Discussion of “Proof that in an efficient market, event studies can provide no systematic guidance for revision of accounting standards and disclosure policy for the purpose of maximizing shareholder wealthâ€
by KATHLEEN T. McGAHRAN - 472-493 The effect of a mandated accounting change on the capitalization process
by Randolph P. Beatty & Robert E. Verrecchia - 494-500 The impact of regulations on financial accounting research
by Nicholas Dopuch - 501-515 The valuation of initial public offerings
by I. Krinsky & W. Rotenberg - 516-518 Discussion of “The valuation of initial public offeringsâ€
by Phelim P. Boyle - 519-525 Discussion of “The valuation of initial public offeringsâ€
by John S. Hughes - 526-552 Timeliness of financial reporting, the firm size effect, and stock price reactions to annual earnings announcements
by Rowland K. Atiase & Linda S. Bamber & Senyo Tse - 553-555 Discussion of “Timeliness of financial reporting, the firm size effect, and stock price reactions to annual earnings announcementsâ€
by Gordon D. Richardson - 556-574 Evidence on the predictive ability of inflation†adjusted earnings measures
by Heibatollah Sami & Anthony P. Curatola & Jerry E. Trapnell - 575-591 Stock market reactions to the issuance of FAS 33 and its preceding exposure drafts
by Reza Espahbodi & Hassan Tehranian - 592-614 Attributes of industry, industry segment and firm†specific information in security valuation
by Senyo Tse - 615-619 Discussion of “Attributes of industry, industry segment and firm†specific information in security valuationâ€
by Bertrand Horwitz - 620-624 Discussion of “Attributes of industry, industry segment and firm†specific information in security valuationâ€
by MAUREEN McNICHOLS - 625-641 On the nature of deferred income taxes
by Joseph K. Cheung - 642-648 Judging the probability of a contingent loss: An empirical study
by Kenneth E. Harrison & Lawrence A. Tomassini - 649-656 L‘évaluation de la probabilité des pertes éventuelles: une étude empirique
by Kenneth E. Harrison & Lawrence A. Tomassini - 657-673 Audit delay and the timeliness of corporate reporting
by Robert H. Ashton & Paul R. Graul & James D. Newton - 674-691 A comprehensive hypothesis testing approach to dollar unit sampling
by Lowell Dworin & Richard A. Grimlund - 692-719 Decision theory analysis of audit discovery sampling
by David R. Finley - 720-732 A note on Bayesian risk models of audit practice
by Wally Smieliauskas - 733-753 Asymmetric information and the termination of contracts in agencies
by Nahum D. Melumad - 754-774 Auditors' legal liability, collusion with management, and investors' loss
by Giora Moore & William R. Scott - 775-792 Operational matrix accounting
by Yair M. Babad & Bala V. Balachandran - 793-815 Attributes of articles impacting contemporary accounting literature
by Lawrence D. Brown & John C. Gardner & Miklos A. Vasarhelyi - 816-826 Contemporary Accounting Research: The first five years
by Haim Falk
September 1988, Volume 5, Issue 1
- 1-18 Auditors' usage of unaudited book values when making presampling audit value estimates
by Michael D. Shields & Ira Solomon & William S. Waller - 19-46 The pricing of audit services: The Canadian perspective
by Dennis Y. Chung & W. Daryl Lindsay - 47-57 Empirical comparison of subjective probability elicitation methods
by William F. Wright - 58-69 Comparaison empirique des méthodes d'inférence de probabilités subjectives
by William F. Wright - 70-95 Improving performance through cost allocation
by Susan I. Cohen & Martin Loeb - 96-124 Unobservable outcomes and multiattribute preferences in the evaluation of managerial performance
by Rajiv D. Banker & Srikant M. Datar & Ajay Maindiratta - 125-132 Discussion of “Unobservable outcomes and multiattribute preferences in the evaluation of managerial performanceâ€
by Gerald A. Feltham - 133-169 Firm†specific information and efficient resource allocation
by Gerald A. Feltham & Peter O. Christensen - 170-173 Discussion of “Firm†specific Information and Efficient Resource Allocationâ€
by Rick Antle - 174-198 Joint product decisions: The variable proportions case
by Lloyd R. Amey & Jean†Louis Goffin - 199-221 Variance analysis: A unifying cost function approach
by Masako N. Darrough - 222-249 Exercising budgetary control in automated production environments
by Yaw M. Mensah - 250-266 Discussion of “Exercising budgetary control in automated production environmentsâ€
by Robert E. Jensen - 267-283 Analysis of the organizational characteristics related to tight budget goals
by Robert Simons - 284-298 The sensitivity of financial distress prediction models to departures from normality
by WILLIAM HOPWOOD & JAMES McKEOWN & JANE MUTCHLER - 299-317 Trading volume reactions to a change in dividend policy: the Canadian evidence
by Gordon Richardson & Stephan E. Sefcik & Rex Thompson - 318-342 Incremental information content of earnings†and nonearnings†based financial ratios
by William S. Hopwood & Thomas F. Schaefer - 343-370 Capital values in use versus replacement costs: Theory and Canadian evidence
by Daniel B. Thornton - 371-388 Inventory accounting and earnings/price ratios: A puzzle
by Chi†Wen Jevons Lee - 389-396 Discussion of “Inventory accounting and earnings/price ratios: A Puzzleâ€
by Gary C. Biddle
March 1988, Volume 4, Issue 2
- 314-336 On sample size allocation in auditing
by Ulrich Menzefricke & Wally Smieliauskas - 337-353 A hierarchical approach to the external auditor's evaluation of the internal auditing function
by William F. Messier & Arnold Schneider - 354-388 Economic effects of a mandated audit in a contingent†claims production economy
by William R. Scott - 389-391 Discussion of “Economic effects of a mandated audit in a contingent†claims production economyâ€
by Mark Penno - 392-411 An experimental study of the effects of elicitation methods on review of preliminary audit strategy by external auditors
by J.E. Boritz & B.G. Gaber & W.M. Lemon - 412-415 Discussion of “An experimental study of the effects of elicitation methods on review of preliminary audit strategy by external auditorsâ€
by Michael Gibbins - 416-425 Attestation research opportunities: 1987
by William R. Kinney - 426-437 L'attestation: avenues de recherche, 1987
by William R. Kinney - 438-449 Firm size and the information content of annual earnings announcements
by Byung T. Ro - 450-469 On interim information and the information content of firm earnings: A state variable approach
by Alex Dontoh & Gordon Richardson - 470-484 Discussion of “On interim information and the information content of firm earnings: A state variable approachâ€
by Daniel B. Thornton - 485-507 A comparative examination of the time†series properties and predictive ability of annual historical cost and general price level adjusted earnings
by James C. Mckeown & Hossein Shalchi - 508-512 Discussion of “A comparative examination of the time†series properties and predictive ability of annual historical cost and general price level adjusted earningsâ€
by Wayne R. Landsman - 513-514 Discussion of “A comparative examination of the time†series properties and predictive ability of annual historical cost and general price level adjusted earningsâ€
by James A. Ohlson - 515-563 Implementable equilibria in accounting contexts: An exploratory study
by Amin H. Amershi & Peter Cheng - 564-567 Discussion of “Implementable equilibria in accounting contexts: An exploratory studyâ€
by Ronald A. Dye - 568-581 An empirical analysis of the expenditure budget in research and development
by Howard O. Rockness & Michael D. Shields - 582-587 Discussion of “An empirical analysis of the expenditure budget in research and developmentâ€
by Jacob G. Birnberg - 588-594 Discussion of “An empirical analysis of the expenditure budget in research and developmentâ€
by John H. Waterhouse - 595-608 The effect of unfunded accumulated and projected pension obligations on governmental borrowing costs
by Barry R. Marks & K. K. Raman - 609-614 Comment on: “Distinguishing the two forms of the constant percentage learning curve modelâ€
by A. William Richardson - 615-616 Distinguishing the two forms of the constant percentage learning curve model: A reply
by Joyce T. Chen & Rene P. Manes
September 1987, Volume 4, Issue 1
- 1-15 On the nature of income measurement: The basic results
by James A. Ohlson - 16-31 Design and tests of an efficient search algorithm for accurate linear valuation systems
by Michael S.H. Shih & Shyam Sunder - 32-60 Rationality of executive compensation schemes and real accounting changes
by A. Rashad Abdel†Khalik & Charles Chi & Dimitrios Ghicas - 61-75 The effect of labor strikes on security analysts' forecast superiority and on the association between risk†adjusted stock returns and unexpected earnings
by Lawrence D. Brown & Mark E. Zmijewski - 76-88 Some time series properties of corporate cash recovery rates
by Badr E. Ismail - 89-110 Stock returns and real activity in an inflationary environment: The informational impact of FAS No. 33
by John S. Bildersee & Joshua Ronen - 111-126 Diagnostic inference in performance evaluation: effects of cause and event covariation and similarity
by Clifton Brown - 127-143 The effects of the planning memorandum, time pressure and individual auditor characteristics on audit managers' review time judgments
by E. Michael Bamber & Joseph H. Bylinski - 144-163 Les effets de la note de planification, des pressions temporelles et des caractéristiques individuelles du vérificateur sur l'estimation du temps de révision par le chef de groupe en vérification
by E. Michael Bamber & Joseph H. Bylinski - 164-185 On the allocation of fixed and variable costs from service departments
by Bala V. Balachandran & Lode Li & Robert P. Magee - 186-193 Discussion of “On the allocation of fixed and variable costs from service departmentsâ€
by Anthony A. Atkinson - 194-209 CVP analysis with stochastic price†demand functions and shortage†surplus costs
by Amy Hing†Ling Lau & Hon†Shiang Lau - 210-226 Some empirical evidence on the stability of accounting error characteristics over time
by Jane Ham & Donna Losell & Wally Smieliauskas - 227-239 An investigation of the possible effects of nonsampling error on inference in auditing: A Bayesian analysis
by Ramona L. Trader & H. Fenwick Huss - 240-251 A comparison of the stratified difference estimator with some monetary†unit sampling estimators
by Ulrich Menzefricke & Wally Smieliauskas - 287-313 Good judgment in public accounting: Quality and justification
by Craig Emby & Michael Gibbins
March 1987, Volume 3, Issue 2
- 302-315 An empirical investigation of audit qualification decisions in the presence of going concern uncertainties
by Krishnagopal Menon & Kenneth B. Schwartz - 316-337 A generalized audit simulation tool for evaluating the reliability of internal controls
by Casper E. Wiggins & L. Murphy Smith - 338-367 Accounting as a discipline for study and practice: 1986
by Philip W. Bell - 368-374 A note on the value of information given asymmetric information and self†reporting
by Mark Penno - 375-383 Depreciation, inflation and capital replacement
by Giora Moore - 384-393 L'amortissement, l'inflation et le remplacement d'actifs
by Giora Moore - 394-407 An index of growth due to depreciation
by Richard P. Brief & Hector R. Anton - 408-429 Economie consequences: The relationship between financial reporting and strategic planning, management and operating control decisions
by Mark A. Covaleski & Mark W. Dirsmith & Clinton E. White - 430-444 Tests of the impact of LIFO adoption on stockholders: A stochastic dominance approach
by Joseph Aharony & Sasson Bar†Yosef - 445-459 The effect of sales and collection disclosures on cash flow forecasting and income smoothing
by Bala G. Dharan - 460-476 The effect of information announcements on bid/ask spreads in the call options market
by Joseph H. Anthony
September 1986, Volume 3, Issue 1
- 1-34 Current cost disclosers and nondisclosers: Theory and Canadian evidence
by Daniel B. Thornton - 35-44 The benefits and costs to managers of voluntary accounting disclosure — A discussion of: “Current cost disclosers and nondisclosers: Theory and Canadian evidenceâ€
by George J. Benston - 45-49 Discussion of “Current cost disclosers and nondisclosers: Theory and Canadian evidenceâ€
by Stephen L. Buzby - 50-67 Interdependence between the information evaluator and the decision maker
by Ronald W. Hilton - 68-92 A model of standard setting in auditing
by George W. Blazenko & William R. Scott - 93-101 Discussion of “A model of standard setting in auditingâ€
by Amin H. Amershi - 102-124 Control of sampling risks in auditing
by Wally Smieliauskas - 125-148 On the comparison of dollar†unit and stratified mean†per†unit estimators
by Paul V. Dunmore - 149-165 A test of the accuracy of probability assessment techniques in auditing
by Mohammad J. Abdolmohammadi & Paul D. Berger - 166-183 Une expérience sur la précision des techniques d‘évaluation des probabilités en vérification
by Mohammad J. Abdolmohammadi & Paul D. Berger - 184-199 Accountants' personality types and their commitment to organization and profession
by Nissim Aranya & John T. Wheeler - 200-221 Tests of the fund accounting model for local governments
by Robert W. Ingram - 222-225 Fund reporting and municipal credit risk: A discussion of Ingram's tests
by James L. Chan - 226-241 Standard setting and security returns: A time series analysis of FAS No. 8 events
by Thomas T. Cheng - 242-250 Comment on “Standard setting and security returns: A time series analysis of FAS No. 8 eventsâ€
by Rex Thompson - 281-301 Imperfect information, insurance, and auditors' legal liability
by Bala V. Balachandran & Nandu J. Nagarajan
March 1986, Volume 2, Issue 2
- 157-178 Fritz Schmidt (1882–1950) and his pioneering work of current value accounting in comparison to Edwards and Bell's theory
by Richard V. Mattessich - 179-199 Interpretation of uncertainty expressions
by G.R. Chesley - 200-221 Interprétations des expressions d'incertitude
by G.R. Chesley - 222-241 Market reactions to mandated interest capitalization
by John S. Hughes & William E. Ricks - 242-251 A critique of “Market reactions to mandated interest capitalization.â€
by A. Rashad Abdel†Khalik - 252-258 Discussion of: Market reactions to mandated interest capitalization
by Lawrence D. Brown - 259-282 An analysis of the auditor's uncertainty about probabilities
by S. Larsson & G. R. Chesley - 283-287 Discussion of: An analysis of the auditor's uncertainty about probabilities
by Bala V. Balachandran - 288-310 Economic and financial reporting effects of inventory tax allowances
by Benzion Barlev & Dov Fried & Joshua Livnat - 311-317 A note on the neutrality of internal control systems in audit practice
by Jane Ham & Donna Losell & Wally Smieliauskas
September 1985, Volume 2, Issue 1
- 1-22 Exclusion period and market model parameter nonstationarities in price reaction studies
by Michael Theobald - 23-45 Période d'exclusion et paramètres non†stationnaires d'un modèle de marché dans des études de réactions des prix
by Michael Theobald - 46-68 Of paradigms and metaphors in auditing thought
by Mark W. Dirsmith & Mark A. Covaleski & John P. Mcallister - 69-75 Accounting research: 1985
by Joel S. Demski - 76-94 Bayesian inference research in auditing: Some methodological suggestions
by Mohammad J. Abdolmohammadi