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1993, Volume 12, Issue 3
- 263-287 Audit quality and trading volume reaction: A study of initial public offering of stocks
by Jonathan Jang, Hwee-Yong & Lin, Chan-Jane
1993, Volume 12, Issue 2
- 87-112 Accounting self-regulation and the enforcement of professional codes
by Donabedian, Bairj - 113-133 The effect of supplemental reserve-based accounting data on the market microstructure
by Raman, K. K. & Tripathy, Niranjan - 135-154 Are Medicare audits random or predictable?
by Chang, Cyril F. & Steinbart, Paul J. & Tuckman, Howard P. - 155-185 Hospital behavior under Medicare incentives
by Soderstrom, Naomi S.
1993, Volume 12, Issue 1
- 3-35 Corporate codes of conduct: Economic determinants and legal implications for independent auditors
by Beneish, Messod D. & Chatov, Robert - 37-63 Electric utility income in response to the breakdown at the Three Mile Island nuclear power plant and subsequent political events
by Cahan, Steven F. - 65-83 The association between S & Ls' deviation from GAAP and their survival
by Davis, Henry & Hill, John W.
1992, Volume 11, Issue 4
- 271-295 An empirical investigation of the market for 'single audit' services
by Raman, K. K. & Wilson, Earl R. - 297-330 SEC communications to the independent auditors: An analysis of enforcement actions
by Campbell, David R. & Parker, Larry M. - 331-355 Financial accounting standard setting as an institutionalized action field: Constraints, opportunities and dilemmas
by Fogarty, Timothy J. - 357-372 Data Envelopment Analysis for monitoring customer-supplier relationships
by Kleinsorge, Ilene K. & Schary, Philip B. & Tanner, Ray D.
1992, Volume 11, Issue 3
- 181-206 The case for mandatory municipal disclosure: Do seasoned municipal bond yields impound publicly available information?
by Marquette, R. Penny & Wilson, Earl R. - 207-231 Municipal financial reporting and the general obligation bond market: New York City, 1961-1975
by Soybel, Virginia E. - 233-243 The impact of SEC-required disclosure and insider-trading regulations on the bid/ask spreads in the over-the-counter market
by Hagerman, Robert L. & Healy, Joanne P. - 245-267 The relationship between accounting earnings and bond returns
by Jin, Jong-Dae
1992, Volume 11, Issue 2
- 97-118 The relation between perceived accounting quality and economic characteristics of the firm
by Imhoff, Eugene Jr. - 119-154 Stock price informativeness of accounting numbers: Evidence on earnings, book values, and their components
by Wild, John J. - 155-178 Municipal selection of a state or external auditor for financial statement audits
by Rubin, Marc A.
1992, Volume 11, Issue 1
- 1-42 An empirical analysis of theories on factors influencing state government accounting disclosure
by Cheng, Rita Hartung - 43-66 Extending technology: The estimation and control of costs
by Greer, Willis Jr. & Moses, O. Douglas - 67-81 Debt covenant disclosures and the impact of SEC Rule 144A
by Press, Eric & Weintrop, Joseph - 83-92 Debt financing, the Darby Effect, and the inflation-induced penalty in historical cost depreciation
by Schnabel, Jacques A. & Thakhar, Rashmi - 93-94 Recent ad hoc reviewers
by L.A.G. & S.E.L.
1991, Volume 10, Issue 4
- 245-266 The association between municipal disclosure practices and audit quality
by Copley, Paul A. - 267-296 Independent auditor perceptions of client strategic planning processes: A conceptual and empirical investigation
by Dirsmith, Mark W. & Covaleski, Mark A. & White, Clinton Jr. - 297-308 Exposure, legitimacy, and social disclosure
by Patten, Dennis M. - 309-323 The purchase-pooling choice: Some explanatory variables
by Nathan, Kevin & Dunne, Kathleen M.
1991, Volume 10, Issue 3
- 175-206 Firm financial stress and pension plan continuation/replacement decisions
by Stone, Mary - 207-223 On the properties of measurement error in cash-recovery-rate-based estimates of economic performance
by Griner, E. H. & Stark, A. W. - 225-242 Lack of robustness and systematic bias in cash recovery rate methods of deriving internal (Economic) rates of return for business firms
by Habbard, Carl M. & Jensen, Robert E.
1991, Volume 10, Issue 2
- 85-103 The economic rationales of CPA licensing
by Donabedian, Bairj - 105-134 The influence of political competition on the decision to adopt GAAP
by Carpenter, Vivian L. - 135-156 The management of legitimacy and politics in public sector administration
by Covaleski, Mark A. & Dirsmith, Mark W. - 157-172 Auditor concentration and competition among the large public accounting firms: Post-merger status and future implications
by Tonge, Stanley D. & Wootton, Charles W.
1991, Volume 10, Issue 1
- 1-13 The relative efficiency of boards of accountancy: A measure of the profession's enforcement and disciplinary processes
by Turner, Leslie D. & DePree, Chauncey Jr. - 15-38 Municipal financial reports: What users want
by Daniels, Janet D. & Daniels, Craig E. - 39-58 An empirical analysis of cash flow, working capital, and the stability of financial ratio groups in the hospital industry
by Chu, David K. W. & Zollinger, Terrell W. & Kelly, Anne S. & Saywell, Robert Jr. - 59-81 Accounting standards-setting in the U.S.: An analysis of power and social exchange
by Elmuttassim Hussein, Mohamed & Edward Ketz, J.
1990, Volume 9, Issue 4
- 239-256 Foreign currency translation and analyst forecast dispersion: Examining the effects of statement of financial accounting standards no. 52
by Chen, Al Y. S. & Comiskey, Eugene E. & Mulford, Charles W. - 257-270 Cost uncertainty and budget overspending: A safety-first perspective
by Hagigi, Moshe & Kluger, Brian D. & Shields, David - 271-292 Evidence of agency conflict among management, auditors, and the audit committee chair
by Haka, Susan & Chalos, Peter
1990, Volume 9, Issue 3
- 161-178 The effect of a tax law change on analyst forecasts and earnings interpretations
by Shaw, Wayne H. - 179-196 Tax evasion and the low penalty, low audit rate phenomenon
by Halperin, Robert & Tzur, Joseph - 197-215 The effect of audit structure on the audit market
by Kaplan, Steven E. & Menon, Krishnagopal & Williams, David D. - 217-235 Operating cash flow formats: Does format influence decisions?
by Klammer, Thomas P. & Reed, Sarah A.
1990, Volume 9, Issue 2
- 79-110 Financial disclosure regulation and its environment: A review and further analysis
by Cooke, Terence E. & Wallace, R. S. Olusegun - 111-133 An empirical analysis of management's choice of accounting treatment for business combinations
by Dunne, Kathleen M. - 135-157 Privileged communications, independence, and client advocacy: A perspective on professionalism
by Smith, G. Stevenson
1990, Volume 9, Issue 1
- 1-18 The use of accounting data in antidumping cases: A public policy perspective
by Bollom, William J. & Simons, Donald R. - 19-36 The incentives for voluntary audit committee formation
by Bradbury, Michael E. - 37-56 The debt equivalence of unfunded government pension obligations
by Raman, K. K. & Wilson, Earl R. - 57-73 Toward a framework for evaluating the role of accounting and auditing in political markets: The influence of political competition
by Baber, William R.
1989, Volume 8, Issue 4
- 239-265 Voluntary formation of corporate audit committees among NASDAQ firms
by Pincus, Karen & Rusbarsky, Mark & Wong, Jilnaught - 267-281 Accrual versus cash-basis accounting methods: An agency-theoretic comparison
by Kwon, Young K. - 283-321 Differential reactions to legislative signaling during the enactment of ERTA and TEFRA: An empirical investigation of market returns and volume
by Courtenay, Stephen M. & Crum, Robert P. & Keller, Stuart B.
1989, Volume 8, Issue 3
- 165-180 The demand for cost allocations: The case of incentive contracts versus fixed-price contracts
by Cohen, Susan I. & Loeb, Martin P. - 181-198 Public disclosure of bank loan accounting information
by Edmister, Robert O. & Chen, Chao - 199-217 Political interests and governmental accounting disclosure
by Giroux, Gary - 219-234 Accounting issues of underground injection of waste
by Hillison, William A. & Jordan, William F. & Pogach, Kenneth
1989, Volume 8, Issue 2
- 83-119 A reexamination of the relative profitability of the U.S. defense industry: 1968-1977
by Mayer-Sommer, Alan P. & Bedingfield, James P. - 121-142 The effect of internal service funds on the comparability of government accounting numbers
by Sharp, Florence Cowan & Ingram, Robert W. - 143-160 Data source and measurement differences in municipal accounting measures
by Icerman, Rhoda Caudill & Welch, Judith K.
1989, Volume 8, Issue 1
- 1-27 Taxpayer compliance under uncertainty
by Beck, Paul J. & Jung, Woon-Oh - 29-55 An empirical investigation of factors affecting the timeliness of reporting by municipalities
by Dwyer, Peggy D. & Wilson, Earl R. - 57-68 Representational faithfulness and economic consequences: Their roles in accounting policy
by Ingram, Robert W. & Rayburn, Frank R. - 69-80 The pragmatic and ethical distinction between two approaches to accounting policy making
by Ruland, Robert G.
1988, Volume 7, Issue 4
- 253-260 Accounting data and the economic performance of firms
by Fisher, Franklin M. - 261-266 The usefulness of accounting data in measuring the economic performance of firms
by Whittington, Geoffrey - 267-292 On the validity of accounting rates of return in cross-sectional analysis: Theory, evidence, and implications
by Salamon, Gerald L. - 293-311 Cash recovery rates, accounting rates of return, and the estimation of economic performance
by Griner, E. H. & Stark, A. W. - 313-334 Concentration and profits: A test of the accounting bias hypothesis
by Connolly, Robert A. & Hirschey, Mark
1988, Volume 7, Issue 3
- 157-183 Toward understanding the determinants of pension underfunding in the public sector
by Marks, Barry R. & Raman, K. K. & Wilson, Earl R. - 185-200 Do firms pay to pool?: Some empirical evidence
by Nathan, Kevin - 201-249 An historical case study of planning and control under uncertainty: The weapons acquisition process for the U.S. ironclad Monitor
by Mayer-Sommer, Alan P.
1988, Volume 7, Issue 2
- 77-96 An assessment of the impact of diagnosis-related group (DRG)-based reimbursement on the technical efficiency of New Jersey hospitals using data envelopment analysis
by Borden, James P. - 97-111 Mergers and the double taxation of corporate income
by Petruzzi, Christopher R. - 113-136 Early withdrawals from individual retirement accounts (IRAs) after the 1986 Tax Reform Act
by Saftner, Donald V. & O'Neil, Cherie J. - 137-154 A perspective on Solomons' quest for credibility in financial reporting
by Johnson, Steven B.
1988, Volume 7, Issue 1
- 1-28 Taxpayer behavior in response to taxation: An experimental analysis
by Swenson, Charles W. - 29-42 Financial reporting by multinational enterprises: Accounting policy choice in a developing country
by Zubaidur Rahman, M. & Scapens, Robert W. - 43-63 The association between the adoption of short-term bonus plans and corporate expenditures
by Waegelein, James F. - 65-74 Capital budgeting, public service organizations and UK government policy
by Lapsley, Irvine
1987, Volume 6, Issue 3
- 157-167 Population aging: Some accounting considerations
by Loeb, Stephen E. - 169-183 Intergovernmental grants and local needs
by Giroux, Gary & Wiggins, Casper - 185-207 The formation and termination of the Cost Accounting Standards Board: Legislative intervention in accounting standard-setting
by Davis, Stanley W. & Menon, Krishnagopal - 209-217 Some thoughts on "A cost-benefit analysis of accounting for inflation"
by Stark, A. W. - 219-228 A discussion of cost-benefit analysis methodology
by Espahbodi, Reza & Hendrikson, Harvey
1987, Volume 6, Issue 2
- 75-85 Accounting infrastructure and economic development
by Lee, Chi-Wen Jevons - 87-113 Bondholder and stockholder reactions to discretionary accounting changes
by Harrison, Walter Jr. & Grudnitski, Gary - 115-137 An empirical assessment of the effects of the investment tax credit legislation on returns to equity securities
by Ayres, Frances L. - 139-153 Earnings variability, firm size, and the information content in management forecasts of annual earnings
by Cox, Clifford T.
1987, Volume 6, Issue 1
- 1-8 Accountants' liability and audit failures: When the umpire strikes out
by Kaplan, Richard L. - 9-34 Judicial intervention in accounting behavior: A reevaluation of the nineteenth century experience
by Reid, Jean Margo - 35-57 Lobbying against proposed accounting standards: The case of employers' pension accounting
by Francis, Jere R. - 59-72 Accounting standards and Olson's theory of collective action
by Lindahl, Frederick W.
1986, Volume 5, Issue 4
- 217-232 Federal capital expenditures and budget deficits: Gross national product and labor implications
by Gordon, Lawrence A. & Kleiner, Morris M. & Natarajan, R. - 233-250 State audit budgets and market assessments of credit risk
by Marks, Barry R. & Raman, K. K. - 251-265 Auditor changes following big eight mergers with non-big eight audit firms
by Healy, Paul & Lys, Thomas - 267-285 Accounting measures of unfunded pension liabilities and the expected present value of future pension cash flows
by Selling, Thomas I. & Stickney, Clyde P.
1986, Volume 5, Issue 3
- 143-165 An economic analysis of competitive bidding for public sector audit engagements
by Beck, Paul J. & Barefield, Russell M. - 167-189 Consolidated versus fund-type accounting statements: The perspectives of constituents
by Gaffney, Mary Anne - 191-214 A value explicit approach for evaluating corporate social performance
by Wokutch, Richard E. & Fahey, Liam
1986, Volume 5, Issue 2
- 77-91 The decision to terminate overfunded pension plans
by Hamdallah, Ahmed El-Sayed & Ruland, William - 93-110 Comparison of conventional and adjusted performance measures under simulated price stabilization
by Sharp, Robert F. - 111-140 The impact of nonmonetary performance measures upon budgetary decision making in the public sector
by Reed, Sarah A.
1986, Volume 5, Issue 1
- 1-4 Accounting regulation: some further research questions
by Loeb, Stephen E. - 5-19 Accounting licensure, quality, and the "cadillac effect"
by Young, S. David - 21-29 The usefulness of current-cost measures of debt in assessing systematic risk: extending the provisions of SFAS no. 33
by Mulford, Charles W. - 31-55 A cos-benefit analysis of accounting for inflation
by Espahbodi, Reza & Hendrickson, Harvey - 57-74 Diocesan financial disclosure: A quality assessment
by Rowe, Thomas M. & Giroux, Gary A.
1985, Volume 4, Issue 4
- 249-249 Accounting and public policy: Theme issues and a call for papers
by Gordon, Lawrence A. & Loeb, Stephen E. - 251-276 The effects of governmental accounting methods on asset-acquisition decisions: A theoretical model and three case studies
by Sharp, Florence C. - 277-300 Traditional and emergent theories of budgeting: An empirical analysis
by Covaleski, Mark A. & Dirsmith, Mark W. & Jablonsky, Stephen F. - 301-316 Governmental budgeting as ex ante financial accounting: The United Kingdom case
by Pendlebury, Maurice & Jones, Rowan - 317-328 Stochastic and nonstochastic determinants of changes in client-industry concentrations for large public-accounting firms
by Campbell, Terry L. & McNiel, Douglas W.
1985, Volume 4, Issue 3
- 161-174 The possible new shape of accounting in the United States
by Chatov, Robert - 175-200 Class-action privileges and contingent legal fees: Investor and lawyer incentives to litigate and the effect on audit quality
by DeJong, Douglas V. - 201-223 Cultural influence on corporate and governmental involvement in accounting policy determination in Japan
by McKinnon, Jill L. & Harrison, Graeme L. - 225-231 Inventories, credit transactions, and the marginal effective tax rate
by Stark, A. W. - 233-239 On accounting information and municipal bond interest cost
by Dhaliwal, Dan S. & Sorensen, Eric H. - 241-245 Accounting information and municipal bond interest cost methodological considerations
by Dhaliwal, Dan S. & Sorensen, Eric H.
1985, Volume 4, Issue 2
- 83-110 Reimbursement rate setting for Medicaid prescription drugs based on relative efficiencies
by Capettini, Robert & Dittman, David A. & Morey, Richard C. - 111-121 The effects of tax provisions on long-run investment prospects
by Reichenstein, William R. & Raabe, William A. - 123-148 Implications of formal grammars for accounting policy development
by Stephens, Ray G. & Dillard, Jesse F. & Dennis, David K. - 149-157 Pension ratios as "correlates" of municipal pension underfunding
by Marks, Barry R. & Raman, K. K.
1985, Volume 4, Issue 1
- 1-12 Comparability: An analytic examination
by Revsine, Lawrence - 13-31 Corporate director liability and monitoring preferences
by Eichenseher, John W. & Shields, David - 33-79 The market for public accounting services: Demand, supply and regulation
by Benston, George J.
1984, Volume 3, Issue 4
- 253-257 Public policy implications of financial information requirements under the national labor relations act
by Kleiner, Morris M. - 259-292 Accounting and budgeting systems: The issue of congruency
by Gordon, Lawrence A. & Sellers, Fred E. - 293-310 A fundamental flaw of debt limitations for state and local governments
by Granof, Michael H. - 311-323 Code of ethics: The professional catch 22
by Beach, John E.
1984, Volume 3, Issue 3
- 165-183 Institutional legitimacy and the FASB
by Johnson, Steven B. & Solomons, David - 185-197 Company size and the issue of quarterly segment reporting
by Silhan, Peter A. - 199-221 A suggested classification for social accounting research
by Mathews, M. R. - 223-237 Duty, obligation, and responsibility in accounting policy making
by Ruland, Robert G. - 239-248 "Economic, political, and civil indicators and reporting and disclosure adequacy: Empirical investigation": A comment
by Parkinson, J. M. - 249-250 "Economic, political and civil indicators and reporting and disclosure adequacy: Empirical investigation": A reply
by Belkaoui, Ahmed
1984, Volume 3, Issue 2
- 81-89 Federal capital investment policy: A role for accounting
by Heuer, Mark A. - 91-106 The role of generally accepted reporting methods in the public sector: An empirical test
by Baber, William R. & Sen, Pradyot K. - 107-122 State regulation of accounting practices and municipal borrowing costs
by Benson, Earl D. & Marks, Barry R. & Raman, K. K. - 123-137 The costs of complying with a government data collection program: the FTC's Line of Business Report
by Benston, George J. - 139-162 An empirical examination of capital expenditure in the health sector
by Covaleski, Mark A. & Davis, Charles J.
1984, Volume 3, Issue 1
- 1-8 Codes of ethics and self-regulation for non-public accountants: A public policy perspective
by Loeb, Stephen E. - 9-28 Accounting information and municipal bond net interest cost: An empirical evaluation
by Apostolou, Nicholas G. & Reeve, James M. & Giroux, Gary A. - 29-38 Tax reform: Analyzing a comprehensive income tax
by Robinson, John R. - 39-54 Consumer deposit demand, interest rate differentials, and public welfare
by Edmister, Robert O. & Merriken, Harry E. - 55-74 Theories of the state and the state of accounting: Economic reductionism and political voluntarism in accounting regulation theory
by Tinker, Anthony - 75-78 A comment on: "Effective corporate tax rates"
by Bernard, Victor L.
1983, Volume 2, Issue 4
- 225-237 Core theory and uniformity in accounting: Rationalizing the accounting rulemaker
by Aivazian, Varouj A. & Callen, Jeffrey L. - 239-262 The perceived instability of tax legislation and its effect on consumption-investment decisions
by Halperin, Robert - 263-280 Discovering an accountant's tax accrual workpapers: Should auditors join the priveleged few?
by Volz, William H. - 281-288 A look at the public policy conflict regarding the discovery of accountants' tax accrual workpapers
by Leete, Burt A. - 289-307 Failure prediction: Sensitivity of classification accuracy to alternative statistical methods and variable sets
by Hamer, Michelle M.
1983, Volume 2, Issue 3
- 143-146 Accounting and public policy
by Havens, Harry S. - 147-165 Municipal bond market recognition of pension reporting practices
by Copeland, Ronald M. & Ingram, Robert W. - 167-187 The investment tax credit in capital replacement: A simulation
by Hawkins, C. A. & Leggett, D. N. - 189-205 The economic rationale for the nature and extent of corporate financial disclosure regulation: A critical assessment
by Cooper, Kerry & Keim, Gerald D. - 207-219 Economic, political, and civil indicators and reporting and disclosure adequacy: Empirical investigation
by Belkaoui, Ahmed
1983, Volume 2, Issue 2
- 75-81 On the accountability-based conceptual framework of accounting
by Ijiri, Yuji - 83-98 Utilization of SFAS No. 14 disclosures in assessing operating risk
by Dhaliwal, Dan S. & Mboya, Fratern M. & Barefield, Russell M. - 99-114 Integrating human resource accounting into the public policy process: An illustration
by Euske, K. J. & Rock, C. Jr. - 115-131 Industry, market structure, and the informational content of financial statements
by Zeghal, Daniel - 133-140 Where have all the deep discounts gone?
by Greer, Willis Jr.
1983, Volume 2, Issue 1
- 1-4 Federal capital investments and public policy : The budgeting link
by Gordon, Lawrence A. - 5-17 The importance of state accounting practices for creditor decisions
by Ingram, Robert W. - 19-42 Simple theories for complex processes: Accounting policy and the market for myopia
by Lowe, E. A. & Puxty, A. G. & Laughlin, R. C. - 43-62 Auditor independence and nonaudit services : Director views and their policy implications
by Pany, Kurt & Reckers, P. M. J. - 63-72 Systematic risk and the theory of the firm : A reexamination
by Goldenberg, David H. & Chiang, Raymond
1982, Volume 1, Issue 1
- 1-3 Accounting and public policy
by Gordon, Lawrence A. & Loeb, Stephen E. - 5-17 An analysis of the role of accounting standards for enhancing corporate governance and social responsibility
by Benston, George J. - 19-32 Strategic behavior and regulation research in accounting
by Amershi, Amin H. & Demski, Joel S. & Wolfson, Mark A. - 33-57 Disclosure regulation and public policy a sociohistorical reappraisal
by Merino, Barbara Dubis & Neimark, Marilyn Dale - 59-77 The effectiveness of electric utility price regulation in the 1970s a stochastic dominance analysis
by Aharony, Joseph & Falk, Haim