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Content
September 2012, Volume 29, Issue 3
- 928-955 The Effect of Foreign Reinvestment and Financial Reporting Incentives on Cross†Jurisdictional Income Shifting
by Kenneth J. Klassen & Stacie Kelley Laplante - 956-990 Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements
by Ying Cao & Linda A. Myers & Thomas C. Omer - 991-1012 Investors’ Reliance on Analysts’ Stock Recommendations and Mitigating Mechanisms for Potential Overreliance
by Khim Kelly & Bernardine Low & Hun†Tong Tan & Seet†Koh Tan
June 2012, Volume 29, Issue 2
- 360-360 Ships Passing in the Night: Highlighting Complementary Accounting Research Across Paradigms
by Steven E. Salterio - 361-381 Investor Reactions to Contrasts Between the Earnings Preannouncements of Peer Firms
by Mario J. Maletta & Yue (May) Zhang - 382-397 Interactive Discretionary Disclosures
by Bjorn N. Jorgensen & Michael T. Kirschenheiter - 398-402 Discussion of “Interactive Discretionary Disclosuresâ€
by Phillip C. Stocken - 403-431 Information Environment, Dividend Changes, and Signaling: Evidence from ADR Firms
by Raj Aggarwal & Jian Cao & Feng Chen - 432-452 The Effects of Preventive and Detective Controls on Employee Performance and Motivation
by Margaret H. Christ & Scott A. Emett & Scott L. Summers & David A. Wood - 453-486 Board Monitoring, Consulting, and Reward Structures
by George Drymiotes & Konduru Sivaramakrishnan - 487-504 An Inductive Typology of Auditing Research
by Cã‰Dric Lesage & Heidi Wechtler - 505-537 Conflict of Interest or Information Sharing? Evidence from Affiliated Analyst Performance in Korea
by Youngdeok Lim & Kooyul Jung - 538-562 Challenges for Implementation of Fair Value Accounting in Emerging Markets: Evidence from China
by Xianjie He & T.J. Wong & Danqing Young - 563-589 Performance Spillover in a Multitask Environment
by Gary Hecht & Ivo Tafkov & Kristy L. Towry - 590-620 Managers’ Incorporation of the Value of Real Options into Their Long†Term Investment Decisions: An Experimental Investigation
by Christine A. Denison & Anne M. Farrell & Kevin E. Jackson - 621-654 R&D Intensity and the Value of Analysts’ Recommendations
by Dan Palmon & Ari Yezegel
March 2012, Volume 29, Issue 1
- 13-37 Accounting and Undocumented Work
by Dean Neu - 38-56 Accounting Conservatism, Aggregation, and Information Quality
by Qintao Fan & Xiao†Jun Zhang - 57-93 Auditors’ Organizational Form, Legal Liability, and Reporting Conservatism: Evidence from China
by Michael Firth & Phyllis L. L. Mo & Raymond M. K. Wong - 94-118 Audit Fee Reductions from Internal Audit†Provided Assistance: The Incremental Impact of Internal Audit Characteristics
by Lawrence J. Abbott & Susan Parker & Gary F. Peters - 119-151 Frictions in the CEO Labor Market: The Role of Talent Agents in CEO Compensation
by Shivaram Rajgopal & Daniel Taylor & Mohan Venkatachalam - 152-175 The Effect of Type of Internal Control Report on Users’ Confidence in the Accompanying Financial Statement Audit Report
by Stephen Kwaku Asare & Arnold Wright - 176-190 The Effect of Imprecise Information on Incentives and Team Production
by Naomi R. Rothenberg - 191-220 Insider Trading and Earnings Management in Distressed Firms
by Messod D. Beneish & Eric Press & Mark E. Vargus - 221-251 A Diagnostic for Earnings Management Using Changes in Asset Turnover and Profit Margin
by Ivo Ph. Jansen & Sundaresh Ramnath & Teri Lombardi Yohn - 252-282 The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs
by Clara Xiaoling Chen & Hai Lu & Theodore Sougiannis - 283-311 Founder Succession and Accounting Properties
by Joseph P.H. Fan & T.J. Wong & Tianyu Zhang - 312-340 Audit Partner Specialization and Audit Fees: Some Evidence from Sweden
by Mikko Zerni - 341-348 Discussion of “Audit Partner Specialization and Audit Fees: Some Evidence from Swedenâ€
by Jean C. Bedard
December 2011, Volume 28, Issue 5
- 1438-1466 Real Options in the Motion Picture Industry: Evidence from Film Marketing and Sequels
by James Jianxin Gong & Wim A. Van der Stede & S. Mark Young - 1467-1483 Board Independence, Executive Pay, and the Adoption of Pet Projects
by Volker Laux & Brian Mittendorf - 1484-1509 Do Auditor†Provided Tax Services Improve the Estimate of Tax Reserves?
by Cristi A. Gleason & Lillian F. Mills - 1510-1536 The Effects of Recurring and Nonrecurring Tax, Audit†Related, and Other Nonaudit Services on Auditor Independence
by Jeffrey S. Paterson & Adrian Valencia - 1537-1561 Is Environmental Performance a Determinant of Bond Pricing? Evidence from the U.S. Pulp and Paper and Chemical Industries
by Thomas E. Schneider - 1562-1584 Dividing the Pie: The Influence of Managerial Discretion Extent on Bonus Pool Allocation
by Wendy J. Bailey & Gary Hecht & Kristy L. Towry - 1585-1609 Revisiting the Relevance and Reliability of Non†GAAP Reporting: The Case of the Income Trusts
by Denis Cormier & Pascale Lapointe†Antunes & Michel Magnan - 1610-1644 Female Directors and Earnings Quality
by Bin Srinidhi & Ferdinand A. Gul & Judy Tsui - 1645-1668 CEO Ability and Management Earnings Forecasts
by Bok Baik & David B. Farber & Sam (Sunghan) Lee
December 2011, Volume 28, Issue 4
- 1082-1084 Twenty†Fifth Anniversary of the Contemporary Accounting Research Conference Issue
by Steven Salterio - 1085-1122 The Relation between Expected Returns, Realized Returns, and Firm Risk Characteristics
by Christine A. Botosan & Marlene A. Plumlee & HE Wen - 1123-1140 Teams, Leaders, and Performance Measures
by Naomi R. Rothenberg - 1141-1179 Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices
by Weili GE & Dawn Matsumoto & Jenny Li Zhang - 1180-1189 Discussion of “Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practicesâ€
by Susan D. Krische - 1190-1224 Retracted: The Relationship between Perceived Tone at the Top and Earnings Quality
by James E. Hunton & Rani Hoitash & Jay C. Thibodeau - 1225-1229 Discussion of “The Relationship between Perceived Tone at the Top and Earnings Qualityâ€
by Jean Bédard - 1230-1266 The Case of Sustainability Assurance: Constructing a New Assurance Service
by Brendan O’Dwyer - 1267-1277 Double Loop Learning; or, Just Another Service to Sell: A Comment on “The Case of Sustainability Assurance: Constructing a New Assurance Serviceâ€
by Jesse Dillard - 1278-1297 Short Interest as a Signal of Audit Risk
by Cory A. Cassell & Michael S. Drake & Stephanie J. Rasmussen - 1298-1303 Discussion of “Short Interest as a Signal of Audit Riskâ€
by Marleen Willekens - 1304-1343 Information Externalities along the Supply Chain: The Economic Determinants of Suppliers’ Stock Price Reaction to Their Customers’ Earnings Announcements
by Shail Pandit & Charles E. Wasley & Tzachi Zach - 1344-1348 Discussion of “Information Externalities along the Supply Chain: The Economic Determinants of Suppliers’ Stock Price Reaction to Their Customers’ Earnings Announcementsâ€
by J. Richard Dietrich - 1349-1387 Corporate Frugality: Theory, Measurement and Practice
by Shannon W. Anderson & Anne M. Lillis - 1388-1396 Developing Good Measures to Advance Management Accounting and Control Research: A Discussion of “Corporate Frugality: Theory, Measurement, and Practiceâ€
by Tatiana Sandino - 1397-1422 The Use of Collaborative Interfirm Contracts in the Presence of Task and Demand Uncertainty
by Ranjani Krishnan & Fabienne Miller & Karen Sedatole - 1423-1428 “The Use of Collaborative Interfirm Contracts in the Presence of Task and Demand Uncertainty†: A Discussion
by Wai Fong Chua
September 2011, Volume 28, Issue 3
- 747-793 Employees’ Subjective Valuations of Their Stock Options: Evidence on the Distribution of Valuations and the Use of Simple Anchors
by Anne M. Farrell & Susan D. Krische & Karen L. Sedatole - 794-830 Equity Incentives and Long†Term Value Created by SG&A Expenditure
by Rajiv D. Banker & Rong Huang & Ramachandran Natarajan - 831-836 Discussion of “Equity Incentives and Long†Term Value Created by SG&A Expenditureâ€
by Michal Matějka - 837-858 Improving Auditors’ Fraud Judgments Using a Frequency Response Mode
by Natalia Kochetova†kozloski & William F. Messier Jr. & Aasmund Eilifsen - 859-891 Did the Waste Management Audit Failures Signal Lower Firm†Wide Audit Quality at Arthur Andersen?
by Steven Cahan & Wei Zhang & David Veenman - 892-925 Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China
by Hanwen Chen & Jeff Zeyun Chen & Gerald J. Lobo & Yanyan Wang - 926-956 Market Efficiency and the Post†Earnings Announcement Drift
by Dennis Y. Chung & Karel Hrazdil - 957-989 Do the Benefits of Reducing Accounting Complexity Persist in Markets Prone to Bubble?
by Jessen L. Hobson - 990-1017 The Market Pricing of Special Items that are Included in versus Excluded from Street Earnings
by Charles Hsu & William Kross - 1018-1045 Integrated Information Systems and Alliance Partner Trust
by Andreas I. Nicolaou & Karen L. Sedatole & Nancy K. Lankton - 1046-1071 Transaction Structuring and Canadian Convertible Debt
by Thomas W. Scott & Christine I. Wiedman & Heather A. Wier
June 2011, Volume 28, Issue 2
- 396-430 CEO Involvement in Selecting Board Members, Audit Committee Effectiveness, and Restatements
by Joseph V. Carcello & Terry L. Neal & Zoe†Vonna Palmrose & Susan Scholz - 431-471 Trading Volume Around Earnings Announcements and Other Financial Reports: Theory, Research Design, Empirical Evidence, and Directions for Future Research
by Linda Smith Bamber & Orie E. Barron & Douglas E. Stevens - 472-486 Transferring Risk Preferences from Taxes to Investments
by Diana Falsetta & Brad Tuttle - 487-516 The Relative Importance of Firm Incentives versus Country Factors in the Demand for Assurance Services by Private Entities
by Jere R. Francis & Inder K. Khurana & Xiumin Martin & Raynolde Pereira - 517-553 Corporate Governance and Earnings Management by Classification Shifting
by In†Mu Haw & Simon S.M. Ho & Annie Yuansha Li - 554-579 Cost Information and Pricing: Empirical Evidence
by Sylvia Hsingwen Hsu - 580-584 Discussion of “Cost Information and Pricing: Empirical Evidenceâ€
by Ranjani Krishnan - 585-615 Voluntary Audits and the Cost of Debt Capital for Privately Held Firms: Korean Evidence
by Jeong†Bon Kim & Dan A. Simunic & Michael T. Stein & CHEONG H. YI - 616-642 Wage Negotiation, Employee Effort, and Firm Profit under Output†Based versus Fixed†Wage Incentive Contracts
by Xi (Jason) Kuang & Donald V. Moser - 643-674 The Role of IRS Monitoring in Equity Pricing in Public Firms
by Sadok El Ghoul & Omrane Guedhami & Jeffrey Pittman - 675-707 Direct and Indirect Effects of Internal Control Weaknesses on Accrual Quality: Evidence from a Unique Canadian Regulatory Setting
by Hai Lu & Gordon Richardson & Steven Salterio - 708-736 Using Prototypes to Induce Experimentation and Knowledge Integration in the Development of Enabling Accounting Information
by Marc Wouters & Diana Roijmans
March 2011, Volume 28, Issue 1
- 17-82 Predicting Material Accounting Misstatements
by Patricia M. Dechow & Weili Ge & Chad R. Larson & Richard G. Sloan - 83-123 Drivers and Consequences of Short†Term Production Decisions: Evidence from the Auto Industry
by Alexander Brüggen & Ranjani Krishnan & Karen L Sedatole - 125-173 The Effect of Litigation Risk on Management Earnings Forecasts
by Zhiyan Cao & Ganapathi S. Narayanamoorthy - 175-213 Aggregate Quasi Rents and Auditor Independence: Evidence from Audit Firm Mergers in China
by K. Hung Chan & Donghui Wu - 215-262 Do Private Company Targets that Hire Big 4 Auditors Receive Higher Proceeds?
by Gus De Franco & Ilanit Gavious & Justin Y. Jin & Gordon D. Richardson - 263-291 Client Stock Market Reaction to PCAOB Sanctions Against a Big 4 Auditor
by Carol Callaway Dee & Ayalew Lulseged & Tianming Zhang - 293-330 Firm Disclosure Policy and the Choice Between Private and Public Debt
by Dan S. Dhaliwal & Inder K. Khurana & Raynolde Pereira - 331-383 Changes in Corporate Governance Associated with the Revelation of Internal Control Material Weaknesses and Their Subsequent Remediation
by Karla Johnstone & Chan Li & Kathleen Hertz Rupley
December 2010, Volume 27, Issue 4
- 997-1023 Retracted: Decision Aid Reliance: A Longitudinal Field Study Involving Professional Buy†Side Financial Analysts
by James Hunton & Vicky Arnold & Jacqueline L. Reck - 1025-1062 Brokerage Industry Self†Regulation: The Case of Analysts’ Background Disclosures
by Lawrence D. Brown & Artur Hugon & Hai Lu - 1063-1091 Endogenous Accounting Bias when Decision Making and Control Interact
by Qi Chen & Brian Mittendorf & Yun Zhang - 1093-1129 Accounting for Social†Purpose Alliances: Confronting the HIV/AIDS Pandemic in Africa
by Abu Rahaman & Dean Neu & Jeff Everett - 1131-1167 International Evidence on Analyst Stock Recommendations, Valuations, and Returns
by Ran Barniv & Ole†Kristian Hope & Mark Myring & Wayne B. Thomas - 1169-1206 The Entrenchment Problem, Corporate Governance Mechanisms, and Firm Value
by Mikko Zerni & Juha†Pekka Kallunki & Henrik Nilsson - 1207-1239 Effects of the Timing of Auditors’ Income†Reducing Adjustment Concessions on Financial Officers’ Negotiation Judgments
by Hun†Tong Tan & Ken T. Trotman
September 2010, Volume 27, Issue 3
- 727-750 Is Analyst Earnings Forecast Ability Only Firm Specific?
by Lawrence D. Brown & Emad Mohammad - 751-786 Corporate Governance in the Post†Sarbanes†Oxley Era: Auditors’ Experiences
by Jeffrey Cohen & Ganesh Krishnamoorthy & Arnie Wright - 787-827 The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees
by Dan Dhaliwal & Vic Naiker & Farshid Navissi - 829-854 Price Divergence from Fundamental Value and the Value Relevance of Accounting Information
by Simon Yu Kit Fung & Lixin (Nancy) Su & Xindong (Kevin) Zhu - 855-888 The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks
by Katherine A. Gunny - 889-922 The Implications of Absorption Cost Accounting and Production Decisions for Future Firm Performance and Valuation
by Mahendra Gupta & Mikhail Pevzner & Chandra Seethamraju - 923-957 Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence
by Chee†Yeow Lim & Hun†Tong Tan - 959-981 Subcertification and Relationship Quality: Effects on Subordinate Effort
by Thomas W. Vance
June 2010, Volume 27, Issue 2
- 343-343 Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes
by Benjamin C. Ayers & Stacie Kelley Laplante & Sean T. Mcguire - 344-344 Accounting Conservatism and the Temporal Trends in Current Earnings’ Ability to Predict Future Cash Flows versus Future Earnings: Evidence on the Trade†off between Relevance and Reliability
by Sati P. Bandyopadhyay & Changling Chen & Alan G. Huang & Ranjini Jha - 345-345 Equity Valuation Effects of the Pension Protection Act of 2006
by JOHN L. CAMPBELL & DAN S. DHALIWAL & WILLIAM C. SCHWARTZ, Jr - 346-346 An Analytical Model for External Auditor Evaluation of the Internal Audit Function Using Belief Functions
by Vikram Desai & Robin W. Roberts & Rajendra Srivastava - 347-347 Accuracy of Relative Weights on Multiple Leading Performance Measures: Effects on Managerial Performance and Knowledge
by Khim Kelly - 348-348 The Effect of Short Selling on Market Reactions to Earnings Announcements
by Dennis J. Lasser & Xue Wang & Yan Zhang - 349-349 The Economic Value of Auditing and Its Effectiveness in Public School Operations
by Yoshie Saito & Christopher S. Mcintosh - 350-350 The World Has Changed—Have Analytical Procedure Practices?
by Greg Trompeter & Arnold Wright - 351-351 Évaluation du crédit et fiscalité : l’incidence des écarts entre résultat comptable et résultat fiscal sur la variation des notations
by Benjamin C. Ayers & Stacie Kelley Laplante & Sean T. Mcguire - 352-352 Prudence comptable et évolution temporelle des propriétés prévisionnelles des résultats de l’exercice en ce qui a traitaux flux de trésorerie futurs et aux résultats futurs: constatations relatives au compromis pertinence†fiabilité
by Sati P. Bandyopadhyay & Changling Chen & Alan G. Huang & Ranjini Jha - 353-353 Répercussions de la Pension Protection Act de 2006 sur la valeur boursière
by JOHN L. CAMPBELL & DAN S. DHALIWAL & WILLIAM C. SCHWARTZ, Jr - 354-354 Un modèle analytique d’évaluation de l’audit interne faisant appel aux fonctions de croyance, à l’usage de l’auditeur externe
by Vikram Desai & Robin W. Roberts & Rajendra Srivastava - 355-355 Exactitude des coefficients de pondération de multiples indicateurs avancés de rendement : incidence sur le rendement et les connaissances des gestionnaires
by Khim Kelly - 356-356 L’incidence de la vente à découvert sur les réactions du marchéà la publication des résultats
by Dennis J. Lasser & Xue Wang & Yan Zhang - 357-357 La valeur économique de l’audit et son efficacité dans le fonctionnement de l’école publique
by Yoshie Saito & Christopher S. Mcintosh - 358-358 Le monde a changé—peut†on en dire autant des méthodes utilisées dans la mise en œuvre des procédures analytiques?
by Greg Trompeter & Arnold Wright - 359-402 Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes
by Benjamin C. Ayers & Stacie Kelley Laplante & Sean T. Mcguire - 403-411 Discussion of “Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changesâ€
by Ryan Wilson - 413-460 Accounting Conservatism and the Temporal Trends in Current Earnings’ Ability to Predict Future Cash Flows versus Future Earnings: Evidence on the Trade†off between Relevance and Reliability
by Sati P. Bandyopadhyay & Changling Chen & Alan G. Huang & Ranjini Jha - 461-467 Discussion of “Accounting Conservatism and the Temporal Trends in Current Earnings’ Ability to Predict Future Cash Flows versus Future Earnings: Evidence on the Trade†off between Relevance and Reliabilityâ€
by Edward J. Riedl - 469-536 Equity Valuation Effects of the Pension Protection Act of 2006
by John L. Campbell & Dan S. Dhaliwal & William C. Schwartz Jr. - 537-575 An Analytical Model for External Auditor Evaluation of the Internal Audit Function Using Belief Functions
by Vikram Desai & Robin W. Roberts & Rajendra Srivastava - 577-608 Accuracy of Relative Weights on Multiple Leading Performance Measures: Effects on Managerial Performance and Knowledge
by Khim Kelly - 609-638 The Effect of Short Selling on Market Reactions to Earnings Announcements
by Dennis J. Lasser & Xue Wang & Yan Zhang - 639-667 The Economic Value of Auditing and Its Effectiveness in Public School Operations
by Yoshie Saito & Christopher S. Mcintosh - 669-700 The World Has Changed—Have Analytical Procedure Practices?
by Greg Trompeter & Arnold Wright - 701-709 Discussion of “The World Has Changed—Have Analytical Procedure Practices?â€
by Vaughan S. Radcliffe
March 2010, Volume 27, Issue 1
- 1-1 The Effect of Private Information and Monitoring on the Role of Accounting Quality in Investment Decisions
by Anne Beatty & W. Scott Liao & Joseph Weber - 2-2 Creditors’ and Shareholders’ Reporting Demands in Public Versus Private Firms: Evidence from Europe
by Erik Peek & Rick Cuijpers & Willem Buijink - 3-3 The Effects of Financial Statement Information Proximity and Feedback on Cash Flow Forecasts
by Frank D. Hodge & Patrick E. Hopkins & David A. Wood - 4-4 To Guide or Not to Guide? Causes and Consequences of Stopping Quarterly Earnings Guidance
by Joel F. Houston & Baruch Lev & Jennifer Wu Tucker - 5-5 When Do Analysts Adjust for Biases in Management Guidance? Effects of Guidance Track Record and Analysts’ Incentives
by Hun†Tong Tan & Robert Libby & James E. Hunton - 6-6 Big Five Audits and Accounting Fraud
by Clive Lennox & Jeffrey A. Pittman - 7-7 Analysts’ Use of Nonfinancial Information Disclosures
by Ana Simpson - 8-8 Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items
by Edward J. Riedl & Suraj Srinivasan - 9-9 L’incidence de l’information privilégiée et du contrôle continu sur le rôle de la qualité de la comptabilité dans les décisions d’investissement
by Anne Beatty & W. Scott Liao & Joseph Weber - 10-10 Exigences des créanciers et des actionnaires en matière d’information dans les entreprises à capital ouvert par rapport aux entreprises à capital fermé observations européennes
by Erik Peek & Rick Cuijpers & Willem Buijnk - 11-11 Les conséquences de la proximité de l’information contenue dans les états financiers et de l’information rétroactive relative aux prévisions de flux de trésorerie
by Frank D. Hodge & Patrick E. Hopkins & David A. Wood - 12-12 Annoncer ou ne pas annoncer? Causes et conséquences de l’abandon des annonces de résultats trimestriels prévisionnels
by Joel F. Houston & Baruch Lev & Jennifer Wu Tucker - 13-13 Quand les analystes ajustent†ils leurs évaluations en fonction du biais des annonces de résultats prévisionnels ? Conséquences de la feuille de route des entreprises en ce qui a trait à la publication de résultats prévisionnels et enjeux motivant les analystes
by Hun†Tong Tan & Robert Libby & James E. Hunton - 14-14 Audits des Cinq Grands et fraude comptable
by Clive Lennox & Jeffrey A. Pizttman - 15-15 Utilisation par les analystes des informations non financières publiées
by Ana Simpson - 16-16 Indication de la performance de l’entreprise au moyen de la présentation des états financiers: une analyse faisant appel aux éléments exceptionnels
by Edward J. Riedl & Suraj Srinivasan - 17-47 The Effect of Private Information and Monitoring on the Role of Accounting Quality in Investment Decisions
by Anne Beatty & W. Scott Liao & Joseph Weber - 49-91 Creditors’ and Shareholders’ Reporting Demands in Public Versus Private Firms: Evidence from Europe
by Erik Peek & Rick Cuijpers & Willem Buijink - 93-99 Discussion of “Creditors’ and Shareholders’ Reporting Demands in Public Versus Private Firms: Evidence from Europeâ€
by Robert M. Bushman - 101-133 The Effects of Financial Statement Information Proximity and Feedback on Cash Flow Forecasts
by Frank D. Hodge & Patrick E. Hopkins & David A. Wood - 135-142 Discussion of “The Effects of Financial Statement Information Proximity and Feedback on Cash Flow Forecastsâ€
by Joan Luft - 143-185 To Guide or Not to Guide? Causes and Consequences of Stopping Quarterly Earnings Guidance
by Joel F. Houston & Baruch Lev & Jennifer Wu Tucker - 187-208 Retracted: When Do Analysts Adjust for Biases in Management Guidance? Effects of Guidance Track Record and Analysts’ Incentives
by HUN†TONG TAN & ROBERT Libby & JAMES E. HUNTON - 209-247 Big Five Audits and Accounting Fraud
by Clive Lennox & Jeffrey A. Pittman - 249-288 Analysts’ Use of Nonfinancial Information Disclosures
by Ana Simpson - 289-332 Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items
by Edward J. Riedl & Suraj Srinivasan
December 2009, Volume 26, Issue 4
- 987-1027 What Went Wrong? The Downfall of Arthur Andersen and the Construction of Controllability Boundaries Surrounding Financial Auditing
by Yves Gendron & Laura F. Spira - 1029-1065 CEO Risk†Related Incentives and Income Smoothing
by Julia Grant & Garen Markarian & Antonio Parbonetti - 1067-1090 The Psychological Attraction Approach to Accounting and Disclosure Policy
by David Hirshleifer & Siew Hong Teoh - 1091-1114 On the Analysis of Firms' Cash Flows
by James A. Ohlson & Jagadison K. Aier - 1115-1142 Impact of the Type of Audit Team Discussions on Auditors' Generation of Material Frauds
by Ken T. Trotman & Roger Simnett & Amna Khalifa - 1143-1174 Is Accounting Education Valued by the Stock Market? Evidence from Corporate Controller Appointments
by Nikos Vafeas - 1175-1206 Do Analysts and Investors Fully Appreciate the Implications of Book†Tax Differences for Future Earnings?
by David P. Weber - 1207-1233 Fair Value or Conservatism: The Case of the Gold Industry
by Heather A. Wier
September 2009, Volume 26, Issue 3
- 649-672 Incentives and Opportunities to Manage Earnings around Option Grants
by Terry A. Baker & Denton L. Collins & Austin L. Reitenga - 673-699 Accounting Discretion: Use or Abuse? An Analysis of Restructuring Charges Surrounding Regulator Action
by Daniel A. Bens & Rick Johnston - 701-728 The Market for Corporate Control and CEO Compensation: Complements or Substitutes?
by Shijun Cheng & Raffi J. Indjejikian - 729-765 Reducing Restatements with Increased Industry Expertise
by Chen†Lung Chin & Hsin†Yi Chi - 767-787 The Use of Remedial Tactics in Negligence Litigation
by Robert M. Cornell & Rick C. Warne & Martha M. Eining - 789-795 Discussion of "The Use of Remedial Tactics in Negligence Litigation"
by Karim Jamal - 797-831 Quarterly Earnings Patterns and Earnings Management
by Somnath Das & Pervin K. Shroff & Haiwen Zhang - 833-841 Discussion of "Quarterly Earnings Patterns and Earnings Management"
by Christine I. Wiedman - 843-865 Asset Revaluation Regulations
by Joel S. Demski & Haijin Lin & David E. M. Sappington - 867-898 Can Audit Reforms Affect the Information Role of Audits? Evidence from the German Market
by Joachim Gassen & Hollis A. Skaife - 899-932 Do Managers Value Stock Options and Restricted Stock Consistent with Economic Theory?
by Frank D. Hodge & Shiva Rajgopal & Terry Shevlin - 933-968 Is There Safety in Numbers? The Effects of Forecast Accuracy and Forecast Boldness on Financial Analysts' Credibility with Investors
by Kathryn Kadous & Molly Mercer & Jane Thayer
June 2009, Volume 26, Issue 2
- 329-357 Further Evidence on the Relation between Analysts' Forecast Dispersion and Stock Returns
by Orie E. Barron & Mary Harris Stanford & Yong Yu - 359-391 Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from Taiwan
by Wuchun Chi & Huichi Huang & Yichun Liao & Hong Xie - 393-402 Discussion of "Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from Taiwan"
by E. Michael Bamber & Linda Smith Bamber - 403-445 Corporate Governance and Backdating of Executive Stock Options
by Daniel W. Collins & Guojin Gong & Haidan Li - 447-451 "Weak" Governance May Be Optimal Governance: A Discussion of "Corporate Governance and Backdating of Executive Stock Options"
by Robert M. Bushman - 453-476 Are Assurance Services Provided by Auditors on Initial Public Offerings Influenced by Market Conditions?
by Paul A. Copley & Edward B. Douthett - 477-516 Three Threats to Validity of Choice†based and Matched†Sample Studies in Accounting Research
by Donald P. Cram & Vijay Karan & Iris Stuart - 517-548 Auditor Tenure and the Ability to Meet or Beat Earnings Forecasts
by Larry R. Davis & Billy S. Soo & Gregory M. Trompeter - 549-579 Audit Committees, Boards of Directors, and Remediation of Material Weaknesses in Internal Control
by Beng Wee Goh - 581-604 Decentralization, Transfer Pricing, and Tacit Collusion
by Mikhael Shor & Hui Chen - 605-626 Investors' Reactions to Management Disclosure Corrections: Does Presentation Format Matter?
by Hun†Tong Tan & Seet†Koh Tan
March 2009, Volume 26, Issue 1
- 15-54 Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality
by Benjamin C. Ayers & John (Xuefeng) Jiang & Stacie K. Laplante - 55-63 Discussion of "Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality"
by Jana Smith Raedy - 65-122 The Audit Committee Oversight Process
by Mark S. Beasley & Joseph V. Carcello & Dana R. Hermanson & Terry L. Neal - 123-134 Discussion of "The Audit Committee Oversight Process": Advocating Openness in Accounting Research
by Yves Gendron - 135-166 Shocks to Shocks: A Theoretical Foundation for the Information Content of Earnings
by Jeffrey L. Callen - 167-199 How Changes in Compensation Plans Affect Employee Performance, Recruitment, and Retention: An Empirical Study of a Car Dealership
by Joanna L. Y. Ho & Ling†Chu Lee & Anne Wu - 201-230 Does Client Importance Affect Auditor Independence at the Office Level? Empirical Evidence from Going†Concern Opinions
by Chan Li - 231-259 Accounting Data and Value: The Basic Results
by James A. Ohlson - 261-272 Discussion of "Accounting Data and Value: The Basic Results"
by Peter Easton - 273-301 Uncertainty and Expectation Revisions after Earnings Announcements
by P. Eric Yeung
December 2008, Volume 25, Issue 4
- 965-992 Audit Committee Incentive Compensation and Accounting Restatements
by Deborah S. Archambeault & F. Todd Dezoort & Dana R. Hermanson - 993-1006 Cost Stickiness and Core Competency: A Note
by Ramji Balakrishnan & Thomas S. Gruca - 1007-1044 Analyst Following and Credit Ratings
by Mei Cheng & K. R. Subramanyam