Research classified by Journal of Economic Literature (JEL) codes

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Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M40: General

2003

• Lengsfeld, Stephan & Schiller, Ulf, 2003, "Transfer Pricing Based on Actual versus Standard Costs," Tübinger Diskussionsbeiträge, University of Tübingen, School of Business and Economics, number 272.

2002

• Carole Bonnet, 2002, "Application de la méthode de la comptabilité générationnelle à la France. Quelques facteurs d'instabilité des résultats," Revue économique, Presses de Sciences-Po, volume 53, issue 4, pages 719-766.
• Jean-Philippe Denis & Frank Tannery, 2002, "L'architecture des systèmes de contrôle de la stratégie dans les groupes," Revue Finance Contrôle Stratégie, revues.org, volume 5, issue 3, pages 69-114, September.
• Laurent Bironneau & Dominique Philippe Martin, 2002, "Modélisation d'entreprise et pratiques de management implicitement liées aux ERP: enjeux conceptuels et études de cas," Revue Finance Contrôle Stratégie, revues.org, volume 5, issue 4, pages 29-50, December.
• Pierre-Laurent Bescos, 2002, "Les enjeux actuels et les compétences futures des membres de la fonction gestion-finance," Revue Finance Contrôle Stratégie, revues.org, volume 5, issue 4, pages 5-28, December.
• ALCOUFFE, Simon & MALLERET, Veronique, 2002, "Les fondements conceptuels de l'ABC "à la française"," HEC Research Papers Series, HEC Paris, number 763, Mar.
• Laurent Bironneau & Dominique Philippe Martin, 2002, "Modélisation d'entreprise et pratiques de management implicitement liées aux ERP : enjeux conceptuels et études de cas," Post-Print, HAL, number halshs-00071112.
• Simon Alcouffe & Véronique Malleret, 2002, "Les Fondements Conceptuels De L'Abc " A La Francaise "," Post-Print, HAL, number halshs-00582950, May.
• Simon Alcouffe & Véronique Malleret, 2002, "Les Fondements Conceptuels De L'Abc " A La Francaise "," Post-Print, HAL, number halshs-00584419, May.
• Véronique Malleret & Simon Alcouffe, 2002, "Les fondements conceptuels de l'ABC 'à la française'," Working Papers, HAL, number hal-00593656.
• Syed Musa Alhabshi, 2002, "Financial Performance Measurement And Distribution Policy Of Islamic Financial Institutions," IIUM Journal of Economics and Management, IIUM Journal of Economis and Management, volume 10, issue 1, pages 43-66, June.
• Dionne, Georges & Gagne, Robert, 2002, "Replacement Cost Endorsement and Opportunistic Fraud in Automobile Insurance," Journal of Risk and Uncertainty, Springer, volume 24, issue 3, pages 213-230, May.
• Christine Lagarenne & Laure Tourjansky-Cabart, 2002, "L’environnement dans la Loi Nouvelles Régulations Économiques : implications pour les entreprises," Revue d'Économie Financière, Programme National Persée, volume 66, issue 2, pages 149-163, DOI: 10.3406/ecofi.2002.3749.
• Carole Bonnet, 2002, "Application de la méthode de la comptabilité générationnelle à la France. Quelques facteurs d'instabilité des résultats," Revue Économique, Programme National Persée, volume 53, issue 4, pages 719-766, DOI: 10.3406/reco.2002.410442.
• Matthias Schmidt, 2002, "On The Legitimacy Of Accounting Standard Setting By Privately Organised Institutions In Germany And Europe," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 54, issue 2, pages 171-193, April.
• Josep M. Argilés, 2002, "Importancia de la información contable para el análisis y predicción de la viabilidad de las explotaciones agrícolas," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 612, Mar.
• Luis Vildosola, 2002, "Circular Variable Work In Process," Macroeconomics, University Library of Munich, Germany, number 0203004, Mar.
• Rick Antle & Elizabeth A. Gordon & Ganapathi Narayanamoorthy & Ling Zhou, 2002, "The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals," Yale School of Management Working Papers, Yale School of Management, number ysm289, Aug.
• Ramamurthy oRamjio Balakrishnan & K. Sivaramakrishnan & Shyam NMI Sunder, 2002, "Is the Opportunity Cost of Idle Capacity Zero? Coase (1938) Versus Managerial Accounting Circa 2000," Yale School of Management Working Papers, Yale School of Management, number ysm302, Sep.
• Rong-Ruey Duh & Shyam Sunder & Karim Jamal, 2002, "Control and Assurance in E-Commerce: Privacy, Integrity, and Security at eBay," Yale School of Management Working Papers, Yale School of Management, number ysm316, Dec, revised 01 Jan 2003.
• Brian Mittendorf, 2002, "Incentives and the Communication Role of a Real Option," Yale School of Management Working Papers, Yale School of Management, number ysm325, Dec.
• Rick Antle & Elizabeth Gordon & Ganapathi Narayanamoorthy & Ling Zhou, 2002, "The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals," Yale School of Management Working Papers, Yale School of Management, number amz2502, Aug, revised 02 May 2006.
• Rong-Ruey Duh & Shyam Sunder & Karim Jamal, 2002, "Control and Assurance in E-Commerce: Privacy, Integrity, and Security at eBay," Yale School of Management Working Papers, Yale School of Management, number ysm316, Dec, revised 01 Jan 2003.

2001

• Christel Decock-Good, 2001, "L'engagement mécénique des entreprises:mesure de l'une des expressions de leur responsabilité sociétale," Revue Finance Contrôle Stratégie, revues.org, volume 4, issue 4, pages 29-57, December.
• DING, Huang & STOLOWY, Herve & TENENHAUS, Michel, 2001, "The internationalization of financial statements presentation : an empirical study of french groups," HEC Research Papers Series, HEC Paris, number 727, May.
• Michel, M., 2001, "Reforme comptable et gestion financiere des communes: quels enjeux?," Papers, Groupe de recherche en économie financière et en gestion des entreprises, Universite Nancy 2, number 2001-8.
• Michel, M. & Mathieux, F., 2001, "L'application de methodes privees aux finances locales : du constat aux implications," Papers, Groupe de recherche en économie financière et en gestion des entreprises, Universite Nancy 2, number 2001-9.
• Xavier Garza-Gomez & Masashi Okumura & Michiko Kunimura, 2001, "Discretionary Accrual Models and the Accounting Process," Kobe Economic & Business Review, Research Institute for Economics & Business Administration, Kobe University, volume 45, pages 103-135, February.
• Halkos, George & Salamouris, Dimitrios, 2001, "Efficiency Measures of the Greek Banking Sector: A Non-Parametric Approach for the Period 1997-1999," MPRA Paper, University Library of Munich, Germany, number 2858, May.
• Rüdiger Eichin & Christoph Schneeweiss, 2001, "Determining Depreciations As A Two-Stage Problem," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 53, issue 2, pages 66-81, April.
• Rong-Ruey Duh & Karim Jamal & Shyam NMI Sunder, 2001, "Control and Assurance in E-Commerce: Privacy, Integrity and Security at eBay," Yale School of Management Working Papers, Yale School of Management, number ysm170, Jan.
• Shyam NMI Sunder, 2001, "Classical, Stewardship, and Market Perspectives on Accounting: A Synthesis," Yale School of Management Working Papers, Yale School of Management, number ysm195, Jul.
• Ramamurthy oRamjio Balakrishnan & K. Sivaramakrishnan & Shyam NMI Sunder, 2001, "Is the Opportunity Cost of Idle Capacity Zero? Coase (1938) Versus Managerial Accounting Circa 2000," Yale School of Management Working Papers, Yale School of Management, number ysm210, Jul.

2000

• Erickson, M & Mayhew, BW & Felix, WL, 2000, "Why do audits fail? Evidence from Lincoln Savings and Loan," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 1, pages 165-194, DOI: http://hdl.handle.net/10.2307/26729.
• Ettredge, ML & Simon, DT & Smith, DB & Stone, MS, 2000, "The effect of the external accountant's review on the timing of adjustments to quarterly earnings," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 1, pages 195-207, DOI: http://hdl.handle.net/10.2307/26729.
• Holder-Webb, LM & Wilkins, MS, 2000, "The incremental information content of SAS No. 59 going-concern opinions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 1, pages 209-219, DOI: http://hdl.handle.net/10.2307/26729.
• Reichelstein, S, 2000, "Providing managerial incentives: Cash flows versus accrual accounting," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 2, pages 243-269, DOI: http://hdl.handle.net/10.2307/26729.
• Ziv, A, 2000, "Information technology and optimal firm structure," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 2, pages 297-328, DOI: http://hdl.handle.net/10.2307/26729.
• Cuccia, AD & Mc Gill, GA, 2000, "The role of decision strategies in understanding professionals' susceptibility to judgment biases," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 2, pages 419-435, DOI: http://hdl.handle.net/10.2307/26729.
• Jeffrey D. Sachs & Wing Thye Woo & Xiaokai Yang, 2000, "Economic Reforms and Constitutional Transition," CID Working Papers, Center for International Development at Harvard University, number 43A, Apr.
• Elisabetta Bertero & Laura Rondi, 2000, "INVESTMENT, CASH FLOW AND MANAGERIAL DISCRETION IN STATE-OWNED FIRMS-Evidence across soft and hard budget constraints," CERIS Working Paper, CNR-IRCrES Research Institute on Sustainable Economic Growth - Torino (TO) ITALY - former Institute for Economic Research on Firms and Growth - Moncalieri (TO) ITALY, number 200010, Dec.
• STOLOWY, Herve & STICKNEY, Clyde P., 2000, "Survey of financial statement analysis courses in Europe and the United States," HEC Research Papers Series, HEC Paris, number 714, Nov.
• Fraquelli, Giovanni & Vannoni, Davide, 2000, "Multidimensional performance in telecommunications, regulation and competition: analysing the European major players," Information Economics and Policy, Elsevier, volume 12, issue 1, pages 27-46, March.
• G. Dionne & R. Gagné, 2000, "Replacement Cost Endorsement and Opportunistic Fraud in Automobile Insurance," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2000-06.
• White, L.J., 2000, "Reducing the Barriers to International Trade in Accounting Services: Why it Matters, and the Road Ahead," New York University, Leonard N. Stern School Finance Department Working Paper Seires, New York University, Leonard N. Stern School of Business-, number ec-00-04.
• Sullivan, M.W., 2000, "The Effect of the Big Eight Accounting Firm Mergers on the Market for Audit Services," Papers, U.S. Department of Justice - Antitrust Division, number 00-2.
• Hervé Stolowy & Clyde P. Stickney, 2000, "Survey of Financial Statement Analysis Courses in Europe and the United States," Working Papers, HAL, number hal-00597747, Nov.
• Magni, Carlo Alberto, 2000, "Systemic Value Added, Residual Income and Decomposition of a Cash Flow Stream," MPRA Paper, University Library of Munich, Germany, number 5900, Jul.
• Valérie Chauvin, 2000, "Les comptables nationaux s'accordent entre eux. Modification de la comptabilité nationale en France," Revue de l'OFCE, Programme National Persée, volume 72, issue 1, pages 157-183, DOI: 10.3406/ofce.2000.1573.
• Georges Dionne & Robert Gagné, 2000, "Replacement Cost Endorsement and Opportunistic Fraud in Automobile Insurance," Working Papers, HEC Montreal, Canada Research Chair in Risk Management, number 00-1, Feb.
• Lawrence J. White, 2000, "Reducing the Barriers to International Trade in Accounting Services: Why it Matters, and the Road Ahead," Working Papers, New York University, Leonard N. Stern School of Business, Department of Economics, number 00-04.
• Benito Arrunada, 2000, "Audit quality: attributes, private safeguards and the role of regulation," European Accounting Review, Taylor & Francis Journals, volume 9, issue 2, pages 205-224, DOI: 10.1080/09638180050129873.
• Benito Arruñada, 2000, "Audit quality: Attributes, private safeguards and the role of regulation," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 452, Jan.
• Jeffrey D. Sachs & Wing Thye Woo & Xiaokai Yang, 2000, "Economic Reforms and Constitutional Transition," CID Working Papers, Center for International Development at Harvard University, number 43, Apr.

1999

• Caplan, D, 1999, "Internal controls and the detection of management fraud," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 1, pages 101-117, DOI: http://hdl.handle.net/10.2307/24913.
• Frederickson, JR & Peffer, SA & Pratt, J, 1999, "Performance evaluation judgments: Effects of prior experience under different performance evaluation schemes and feedback frequencies," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 1, pages 151-165, DOI: http://hdl.handle.net/10.2307/24914.
• Tan, HT & Kao, A, 1999, "Accountability effects on auditors' performance: The influence of knowledge, problem-solving ability, and task complexity," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 1, pages 209-223, DOI: http://hdl.handle.net/10.2307/24914.
• Demski, JS & Dye, RA, 1999, "Risk, return, and moral hazard," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 1, pages 27-55, DOI: http://hdl.handle.net/10.2307/24913.
• Bhattacharjee, S & Kida, T & Hanno, DM, 1999, "The impact of hypothesis set size on the time efficiency and accuracy of analytical review judgments," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 1, pages 83-100, DOI: http://hdl.handle.net/10.2307/24913.
• Kinney, W & Libby, R, 1999, "Research on credible financial reporting 1961-99: The contributions of Professor Nicholas Dopuch," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue , pages 1-15, DOI: http://hdl.handle.net/10.2307/24913.
• Zimbelman, MF & Waller, WS, 1999, "An experimental investigation of auditor-auditee interaction under ambiguity," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue , pages 135-155, DOI: http://hdl.handle.net/10.2307/24913.
• Bloomfield, R, 1999, "Discussion of an experimental investigation of auditor-auditee interaction under ambiguity," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue , pages 157-165, DOI: http://hdl.handle.net/10.2307/24913.
• Nagar, V, 1999, "The role of the manager's human capital in discretionary disclosure," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue , pages 167-181, DOI: http://hdl.handle.net/10.2307/24913.
• Kim, O, 1999, "Discussion of the role of the manager's human capital in discretionary disclosure," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue , pages 183-185, DOI: http://hdl.handle.net/10.2307/24913.
• Demski, JS & Frimor, H, 1999, "Performance measure garbling under renegotiation in multiperiod agencies," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue , pages 187-214, DOI: http://hdl.handle.net/10.2307/24913.
• Lambert, RA, 1999, "Discussion of performance measure garbling under renegotiation in multi-period agencies," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue , pages 215-221, DOI: http://hdl.handle.net/10.2307/24913.
• Rodolfo Apreda, 1999, "A Corporate Finance Cash Flow model with Float," CEMA Working Papers: Serie Documentos de Trabajo., Universidad del CEMA, number 142, Feb.
• Ignacio Velez-Pareja, 1999, "Value Creation and its Measurement: A Critical Look at EVA," Proyecciones Financieras y Valoración, Master Consultores, number 3752, Apr.
• Gérard Charreaux, 1999, "Gouvernement d'entreprise et comptabilité," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 0990601, Jun.
• Peter Wirtz, 1999, "Comptabilité financière et gouvernement des entreprises: le potentiel des études de cas pour la compréhension des processus," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 0991204, Dec.
• Arrunada, Benito, 1999, "The provision of non-audit services by auditors let the market evolve and decide," International Review of Law and Economics, Elsevier, volume 19, issue 4, pages 513-531, December.
• Kotlikoff, L.J. & Raffelhuschen, B., 1999, "Generational Accounting around the Globe," Norway; Department of Economics, University of Bergen, Department of Economics, University of Bergen, number 195.
• Vadim Stupin & Tatiana Khokhlova & Artem Shadrin & Vadim Novikov & M. Davydovskaya, 1999, "Government regulations on the economy: Experiences of five countries," Research Paper Series, Gaidar Institute for Economic Policy, issue 16P, pages 213-213.
• Schiller, Stefan, 1999, "Towards a Competence Management Framework - Cost Management in Competitive Dynamics," FE rapport, University of Gothenburg, Department of Business Administration, number 1998-365, Aug.
• Strid , Mats & Bergmasth, Mikael, 1999, "Energitjänsters betydelse på en avreglerad energimarknad: en kartläggning av energiföretagens energitjänstverksamhet i Sverige och Storbritannien," FE rapport, University of Gothenburg, Department of Business Administration, number 1999-371, Oct.
• Sweere, A.M.J. & van Groenendaal, W.J.H., 1999, "Search for a New Conceptual Bookkeeping Model : Different Levels of Abstraction," Discussion Paper, Tilburg University, Center for Economic Research, number 1999-109.
• Benito Arruñada, 1999, "The provision on non-audit services by auditors: Let the market evolve and decide," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 423, Jun.

1998

• DE CEUSTER, Marc J.K. & DURINCK, Edward & LAVEREN, Eddy & LODEWYCKX, Jozef, 1998, "A survey into the use of derivatives by large non-financial firms operating in Belgium," Business Economics Working Papers, University of Antwerp, Faculty of Business and Economics, number 1998003, Apr.
• Cavalluzzo, KS & Ittner, CD & Larcker, DF, 1998, "Competition, efficiency, and cost allocation in government agencies: Evidence on the Federal Reserve System," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 1, pages 1-32, DOI: http://hdl.handle.net/10.2307/24913.
• Maher, MW & Marais, ML, 1998, "A field study on the limitations of activity-based costing when resources are provided on a joint and indivisible basis," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 1, pages 129-142, DOI: http://hdl.handle.net/10.2307/24913.
• Louwers, TJ, 1998, "The relation between going-concern opinions and the auditor's loss function," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 1, pages 143-156, DOI: http://hdl.handle.net/10.2307/24913.
• Bockus, K & Gigler, F, 1998, "A theory of auditor resignation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 2, pages 191-208, DOI: http://hdl.handle.net/10.2307/24914.
• Elisabetta Bertero & Laura Rondi, 1998, "Managerial discretion and investment decisions of state-owned firms: Evidence from a panel of italian companies," CERIS Working Paper, CNR-IRCrES Research Institute on Sustainable Economic Growth - Torino (TO) ITALY - former Institute for Economic Research on Firms and Growth - Moncalieri (TO) ITALY, number 199807, Dec.
• Giovanni Fraquelli & Davide Vannoni, 1998, "Multidimensional Performance in Telecommunications, Regulation and Competition: Analysing the European Major Players," CERIS Working Paper, CNR-IRCrES Research Institute on Sustainable Economic Growth - Torino (TO) ITALY - former Institute for Economic Research on Firms and Growth - Moncalieri (TO) ITALY, number 199809, Dec.
• Hugues, JORDAN, 1998, "Planification et contrôle de gestion en France en 1998," HEC Research Papers Series, HEC Paris, number 644, Mar.
• PHAM, Dang & NGUYEN, Veronique, 1998, "Une revue de quelques aspects de la comptabilité positive et de sa critique," HEC Research Papers Series, HEC Paris, number 661, Sep.
• Nilsson, Göran, 1998, "Process Orientation, Integration of Work Teams and Management Control," SSE/EFI Working Paper Series in Business Administration, Stockholm School of Economics, number 4, Oct, revised 10 Jun 1999.
• Marc Robinson, 1998, "Measuring compliance with the Golden Rule," Fiscal Studies, Institute for Fiscal Studies, volume 19, issue 4, pages 447-462, November.
• Josep M. Argilés, 1998, "Accounting information and the prediction of farm viability," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 277, Mar.
• Dorsman, A.B. & Rijken, H.A., 1998, "Value-based management : EVA, een beperkt hulpmiddel bij prestatiemeting," Serie Research Memoranda, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics, number 0043.
• Luis Vildosola, 1998, "Economia sintetica," GE, Growth, Math methods, University Library of Munich, Germany, number 9805002, Jun.

1997

• Mookherjee, D & Reichelstein, S, 1997, "Budgeting and hierarchical control," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue 2, pages 129-155, DOI: http://hdl.handle.net/10.2307/24913.
• Arya, A & Glover, J & Sivaramakrishnan, K, 1997, "Commitment issues in budgeting," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue 2, pages 273-278, DOI: http://hdl.handle.net/10.2307/24913.
• Kennedy, J & Kleinmuntz, DN & Peecher, ME, 1997, "Determinants of the justifiability of performance in ill-structured audit tasks," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue , pages 105-123, DOI: http://hdl.handle.net/10.2307/24914.
• Hackenbrack, K, 1997, "Discussion of determinants of the justifiability of performance in ill-structured audit tasks," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue , pages 125-130, DOI: http://hdl.handle.net/10.2307/24914.
• Stone, DN & Shelley, MK, 1997, "Educating for accounting expertise: A field study," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue , pages 35-61, DOI: http://hdl.handle.net/10.2307/24914.
• Pincus, KV, 1997, "Discussion of educating for accounting expertise: A field study," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue , pages 63-74, DOI: http://hdl.handle.net/10.2307/24914.
• Zimbelman, MF, 1997, "The effects of SAS no. 82 on auditors' attention to fraud risk factors and audit planning decisions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue , pages 75-97, DOI: http://hdl.handle.net/10.2307/24914.
• Hoffman, VB, 1997, "Discussion of the effects of SAS no. 82 on auditors' attention to fraud risk factors and audit planning decisions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue , pages 99-104, DOI: http://hdl.handle.net/10.2307/24914.
• Berg, M. & Brekelmans, R.C.M. & De Waegenaere, A.M.B., 1997, "Budget Setting Strategies for the Company's Divisions," Discussion Paper, Tilburg University, Center for Economic Research, number 1997-103.
• Kabir, M.R., 1997, "The Usefulness of the Most Widely Reported Dutch Financial Statement Numbers to Stock Market Investors," Discussion Paper, Tilburg University, Center for Economic Research, number 1997-58.
• Elli Malki, 1997, "Intellectual property and the valuation of biotechnology," Finance, University Library of Munich, Germany, number 9709002, Sep.
• Elli Malki, 1997, "Intellectual Property Intensity (IPI) and the Value-Growth Effect," Finance, University Library of Munich, Germany, number 9711002, Nov.

1996

• Davidson, RA & Gist, WE, 1996, "Empirical evidence on the functional relation between audit planning and total audit effort," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 1, pages 111-124, DOI: http://hdl.handle.net/10.2307/24913.
• Peecher, ME, 1996, "The influence of auditors' justification processes on their decisions: A cognitive model and experimental evidence," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 1, pages 125-140, DOI: http://hdl.handle.net/10.2307/24913.
• Kinney, WR & Nelson, MW, 1996, "Outcome information and the ''expectation gap'': The case of loss contingencies," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 2, pages 281-299, DOI: http://hdl.handle.net/10.2307/24915.
• Dilip Mookherjee & Stefan Reichelstein, 1996, "Budgeting and Hierarchical Control," Papers, Boston University - Industry Studies Programme, number 0071, Sep.
• Dumontier, P. & Raffournier, B., 1996, "Why Firms Comply Voluntarily with IAS: An Empirical Analysis with Swiss Data," Papers, Ecole des Hautes Etudes Commerciales, Universite de Geneve-, number 96.17.
• Morrill, C. & Waterhouse, J., 1996, "Chief Executive Officer Turnover and Accounting: a Strategic Repositioning Perspective," Papers, Laval - Faculte des sciences de administration, number 96-48.
• Suret, J.M. & Morrill, C. & Morrill, J., 1996, "Availability and Accuracy of Accounting and Financial Data in Emerging Markets," Papers, Laval - Faculte des sciences de administration, number 96-49.
• Van Wymeersch, C. & Wolfs, A., 1996, "La "trajectoire de faillite" des entreprises: une analyse chronologique sur base des comptes annuels," Papers, Notre-Dame de la Paix, Sciences Economiques et Sociales, number 172.
• Ahrens, T., 1996, "Talking Accounting: A Comparative Ethnography of British and German Practice," Papers, University of Southampton - Department of Accounting and Management Science, number 96-117.
• Ahrens, T., 1996, "Mamanagement Accounting and Strategy: Practitioners' Temporal Integration i nto Emergent Organisational Action," Papers, University of Southampton - Department of Accounting and Management Science, number 96-118.
• Ahrens, T., 1996, "Styles of Accountability," Papers, University of Southampton - Department of Accounting and Management Science, number 96-119.
• Russell, J., 1996, "A Review of Research in Participation: A case for More Appropriate and Rigorous Methodology," Papers, University of Southampton - Department of Accounting and Management Science, number 96-121.
• Ahrens, T., 1996, "What's Wrong with Management Accounting Research? The Potential of Ethnography," Papers, University of Southampton - Department of Accounting and Management Science, number 96-124.

1995

• Tan, Ht, 1995, "Effects Of Expectations, Prior Involvement, And Review Awareness On Memory For Audit Evidence And Judgment," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue 1, pages 113-135, DOI: http://hdl.handle.net/10.2307/24912.
• Copley, Pa & Gaver, Jj & Gaver, Km, 1995, "Simultaneous Estimation Of The Supply-And-Demand Of Differentiated Audits - Evidence From The Municipal Audit Market," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue 1, pages 137-155, DOI: http://hdl.handle.net/10.2307/24912.
• Mutchler, J & Shane, P, 1995, "A Comparative-Analysis Of Firms Included In And Excluded From The Naars Database," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue 1, pages 193-202, DOI: http://hdl.handle.net/10.2307/24912.
• Mcdaniel, Ls & Kinney, Wr, 1995, "Expectation-Formation Guidance In The Auditors Review Of Interim Financial Information," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue 1, pages 59-76, DOI: http://hdl.handle.net/10.2307/24912.
• Baiman, S & Larcker, Df & Rajan, Mv, 1995, "Organizational Design For Business Units," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue 2, pages 205-229, DOI: http://hdl.handle.net/10.2307/24914.
• Koonce, L & Anderson, U & Marchant, C, 1995, "Justification Of Decisions In Auditing," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue 2, pages 369-384, DOI: http://hdl.handle.net/10.2307/24914.
• Baber, Wr & Kumar, Kr & Verghese, T, 1995, "Client Security Price Reactions To The Laventhol And Horwath Bankruptcy," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue 2, pages 385-395, DOI: http://hdl.handle.net/10.2307/24914.
• Ittner, CD & Larcker, DF, 1995, "Total quality management and the choice of information and reward systems," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue , pages 1-34, DOI: http://hdl.handle.net/10.2307/24913.
• Bushman, RM & Indjejikian, RJ & Smith, A, 1995, "Aggregate performance measures in business unit manager compensation: The role of intrafirm interdependencies," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue , pages 101-128, DOI: http://hdl.handle.net/10.2307/24913.
• Lanen, WN, 1995, "Discussion of aggregate performance measures in business unit manager compensation: The role of intrafirm interdependencies," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue , pages 129-134, DOI: http://hdl.handle.net/10.2307/24913.
• Baiman, S & Rajan, MV, 1995, "Centralization delegation, and shared responsibility the assignment of capital investment decision rights," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue , pages 135-164, DOI: http://hdl.handle.net/10.2307/24913.
• Gigler, F, 1995, "Discussion of centralization, delegation, and shared responsibility in the assignment of capital investment decision rights," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue , pages 165-175, DOI: http://hdl.handle.net/10.2307/24913.
• Alles, M & Datar, SM & Lambert, RA, 1995, "Moral hazard and management control in just-in-time settings," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue , pages 177-204, DOI: http://hdl.handle.net/10.2307/24913.
• Hemmer, T, 1995, "Discussion of moral hazard and management control in just-in-time settings," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue , pages 205-213, DOI: http://hdl.handle.net/10.2307/24913.
• Maher, MW, 1995, "Discussion of total quality management and the choice of Information and reward systems," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue , pages 35-40, DOI: http://hdl.handle.net/10.2307/24913.
• Antle, R & Fellingham, J, 1995, "Information rents and preferences among information systems in a model of resource allocation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue , pages 41-58, DOI: http://hdl.handle.net/10.2307/24913.
• Evans, JH, 1995, "Discussion of information rents and preferences among information systems in a model of resource allocation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue , pages 59-63, DOI: http://hdl.handle.net/10.2307/24913.
• Darrough, MN & Melumad, ND, 1995, "Divisional versus company-wide focus: The trade-off between allocation of managerial attention and screening of talent," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue , pages 65-94, DOI: http://hdl.handle.net/10.2307/24913.
• Anctil, RM, 1995, "Discussion of divisional versus company-wide focus: The trade-off between allocation of managerial attention and screening of talent," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue , pages 95-100, DOI: http://hdl.handle.net/10.2307/24913.
• Dechow, P.M. & Kothari, S.P. & Watts, L.R., 1995, "The Correlation Structure of Earnings, Cash Flows, and Accruals," Papers, Rochester, Business - Financial Research and Policy Studies, number 95-05.
• Bukvić, Rajko, 1995, "Књиговодствено-Финансијски Показатељи Пословања И Њихово Коришћење У Интерним И Екстерним Анализама
  [Accounting and financial business indicators and their use in internal and external analyses]," MPRA Paper, University Library of Munich, Germany, number 121941, revised 1995.
• Gerard Wedig & Soonman Kwon, 1995, "Sustainable Asset Growth and the Accounting Rate of Return in Not-For-Profit Organizations: Theory and Evidence," International Journal of the Economics of Business, Taylor & Francis Journals, volume 2, issue 3, pages 367-391, DOI: 10.1080/758538012.

1994

• Melumad, Nd & Shibano, T, 1994, "The Securities-And-Exchange-Commission And The Financial-Accounting-Standards-Board - Regulation Through Veto-Based Delegation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue 1, pages 1-37, DOI: http://hdl.handle.net/10.2307/24913.
• Hirst, De, 1994, "Auditors Sensitivity To Source Reliability," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue 1, pages 113-126, DOI: http://hdl.handle.net/10.2307/24913.
• Ramsay, Rj, 1994, "Senior Manager Differences In Audit Workpaper Review Performance," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue 1, pages 127-135, DOI: http://hdl.handle.net/10.2307/24913.
• Gibbins, M & Newton, Jd, 1994, "An Empirical Exploration Of Complex Accountability In Public Accounting," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue 2, pages 165-186, DOI: http://hdl.handle.net/10.2307/24912.
• Okeefe, Tb & Simunic, Da & Stein, Mt, 1994, "The Production Of Audit Services - Evidence From A Major Public Accounting Firm," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue 2, pages 241-261, DOI: http://hdl.handle.net/10.2307/24912.

1993

• Demski, Js & Sappington, Dem, 1993, "Sourcing With Unverifiable Performance Information," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue 1, pages 1-20, DOI: http://hdl.handle.net/10.2307/24910.
• Kanodia, C, 1993, "Participative Budgets As Coordination And Motivational Devices," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue 2, pages 172-189, DOI: http://hdl.handle.net/10.2307/24912.
• Patterson, Er, 1993, "Strategic Sample-Size Choice In Auditing," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue 2, pages 272-293, DOI: http://hdl.handle.net/10.2307/24912.
• Oriol Amat & John Blake, 1993, "Control of the costs of quality management: A review or current practice in Spain," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 49, Nov.

1992

• Teoh, Sh, 1992, "Auditor Independence, Dismissal Threats, And The Market Reaction To Auditor Switches," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue 1, pages 1-23, DOI: http://hdl.handle.net/10.2307/24910.
• Hackenbrack, K, 1992, "Implications Of Seemingly Irrelevant Evidence In Audit Judgment," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue 1, pages 126-136, DOI: http://hdl.handle.net/10.2307/24910.
• Rajan, Mv, 1992, "Management Control-Systems And The Implementation Of Strategies," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue 2, pages 227-248, DOI: http://hdl.handle.net/10.2307/24911.
• Libby, R & Lipe, Mg, 1992, "Incentives, Effort, And The Cognitive-Processes Involved In Accounting-Related Judgments," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue 2, pages 249-273, DOI: http://hdl.handle.net/10.2307/24911.

1991

• Kirby, Aj & Reichelstein, S & Sen, Pk & Paik, Ty, 1991, "Participation, Slack, And Budget-Based Performance Evaluation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue 1, pages 109-128, DOI: http://hdl.handle.net/10.2307/24910.
• Lambert, Ra & Larcker, Df & Verrecchia, Re, 1991, "Portfolio Considerations In Valuing Executive-Compensation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue 1, pages 129-149, DOI: http://hdl.handle.net/10.2307/24910.
• Trotman, Kt & Wood, R, 1991, "A Metaanalysis Of Studies On Internal Control Judgments," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue 1, pages 180-192, DOI: http://hdl.handle.net/10.2307/24910.
• Bell, Tb & Tabor, Rh, 1991, "Empirical-Analysis Of Audit Uncertainty Qualifications," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue 2, pages 350-370, DOI: http://hdl.handle.net/10.2307/24910.
• Kim, Sk & Suh, Ys, 1991, "Ranking Of Accounting Information-Systems For Management Control," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue 2, pages 386-396, DOI: http://hdl.handle.net/10.2307/24910.
• Antle, R & Demski, Js, 1991, "Contracting Frictions, Regulation, And The Structure Of Cpa Firms," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue , pages 1-24, DOI: http://hdl.handle.net/10.2307/24910.
• Palmrose, Zv, 1991, "Trials Of Legal Disputes Involving Independent Auditors - Some Empirical-Evidence," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue , pages 149-185, DOI: http://hdl.handle.net/10.2307/24910.
• Ettredge, Ml, 1991, "Discussion Of Trials Of Legal Disputes Involving Independent Auditors - Some Empirical-Evidence," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue , pages 186-193, DOI: http://hdl.handle.net/10.2307/24910.
• Thoman, L, 1991, "Discussion Of Contracting Frictions, Regulation, And The Structure Of Cpa Firms," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue , pages 25-30, DOI: http://hdl.handle.net/10.2307/24910.
• Dopuch, N & King, Rr, 1991, "The Impact Of Mas On Auditors Independence - An Experimental Markets Study," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue , pages 60-98, DOI: http://hdl.handle.net/10.2307/24910.
• Berg, Je, 1991, "Discussion Of The Impact Of Mas On Auditors Independence - An Experimental Markets Study," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue , pages 99-106, DOI: http://hdl.handle.net/10.2307/24910.
• Tremblay, T., 1991, "A la recherche pour l'avancement d'une theorie comptable a l'echelle internationale," Papers, Laval - Faculte des sciences de administration, number 91-10.

1990

• Daly, Ba & Omer, Tc, 1990, "A Comment On A Behavioral-Study Of The Meaning And Influence Of Tax Complexity," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue 1, pages 193-197, DOI: http://hdl.handle.net/10.2307/24912.
• Ettredge, M & Greenberg, R, 1990, "Determinants Of Fee Cutting On Initial Audit Engagements," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue 1, pages 198-210, DOI: http://hdl.handle.net/10.2307/24912.
• Melumad, Nd & Thoman, L, 1990, "On Auditors And The Courts In An Adverse Selection Setting," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue 1, pages 77-120, DOI: http://hdl.handle.net/10.2307/24912.
• Dye, Ra & Balachandran, Bv & Magee, Rp, 1990, "Contingent Fees For Audit Firms," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue 2, pages 239-266, DOI: http://hdl.handle.net/10.2307/24911.
• Mcdaniel, Ls, 1990, "The Effects Of Time Pressure And Audit Program Structure On Audit Performance," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue 2, pages 267-285, DOI: http://hdl.handle.net/10.2307/24911.
• Libby, R & Frederick, Dm, 1990, "Experience And The Ability To Explain Audit Findings," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue 2, pages 348-367, DOI: http://hdl.handle.net/10.2307/24911.
• Moeckel, C, 1990, "The Effect Of Experience On Auditors Memory Errors," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue 2, pages 368-387, DOI: http://hdl.handle.net/10.2307/24911.
• Brownell, P & Merchant, Ka, 1990, "The Budgetary And Performance Influences Of Product Standardization And Manufacturing Process Automation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue 2, pages 388-397, DOI: http://hdl.handle.net/10.2307/24911.
• Bonner, Se & Lewis, Bl, 1990, "Determinants Of Auditor Expertise," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue , pages 1-20, DOI: http://hdl.handle.net/10.2307/24912.
• Messier, Wf, 1990, "A Cognitive Computational Model Of Risk Hypothesis Generation - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue , pages 104-109, DOI: http://hdl.handle.net/10.2307/24912.
• Shibano, T, 1990, "Assessing Audit Risk From Errors And Irregularities," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue , pages 110-140, DOI: http://hdl.handle.net/10.2307/24912.
• Watts, Js, 1990, "Assessing Audit Risk From Errors And Irregularities - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue , pages 141-147, DOI: http://hdl.handle.net/10.2307/24912.
• Ashton, Rh, 1990, "Pressure And Performance In Accounting Decision Settings - Paradoxical Effects Of Incentives, Feedback, And Justification," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue , pages 148-180, DOI: http://hdl.handle.net/10.2307/24912.
• Heiman, V, 1990, "Pressure And Performance In Accounting Decision Settings - Paradoxical Effects Of Incentives, Feedback, And Justification - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue , pages 181-186, DOI: http://hdl.handle.net/10.2307/24912.
• Marchant, G, 1990, "Determinants Of Auditor Expertise - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue , pages 21-28, DOI: http://hdl.handle.net/10.2307/24912.
• Peters, Jm, 1990, "A Cognitive Computational Model Of Risk Hypothesis Generation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue , pages 83-103, DOI: http://hdl.handle.net/10.2307/24912.

1989

• Baiman, S & Lewis, Bl, 1989, "An Experiment Testing The Behavioral Equivalence Of Strategically Equivalent Employment Contracts," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue 1, pages 1-20, DOI: http://hdl.handle.net/10.2307/24912.
• Moors, Jja & Janssens, Mjbt, 1989, "Exact Distributions Of Bayesian Cox-Snell Bounds In Auditing," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue 1, pages 135-144, DOI: http://hdl.handle.net/10.2307/24912.
• Banker, Rd & Datar, Sm, 1989, "Sensitivity, Precision, And Linear Aggregation Of Signals For Performance Evaluation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue 1, pages 21-39, DOI: http://hdl.handle.net/10.2307/24912.
• Kanodia, C & Bushman, R & Dickhaut, J, 1989, "Escalation Errors And The Sunk Cost Effect - An Explanation Based On Reputation And Information Asymmetries," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue 1, pages 59-77, DOI: http://hdl.handle.net/10.2307/24912.
• Fellingham, Jc & Young, Ra, 1989, "Special Allocations, Investment Decisions, And Transactions Costs In Partnerships," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue 2, pages 179-200, DOI: http://hdl.handle.net/10.2307/24912.
• Cohen, J & Kida, T, 1989, "The Impact Of Analytical Review Results, Internal Control Reliability, And Experience On Auditors Use Of Analytical Review," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue 2, pages 263-276, DOI: http://hdl.handle.net/10.2307/24912.
• Turner, Mj & Hilton, Rw, 1989, "Use Of Accounting Product-Costing Systems In Making Production Decisions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue 2, pages 297-312, DOI: http://hdl.handle.net/10.2307/24912.
• Scorgie, Me, 1989, "The Role Of Negative Numbers In The Development Of Double Entry Bookkeeping - A Comment," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue 2, pages 316-318, DOI: http://hdl.handle.net/10.2307/24912.
• Brown, P, 1989, "Ball And Brown [1968]," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue , pages 202-217, DOI: http://hdl.handle.net/10.2307/24910.

1988

• Noreen, E, 1988, "An Empirical-Comparison Of Probit And Ols Regression Hypothesis Tests," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 26, issue 1, pages 119-133, DOI: http://hdl.handle.net/10.2307/24911.