Research classified by Journal of Economic Literature (JEL) codes
Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M42: Auditing
2002
- Graafland, J.J., 2002, "Sourcing ethics in the textile sector: The case of C&A," MPRA Paper, University Library of Munich, Germany, number 20769.
2001
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.
- Hackenbrack, K & Jensen, KL & Payne, JL, 2000, "The effect of a bidding restriction on the audit services market," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 2, pages 355-374, DOI: http://hdl.handle.net/10.2307/26729.
- Cebula, Richard & Saltz, Ira, 2000, "An Empirical Note on Tax Auditing and the Size of the Underground Economy in the United States, 1962-1980," MPRA Paper, University Library of Munich, Germany, number 50559, Mar.
1999
- Brown, CE & Peecher, ME & Solomon, I, 1999, "Auditors' hypothesis testing in diagnostic inference tasks," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 1, pages 1-26, DOI: http://hdl.handle.net/10.2307/24913.
- 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.
- Phillips, F, 1999, "Auditor attention to and judgments of aggressive financial reporting," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 1, pages 167-189, DOI: http://hdl.handle.net/10.2307/24914.
- Solomon, I & Shields, MD & Whittington, OR, 1999, "What do industry-specialist auditors know?," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 1, pages 191-208, 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.
- Willenborg, M, 1999, "Empirical analysis of the economic demand for auditing in the initial public offerings market," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 1, pages 225-238, DOI: http://hdl.handle.net/10.2307/24914.
- 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.
- 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.
- 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.
1998
- 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.
- Blackwell, DW & Noland, TR & Winters, DB, 1998, "The value of auditor assurance: Evidence from loan pricing," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 1, pages 57-70, 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.
1997
- Tan, HT & Libby, R, 1997, "Tacit managerial versus technical knowledge as determinants of audit expertise in the field," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue 1, pages 97-113, DOI: http://hdl.handle.net/10.2307/24914.
- Glover, SM, 1997, "The influence of time pressure and accountability on auditors' processing of nondiagnostic information," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue 2, pages 213-226, DOI: http://hdl.handle.net/10.2307/24913.
- Hoffman, VB & Patton, JM, 1997, "Accountability, the dilution effect, and conservatism in auditors' fraud judgments," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue 2, pages 227-237, DOI: http://hdl.handle.net/10.2307/24913.
- Melumad, ND & Ziv, A, 1997, "A theoretical examination of the market reaction to auditors' qualifications," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue 2, pages 239-256, DOI: http://hdl.handle.net/10.2307/24913.
- Kennedy, J & Peecher, ME, 1997, "Judging auditors' technical knowledge," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue 2, pages 279-293, DOI: http://hdl.handle.net/10.2307/24913.
- Mutchler, JF & Hopwood, W & McKeown, JM, 1997, "The influence of contrary information and mitigating factors on audit opinion decisions on bankrupt companies," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue 2, pages 295-310, 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.
- 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.
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.
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.
- 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.
- 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.
1994
- 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.
- Carcello, Jv & Palmrose, Zv, 1994, "Auditor Litigation And Modified Reporting On Bankrupt Clients," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue , pages 1-30, DOI: http://hdl.handle.net/10.2307/24914.
- Dopuch, N & King, Rr & Schatzberg, Jw, 1994, "An Experimental Investigation Of Alternative Damage-Sharing Liability Regimes With An Auditing Perspective," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue , pages 103-130, DOI: http://hdl.handle.net/10.2307/24914.
- Kachelmeier, Sj, 1994, "Discussion Of An Experimental Investigation Of Alternative Damage-Sharing Liability Regimes With An Auditing Perspective," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue , pages 131-139, DOI: http://hdl.handle.net/10.2307/24914.
- Bell, Tb, 1994, "Discussion Of Auditor Litigation And Modified Reporting On Bankrupt Clients," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue , pages 31-38, DOI: http://hdl.handle.net/10.2307/24914.
- Narayanan, Vg, 1994, "An Analysis Of Auditor Liability Rules," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue , pages 39-59, DOI: http://hdl.handle.net/10.2307/24914.
- Gigler, F, 1994, "Discussion Of An Analysis Of Auditor Liability Rules," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue , pages 61-64, DOI: http://hdl.handle.net/10.2307/24914.
- Lys, T & Watts, Rl, 1994, "Lawsuits Against Auditors," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue , pages 65-93, DOI: http://hdl.handle.net/10.2307/24914.
- Francis, J, 1994, "Discussion Of Lawsuits Against Auditors," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue , pages 95-102, DOI: http://hdl.handle.net/10.2307/24914.
1993
- Kennedy, J, 1993, "Debiasing Audit Judgment With Accountability - A Framework And Experimental Results," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue 2, pages 231-245, 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.
- Beatty, Rp, 1993, "The Economic-Determinants Of Auditor Compensation In The Initial Public Offerings Market," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue 2, pages 294-302, DOI: http://hdl.handle.net/10.2307/24912.
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.
1991
- Baiman, S & Evans, Jh & Nagarajan, Nj, 1991, "Collusion In Auditing," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue 1, pages 1-18, DOI: http://hdl.handle.net/10.2307/24910.
- Frost, Ca, 1991, "Loss Contingency Reports And Stock-Prices - A Replication And Extension Of Banks And Kinney," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue 1, pages 157-169, 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.
- 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.
- Feroz, Eh & Park, K & Pastena, Vs, 1991, "The Financial And Market Effects Of The Secs Accounting And Auditing Enforcement Releases," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue , pages 107-142, DOI: http://hdl.handle.net/10.2307/24910.
- Defond, Ml & Smith, Db, 1991, "Discussion Of The Financial And Market Effects Of The Sec Accounting And Auditing Enforcement Releases," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue , pages 143-148, 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.
- Penno, M & Watts, Js, 1991, "An Independent Auditors Ex-Post Criteria For The Disclosure Of Information," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue , pages 194-212, DOI: http://hdl.handle.net/10.2307/24910.
- Evans, Jh, 1991, "Discussion Of An Independent Auditors Ex-Post Criteria For The Disclosure Of Information," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue , pages 213-216, 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.
- Antle, R & Nalebuff, B, 1991, "Conservatism And Auditor-Client Negotiations," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue , pages 31-54, DOI: http://hdl.handle.net/10.2307/24910.
- Baiman, S, 1991, "Discussion Of Conservatism And Auditor-Client Negotiations," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue , pages 55-59, 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.
1990
- 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.
- Roberts, Rw & Glezen, Gw & Jones, Tw, 1990, "Determinants Of Auditor Change In The Public-Sector," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue 1, pages 220-228, 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.
- 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.
- 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
- 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.
- Chewning, G & Pany, K & Wheeler, S, 1989, "Auditor Reporting Decisions Involving Accounting Principle Changes - Some Evidence On Materiality Thresholds," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue 1, pages 78-96, 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.
1988
- Smith, Db, 1988, "An Investigation Of Securities-And-Exchange-Commission Regulation Of Auditor Change Disclosures - The Case Of Accounting Series Release No 165," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 26, issue 1, pages 134-145, DOI: http://hdl.handle.net/10.2307/24911.
- Butt, Jl, 1988, "Frequency Judgments In An Auditing-Related Task," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 26, issue 2, pages 315-330, DOI: http://hdl.handle.net/10.2307/24911.
1987
- Balachandran, Bv & Ramakrishnan, Rts, 1987, "A Theory Of Audit Partnerships - Audit Firm Size And Fees," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 25, issue 1, pages 111-126, DOI: http://hdl.handle.net/10.2307/24912.
- Wilkerson, Je, 1987, "Selecting Experimental And Comparison Samples For Use In Studies Of Auditor Reporting Decisions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 25, issue 1, pages 161-167, DOI: http://hdl.handle.net/10.2307/24912.
- Baiman, S & Evans, Jh & Noel, J, 1987, "Optimal-Contracts With A Utility-Maximizing Auditor," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 25, issue 2, pages 217-244, DOI: http://hdl.handle.net/10.2307/24910.
- Ashton, Rh & Willingham, Jj & Elliott, Rk, 1987, "An Empirical-Analysis Of Audit Delay," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 25, issue 2, pages 275-292, DOI: http://hdl.handle.net/10.2307/24910.
- Baber, Wr & Brooks, Eh & Ricks, We, 1987, "An Empirical-Investigation Of The Market For Audit Services In The Public-Sector," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 25, issue 2, pages 293-305, DOI: http://hdl.handle.net/10.2307/24910.
1986
- Roberts, Dm, 1986, "Stratified Sampling Using A Stochastic-Model," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 24, issue 1, pages 111-126, DOI: http://hdl.handle.net/10.2307/24908.
- Rohrbach, Kj, 1986, "Monetary Unit Acceptance Sampling," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 24, issue 1, pages 127-150, DOI: http://hdl.handle.net/10.2307/24908.
- Margheim, Ll, 1986, "Further Evidence On External Auditors Reliance On Internal Auditors," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 24, issue 1, pages 194-205, DOI: http://hdl.handle.net/10.2307/24908.
- Smieliauskas, W, 1986, "A Simulation Analysis Of The Power Characteristics Of Some Popular Estimators Under Different Risk And Materiality Levels," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 24, issue 1, pages 217-230, DOI: http://hdl.handle.net/10.2307/24908.
- Frost, Pa & Tamura, H, 1986, "Accuracy Of Auxiliary Information Interval Estimation In Statistical Auditing," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 24, issue 1, pages 57-75, DOI: http://hdl.handle.net/10.2307/24908.
- Palmrose, Zv, 1986, "Audit Fees And Auditor Size - Further Evidence," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 24, issue 1, pages 97-110, DOI: http://hdl.handle.net/10.2307/24908.
- Brownell, P & Hirst, M, 1986, "Reliance On Accounting Information, Budgetary Participation, And Task Uncertainty - Tests Of A 3-Way Interaction," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 24, issue 2, pages 241-249, DOI: http://hdl.handle.net/10.2307/24911.
- Frederick, Dm & Libby, R, 1986, "Expertise And Auditors Judgments Of Conjunctive Events," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 24, issue 2, pages 270-290, DOI: http://hdl.handle.net/10.2307/24911.
- Boritz, Je, 1986, "The Effect Of Research Method On Audit Planning And Review Judgments," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 24, issue 2, pages 335-348, DOI: http://hdl.handle.net/10.2307/24911.
- Tamura, H & Frost, Pa, 1986, "Tightening Cav (Dus) Bounds By Using A Parametric Model," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 24, issue 2, pages 364-371, DOI: http://hdl.handle.net/10.2307/24911.
- Abdelkhalik, Ar & Graul, Pr & Newton, Jd, 1986, "Reporting Uncertainty And Assessment Of Risk - Replication And Extension In A Canadian Setting," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 24, issue 2, pages 372-382, DOI: http://hdl.handle.net/10.2307/24911.
- Francis, Jr & Stokes, Dj, 1986, "Audit Prices, Product Differentiation, And Scale Economies - Further Evidence From The Australian Market," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 24, issue 2, pages 383-393, DOI: http://hdl.handle.net/10.2307/24911.
- Huss, Hf & Trader, Rl, 1986, "A Note On Optimal Sample Sizes In Compliance Tests Using A Formal Bayesian Decision-Theoretic Approach For Finite And Infinite Populations," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 24, issue 2, pages 394-399, DOI: http://hdl.handle.net/10.2307/24911.
- Murray, D & Frazier, Kb, 1986, "A Within-Subjects Test Of Expectancy-Theory In A Public Accounting Environment," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 24, issue 2, pages 400-404, DOI: http://hdl.handle.net/10.2307/24911.
- Palmrose, Zv, 1986, "The Effect Of Nonaudit Services On The Pricing Of Audit Services - Further Evidence," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 24, issue 2, pages 405-411, DOI: http://hdl.handle.net/10.2307/24911.
- Srivastava, Rp, 1986, "Auditing Functions For Internal Control-Systems With Interdependent Documents And Channels," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 24, issue 2, pages 422-426, DOI: http://hdl.handle.net/10.2307/24911.
1985
- Arrington, Ce & Bailey, Cd & Hopwood, Ws, 1985, "An Attribution Analysis Of Responsibility Assessment For Audit Performance," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 23, issue 1, pages 1-20, DOI: http://hdl.handle.net/10.2307/24909.
- Knechel, Wr, 1985, "An Analysis Of Alternative Error Assumptions In Modeling The Reliability Of Accounting Systems," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 23, issue 1, pages 194-212, DOI: http://hdl.handle.net/10.2307/24909.
- Trotman, Kt & Yetton, Pw, 1985, "The Effect Of The Review Process On Auditor Judgments," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 23, issue 1, pages 256-267, DOI: http://hdl.handle.net/10.2307/24909.
- Beck, Pj & Solomon, I & Tomassini, La, 1985, "Subjective Prior Probability-Distributions And Audit Risk," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 23, issue 1, pages 37-56, DOI: http://hdl.handle.net/10.2307/24909.
- Finley, Dr, 1985, "Counterexamples To Proposed Dollar-Unit Sampling Algorithm," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 23, issue 1, pages 402-404, DOI: http://hdl.handle.net/10.2307/24909.
- Butler, Sa, 1985, "Application Of A Decision Aid In The Judgmental Evaluation Of Substantive Test Of Details Samples," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 23, issue 2, pages 513-526, DOI: http://hdl.handle.net/10.2307/24908.
- Lambert, Ra, 1985, "Variance Investigation In Agency Settings," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 23, issue 2, pages 633-647, DOI: http://hdl.handle.net/10.2307/24908.
- Libby, R, 1985, "Availability And The Generation Of Hypotheses In Analytical Review," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 23, issue 2, pages 648-667, DOI: http://hdl.handle.net/10.2307/24908.
- Mutchler, Jf, 1985, "A Multivariate-Analysis Of The Auditors Going-Concern Opinion Decision," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 23, issue 2, pages 668-682, DOI: http://hdl.handle.net/10.2307/24908.
- Plumlee, Rd, 1985, "The Standard Of Objectivity For Internal Auditors - Memory And Bias Effects," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 23, issue 2, pages 683-699, DOI: http://hdl.handle.net/10.2307/24908.
- Smieliauskas, W, 1985, "Sensitivity Analysis Of The Realized Risks Of Auditing With Uncertainty Concerning Internal Control Evaluations," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 23, issue 2, pages 718-739, DOI: http://hdl.handle.net/10.2307/24908.
- Trotman, Kt, 1985, "The Review Process And The Accuracy Of Auditor Judgments," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 23, issue 2, pages 740-752, DOI: http://hdl.handle.net/10.2307/24908.
- Waller, Ws, 1985, "Self-Selection And The Probability Of Quitting - A Contracting Approach To Employee Turnover In Public Accounting," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 23, issue 2, pages 817-828, DOI: http://hdl.handle.net/10.2307/24908.
- Glezen, Gw & Millar, Ja, 1985, "An Empirical-Investigation Of Stockholder Reaction To Disclosures Required By Asr No-250," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 23, issue 2, pages 859-870, DOI: http://hdl.handle.net/10.2307/24908.
- Kaplan, Se, 1985, "The Effect Of Combining Compliance And Substantive Tasks On Auditor Consensus," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 23, issue 2, pages 871-877, DOI: http://hdl.handle.net/10.2307/24908.
- Mckinley, S & Pany, K & Reckers, Pmj, 1985, "An Examination Of The Influence Of Cpa Firm Type, Size, And Mas Provision On Loan Officer Decisions And Perceptions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 23, issue 2, pages 887-896, DOI: http://hdl.handle.net/10.2307/24908.
- Schneider, A, 1985, "The Reliance Of External Auditors On The Internal Audit Function," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 23, issue 2, pages 911-919, DOI: http://hdl.handle.net/10.2307/24908.
1984
- Antle, R, 1984, "Auditor Independence," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 22, issue 1, pages 1-20, DOI: http://hdl.handle.net/10.2307/24906.
- Gibbins, M, 1984, "Propositions About The Psychology Of Professional Judgment In Public Accounting," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 22, issue 1, pages 103-125, DOI: http://hdl.handle.net/10.2307/24907.
- Kida, T, 1984, "The Effect Of Causality And Specificity On Data Use," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 22, issue 1, pages 145-152, DOI: http://hdl.handle.net/10.2307/24907.
- Dyckman, Tr & Zeff, Sa, 1984, "2 Decades Of The Journal-Of-Accounting-Research," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 22, issue 1, pages 225-247, DOI: http://hdl.handle.net/10.2307/24907.
- Arrington, Ce & Hillison, W & Jensen, Re, 1984, "An Application Of Analytical Hierarchy Process To Model Expert Judgments On Analytical Review Procedures," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 22, issue 1, pages 298-312, DOI: http://hdl.handle.net/10.2307/24907.
- Davison, Ag & Stening, Bw & Wai, Wt, 1984, "Auditor Concentration And The Impact Of Interlocking Directorates," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 22, issue 1, pages 313-317, DOI: http://hdl.handle.net/10.2307/24907.
- Kida, T, 1984, "The Impact Of Hypothesis-Testing Strategies On Auditors Use Of Judgment Data," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 22, issue 1, pages 332-340, DOI: http://hdl.handle.net/10.2307/24907.
- Ricchiute, Dn, 1984, "An Empirical-Assessment Of The Impact Of Alternative Task Presentation Modes On Decision-Making Research In Auditing," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 22, issue 1, pages 341-350, DOI: http://hdl.handle.net/10.2307/24907.
- Godfrey, J & Neter, J, 1984, "Bayesian Bounds For Monetary Unit Sampling In Accounting And Auditing," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 22, issue 2, pages 497-525, DOI: http://hdl.handle.net/10.2307/24906.
- Menzefricke, U, 1984, "Using Decision-Theory For Planning Audit Sample-Size With Dollar Unit Sampling," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 22, issue 2, pages 570-587, DOI: http://hdl.handle.net/10.2307/24906.
- Menzefricke, U & Smieliauskas, W, 1984, "A Simulation Study Of The Performance Of Parametric Dollar Unit Sampling Statistical Procedures," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 22, issue 2, pages 588-604, DOI: http://hdl.handle.net/10.2307/24906.
- Puro, M, 1984, "Audit Firm Lobbying Before The Financial Accounting Standards Board - An Empirical-Study," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 22, issue 2, pages 624-646, DOI: http://hdl.handle.net/10.2307/24906.
- Schneider, A, 1984, "Modeling External Auditors Evaluations Of Internal Auditing," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 22, issue 2, pages 657-678, DOI: http://hdl.handle.net/10.2307/24906.
- Simunic, Da, 1984, "Auditing, Consulting, And Auditor Independence," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 22, issue 2, pages 679-702, DOI: http://hdl.handle.net/10.2307/24906.
- Scheiner, Jh, 1984, "An Empirical-Assessment Of The Impact Of Sec Nonaudit Service Disclosure Requirements On Independent Auditors And Their Clients," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 22, issue 2, pages 789-797, DOI: http://hdl.handle.net/10.2307/24906.
1983
- Biggs, Sf & Mock, Tj, 1983, "An Investigation Of Auditor Decision-Processes In The Evaluation Of Internal Controls And Audit Scope Decisions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 21, issue 1, pages 234-255, DOI: http://hdl.handle.net/10.2307/24909.
- Lewis, B & Shields, Md & Young, Sm, 1983, "Evaluating Human Judgments And Decision Aids," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 21, issue 1, pages 271-285, DOI: http://hdl.handle.net/10.2307/24909.
- Tabor, Rh, 1983, "Internal Control Evaluations And Audit Program Revisions - Some Additional Evidence," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 21, issue 1, pages 348-354, DOI: http://hdl.handle.net/10.2307/24909.
- Menzefricke, U, 1983, "On Sampling Plan Selection With Dollar-Unit Sampling," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 21, issue 1, pages 96-105, DOI: http://hdl.handle.net/10.2307/24909.
- Bailey, Ke & Bylinski, Jh & Shields, Md, 1983, "Effects Of Audit Report Wording Changes On The Perceived Message," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 21, issue 2, pages 355-370, DOI: http://hdl.handle.net/10.2307/24907.
- Bamber, Em, 1983, "Expert Judgment In The Audit Team - A Source Reliability Approach," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 21, issue 2, pages 396-413, DOI: http://hdl.handle.net/10.2307/24907.
- Brown, Pr, 1983, "Independent Auditor Judgment In The Evaluation Of Internal Audit Functions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 21, issue 2, pages 444-455, DOI: http://hdl.handle.net/10.2307/24907.
- Danos, P & Imhoff, Ea, 1983, "Factors Affecting Auditors Evaluations Of Forecasts," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 21, issue 2, pages 473-494, DOI: http://hdl.handle.net/10.2307/24907.
- Nichols, Dr & Smith, Db, 1983, "Auditor Credibility And Auditor Changes," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 21, issue 2, pages 534-544, DOI: http://hdl.handle.net/10.2307/24907.
- Shockley, Ra & Holt, Rn, 1983, "A Behavioral Investigation Of Supplier Differentiation In The Market For Audit Services," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 21, issue 2, pages 545-564, DOI: http://hdl.handle.net/10.2307/24907.
- Messier, Wf, 1983, "The Effect Of Experience And Firm Type On Materiality Disclosure Judgments," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 21, issue 2, pages 611-618, DOI: http://hdl.handle.net/10.2307/24907.
- Stewart, Mark B, 1983, "Racial Discrimination and Occupational Attainment in Britain," Economic Journal, Royal Economic Society, volume 93, issue 371, pages 521-541, September.
1982
- Frost, Pa & Tamura, H, 1982, "Jackknifed Ratio Estimation In Statistical Auditing," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 20, issue 1, pages 103-120, DOI: http://hdl.handle.net/10.2307/24907.
- Gibbins, M, 1982, "Regression And Other Statistical Implications For Research On Judgment Using Intercorrelated Data Sources," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 20, issue 1, pages 121-138, DOI: http://hdl.handle.net/10.2307/24907.
- Jiambalvo, J, 1982, "Measures Of Accuracy And Congruence In The Performance Evaluation Of Cpa Personnel - Replication And Extensions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 20, issue 1, pages 152-161, DOI: http://hdl.handle.net/10.2307/24907.
- Matsumura, Em & Tsui, Kw, 1982, "Stein-Type Poisson Estimators In Audit Sampling," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 20, issue 1, pages 162-170, DOI: http://hdl.handle.net/10.2307/24907.
- Wright, A, 1982, "An Investigation Of The Engagement Evaluation Process For Staff Auditors," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 20, issue 1, pages 227-239, DOI: http://hdl.handle.net/10.2307/24907.
- Banks, Dw & Kinney, Wr, 1982, "Loss Contingency Reports And Stock-Prices - An Empirical-Study," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 20, issue 1, pages 240-254, DOI: http://hdl.handle.net/10.2307/24907.
- Duke, Gl & Neter, J & Leitch, Ra, 1982, "Power Characteristics Of Test Statistics In The Auditing Environment - An Empirical-Study," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 20, issue 1, pages 42-67, DOI: http://hdl.handle.net/10.2307/24907.
- Eggleton, Irc, 1982, "Intuitive Time-Series Extrapolation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 20, issue 1, pages 68-102, DOI: http://hdl.handle.net/10.2307/24907.
- Godfrey, Jt & Andrews, Rw, 1982, "A Finite Population Bayesian Model For Compliance Testing," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 20, issue 2, pages 304-315, DOI: http://hdl.handle.net/10.2307/24907.
- Grimlund, Ra, 1982, "An Integration Of Internal Control-System And Account Balance Evidence," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 20, issue 2, pages 316-342, DOI: http://hdl.handle.net/10.2307/24907.
- Kinney, Wr & Salamon, Gl, 1982, "Regression-Analysis In Auditing - A Comparison Of Alternative Investigation Rules," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 20, issue 2, pages 350-366, DOI: http://hdl.handle.net/10.2307/24907.
- Ashton, Ah, 1982, "The Descriptive Validity Of Normative Decision-Theory In Auditing Contexts," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 20, issue 2, pages 415-428, DOI: http://hdl.handle.net/10.2307/24907.
- Emery, Dr & Barron, Fh & Messier, Wf, 1982, "Conjoint-Measurement And The Analysis Of Noisy Data - A Comment," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 20, issue 2, pages 450-458, DOI: http://hdl.handle.net/10.2307/24907.
- Pany, K & Smith, Ch, 1982, "Auditor Association With Quarterly Financial Information - An Empirical-Test," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 20, issue 2, pages 472-481, DOI: http://hdl.handle.net/10.2307/24907.
- Scheiner, Jh & Kiger, Je, 1982, "An Empirical-Investigation Of Auditor Involvement In Non-Audit Services," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 20, issue 2, pages 482-496, DOI: http://hdl.handle.net/10.2307/24907.
- Antle, R, 1982, "The Auditor As An Economic Agent," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 20, issue 2, pages 503-527, DOI: http://hdl.handle.net/10.2307/24908.
- Danos, P & Eichenseher, Jw, 1982, "Audit Industry Dynamics - Factors Affecting Changes In Client-Industry Market Shares," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 20, issue 2, pages 604-616, DOI: http://hdl.handle.net/10.2307/24908.
- Elliott, Ja, 1982, "Subject To Audit Opinions And Abnormal Security Returns - Outcomes And Ambiguities," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 20, issue 2, pages 617-638, DOI: http://hdl.handle.net/10.2307/24908.
- Solomon, I, 1982, "Probability Assessment By Individual Auditors And Audit Teams - An Empirical-Investigation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 20, issue 2, pages 689-710, DOI: http://hdl.handle.net/10.2307/24908.
- Gaumnitz, Br & Nunamaker, Tr & Surdick, Jj & Thomas, Mf, 1982, "Auditor Consensus In Internal Control Evaluation And Audit Program-Planning," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 20, issue 2, pages 745-755, DOI: http://hdl.handle.net/10.2307/24908.
- Hamilton, Re & Wright, Wf, 1982, "Internal Control Judgments And Effects Of Experience - Replications And Extensions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 20, issue 2, pages 756-765, DOI: http://hdl.handle.net/10.2307/24908.
- Ingram, Rw & Copeland, Rm, 1982, "Municipal Market Measures And Reporting Practices - An Extension," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 20, issue 2, pages 766-772, DOI: http://hdl.handle.net/10.2307/24909.
- Mayper, Ag, 1982, "Consensus Of Auditors Materiality Judgments Of Internal Accounting Control Weaknesses," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 20, issue 2, pages 773-783, DOI: http://hdl.handle.net/10.2307/24909.
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