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Content
December 2008, Volume 25, Issue 4
- 1045-1066 Taxation of International Investment and Accounting Valuation
by Anja de Waegenaere & Richard C. Sansing - 1067-1098 Meeting or Beating Analyst Expectations in the Post†Scandals World: Changes in Stock Market Rewards and Managerial Actions
by Kevin Koh & Dawn A. Matsumoto & Shivaram Rajgopal - 1099-1136 Competition for Andersen's Clients
by Mark Kohlbeck & Brian W. Mayhew & Pamela Murphy & Michael S. Wilkins - 1137-1146 Discussion of “Competition for Andersen's Clientsâ€
by Sundaresh Ramnath & Joseph P. Weber - 1147-1182 Corporate Board Governance and Voluntary Disclosure of Executive Compensation Practices
by Indrarini Laksmana - 1183-1209 The Effects of Expanding Employee Decision Making on Contributions to Firm Value in an Informal Reward Environment
by Michael G. Williamson
September 2008, Volume 25, Issue 3
- 657-700 Analyst Coverage and the Cost of Raising Equity Capital: Evidence from Underpricing of Seasoned Equity Offerings
by Robert M. Bowen & Xia Chen & Qiang Cheng - 701-706 Discussion of “Analyst Coverage and the Cost of Raising Equity Capital: Evidence from Underpricing of Seasoned Equity Offeringsâ€
by Mark H. Lang - 707-738 Budgets, Internal Reports, and Manager Forecast Accuracy
by Gavin Cassar & Brian Gibson - 739-772 The Influence of Ownership on Accounting Information Expenditures
by Leslie G. Eldenburg & Ranjani Krishnan - 773-802 Contracting on Contemporaneous versus Forward†Looking Measures: An Experimental Investigation
by Anne M. Farrell & Kathryn Kadous & Kristy L. Towry - 803-826 Debiasing Scale Compatibility Effects when Investors Use Nonfinancial Measures to Screen Potential Investments
by Kevin E. Jackson - 827-858 Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism
by Gopal V. Krishnan & Gnanakumar Visvanathan - 859-890 The Agency Problems of Hedging and Earnings Management
by Lin Nan - 891-920 Investors' Differential Reaction to Positive versus Negative Earnings Surprises
by Arianna Spina Pinello - 921-946 Effects of Exposure to Subsequently Invalidated Evidence on Judgements of Audit Workpaper Preparers and Reviewers
by Seet†Koh Tan & Hun†Tong Tan
June 2008, Volume 25, Issue 2
- 307-337 Importance of Measures of Past Performance: Empirical Evidence on Quality of e†Service Providers
by Rajiv D. Banker & Iny Hwang - 339-349 A Discussion of “Importance of Measures of Past Performance: Empirical Evidence on Quality of e†Service Providersâ€
by Shane S. Dikolli - 351-405 Accounting Discretion, Corporate Governance, and Firm Performance
by Robert M. Bowen & Shivaram Rajgopal & Mohan Venkatachalam - 407-413 Discussion of “Accounting Discretion, Corporate Governance, and Firm Performanceâ€
by Wayne R. Guay - 415-445 Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?
by Chih†Ying Chen & Chan†Jane Lin & Yu†Chen Lin - 447-471 Earnings Management through Effective Tax Rates: The Effects of Tax†Planning Investment and the Sarbanes†Oxley Act of 2002
by Kirsten A. Cook & G. Ryan Huston & Thomas C. Omer - 473-498 The Association between Nonprofessional Investors' Information Choices and Their Portfolio Returns: The Importance of Investing Experience
by W. Brooke Elliott & Frank D. Hodge & Kevin E. Jackson - 499-531 Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Analysis
by Keith L. Jones & Gopal V. Krishnan & Kevin D. Melendrez - 533-566 Extent of ABC Use and Its Consequences
by Adam S. Maiga & Fred A. Jacobs - 567-604 Management Turnover Following Auditor Resignations
by Krishnagopal Menon & David D. Williams - 605-638 The Juxtaposition of Social Surveillance Controls with Traditional Organizational Design Components
by Sally K. Widener & Margaret B. Shackell & Elizabeth A. Demers
March 2008, Volume 25, Issue 1
- 15-53 Trading Volume Reaction to the Earnings Reconciliation from IAS to U. S. GAAP
by Lucy Huajing Chen & Heibatollah Sami - 55-99 Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross†country Evidence
by Jong†Hag Choi & Jeong†Bon Kim & Xiaohong Liu & Dan A. Simunic - 101-108 Discussion of “Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross†country Evidenceâ€
by Michel L. Magnan - 109-147 CEO Reputation and Earnings Quality
by Jennifer Francis & Allen H. Huang & Shivaram Rajgopal & Amy Y. Zang - 149-156 Discussion of “CEO Reputation and Earnings Qualityâ€
by Ryan Lafond - 157-191 The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World
by Jere R. Francis & Dechun Wang - 193-213 Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision
by Steven M. Glover & Douglas F. Prawitt & David A. Wood - 215-218 Discussion of “Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decisionâ€
by William F. Messier - 219-242 Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?
by Chris E. Hogan & Michael S. Wilkins - 243-274 Judging Audit Quality in Light of Adverse Outcomes: Evidence of Outcome Bias and Reverse Outcome Bias
by Mark E. Peecher & M. David Piercey - 275-282 Discussion of “Judging Audit Quality in Light of Adverse Outcomes: Evidence of Outcome Bias and Reverse Outcome Biasâ€
by Marlys Gascho Lipe
December 2007, Volume 24, Issue 4
- 1059-1083 An Examination of Auditor Planning Judgements in a Complex Accounting Information System Environment
by Joseph F. Brazel & Christopher P. Agoglia - 1085-1117 Audit Committee, Board Characteristics, and Auditor Switch Decisions by Andersen's Clients
by Ken Y. Chen & Jian Zhou - 1119-1138 The Effects of Perceived Fairness on Opportunistic Behavior
by Jeffrey R. Cohen & Lori Holder†Webb & David J. Sharp & Laurie W. Pant - 1139-1169 Accuracy in Judging the Nonlinear Effects of Cost and Profit Drivers
by Anne M. Farrell & Joan Luft & Michael D. Shields - 1171-1192 Effects of Qualitative Factor Salience, Expressed Client Concern, and Qualitative Materiality Thresholds on Auditors' Audit Adjustment Decisions
by Terence Bu†Peow NG & Hun†Tong Tan - 1193-1215 Using Downstream Revenue in a Performance Measurement System
by Michael J. Petersen - 1217-1243 How Do Underwriters Value Initial Public Offerings? An Empirical Analysis of the French IPO Market
by Peter Roosenboom - 1245-1254 Discussion of “How Do Underwriters Value Initial Public Offerings? An Empirical Analysis of the French IPO Marketâ€
by Jacob K. Thomas - 1255-1289 Concentration in Publishing at Top†Tier Business Journals: Evidence and Potential Explanations
by Edward P. Swanson & Christopher J. Wolfe & Asghar Zardkoohi - 1291-1318 The Stock Market Valuation of R&D Information in Biotech Firms
by Bixia Xu & Michel L. Magnan & Paul E. André
September 2007, Volume 24, Issue 3
- 675-723 Letting the “Tail Wag the Dog†: The Debate over GAAP versus Street Earnings Revisited
by Jeffery S. Abarbanell & Reuven Lehavy - 725-739 Discussion of “Letting the ‘Tail Wag the Dog’: The Debate over GAAP versus Street Earnings Revisitedâ€
by Mark T. Bradshaw & Mark Soliman - 741-762 Discussion of “Letting the ‘Tail Wag the Dog’: The Debate over GAAP versus Street Earnings Revisitedâ€
by Theodore E. Christensen - 763-793 The Moderating Role of Competition in the Relationship between Nonfinancial Measures and Future Financial Performance
by Rajiv D. Banker & Raj Mashruwala - 795-824 Tax Incentives on Equity and Firms' Cost of Capital: Evidence from the Quebec Stock Savings Plan
by Jean Bédard & Daniel Coulombe & Suzanne M. Paquette - 825-828 Discussion of “Tax Incentives on Equity and Firms' Cost of Capital: Evidence from the Quebec Stock Savings Planâ€
by Edward L. Maydew - 829-858 The Relationship between Trust and Control in International Joint Ventures: Evidence from the Airline Industry
by David Emsley & Filip Kidon - 859-896 The Role of Auditor Choice in Debt Pricing in Private Firms
by Steve Fortin & Jeffrey A. Pittman - 897-933 Supply†Chain Accounting Practices in the UK Retail Sector: Enabling or Coercing Collaboration?
by Clinton Free - 935-982 Relations among Measures, Climate of Control, and Performance Measurement Models
by Mary A. Malina & Hanne S. O. Nørreklit & Frank H. Selto - 983-1014 The Effectiveness of Alternative Training Techniques on Analytical Procedures Performance
by Kimberly K. Moreno & Sudip Bhattacharjee & Duane M. Brandon - 1015-1038 Accountants' Usage of Causal Business Models in the Presence of Benchmark Data: A Note
by Sandra C. Vera†Muñoz & Margaret Shackell & Marc Buehner
June 2007, Volume 24, Issue 2
- 315-344 Capital Gains Taxes and Acquisition Activity: Evidence of the Lock†in Effect
by Benjamin C. Ayers & Craig E. Lefanowicz & John R. Robinson - 345-375 Limited Commitment in Multi†agent Contracting
by Gerald A. Feltham & Christian Hofmann - 377-385 Discussion of “Limited Commitment in Multi†agent Contractingâ€
by Thomas Hemmer - 387-422 The Chief Financial Officer's Perspective on Auditor†Client Negotiations
by Michael Gibbins & Susan A. McCracken & Steve E. Salterio - 423-466 Equity Systematic Risk (Beta) and Its Determinants
by Gwangheon Hong & Sudipto Sarkar - 467-487 Do Auditor†Provided Nonaudit Services Improve Audit Effectiveness?
by Jennifer R. Joe & Scott D. Vandervelde - 489-522 Voluntary Disclosure in R&D†Intensive Industries
by Denise A. Jones - 523-556 Feedback and Incentives on Nonfinancial Value Drivers: Effects on Managerial Decision Making
by Khim Ong Kelly - 557-584 Strategic Consequences of Historical Cost and Fair Value Measurements
by Ricardo F. Reis & Phillip C. Stocken - 585-593 Discussion of “Strategic Consequences of Historical Cost and Fair Value Measurementsâ€
by John S. Hughes & Michael G. Williams - 595-629 The Differential Effects of Auditors' Nonaudit and Audit Fees on Accrual Quality
by Bin N. Srinidhi & Ferdinand A. Gul - 631-654 The Impact of the Public's Expectations of Auditors on Audit Quality and Auditing Standards Compliance
by Ping Zhang
March 2007, Volume 24, Issue 1
- 13-46 Auditors' Governance Functions and Legal Environments: An International Investigation
by Jong†Hag Choi & T. J. Wong - 47-86 The Effect of Network Ties on Accounting Controls in a Supply Alliance: Field Study Evidence
by Wai Fong Chua & Habib Mahama - 87-92 Discussion of “The Effect of Network Ties on Accounting Controls in a Supply Alliance: Field Study Evidenceâ€
by Mark W. Dirsmith - 93-132 Measuring Customer Relationship Value: The Role of Switching Cost
by Shane S. Dikolli & William R. Kinney & Karen L. Sedatole - 133-170 Assurer Reputation for Competence in a Multiservice Context
by Ananda R. Ganguly & Joshua Herbold & Mark E. Peecher - 171-194 Persuasive Communications: Tax Compliance Enforcement Strategies for Sole Proprietors
by John Hasseldine & Peggy Hite & Simon James & Marika Toumi - 195-232 Information Asymmetry and Cross†sectional Variation in Insider Trading
by Steven J. Huddart & Bin Ke - 233-234 Discussion of “Information Asymmetry and Cross†sectional Variation in Insider Tradingâ€
by Baruch Lev - 235-258 Audit Firm Appointments, Audit Firm Alumni, and Audit Committee Independence
by Clive S. Lennox & Chul W. Park - 259-290 The Effect of Meeting or Beating Revenue Forecasts on the Association between Quarterly Returns and Earnings Forecast Errors
by Lynn Rees & K. Sivaramakrishnan
December 2006, Volume 23, Issue 4
- 885-918 The Effect of Information Systems on Honesty in Managerial Reporting: A Behavioral Perspective
by R. Lynn Hannan & Frederick W. Rankin & Kristy L. Towry - 919-932 Honesty in Accounting and Control: A Discussion of “The Effect of Information Systems on Honesty in Managerial Reporting: A Behavioral Perspectiveâ€
by Steven E. Salterio & Alan Webb - 933-975 Employee Stock Option Fair†Value Estimates: Do Managerial Discretion and Incentives Explain Accuracy?
by Leslie Hodder & William J. Mayew & Mary Lea McAnally & Connie D. Weaver - 977-1016 Do Investors Care about the Auditor's Economic Dependence on the Client?
by Inder K. Khurana & K. K. Raman - 1017-1041 Accounting Discretion and Managerial Conservatism: An Intertemporal Analysis
by Haijin Lin - 1043-1050 Discussion of “Accounting Discretion and Managerial Conservatism: An Intertemporal Analysisâ€
by Brian Mittendorf - 1051-1071 Auditor Liability and Business Investment
by Chiawen Liu & Taychang Wang - 1073-1103 Unintended Effects of Preannouncements on Investor Reactions to Earnings News
by Jeffrey S. Miller - 1105-1133 Are Securitizations in Substance Sales or Secured Borrowings? Capital†Market Evidence
by Flora F. Niu & Gordon D. Richardson
September 2006, Volume 23, Issue 3
- 593-624 Expectations Management and Beatable Targets: How Do Analysts React to Explicit Earnings Guidance?
by Julie Cotter & Irem Tuna & Peter D. Wysocki - 625-628 Discussion of “Expectations Management and Beatable Targets: How Do Analysts React to Explicit Earnings Guidance?â€
by Jeffrey L. Callen - 629-654 The Sarbanes†Oxley Act of 2002 and Capital†Market Behavior: Early Evidence
by Pankaj K. Jain & Zabihollah Rezaee - 655-692 Cherry Picking, Disclosure Quality, and Comprehensive Income Reporting Choices: The Case of Property†Liability Insurers
by Yen†Jung Lee & Kathy R. Petroni & Min Shen - 693-700 Discussion of “Cherry Picking, Disclosure Quality, and Comprehensive Income Reporting Choices: The Case of Property†Liability Insurersâ€
by D. Eric Hirst - 701-746 Nonaudit Services and Earnings Conservatism: Is Auditor Independence Impaired?
by Caitlin Ruddock & Sarah J. Taylor & Stephen L. Taylor - 747-760 Are Auditors Compromised by Nonaudit Services? Assessing the Evidence
by Jere R. Francis - 761-787 Managing Perceptions of Technical Competence: How Well Do Auditors Know How Others View Them?
by Hun†Tong Tan & Karim Jamal - 789-821 The Importance of Account Relations when Responding to Interim Audit Testing Results
by Scott D. Vandervelde - 823-831 Discussion of “The Importance of Account Relations when Responding to Interim Audit Testing Resultsâ€
by Jean BÉDard - 833-877 Earnings Quality and the Equity Risk Premium: A Benchmark Model
by Kenton K. Yee
June 2006, Volume 23, Issue 2
- 333-368 Pricing of Initial Audit Engagements by Large and Small Audit Firms
by Aloke Ghosh & Steven Lustgarten - 369-394 Audit Qualifications of Income†Decreasing Accounting Choices
by Frank D. Hodge & Roger D. Martin & Jamie H. Pratt - 395-425 Managing Stock Option Expense: The Manipulation of Option†Pricing Model Assumptions
by Derek Johnston - 427-464 Ownership Structure, Business Group Affiliation, Listing Status, and Earnings Management: Evidence from Korea
by Jeong†Bon Kim & Cheong H. Yi - 465-490 Auditor Reputation, Auditor Independence, and the Stock†Market Impact of Andersen's Indictment on Its Client Firms
by Srinivasan Krishnamurthy & Jian Zhou & Nan Zhou - 491-525 How Has Regulation FD Affected the Operations of Financial Analysts?
by Partha S. Mohanram & Shyam V. Sunder - 527-554 An Economic Analysis of Audit and Nonaudit Services: The Trade†off between Competition Crossovers and Knowledge Spillovers
by Martin G. H. Wu - 555-564 Discussion of “An Economic Analysis of Audit and Nonaudit Services: The Trade†off between Competition Crossovers and Knowledge Spilloversâ€
by Michael T. Stein - 565-590 Information Uncertainty and Analyst Forecast Behavior
by X. Frank Zhang
March 2006, Volume 23, Issue 1
- 1-30 Learning by Doing and Audit Quality
by Paul J. Beck & Martin G. H. Wu - 31-68 Modeling Goodwill for Banks: A Residual Income Approach with Empirical Tests
by Joy Begley & Sandra L. Chamberlain & Yinghua Li - 69-71 Discussion of “Modeling Goodwill for Banks: A Residual Income Approach with Empirical Testsâ€
by Russell J. Lundholm - 73-101 Conservative Accounting and Linear Information Valuation Models
by Young†Soo Choi & John F. O'Hanlon & Peter F. Pope - 103-131 Who Benefits from Inconsistent Multinational Tax Transfer†Pricing Rules?
by Anja De Waegenaere & Richard C. Sansing & Jacco L. Wielhouwer - 133-139 Discussion of “Who Benefits from Inconsistent Multinational Tax Transfer†Pricing Rules?â€
by Suzanne M. Paquette - 141-191 Audit Fees: A Meta†analysis of the Effect of Supply and Demand Attributes
by David C. Hay & W. Robert Knechel & Norman Wong - 193-226 The Persistence of the Accruals Anomaly
by Baruch Lev & Doron Nissim - 227-265 Accounting Information and CEO Compensation: The Role of Cash Flow from Operations in the Presence of Earnings
by Emeka T. Nwaeze & Simon S. M. Yang & Q. Jennifer Yin - 267-289 An Experimental Test of the Interaction of the Insurance and Information†Signaling Hypotheses in Auditing
by Dennis M. O'Reilly & Robert A. Leitch & Brad Tuttle - 291-322 Horizon†Dependent Underreaction in Financial Analysts' Earnings Forecasts
by Jana Smith Raedy & Philip Shane & Yanhua Yang
December 2005, Volume 22, Issue 4
- 727-758 The Association between the Legal and Financial Reporting Environments and Forecast Performance of Individual Analysts
by Ran Barniv & Mark J. Myring & Wayne B. Thomas - 759-789 Independence Threats, Litigation Risk, and the Auditor's Decision Process
by Allen D. Blay - 791-828 Stock Price Reactions to the Repricing of Employee Stock Options
by Barbara M. Grein & John R. M. Hand & Kenneth J. Klassen - 829-865 Disclosure Policy and Market Liquidity: Impact of Depth Quotes and Order Sizes
by Frank L. Heflin & Kenneth W. Shaw & John J. Wild - 867-914 Determinants of Managerial Earnings Guidance Prior to Regulation Fair Disclosure and Bias in Analysts' Earnings Forecasts
by Amy P. Hutton - 915-963 Are Investors Misled by “Pro Forma†Earnings?
by W. Bruce Johnson & William C. Schwartz - 965-976 Discussion of “Are Investors Misled by ‘Pro Forma’ Earnings?â€
by Philip G. Berger - 977-1026 R&D Reporting Biases and Their Consequences
by Baruch Lev & Bharat Sarath & Theodore Sougiannis - 1027-1061 An Investigation of the Value Relevance of Alternative Foreign Exchange Disclosures
by Florin Şabac & Thomas W. Scott & Heather A. Wier - 1063-1092 Evidence of Choice Avoidance in Capital†Investment Judgements
by Kimberly M. Sawers - 1093-1122 Audit Committees, Boards, and the Quality of Reported Earnings
by Nikos Vafeas
September 2005, Volume 22, Issue 3
- 483-517 Determinants of the Time Series of Earnings and Implications for Earnings Quality
by Regina M. Anctil & Sandra Chamberlain - 519-547 CEO Compensation and Stakeholders' Claims
by Alka Arora & Pervaiz Alam - 549-586 Who Cares about Auditor Reputation?
by Jan Barton - 587-616 Shareholder Income Taxes and the Relation between Earnings and Returns
by Dan S. Dhaliwal & Merle M. Erickson & Oliver Zhen Li - 617-642 Earnings Management to Minimize Superfund Clean†up and Transaction Costs
by Derek Johnston & Steve Rock - 643-686 Quantification and Persuasion in Managerial Judgement
by Kathryn Kadous & Lisa Koonce & Kristy L. Towry - 687-691 Discussion of “Quantification and Persuasion in Managerial Judgementâ€
by Arnold M. Wright - 693-717 The Link between Earnings Conservatism and the Price†to†Book Ratio
by Jinhan Pae & Daniel B. Thornton & Michael Welker
June 2005, Volume 22, Issue 2
- 271-309 Productivity Measurement and the Relationship between Plant Performance and JIT Intensity
by Jeffrey L. Callen & Mindy Morel & Christina Fader - 311-350 An Experimental Investigation of Approaches to Audit Decision Making: An Evaluation Using Systems†Mediated Mental Models
by Amy K. Choy & Ronald R. King - 351-384 Avoiding Accounting Fixation: Determinants of Cognitive Adaptation to Differences in Accounting Method
by David T. Dearman & Michael D. Shields - 385-392 Discussion of “Avoiding Accounting Fixation: Determinants of Cognitive Adaptation to Differences in Accounting Methodâ€
by Theresa Libby - 393-408 Production Externalities, Congruity of Aggregate Signals, and Optimal Task Assignments
by John S. Hughes & Li Zhang & Jai†Zheng James Xie - 409-447 Taxpayers' Prepayment Positions and Tax Return Preparation Fees
by Scott B. Jackson & Paul A. Shoemaker & John A. Barrick & F. Greg Burton - 449-452 Discussion of “Taxpayers' Prepayment Positions and Tax Return Preparation Feesâ€
by Lillian F. Mills - 453-480 Aggregation, Dividend Irrelevancy, and Earnings†Value Relations
by Kenton K. Yee
March 2005, Volume 22, Issue 1
- 1-30 Corporate Taxes and Financing Methods for Taxable Acquisitions
by Dan S. Dhaliwal & Kaye J. Newberry & Connie D. Weaver - 31-53 The Influence of Nonaudit Service Revenues and Client Pressure on External Auditors' Decisions to Rely on Internal Audit
by William L. Felix & Audrey A. Gramling & Mario J. Maletta - 55-93 The Impact of R&D Intensity on Demand for Specialist Auditor Services
by Jayne M. Godfrey & Jane Hamilton - 95-140 Market Consequences of Earnings Management in Response to Security Regulations in China
by In†Mu Haw & Daqing Qi & Donghui Wu & Woody Wu - 141-143 Discussion of “Market Consequences of Earnings Management in Response to Security Regulations in Chinaâ€
by Greg Clinch - 145-164 A Note on the Relation between Frames, Perceptions, and Taxpayer Behavior
by Scott B. Jackson & Richard C. Hatfield - 165-193 Did Houston Clients of Arthur Andersen Recognize Publicly Available Bad News in a Timely Fashion?
by Gopal V. Krishnan - 195-204 Discussion of “Did Houston Clients of Arthur Andersen Recognize Publicly Available Bad News in a Timely Fashion?â€
by Rã‰Al Labelle - 205-227 Management Ownership and Audit Firm Size
by Clive Lennox - 229-264 A Reexamination of Behavior in Experimental Audit Markets: The Effects of Moral Reasoning and Economic Incentives on Auditor Reporting and Fees
by Jeffrey W. Schatzberg & Galen R. Sevcik & Brian P. Shapiro & Linda Thorne & R. S. Olusegun Wallace
December 2004, Volume 21, Issue 4
- 747-785 The Riskiness of Large Audit Firm Client Portfolios and Changes in Audit Liability Regimes: Evidence from the U.S. Audit Market
by Jong†Hag Choi & Rajib K. Doogar & Ananda R. Ganguly - 787-794 Discussion of “The Riskiness of Large Audit Firm Client Portfolios and Changes in Audit Liability Regimes: Evidence from the U.S. Audit Marketâ€
by MARK L. DeFOND - 795-812 The Declining Value†relevance of Accounting Information and Non†Information†based Trading: An Empirical Analysis
by Alex Dontoh & Suresh Radhakrishnan & Joshua Ronen - 813-841 Nonaudit Services and Earnings Management: UK Evidence
by Michael J. Ferguson & Gim S. Seow & Danqing Young - 843-884 Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions
by Kiridaran Kanagaretnam & Gerald J. Lobo & Dong†Hoon Yang - 885-924 The Walk†down to Beatable Analyst Forecasts: The Role of Equity Issuance and Insider Trading Incentives
by Scott Richardson & Siew Hong Teoh & Peter D. Wysocki - 925-958 Managers' Commitment to the Goals Contained in a Strategic Performance Measurement System
by R. Alan Webb - 959-964 Discussion of “Managers' Commitment to the Goals Contained in a Strategic Performance Measurement Systemâ€
by Joan L. Luft
September 2004, Volume 21, Issue 3
- 493-522 Operational Restructuring Charges and Post†Restructuring Performance
by Rowland K. Atiase & David E. Platt & Senyo Y. Tse - 523-527 Discussion of “Operational Restructuring Charges and Post†Restructuring Performanceâ€
by Patricia M. Dechow - 529-562 Market Structure and Audit Fees: A Local Analysis
by Sati P. Bandyopadhyay & Jennifer L. Kao - 563-602 Professionalization in Action: Accountants' Attempt at Building a Network of Support for the WebTrust Seal of Assurance
by Yves Gendron & Michael Barrett - 603-638 JIT Adoption: The Effects of LIFO Reserves and Financial Reporting and Tax Incentives
by Michael R. Kinney & William F. Wempe - 639-680 A Cross†national Comparison of R&D Expenditure Decisions: Tax Incentives and Financial Constraints
by Kenneth J. Klassen & Jeffrey A. Pittman & Margaret P. Reed & Steve Fortin - 681-684 Discussion of “A Cross†national Comparison of R&D Expenditure Decisions: Tax Incentives and Financial Constraintsâ€
by Steve Fortin - 685-718 Equilibrium Earnings Management, Incentive Contracts, and Accounting Standards
by Pierre Jinghong Liang - 719-745 Decomposition of Fraud†Risk Assessments and Auditors' Sensitivity to Fraud Cues
by T. Jeffrey Wilks & Mark F. Zimbelman
June 2004, Volume 21, Issue 2
- 271-301 Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain
by Thomas Ahrens & Christopher S. Chapman - 303-324 Reconciling Financial Information at Varied Levels of Aggregation
by Anil Arya & John C. Fellingham & Brian Mittendorf & Douglas A. Schroeder - 325-352 The Effectiveness of Alternative Risk Assessment and Program Planning Tools in a Fraud Setting
by Stephen K. Asare & Arnold M. Wright - 353-367 Testing the “Inverted†U†Phenomenon in Moral Development on Recently Promoted Senior Managers and Partners
by Richard A. Bernardi & Donald F. Arnold - 369-398 The Impact of Mandated Disclosure on Performance†Based CEO Compensation
by Jane A. Craighead & Michel L. Magnan & Linda Thorne - 399-429 Recognition and Disclosure Reliability: Evidence from SFAS No. 106
by Paquita Y. Davis†Friday & Chao†Shin Liu & H. Fred Mittelstaedt - 431-459 Last†Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts
by Dan S. Dhaliwal & Cristi A. Gleason & Lillian F. Mills - 461-491 How Are Earnings Managed? An Examination of Specific Accruals
by Carol A. Marquardt & Christine I. Wiedman
March 2004, Volume 21, Issue 1
- 1-24 Fixed Cost Magnitude, Fixed Cost Reporting Format, and Competitive Pricing Decisions: Some Experimental Evidence
by Steve Buchheit - 25-53 The Effect of Competitive Bidding on Engagement Planning and Pricing
by Karla M. Johnstone & Jean C. Bedard & Michael L. Ettredge - 55-82 The Efficacy of Third†Party Consultation in Preventing Managerial Escalation of Commitment: The Role of Mental Representations
by Kathryn Kadous & Lisa M. Sedor - 83-88 Discussion of “The Efficacy of Third†Party Consultation in Preventing Managerial Escalation of Commitment: The Role of Mental Representationâ€
by Hun†Tong Tan - 89-130 Examining the Role of Auditor Quality and Retained Ownership in IPO Markets: Experimental Evidence
by Brian W. Mayhew & Jeffrey W. Schatzberg & Galen R. Sevcik - 131-137 Discussion of “Examining the Role of Auditor Quality and Retained Ownership in IPO Markets: Experimental Evidenceâ€
by Robert J. Bloomfield - 139-180 The Circumstances and Legal Consequences of Non†GAAP Reporting: Evidence from Restatements
by Zoe†Vonna Palmrose & Susan Scholz - 181-190 Discussion of “The Circumstances and Legal Consequences of Non†GAAP Reporting: Evidence from Restatementsâ€
by James M. Wahlen - 191-222 Coordinating Effort under Team†Based and Individual Incentives: An Experimental Analysis
by Frederick W. Rankin - 223-255 Publishing in the Majors: A Comparison of Accounting, Finance, Management, and Marketing
by Edward P. Swanson
December 2003, Volume 20, Issue 4
- 619-644 Exploring Diversity in Accounting through Faculty Journal Perceptions
by Apostolos Ballas & Vasilis Theoharakis - 645-683 Corporate Investment Incentives and Accounting†Based Debt Covenants
by Alan V. S. Douglas - 685-717 The North American Industry Classification System and Its Implications for Accounting Research
by Jayanthi Krishnan & Eric Press - 719-746 Ex Post Voluntary Disclosure Strategies for Insiders
by Carolyn B. Levine & Michael J. Smith