Contemporary Accounting Research

1984 - 2021

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Volume 24, issue 4, 2007

An Examination of Auditor Planning Judgements in a Complex Accounting Information System Environment* pp. 1059-1083

Joseph F. Brazel and Christopher P. Agoglia

Audit Committee, Board Characteristics, and Auditor Switch Decisions by Andersen's Clients* pp. 1085-1117

Ken Y. Chen and Jian Zhou

The Effects of Perceived Fairness on Opportunistic Behavior* pp. 1119-1138

Jeffrey R. Cohen, Lori Holder†Webb, David J. Sharp and Laurie W. Pant

Accuracy in Judging the Nonlinear Effects of Cost and Profit Drivers* pp. 1139-1169

Anne M. Farrell, Joan Luft and Michael D. Shields

Effects of Qualitative Factor Salience, Expressed Client Concern, and Qualitative Materiality Thresholds on Auditors' Audit Adjustment Decisions* pp. 1171-1192

Terence Bu†Peow Ng and Hun†Tong Tan

Using Downstream Revenue in a Performance Measurement System* pp. 1193-1215

Michael J. Petersen

How Do Underwriters Value Initial Public Offerings? An Empirical Analysis of the French IPO Market* pp. 1217-1243

Peter Roosenboom

Discussion of “How Do Underwriters Value Initial Public Offerings? An Empirical Analysis of the French IPO Market†* pp. 1245-1254

Jacob K. Thomas

Concentration in Publishing at Top†Tier Business Journals: Evidence and Potential Explanations* pp. 1255-1289

Edward P. Swanson, Christopher J. Wolfe and Asghar Zardkoohi

The Stock Market Valuation of R&D Information in Biotech Firms* pp. 1291-1318

Bixia Xu, Michel L. Magnan and Paul E. André

Volume 24, issue 3, 2007

Letting the “Tail Wag the Dogâ€: The Debate over GAAP versus Street Earnings Revisited* pp. 675-723

Jeffery S. Abarbanell and Reuven Lehavy

Discussion of “Letting the ‘Tail Wag the Dog’: The Debate over GAAP versus Street Earnings Revisited†* pp. 725-739

Mark T. Bradshaw and Mark Soliman

Discussion of “Letting the ‘Tail Wag the Dog’: The Debate over GAAP versus Street Earnings Revisited†* pp. 741-762

Theodore E. Christensen

The Moderating Role of Competition in the Relationship between Nonfinancial Measures and Future Financial Performance* pp. 763-793

Rajiv D. Banker and Raj Mashruwala

Tax Incentives on Equity and Firms' Cost of Capital: Evidence from the Quebec Stock Savings Plan* pp. 795-824

Jean Bédard, Daniel Coulombe and Suzanne M. Paquette

Discussion of “Tax Incentives on Equity and Firms' Cost of Capital: Evidence from the Quebec Stock Savings Plan†* pp. 825-828

Edward L. Maydew

The Relationship between Trust and Control in International Joint Ventures: Evidence from the Airline Industry* pp. 829-858

David Emsley and Filip Kidon

The Role of Auditor Choice in Debt Pricing in Private Firms* pp. 859-896

Steve Fortin and Jeffrey A. Pittman

Supply†Chain Accounting Practices in the UK Retail Sector: Enabling or Coercing Collaboration?* pp. 897-933

Clinton Free

Relations among Measures, Climate of Control, and Performance Measurement Models* pp. 935-982

Mary A. Malina, Hanne S. O. Nørreklit and Frank H. Selto

The Effectiveness of Alternative Training Techniques on Analytical Procedures Performance* pp. 983-1014

Kimberly K. Moreno, Sudip Bhattacharjee and Duane M. Brandon

Accountants' Usage of Causal Business Models in the Presence of Benchmark Data: A Note* pp. 1015-1038

Sandra C. Vera†Muñoz, Margaret Shackell and Marc Buehner

Volume 24, issue 2, 2007

Capital Gains Taxes and Acquisition Activity: Evidence of the Lock†in Effect* pp. 315-344

Benjamin C. Ayers, Craig E. Lefanowicz and John R. Robinson

Limited Commitment in Multi†agent Contracting* pp. 345-375

Gerald A. Feltham and Christian Hofmann

Discussion of “Limited Commitment in Multi†agent Contracting†* pp. 377-385

Thomas Hemmer

The Chief Financial Officer's Perspective on Auditor†Client Negotiations* pp. 387-422

Michael Gibbins, Susan A. McCracken and Steve E. Salterio

Equity Systematic Risk (Beta) and Its Determinants* pp. 423-466

Gwangheon Hong and Sudipto Sarkar

Do Auditor†Provided Nonaudit Services Improve Audit Effectiveness?* pp. 467-487

Jennifer R. Joe and Scott D. Vandervelde

Voluntary Disclosure in R&D†Intensive Industries* pp. 489-522

Denise A. Jones

Feedback and Incentives on Nonfinancial Value Drivers: Effects on Managerial Decision Making* pp. 523-556

Khim Ong Kelly

Strategic Consequences of Historical Cost and Fair Value Measurements* pp. 557-584

Ricardo F. Reis and Phillip C. Stocken

Discussion of “Strategic Consequences of Historical Cost and Fair Value Measurements†* pp. 585-593

John S. Hughes and Michael G. Williams

The Differential Effects of Auditors' Nonaudit and Audit Fees on Accrual Quality* pp. 595-629

Bin N. Srinidhi and Ferdinand A. Gul

The Impact of the Public's Expectations of Auditors on Audit Quality and Auditing Standards Compliance* pp. 631-654

Ping Zhang

Volume 24, issue 1, 2007

Auditors' Governance Functions and Legal Environments: An International Investigation* pp. 13-46

Jong†Hag Choi and T. J. Wong

The Effect of Network Ties on Accounting Controls in a Supply Alliance: Field Study Evidence* pp. 47-86

Wai Fong Chua and Habib Mahama

Discussion of “The Effect of Network Ties on Accounting Controls in a Supply Alliance: Field Study Evidence†* pp. 87-92

Mark W. Dirsmith

Measuring Customer Relationship Value: The Role of Switching Cost* pp. 93-132

Shane S. Dikolli, William R. Kinney and Karen L. Sedatole

Assurer Reputation for Competence in a Multiservice Context* pp. 133-170

Ananda R. Ganguly, Joshua Herbold and Mark E. Peecher

Persuasive Communications: Tax Compliance Enforcement Strategies for Sole Proprietors* pp. 171-194

John Hasseldine, Peggy Hite, Simon James and Marika Toumi

Information Asymmetry and Cross†sectional Variation in Insider Trading* pp. 195-232

Steven Huddart and Bin Ke

Discussion of “Information Asymmetry and Cross†sectional Variation in Insider Trading†* pp. 233-234

Baruch Lev

Audit Firm Appointments, Audit Firm Alumni, and Audit Committee Independence* pp. 235-258

Clive Lennox and Chul W. Park

The Effect of Meeting or Beating Revenue Forecasts on the Association between Quarterly Returns and Earnings Forecast Errors* pp. 259-290

Lynn Rees and K. Sivaramakrishnan

Volume 23, issue 4, 2006

The Effect of Information Systems on Honesty in Managerial Reporting: A Behavioral Perspective* pp. 885-918

R. Lynn Hannan, Frederick W. Rankin and Kristy L. Towry

Honesty in Accounting and Control: A Discussion of “The Effect of Information Systems on Honesty in Managerial Reporting: A Behavioral Perspective†* pp. 919-932

Steven E. Salterio and Alan Webb

Employee Stock Option Fair†Value Estimates: Do Managerial Discretion and Incentives Explain Accuracy?* pp. 933-975

Leslie Hodder, William J. Mayew, Mary Lea McAnally and Connie D. Weaver

Do Investors Care about the Auditor's Economic Dependence on the Client?* pp. 977-1016

Inder K. Khurana and K. K. Raman

Accounting Discretion and Managerial Conservatism: An Intertemporal Analysis* pp. 1017-1041

Haijin Lin

Discussion of “Accounting Discretion and Managerial Conservatism: An Intertemporal Analysis†* pp. 1043-1050

Brian Mittendorf

Auditor Liability and Business Investment* pp. 1051-1071

Chiawen Liu and Taychang Wang

Unintended Effects of Preannouncements on Investor Reactions to Earnings News* pp. 1073-1103

Jeffrey S. Miller

Are Securitizations in Substance Sales or Secured Borrowings? Capital†Market Evidence* pp. 1105-1133

Flora F. Niu and Gordon D. Richardson

Volume 23, issue 3, 2006

Expectations Management and Beatable Targets: How Do Analysts React to Explicit Earnings Guidance?* pp. 593-624

Julie Cotter, Irem Tuna and Peter D. Wysocki

Discussion of “Expectations Management and Beatable Targets: How Do Analysts React to Explicit Earnings Guidance?†* pp. 625-628

Jeffrey L. Callen

The Sarbanes†Oxley Act of 2002 and Capital†Market Behavior: Early Evidence* pp. 629-654

Pankaj K. Jain and Zabihollah Rezaee

Cherry Picking, Disclosure Quality, and Comprehensive Income Reporting Choices: The Case of Property†Liability Insurers* pp. 655-692

Yen†Jung Lee, Kathy R. Petroni and Min Shen

Discussion of “Cherry Picking, Disclosure Quality, and Comprehensive Income Reporting Choices: The Case of Property†Liability Insurers†* pp. 693-700

D. Eric Hirst

Nonaudit Services and Earnings Conservatism: Is Auditor Independence Impaired?* pp. 701-746

Caitlin Ruddock, Sarah J. Taylor and Stephen L. Taylor

Are Auditors Compromised by Nonaudit Services? Assessing the Evidence* pp. 747-760

Jere R. Francis

Managing Perceptions of Technical Competence: How Well Do Auditors Know How Others View Them?* pp. 761-787

Hun†Tong Tan and Karim Jamal

The Importance of Account Relations when Responding to Interim Audit Testing Results* pp. 789-821

Scott D. Vandervelde

Discussion of “The Importance of Account Relations when Responding to Interim Audit Testing Results†* pp. 823-831

Jean BÉDard

Earnings Quality and the Equity Risk Premium: A Benchmark Model* pp. 833-877

Kenton Yee

Volume 23, issue 2, 2006

Pricing of Initial Audit Engagements by Large and Small Audit Firms* pp. 333-368

Aloke Ghosh and Steven Lustgarten

Audit Qualifications of Income†Decreasing Accounting Choices* pp. 369-394

Frank D. Hodge, Roger D. Martin and Jamie H. Pratt

Managing Stock Option Expense: The Manipulation of Option†Pricing Model Assumptions* pp. 395-425

Derek Johnston

Ownership Structure, Business Group Affiliation, Listing Status, and Earnings Management: Evidence from Korea* pp. 427-464

Jeong†Bon Kim and Cheong H. Yi

Auditor Reputation, Auditor Independence, and the Stock†Market Impact of Andersen's Indictment on Its Client Firms* pp. 465-490

Srinivasan Krishnamurthy, Jian Zhou and Nan Zhou

How Has Regulation FD Affected the Operations of Financial Analysts?* pp. 491-525

Partha S. Mohanram and Shyam V. Sunder

An Economic Analysis of Audit and Nonaudit Services: The Trade†off between Competition Crossovers and Knowledge Spillovers* pp. 527-554

Martin G. H. Wu

Discussion of “An Economic Analysis of Audit and Nonaudit Services: The Trade†off between Competition Crossovers and Knowledge Spillovers†* pp. 555-564

Michael T. Stein

Information Uncertainty and Analyst Forecast Behavior* pp. 565-590

X. Frank Zhang

Volume 23, issue 1, 2006

Learning by Doing and Audit Quality* pp. 1-30

Paul J. Beck and Martin G. H. Wu

Modeling Goodwill for Banks: A Residual Income Approach with Empirical Tests* pp. 31-68

Joy Begley, Sandra L. Chamberlain and Yinghua Li

Discussion of “Modeling Goodwill for Banks: A Residual Income Approach with Empirical Tests†* pp. 69-71

Russell J. Lundholm

Conservative Accounting and Linear Information Valuation Models* pp. 73-101

Young†Soo Choi, John F. O'Hanlon and Peter F. Pope

Who Benefits from Inconsistent Multinational Tax Transfer†Pricing Rules?* pp. 103-131

Anja De Waegenaere, Richard C. Sansing and Jacco L. Wielhouwer

Discussion of “Who Benefits from Inconsistent Multinational Tax Transfer†Pricing Rules?†* pp. 133-139

Suzanne M. Paquette

Audit Fees: A Meta†analysis of the Effect of Supply and Demand Attributes* pp. 141-191

David Hay, W. Robert Knechel and Norman Wong

The Persistence of the Accruals Anomaly* pp. 193-226

Baruch Lev and Doron Nissim

Accounting Information and CEO Compensation: The Role of Cash Flow from Operations in the Presence of Earnings* pp. 227-265

Emeka T. Nwaeze, Simon S. M. Yang and Q. Jennifer Yin

An Experimental Test of the Interaction of the Insurance and Information†Signaling Hypotheses in Auditing* pp. 267-289

Dennis M. O'Reilly, Robert A. Leitch and Brad Tuttle

Horizon†Dependent Underreaction in Financial Analysts' Earnings Forecasts* pp. 291-322

Jana Smith Raedy, Philip Shane and Yanhua Yang