Contemporary Accounting Research

1984 - 2021

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Volume 22, issue 4, 2005

The Association between the Legal and Financial Reporting Environments and Forecast Performance of Individual Analysts* pp. 727-758

Ran Barniv, Mark J. Myring and Wayne B. Thomas

Independence Threats, Litigation Risk, and the Auditor's Decision Process* pp. 759-789

Allen D. Blay

Stock Price Reactions to the Repricing of Employee Stock Options* pp. 791-828

Barbara M. Grein, John R. M. Hand and Kenneth J. Klassen

Disclosure Policy and Market Liquidity: Impact of Depth Quotes and Order Sizes* pp. 829-865

Frank L. Heflin, Kenneth W. Shaw and John J. Wild

Determinants of Managerial Earnings Guidance Prior to Regulation Fair Disclosure and Bias in Analysts' Earnings Forecasts* pp. 867-914

Amy P. Hutton

Are Investors Misled by “Pro Forma†Earnings?* pp. 915-963

W. Bruce Johnson and William C. Schwartz

Discussion of “Are Investors Misled by ‘Pro Forma’ Earnings?†* pp. 965-976

Philip G. Berger

R&D Reporting Biases and Their Consequences* pp. 977-1026

Baruch Lev, Bharat Sarath and Theodore Sougiannis

An Investigation of the Value Relevance of Alternative Foreign Exchange Disclosures* pp. 1027-1061

Florin Åžabac, Thomas W. Scott and Heather A. Wier

Evidence of Choice Avoidance in Capital†Investment Judgements* pp. 1063-1092

Kimberly M. Sawers

Audit Committees, Boards, and the Quality of Reported Earnings* pp. 1093-1122

Nikos Vafeas

Volume 22, issue 3, 2005

Determinants of the Time Series of Earnings and Implications for Earnings Quality* pp. 483-517

Regina M. Anctil and Sandra Chamberlain

CEO Compensation and Stakeholders' Claims* pp. 519-547

Alka Arora and Pervaiz Alam

Who Cares about Auditor Reputation?* pp. 549-586

Jan Barton

Shareholder Income Taxes and the Relation between Earnings and Returns* pp. 587-616

Dan S. Dhaliwal, Merle M. Erickson and Oliver Zhen Li

Earnings Management to Minimize Superfund Clean†up and Transaction Costs* pp. 617-642

Derek Johnston and Steve Rock

Quantification and Persuasion in Managerial Judgement* pp. 643-686

Kathryn Kadous, Lisa Koonce and Kristy L. Towry

Discussion of “Quantification and Persuasion in Managerial Judgement†* pp. 687-691

Arnold M. Wright

The Link between Earnings Conservatism and the Price†to†Book Ratio* pp. 693-717

Jinhan Pae, Daniel B. Thornton and Michael Welker

Volume 22, issue 2, 2005

Productivity Measurement and the Relationship between Plant Performance and JIT Intensity* pp. 271-309

Jeffrey L. Callen, Mindy Morel and Christina Fader

An Experimental Investigation of Approaches to Audit Decision Making: An Evaluation Using Systems†Mediated Mental Models* pp. 311-350

Amy K. Choy and Ronald R. King

Avoiding Accounting Fixation: Determinants of Cognitive Adaptation to Differences in Accounting Method* pp. 351-384

David T. Dearman and Michael D. Shields

Discussion of “Avoiding Accounting Fixation: Determinants of Cognitive Adaptation to Differences in Accounting Method†* pp. 385-392

Theresa Libby

Production Externalities, Congruity of Aggregate Signals, and Optimal Task Assignments* pp. 393-408

John S. Hughes, Li Zhang and JAI†ZHENG JAMES Xie

Taxpayers' Prepayment Positions and Tax Return Preparation Fees* pp. 409-447

Scott B. Jackson, Paul A. Shoemaker, John A. Barrick and F. Greg Burton

Discussion of “Taxpayers' Prepayment Positions and Tax Return Preparation Fees†* pp. 449-452

Lillian F. Mills

Aggregation, Dividend Irrelevancy, and Earnings†Value Relations* pp. 453-480

Kenton Yee

Volume 22, issue 1, 2005

Corporate Taxes and Financing Methods for Taxable Acquisitions* pp. 1-30

Dan S. Dhaliwal, Kaye J. Newberry and Connie D. Weaver

The Influence of Nonaudit Service Revenues and Client Pressure on External Auditors' Decisions to Rely on Internal Audit* pp. 31-53

William L. Felix, Audrey A. Gramling and Mario J. Maletta

The Impact of R&D Intensity on Demand for Specialist Auditor Services* pp. 55-93

Jayne M. Godfrey and Jane Hamilton

Market Consequences of Earnings Management in Response to Security Regulations in China* pp. 95-140

IN†MU Haw, Daqing Qi, Donghui Wu and Woody Wu

Discussion of “Market Consequences of Earnings Management in Response to Security Regulations in China†* pp. 141-143

Greg Clinch

A Note on the Relation between Frames, Perceptions, and Taxpayer Behavior* pp. 145-164

Scott B. Jackson and Richard C. Hatfield

Did Houston Clients of Arthur Andersen Recognize Publicly Available Bad News in a Timely Fashion?* pp. 165-193

Gopal V. Krishnan

Discussion of “Did Houston Clients of Arthur Andersen Recognize Publicly Available Bad News in a Timely Fashion?†* pp. 195-204

Rã‰al Labelle

Management Ownership and Audit Firm Size* pp. 205-227

Clive Lennox

A Reexamination of Behavior in Experimental Audit Markets: The Effects of Moral Reasoning and Economic Incentives on Auditor Reporting and Fees* pp. 229-264

Jeffrey W. Schatzberg, Galen R. Sevcik, Brian P. Shapiro, Linda Thorne and R. S. Olusegun Wallace

Volume 21, issue 4, 2004

The Riskiness of Large Audit Firm Client Portfolios and Changes in Audit Liability Regimes: Evidence from the U.S. Audit Market* pp. 747-785

JONG†HAG Choi, Rajib K. Doogar and Ananda R. Ganguly

Discussion of “The Riskiness of Large Audit Firm Client Portfolios and Changes in Audit Liability Regimes: Evidence from the U.S. Audit Market†* pp. 787-794

L. DeFOND Mark

The Declining Value†relevance of Accounting Information and Non†Information†based Trading: An Empirical Analysis* pp. 795-812

Alex Dontoh, Suresh Radhakrishnan and Joshua Ronen

Nonaudit Services and Earnings Management: UK Evidence* pp. 813-841

Michael J. Ferguson, Gim S. Seow and Danqing Young

Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions* pp. 843-884

Kiridaran Kanagaretnam, Gerald J. Lobo and DONG†HOON Yang

The Walk†down to Beatable Analyst Forecasts: The Role of Equity Issuance and Insider Trading Incentives* pp. 885-924

Scott Richardson, Siew Hong Teoh and Peter D. Wysocki

Managers' Commitment to the Goals Contained in a Strategic Performance Measurement System* pp. 925-958

R. Alan Webb

Discussion of “Managers' Commitment to the Goals Contained in a Strategic Performance Measurement System†* pp. 959-964

Joan L. Luft

Volume 21, issue 3, 2004

Operational Restructuring Charges and Post†Restructuring Performance* pp. 493-522

Rowland K. Atiase, David E. Platt and Senyo Y. Tse

Discussion of “Operational Restructuring Charges and Post†Restructuring Performance†* pp. 523-527

Patricia M. Dechow

Market Structure and Audit Fees: A Local Analysis* pp. 529-562

Sati P. Bandyopadhyay and Jennifer L. Kao

Professionalization in Action: Accountants' Attempt at Building a Network of Support for the WebTrust Seal of Assurance* pp. 563-602

Yves Gendron and Michael Barrett

JIT Adoption: The Effects of LIFO Reserves and Financial Reporting and Tax Incentives* pp. 603-638

Michael R. Kinney and William F. Wempe

A Cross†national Comparison of R&D Expenditure Decisions: Tax Incentives and Financial Constraints* pp. 639-680

Kenneth J. Klassen, Jeffrey A. Pittman, Margaret P. Reed and Steve Fortin

Discussion of “A Cross†national Comparison of R&D Expenditure Decisions: Tax Incentives and Financial Constraints†* pp. 681-684

Steve Fortin

Equilibrium Earnings Management, Incentive Contracts, and Accounting Standards* pp. 685-718

Pierre Jinghong Liang

Decomposition of Fraud†Risk Assessments and Auditors' Sensitivity to Fraud Cues* pp. 719-745

T. Jeffrey Wilks and Mark F. Zimbelman

Volume 21, issue 2, 2004

Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain* pp. 271-301

Thomas Ahrens and Christopher S. Chapman

Reconciling Financial Information at Varied Levels of Aggregation* pp. 303-324

Anil Arya, John C. Fellingham, Brian Mittendorf and Douglas A. Schroeder

The Effectiveness of Alternative Risk Assessment and Program Planning Tools in a Fraud Setting* pp. 325-352

Stephen K. Asare and Arnold M. Wright

Testing the “Inverted†U†Phenomenon in Moral Development on Recently Promoted Senior Managers and Partners* pp. 353-367

Richard A. Bernardi and Donald F. Arnold

The Impact of Mandated Disclosure on Performance†Based CEO Compensation* pp. 369-398

Jane A. Craighead, Michel L. Magnan and Linda Thorne

Recognition and Disclosure Reliability: Evidence from SFAS No. 106* pp. 399-429

PAQUITA Y. DAVIS†Friday, CHAO†SHIN Liu and H. Fred Mittelstaedt

Last†Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts* pp. 431-459

Dan S. Dhaliwal, Cristi A. Gleason and Lillian F. Mills

How Are Earnings Managed? An Examination of Specific Accruals* pp. 461-491

Carol A. Marquardt and Christine I. Wiedman

Volume 21, issue 1, 2004

Fixed Cost Magnitude, Fixed Cost Reporting Format, and Competitive Pricing Decisions: Some Experimental Evidence* pp. 1-24

Steve Buchheit

The Effect of Competitive Bidding on Engagement Planning and Pricing* pp. 25-53

Karla M. Johnstone, Jean C. Bedard and Michael L. Ettredge

The Efficacy of Third†Party Consultation in Preventing Managerial Escalation of Commitment: The Role of Mental Representations* pp. 55-82

Kathryn Kadous and Lisa M. Sedor

Discussion of “The Efficacy of Third†Party Consultation in Preventing Managerial Escalation of Commitment: The Role of Mental Representation†* pp. 83-88

HUN†TONG Tan

Examining the Role of Auditor Quality and Retained Ownership in IPO Markets: Experimental Evidence* pp. 89-130

Brian W. Mayhew, Jeffrey W. Schatzberg and Galen R. Sevcik

Discussion of “Examining the Role of Auditor Quality and Retained Ownership in IPO Markets: Experimental Evidence†* pp. 131-137

Robert J. Bloomfield

The Circumstances and Legal Consequences of Non†GAAP Reporting: Evidence from Restatements* pp. 139-180

ZOE†VONNA Palmrose and Susan Scholz

Discussion of “The Circumstances and Legal Consequences of Non†GAAP Reporting: Evidence from Restatements†* pp. 181-190

James M. Wahlen

Coordinating Effort under Team†Based and Individual Incentives: An Experimental Analysis* pp. 191-222

Frederick W. Rankin

Publishing in the Majors: A Comparison of Accounting, Finance, Management, and Marketing* pp. 223-255

Edward P. Swanson