Contemporary Accounting Research

1984 - 2021

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Volume 20, issue 4, 2003

Exploring Diversity in Accounting through Faculty Journal Perceptions* pp. 619-644

Apostolos Ballas and Vasilis Theoharakis

Corporate Investment Incentives and Accounting†Based Debt Covenants* pp. 645-683

Alan V. S. Douglas

The North American Industry Classification System and Its Implications for Accounting Research* pp. 685-717

Jayanthi Krishnan and Eric Press

Ex Post Voluntary Disclosure Strategies for Insiders* pp. 719-746

Carolyn B. Levine and Michael J. Smith

Earnings Management in Response to the Introduction of the Australian Gold Tax* pp. 747-774

Reza M. Monem

The Association between Changes in Interest Rates, Earnings, and Equity Values* pp. 775-804

Doron Nissim and Stephen H. Penman

Tax†Avoidance Activities of U.S. Multinational Corporations* pp. 805-833

Sonja Olhoft Rego

Volume 20, issue 3, 2003

An Empirical Analysis of the Effects of Online Trading on Stock Price and Trading Volume Reactions to Earnings Announcements* pp. 413-439

Anwer S. Ahmed, Richard A. Schneible and Douglas E. Stevens

Discretionary Accounting Accruals, Managers' Incentives, and Audit Fees* pp. 441-464

Ferdinand A. Gul, Charles J. P. Chen and Judy S. L. Tsui

Are Fundamentals Priced in the Bond Market?* pp. 465-494

Inder K. Khurana and K. K. Raman

Cancellation of Executive Stock Options: Tax and Accounting Income Considerations* pp. 495-517

Amin Mawani

Audit Strategies and Multiple Fraud Opportunities of Misreporting and Defalcation* pp. 519-549

Evelyn Patterson and James Noel

Analyst Following and Market Liquidity* pp. 552-578

Darren T. Roulstone

Earnings Management Using the Valuation Allowance for Deferred Tax Assets under SFAS No. 109* pp. 579-611

Catherine M. Schrand and M. H. Franco Wong

Volume 20, issue 2, 2003

An Empirical Investigation of Audit Fees, Nonaudit Fees, and Audit Committees* pp. 215-234

Lawrence J. Abbott, Susan Parker, Gary F. Peters and K. Raghunandan

A Note on the Interdependence between Hypothesis Generation and Information Search in Conducting Analytical Procedures* pp. 235-251

Stephen K. Asare and Arnold M. Wright

Earnings Management to Avoid Losses and Earnings Decreases: Are Analysts Fooled?* pp. 253-294

David C. Burgstahler and Michael J. Eames

Accounting Policy Disclosures and Analysts' Forecasts pp. 295-321

Ole†Kristian Hope

Auditor Conservatism, Asymmetric Monitoring, and Earnings Management* pp. 323-359

Jeong†Bon Kim, Richard Chung and Michael Firth

Earnings Manipulation in Failing Firms pp. 361-408

Rebecca L. Rosner

Volume 20, issue 1, 2003

Do Investors Overrely on Old Elements of the Earnings Time Series?* pp. 1-31

Robert J. Bloomfield, Robert Libby and Mark W. Nelson

Discussion of “Do Investors Overrely on Old Elements of the Earnings Time Series?†* pp. 33-46

Patrick E. Hopkins

Production Efficiency and the Pricing of Audit Services* pp. 47-77

Nicholas Dopuch, Mahendra Gupta, Dan A. Simunic and Michael T. Stein

Independence in Appearance and in Fact: An Experimental Investigation* pp. 79-114

Nicholas Dopuch, Ronald R. King and Rachel Schwartz

Discussion of “Independence in Appearance and in Fact: An Experimental Investigation†* pp. 115-119

Ping Zhang

The Relative and Incremental Explanatory Power of Earnings and Alternative (to Earnings) Performance Measures for Returns* pp. 121-164

Jennifer Francis, Katherine Schipper and Linda Vincent

Improving Financial Reports by Revealing the Accuracy of Prior Estimates* pp. 165-193

D. Eric Hirst, Kevin E. Jackson and Lisa Koonce

Discussion of “Improving Financial Reports by Revealing the Accuracy of Prior Estimates†* pp. 195-199

Kathy R. Petroni

Volume 19, issue 4, 2002

Monitoring in Multiagent Organizations* pp. 483-511

Tim Baldenius, Nahum D. Melumad and Amir Ziv

Discussion of “Monitoring in Multiagent Organizations†pp. 513-521

Chandra Kanodia

Determinants of Revenue†Reporting Practices for Internet Firms* pp. 523-562

Robert M. Bowen, Angela K. Davis and Shivaram Rajgopal

Discussion of “Determinants of Revenue†Reporting Practices for Internet Firms†* pp. 563-572

Sandra L. Chamberlain

Corporate Governance and the Audit Process* pp. 573-594

Jeffrey Cohen, Ganesh Krishnamoorthy and Arnold M. Wright

The Differential Use of Information by Experienced and Novice Auditors in the Performance of Ill†Structured Audit Tasks* pp. 595-614

Christine E. Earley

Shareholder†Versus Stakeholder†Focused Japanese Companies: Firm Characteristics and Accounting Valuation* pp. 615-636

Kirsten M. Ely and Grace Pownall

Audit†Firm Tenure and the Quality of Financial Reports* pp. 637-660

E. Johnson, Inder K. Khurana and J. Kenneth Reynolds

Volume 19, issue 3, 2002

Synergy among Seemingly Independent Activities* pp. 349-363

Anil Arya

Board Characteristics and Audit Fees* pp. 365-384

Joseph V. Carcello, Dana R. Hermanson, Terry L. Neal and Richard A. Riley

Resource Allocation Effects of Price Reactions to Disclosures* pp. 385-410

Ronald A. Dye and S. Sridhar

Audit Review: Managers' Interpersonal Expectations and Conduct of the Review* pp. 411-444

Michael Gibbins and Ken T. Trotman

A Discussion of “Audit Review: Managers' Interpersonal Expectations and Conduct of the Review†pp. 445-448

Mark E. Peecher

Earnings Announcements and Information Asymmetry: An Intra†Day Analysis* pp. 449-472

Theresa Libby, Robert Mathieu and Sean W. G. Robb

Volume 19, issue 2, 2002

The Shielding of CEO Compensation from the Effects of Strategic Expenditures* pp. 175-193

Augustine Duru, Raghavan J. Iyengar and Alex Thevaranjan

Market Response to Earnings Surprises Conditional on Reasons for an Auditor Change* pp. 195-223

Karl E. Hackenbrack and Chris E. Hogan

Accounting Choices and Risk Management: SFAS No. 115 and U.S. Bank Holding Companies* pp. 225-270

Leslie Hodder, Mark Kohlbeck and Mary Lea McAnally

Competition and Cost Accounting: Adapting to Changing Markets* pp. 271-302

Ranjani Krishnan, Joan L. Luft and Michael D. Shields

Discussion of “Competition and Cost Accounting: Adapting to Changing Markets†pp. 304-310

Alan V. S. Douglas

A Laboratory Investigation of Verification and Reputation Formation in a Repeated Joint Investment Setting* pp. 311-342

Steven T. Schwartz and Richard A. Young

Volume 19, issue 1, 2002

The Relation between Market Values, Earnings Forecasts, and Reported Earnings* pp. 1-48

Joy Begley and Gerald A. Feltham

The Association between Auditor Choice, Ownership Retained, and Earnings Disclosure by Firms Making Initial Public Offerings* pp. 49-76

Paul A. Copley and Edward B. Douthett

Brand Name Audit Pricing, Industry Specialization, and Leadership Premiums post†Big 8 and Big 6 Mergers* pp. 77-110

Andrew Ferguson and Donald Stokes

Discussion of “Brand Name Audit Pricing, Industry Specialization, and Leadership Premiums post†Big 8 and Big 6 Mergers†* pp. 111-116

Michael Willenborg

Institutional Ownership and the Extent to which Stock Prices Reflect Future Earnings* pp. 117-145

James Jiambalvo, Shivaram Rajgopal and Mohan Venkatachalam

The Relation between Aggregate Earnings and Security Returns over Long Intervals* pp. 147-164

Pervin K. Shroff