Contemporary Accounting Research

1984 - 2021

From John Wiley & Sons
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Volume 18, issue 4, 2001

The Relationship between Board Characteristics and Voluntary Improvements in Audit Committee Composition and Experience* pp. 539-570

Mark S. Beasley and Steven E. Salterio

Potential Errors in Detecting Earnings Management: Reexamining Studies Investigating the AMT of 1986* pp. 571-613

Won W. Choi, Jeffrey D. Gramlich and Jacob K. Thomas

Discussion of “Potential Errors in Detection of Earnings Management: Reexamining Studies Investigating the AMT of 1986†pp. 615-623

Dan S. Dhaliwal

Equity Valuation Employing the Ideal versus Ad Hoc Terminal Value Expressions* pp. 625-661

Lucie Courteau, Jennifer L. Kao and Gordon D. Richardson

Are Reviewers' Judgements Influenced by Memo Structure and Conclusions Documented in Audit Workpapers?* pp. 663-678

Hun†Tong Tan and Jackson Yip†Ow

Editorial Note pp. 679-679

Gordon D. Richardson

On Comparing Cash Flow and Accrual Accounting Models for Use in Equity Valuation: A Response to Lundholm and O'Keefe (CAR, Summer 2001)* pp. 681-692

Stephen H. Penman

On Comparing Residual Income and Discounted Cash Flow Models of Equity Valuation: A Response to Penman 2001 (CAR, Winter 2001)* pp. 693-696

Russell J. Lundholm and Terrence B. O'Keefe

Volume 18, issue 3, 2001

Inferring Accounting Information from Corporate Financing Choices: An Examination of Security Issuances in the Banking Industry* pp. 397-423

Marguerite L. Bishop and Thomas Z. Lys

Improving Jurors' Evaluations of Auditors in Negligence Cases* pp. 425-444

Kathryn Kadous

Discussion of “Improving Jurors' Evaluations of Auditors in Negligence Cases†pp. 445-449

Craig Emby

The Effects of Exposure to Practice Risk on Tax Professionals' Judgements and Recommendations* pp. 451-475

Kathryn Kadous and Anne M. Magro

The Influence of Affect on Managers' Capital†Budgeting Decisions* pp. 477-494

Thomas E. Kida, Kimberly K. Moreno and James F. Smith

Experimental Evidence of the Impact of Increasing Auditors' Legal Liability on Firms' New Investments* pp. 495-528

Hung†Chao Yu

Volume 18, issue 2, 2001

Do Institutional Investors Prefer Near†Term Earnings over Long†Run Value?* pp. 207-246

Brian J. Bushee

The Separation Theorem, Investor “Myopiaâ€, and Market Prices: A Discussion of “Do Institutional Investors Prefer Near†Term Earnings over Long†Run Value?†* pp. 247-256

William M. Cready

The Impact of Internal Auditor Compensation and Role on External Auditors' Planning Judgments and Decisions* pp. 257-281

F. Todd Dezoort, Richard W. Houston and Michael F. Peters

The Difficult Client†Acceptance Decision in Canadian Audit Firms: A Field Investigation* pp. 283-310

Yves Gendron

Reconciling Value Estimates from the Discounted Cash Flow Model and the Residual Income Model* pp. 311-335

Russell Lundholm and Terry O'Keefe

The Directional Effects of Discussion on Auditors' Moral Reasoning* pp. 337-361

Linda Thorne and Jon Hartwick

Private Information Production, Public Disclosure, and the Cost of Capital: Theory and Implications* pp. 363-384

Guochang Zhang

Volume 18, issue 1, 2001

Sequential Solutions to Capacity†Planning and Pricing Decisions* pp. 1-26

Ramji Balakrishnan and K. Sivaramakrishnan

Competition and Big 6 Brand Name Reputation: Evidence from the Ontario Municipal Audit Market* pp. 27-64

Sati P. Bandyopadhyay and Jennifer L. Kao

Discussion of “Competition and Big 6 Brand Name Reputation: Evidence from the Ontario Municipal Audit Market†* pp. 66-69

Daniel B. Thornton

The Disposition of Audit†Detected Misstatements: An Examination of Risk and Reward Factors and Aggregation Effects* pp. 71-99

Karen Wilken Braun

Discussion of “The Disposition of Audit†Detected Misstatements: An Examination of Risk and Reward Factors and Aggregation Effects†pp. 101-106

Fred Phillips

Earnings, Book Values, and Dividends in Equity Valuation: An Empirical Perspective* pp. 107-120

James A. Ohlson

Discussion of “Earnings, Book Values, and Dividends in Equity Valuation: An Empirical Perspective†pp. 121-130

John R. M. Hand

Disclosure and Recognition Requirements: Corporate Investment Decisions with Externalities* pp. 131-171

Sri S. Sridhar and Robert P. Magee

The Investment Opportunity Set and Acquired Goodwill* pp. 173-196

Jilnaught Wong and Norman Wong

Volume 17, issue 4, 2000

The Effect of Accountability and Time Budgets on Auditors' Testing Strategies* pp. 539-560

Stephen K. Asare, Gregory M. Trompeter and Arnold M. Wright

Private Predecision Information, Performance Measure Congruity, and the Value of Delegation* pp. 562-587

Robert M. Bushman, Raffi J. Indjejikian and Mark C. Penno

Discussion of “Private Predecision Information, Performance Measure Congruity, and the Value of Delegation†* pp. 589-594

Srikant M. Datar

Auditor Quality and the Accuracy of Management Earnings Forecasts* pp. 595-622

Peter M. Clarkson

Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?* pp. 623-662

Mark H. Lang and Russell J. Lundholm

Discussion of “Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?†pp. 663-669

Christine Wiedman

Executive Cash Compensation and Corporate Performance During Different Economic Cycles* pp. 671-692

Zoltan P. Matolcsy

The Effects of Industry Specialization on Auditors' Inherent Risk Assessments and Confidence Judgements* pp. 693-712

Mark H. Taylor

Discussion of “The Effects of Industry Specialization on Auditors' Inherent Risk Assessments and Confidence Judgements†pp. 713-715

Michael Gibbins

Volume 17, issue 3, 2000

Inferring Transactions from Financial Statements* pp. 366-385

Anil Arya, John C. Fellingham, Jonathan C. Glover, Douglas A. Schroeder and Gilbert Strang

Outsourcing and Audit Risk for Internal Audit Services* pp. 387-428

Dennis H. Caplan and Michael Kirschenheiter

An Emerging Market's Reaction to Initial Modified Audit Opinions: Evidence from the Shanghai Stock Exchange* pp. 429-455

Charles J. P. Chen, Xijia Su and Ronald Zhao

Accounting Recognition, Moral Hazard, and Communication* pp. 458-490

Pierre Jinghong Liang

Discussion of “Accounting Recognition, Moral Hazard, and Communication†pp. 491-496

Richard A. Young

Impact of Competition and Taxes on Responsibility Center Organization and Transfer Prices* pp. 497-529

V. G. Narayanan and Michael Smith

Volume 17, issue 2, 2000

Why Do Large Firms' Prices Anticipate Earnings Earlier than Small Firms' Prices?* pp. 191-212

Benjamin C. Ayers and Robert N. Freeman

Changing Graph Use in Corporate Annual Reports: A Time†Series Analysis pp. 213-226

Vivien A. Beattie and Michael J. Jones

The Impact of Financial and Tax Reporting Incentives on Option Grants to Canadian CEOs* pp. 227-262

Kenneth J. Klassen and Amin Mawani

Income Smoothing and Discretionary R&D Expenditures of Japanese Firms* pp. 263-302

Vivek Mande, Richard G. File and Wikil Kwak

On Constructing an EPS Measure: An Assessment of the Properties of Dilution* pp. 303-326

Thomas W. Scott and Heather A. Wier

The Interaction between Internal Control Assessment and Substantive Testing in Audits for Fraud* pp. 327-356

J. Reed Smith, Samuel L. Tiras and Sansakrit S. Vichitlekarn

Volume 17, issue 1, 2000

The Relation between Analysts' Forecasts of Long†Term Earnings Growth and Stock Price Performance Following Equity Offerings* pp. 1-32

Patricia M. Dechow, Amy P. Hutton and Richard G. Sloan

Discussion of “The Relation Between Analysts' Forecasts of Long†Term Earnings Growth and Stock Price Performance Following Equity Officering†pp. 33-39

S. P. Kothari

Tests of a Deferred Tax Explanation of the Negative Association between the LIFO Reserve and Firm Value* pp. 41-59

Dan S. Dhaliwal, Robert H. Trezevant and Michael S. Wilkins

An Approach to Adjusting Analysts' Consensus Forecasts for Selection Bias* pp. 61-83

Rachel M. Hayes and Carolyn B. Levine

Strategic Tax and Financial Reporting Decisions: Theory and Evidence* pp. 85-106

Lillian F. Mills and Richard C. Sansing

Positive and Negative Earnings Surprises, Regulatory Climate, and Stock Returns* pp. 107-134

Emeka T. Nwaeze

Project Termination Decisions, Underinvestment and Overinvestment* pp. 135-170

Patricia M. S. Tan