Contemporary Accounting Research

1984 - 2021

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Volume 16, issue 4, 1999

Client Satisfaction and Big 6 Audit Fees* pp. 587-608

Bruce K. Behn, Joseph V. Carcello, Dana R. Hermanson and Roger H. Hermanson

“Low†Balling†and Efficiency in a Two†Period Specialization Model of Auditing Competition* pp. 609-642

Derek K. Chan

The Use of Trade Association Disclosures by Investors and Analysts: Evidence from the Semiconductor Industry* pp. 643-670

Uday Chandra, Andrew Procassini and Gregory Waymire

Hierarchical Differences in Audit Workpaper Review Performance* pp. 671-684

Noel Harding and Ken T. Trotman

Legal Penalties and Audit Quality: An Experimental Investigation* pp. 685-710

Ronald R. King and Rachel Schwartz

The Interpretation of Coefficients in N†Chotomous Qualitative Response Models* pp. 711-747

Marc J. Leclere

The Difference between Earnings and Operating Cash Flow as an Indicator of Financial Reporting Fraud* pp. 749-786

Thomas A. Lee, Robert W. Ingram and Thomas P. Howard

Volume 16, issue 3, 1999

Selection from Many Investments with Managerial Private Information* pp. 397-418

Rick Antle, Peter Bogetoft and Andrew W. Stark

Inventory Accounting Method and Earnings†Price Ratios* pp. 419-436

Dan S. Dhaliwal, David A. Guenther and Mark A. Trombley

Price and Volume Reactions to Public Information Releases: An Experimental Approach Incorporating Traders' Subjective Beliefs* pp. 437-479

Ann B. Gillette, Douglas E. Stevens, Susan G. Watts and Arlington Williams

Discussion of “Price and Volume Reactions to Public Information Releases: An Experimental Approach Incorporating Traders' Beliefs†pp. 481-484

Ronald R. King

Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* pp. 485-520

Paul M. Healy, Amy P. Hutton and Krishna G. Palepu

Discussion of “Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure†pp. 521-524

Mark H. Lang

Earnings, Book Values, and Dividends in a Stewardship Setting with Moral Hazard* pp. 525-540

James A. Ohlson

The Effect of Limited Liability on the Informativeness of Earnings: Evidence from the Stock and Bond Markets* pp. 541-574

C. Elizabeth Plummer and Senyo Y. Tse

Discussion of “The Effect of Limited Liability on the Informativeness of Earnings: Evidence from the Stock and Bond Markets†pp. 575-581

Philip G. Berger

Volume 16, issue 2, 1999

Managing Insurance Company Financial Statements to Meet Regulatory and Tax Reporting Goals* pp. 207-241

Jennifer J. Gaver and Jeffrey S. Paterson

Optimal Contracting, Accounting Standards, and Market Structures* pp. 243-276

Michael Kirschenheiter

Discussion of “Optimal Contracting, Accounting Standards, and Market Structures†pp. 277-280

Raffi J. Indjejikian

Earnings Management under Price Regulation* pp. 281-304

Farshid Navissi

Post†Earnings Announcement Drift and the Dissemination of Predictable Information* pp. 305-331

Leonard C. Soffer and Thomas Lys

Discussion of “Post†Earnings Announcement Drift and the Dissemination of Predictable Information†* pp. 333-340

Jacob K. Thomas

Comment on “Post†Earnings Announcement Drift and the Diseemination of Predictable Information†* pp. 341-345

Lawrence D. Brown

An Analysis of Historical and Future†Oriented Information in Accounting†Based Security Valuation Models* pp. 347-380

Senyo Y. Tse and Robert A. Yaansah

Discussion of “An Analysis of Historical and Future†Oriented Information in Accounting†Based Security Valuation Models†pp. 381-384

James A. Ohlson

Volume 16, issue 1, 1999

Analysts' Interpretation and Investors' Valuation of Tax Carryforwards* pp. 1-33

Eli Amir and Theodore Sougiannis

Discussion of “Analysts' Interpretation and Investor's Valuation of Tax Carryforwards†pp. 35-38

Robert N. Freeman

Determinants of Funding Strategies and Actuarial Choices for Defined†Benefit Pension Plans* pp. 39-74

Sharad Asthana

MD&A Quality as Measured by the SEC and Analysts' Earnings Forecasts* pp. 75-109

Orie E. Barron, Charles O. Kile and Terrence B. O'Keefe

Evidence That Management Discussion and Analysis (MD&A) is a Part of a Firm's Overall Disclosure Package* pp. 111-134

Peter M. Clarkson, Jennifer L. Kao and Gordon D. Richardson

Accounting Accruals and Auditor Reporting Conservatism* pp. 135-165

Jere R. Francis and Jagan Krishnan

A Bargaining Model of Auditor Reporting* pp. 167-184

Ping Zhang

Volume 15, issue 4, 1998

The Differential Impact of Accurate Product Cost Information in Imperfectly Competitive Markets: A Theoretical and Empirical Investigation* pp. 419-455

Carolyn M. Callahan and E. Ann Gabriel

An Analysis of the Economic Consequences of the Proportionate Liability Rule* pp. 457-480

Derek K. Chan and Suil Pae

An Examination of Factors Affecting Audit Practice Development* pp. 481-504

Jeffrey R. Cohen and Gregory M. Trompeter

Voluntary Disclosure, Information Asymmetry, and Insider Selling through Secondary Equity Offerings* pp. 505-537

Carol. A. Marquardt and Christine I. Wiedman

Discussion of “Voluntary Disclosure, Information Asymmetry, and Insider Selling through Secondary Equity Offerings†* pp. 539-546

Michael Welker

Regulation and the Valuation Relevance of Book Value and Earnings: Evidence from the United States* pp. 547-573

Emeka T. Nwaeze

Volume 15, issue 3, 1998

Discretionary Accounting Choices and CEO Compensation* pp. 229-252

Steven Balsam

Discussion of “Discretionary Accounting Choices and CEO Compensation†pp. 253-260

Jennifer J. Gaver

Performance Measure Manipulation* pp. 261-285

Joel S. Demski

Discussion of “Performance Measure Manipulation†pp. 287-290

Paul Newman

Combining Earnings and Book Value in Equity Valuation* pp. 291-324

Stephen H. Penman

Discussion of “Combining Earnings and Book Value in Equity Valuation†* pp. 325-341

David Burgstahler

A Comparison of Dividend, Cash Flow, and Earnings Approaches to Equity Valuation* pp. 343-383

Stephen H. Penman and Theodore Sougiannis

Competition in Auditing: Evidence from Entry, Exit, and Market Share Mobility in Germany versus The Netherlands* pp. 385-404

Willem F. J. Buijink, Steven J. Maijoor and Roger H. G. Meuwissen

Volume 15, issue 2, 1998

Information Conveyed in Announcements of Analyst Coverage* pp. 119-143

Bruce C. Branson, Daryl M. Guffey and Donald P. Pagach

Rank Transformations and the Prediction of Corporate Failure* pp. 145-166

Gregory D. Kane, Frederick M. Richardson and Nancy L. Meade

Bias and Accuracy of Management Earnings Forecasts: An Evaluation of the Impact of Auditing* pp. 167-195

Bruce J. McConomy

Discussion of “Bias and Accuracy of Management Earnings Forecasts: An Evaluation of the Impact of Auditing pp. 197-201

Michael T. Stein

Tax Planning and the Exercise of Employee Stock Options* pp. 203-216

Steven Huddart

Volume 15, issue 1, 1998

The Effect of Audit Quality on Earnings Management* pp. 1-24

Connie L. Becker, Mark L. Defond, James Jiambalvo and K.R. Subramanyam

Discretion in Financial Reporting: The Voluntary Disclosure of Compensation Peer Groups in Proxy Statement Performance Graphs* pp. 25-52

John W. Byrd, Mailyn F. Johnson and Susan L. Porter

Discussion of “Discretion in Financial Reporting: The Voluntary Disclosure of Compensation Peer Groups in Proxy Statement Performance Graphs†pp. 53-56

Leonard C. Soffer

The Incremental Informativeness of Stock Prices for Future Accounting Earnings* pp. 57-81

Richard M. Morton

An Application of the Boostrap Method to the Simultaneous Equations Model of the Demand and Supply of Audit Services* pp. 83-99

Donald R. Deis and Carter Hill