Contemporary Accounting Research

1984 - 2021

From John Wiley & Sons
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Volume 14, issue 4, 1997

The Valuation of Deferred Taxes* pp. 597-622

Eli Amir, Michael Kirschenheiter and Kristen Willard

Foreign Currency Exposure of Multinational Firms: Accounting Measures and Market Valuation* pp. 623-652

Eli Bartov

An Examination of Moral Development within Public Accounting by Gender, Staff Level, and Firm* pp. 653-668

Richard A. Bernardi and Donald F. Arnold

Accounting Consultation Units: An Organizational Memory Analysis* pp. 669-691

Steven Salterio and Ross Denham

Volume 14, issue 3, 1997

Evidence that Prices Do Not Fully Reflect the Implications of Current Earnings for Future Earnings: An Experimental Markets Approach* pp. 397-433

Michael Calegari and Neil L. Fargher

Corporate Disclosure of Environmental Liability Information: Theory and Evidence* pp. 435-474

Yue Li, Gordon D. Richardson and Daniel B. Thornton

Discussion of “Corporate Disclosure of Environmental Liability Information: Theory and Evidence†pp. 475-480

John S. Hughes

Resource Allocation Decisions in Audit Engagements* pp. 481-499

Karl Hackenbrack and W. Robert Knechel

An Investigation of the Effects of Specialization in Audit Workpaper Review* pp. 501-513

E. Michael Bamber and Robert J. Ramsay

The Effect of Limited Liability on the Market Response to Disclosure* pp. 515-541

Paul E. Fischer and Robert E. Verrecchia

Economic Consequences of Alternative Adoption Rules for New Accounting Standards* pp. 543-568

Eli Amir and Amir Ziv

Discussion on the Basic Theory of “Economic Consequences of Alternative Adoption Rules for New Accounting Standards†pp. 569-576

Gerald A. Feltham

Discussion on The Empirical Implications of “Economic Consequences of Alternative Adoption Rules For New Accounting Standards†pp. 577-580

Joy Begley

Volume 14, issue 2, 1997

The Provision of Nonaudit Services by Accounting Firms to their Audit Clients* pp. 1-21

Michael Firth

Two Models of the Auditor †Client Interaction: Tests with United Kingdom Data* pp. 23-50

Stephen C. Hansen and John S. Watts

Discussion of “Two Models of Auditor†Client Interaction: Tests with United Kingdom Data†pp. 51-53

William R. Scott

Debiasing Framing Effects in Auditors' Internal Control Judgments and Testing Decisions* pp. 55-77

Craig Emby and David Finley

Discussion of “Debiasing Framing Effects in Auditor's Internal Control Judgments and Testing Decisions†pp. 79-88

J. Efrim Boritz

Accounting†Based Stock Price Anomalies: Separating Market Inefficiencies from Risk* pp. 89-136

Victor Bernard, Jacob Thomas and James Wahlen

Use of Comparisons of Patterns of Stock Return and Accounting Data in Understanding Apparently Anomalous Returns to Accounting†based Trading Strategies pp. 137-151

Peter Easton

Option Trading, Price Discovery, and Earnings News Dissemination* pp. 153-192

Kaushik I. Amin and Charles Lee

Do Options Markets Improve Informational Efficiency?* pp. 193-201

Douglas J. Skinner

Volume 14, issue 1, 1997

A Re†Examination of Financial Analysts' Differential Earnings Forecast Accuracy* pp. 1-42

Praveen Sinha, Lawrence D. Brown and Somnath Das

Earnings Announcements and Market Depth* pp. 43-68

Robert Bushman, Sunil Dutta, John Hughes and Raffi Indjejikian

Incremental Information Content of the Change in the Percent of Production Added to Inventory* pp. 69-97

James Jiambalvo, Eric Noreen and Terry Shevlin

An Experimental Investigation of the Effect of Cost Information and Feedback on Product Cost Decisions* pp. 99-127

Mahendra Gupta and Ronald R. King

Designing Internal Controls: The Interaction between Efficiency Wages and Monitoring* pp. 129-163

Stephen C. Hansen

Volume 13, issue 2, 1996

What Affects Individuals' Decisions to Acquire Forecasted Information?* pp. 379-399

Lucy Ackert, Bryan K. Church and Mohamed Shehata

Properties of Economic Income in a Private Information Setting* pp. 401-422

Mitchell A. Farlee, John C. Fellingham and Richard A. Young

Accounting Research with Contracting Frictions* pp. 423-433

Jim Xie

The Interdependent Use of Earnings and Dividends in Financial Analysts' Earnings Forecasts* pp. 435-456

Kirsten M. Ely and Vivek Mande

Audit Analytical Procedures: A Field Investigation* pp. 457-486

D. Eric Hirst and Lisa Koonce

Determinants of Corporate Leverage: A Time†Series Analysis Using U.S. Tax Return Data* pp. 487-504

Michael S. H. Shih

Les déterminants du niveau d'endettement de l'entreprise: une analyse de séries chronologiques constituées à partir des données contenues dans les déclarations de revenus produites aux États†Unis* pp. 505-526

Michael S. H. Shih

The Effects of Cross†Sectional Scale Differences on Regression Results in Empirical Accounting Research* pp. 527-567

Mary E. Barth and Sanjay Kallapur

A Field Study of Control System “Redesignâ€: The Impact of Institutional Processes on Strategic Choice* pp. 569-606

Margaret A. Abernethy and Wai Fong Chua

The Relation Between Security Returns, Firm Earnings, and Industry Earnings* pp. 607-629

Mark Lang and Russell Lundholm

Recession†Induced Stress and the Prediction of Corporate Failure* pp. 631-650

Gregory D. Kane, Frederick M. Richardson and Patricia Graybeal

Volume 13, issue 1, 1996

Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* pp. 1-36

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

Discussion of “Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC†* pp. 37-47

James Jiambalvo

Tax Advice and Reporting under Uncertainty: Theory and Experimental Evidence* pp. 49-80

Paul J. Beck, Jon S. Davis and WOON†OH Jung

Discussion of “Tax Advice and Reporting Under Uncertainty: Theory and Experimental Evidence†* pp. 81-89

Steven J. Kachelmeier

Regulatory Capital, Tax, and Earnings Management Effects on Loan Loss Accruals in the Canadian Banking Industry* pp. 91-128

Peter Chen and Lane Daley

Discussion of “Regulatory Capital, Tax, and Earnings Management Effects on Loan Loss Accruals in the Canadian Banking Industry†* pp. 129-133

Sandra L. Chamberlain

International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms* pp. 135-170

Mary E. Barth and Greg Clinch

Discussion of “International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms†pp. 171-176

Sati P. Bandyopadhyay

The Effect of Service Capability on Operating Costs: An Empirical Study of Ontario Hospitals* pp. 177-207

Ramji Balakrishnan, Thomas Gruca and Deepika Nath

Consensus, Dispersion and Security prices* pp. 209-228

JEAN†FRANÇOIS L'Her and JEAN†MARC Suret

Consensus, dispersion et prix des titres* pp. 229-249

JEAN†FRANÇOIS L'Her and JEAN†MARC Suret

Going†Concern Status, Earnings Persistence, and Informativeness of Earnings* pp. 251-273

K.R. Subramanyam and John J. Wild

Legal Damages and Auditor Efforts* pp. 275-306

Lynda Thoman

Reduction of Outcome Variance: Optimality and Incentives* pp. 309-328

Bracha Meth

Valuation and Clean Surplus Accounting: Some Implications of the Feltham and Ohlson Model for the Relative Information Content of Earnings and Cash Flows* pp. 329-337

Colin D.B. Clubb

The Value of Experimental Methods for Practice†Relevant Accounting Research* pp. 339-351

S. McDANIEL Linda and John R. M. Hand

The Association Between Auditor Changes and Reporting Lags* pp. 353-370

Kenneth B. Schwartz and Billy S. Soo

Canadian Institute of Chartered Accountants. Professional Judgment and the Auditor pp. 371-378

Janet Morrill