Contemporary Accounting Research

1984 - 2021

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Volume 12, issue 1, 1995

Relative versus Incremental Information Content* pp. 1-23

Gary C. Biddle, Gim S. Seow and Andrew F. Siegel

Context†Dependence of Auditors' Interpretations of the SFAS No. 5 Probability Expressions* pp. 25-39

Tarek Amer, Karl Hackenbrack and Nelson Mark

Determinants of the Returns†Earnings Correlation* pp. 41-55

Pervin K. Shroff

Interrelation Among Events of Default* pp. 57-84

Messod D. Beneish and Eric Press

Detecting Framing Effects in Financial Statements* pp. 85-105

Karim Jamal, Paul E. Johnson and R. Glen Berryman

La détection des effets de mise en scène dans les états financiers* pp. 107-130

Karim Jamal, Paul E. Johnson and R. Glen Berryman

The Effect of Investment Banking Relationships on Financial Analysts' Earnings Forecasts and Investment Recommendations* pp. 131-160

Amitabh Dugar and Siva Nathan

Relationship Between Level of Formal Reasoning and Students' Performance in Accounting Examinations* pp. 163-181

Stuart H. Jones and Ronald A. Davidson

Alternative Income Determination Rules and Earnings Usefulness: The Case of R&D Costs* pp. 185-205

Martha L. Loudder and Bruce K. Behn

Further Evidence on Nontrading†Period Information Release* pp. 207-221

Stephen P. Baginski, John M. Hassell and Donald Pagach

Volume 11, issue 1, 1994

Accounting Choices of Issuers of Initial Public Offerings* pp. 1-31

John M. Friedlan

Publication System Biases Associated with the Statistical Testing Paradigm* pp. 33-57

R. Murray Lindsay

A Comparison of the Stock Price Response to Earnings Disclosures in the United States and the United Kingdom* pp. 59-83

Carol A. Frost and Grace Pownall

Discussion of “A Comparison of the Stock Price Response to Earnings Disclosures in the United States and the United Kingdom†pp. 85-89

Gary K. Meek

Game Theoretic Analysis of Discovery Sampling for Internal Fraud Control Auditing* pp. 91-114

David R. Finley

Competition in the Market for Audit Services: The Effect of Supplier Concentration on Audit Fees* pp. 115-135

Tim Pearson and Greg Trompeter

A Multiperiod Model and Experimental Evidence of Independence and “Lowballing†* pp. 137-174

Jeffrey W. Schatzberg and Galen R. Sevcik

Modèle à périodes multiples et conclusions empiriques relatives à l'objectivité et à la pratique du ≪ leurre†prix ≫* pp. 175-221

Jeffrey W. Schatzberg and Galen R. Sevcik

The Familiarity with and Perceived Quality of Accounting Journals: Views of Senior Accounting Faculty in Leading U.S. MBA Programs* pp. 223-250

Lawrence D. Brown and Ronald J. Huefner

A Profile of Contemporary Accounting Research: Fall 1984—Spring 1994* pp. 251-270

Carla Carnaghan, JANE FLOWER†Gyepesi and Michael Gibbins

An Archival Study of the Existence, Cause, and Discovery of Income†Affecting Financial Statement Misstatements* pp. 271-296

Gary Entwistle and Daryl Lindsay

Cross†Quarter Differences in Stock Price Responses to Earnings Announcements: Fourth†Quarter and Seasonality Influences* pp. 297-330

Gerald L. Salamon and Thomas L. Stober

Informativeness of Annual Reports for Firms in Financial Distress* pp. 331-351

Sung S. Kwon and John J. Wild

Nonlinearity in the Returns†Earnings Relation: Tests of Alternative Specifications and Explanations* pp. 353-379

Somnath Das and Baruch Lev

The Stock Market Reaction to the Reserve Quantity Disclosures of U.S. Oil and Gas Producers* pp. 381-404

Nasser A. Spear

Auditor Sensitivity to Earnings Management* pp. 405-422

D. Eric Hirst

The Voluntary Inclusion of Forecasts in the MD&A Section of Annual Reports* pp. 423-450

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

La présentation volontaire d'information à caractère prévisionnel dans le rapport de gestion intégré aux rapports annuels* pp. 451-488

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

Discussion of “The Voluntary Inclusion of Forecasts in the MD&A Section of Annual Reports†pp. 489-496

Wendy Rotenberg

Were Lobbyists on Income Tax Accounting Influenced by Income Strategies?* pp. 497-514

Noel Addy and Edward P. Swanson

Researching for Accounting Precedents: Learning, Efficiency, and Effectiveness* pp. 515-542

Steven Salterio

Discussion of “Researching for Accounting Precedents: Learning, Efficiency, and Effectiveness†* pp. 543-551

Jean Bã‰dard

Should Taxpayers Be Subsidized to Hire Third†Party Preparers? A Game†Theoretic Analysis* pp. 553-594

Nahum D. Melumad, Mark A. Wolfson and Amir Ziv

International Accounting: A Quest for Research* pp. 595-615

Haim Falk

International Accounting Standards for Line†of†Business Reporting and Oligopoly Competition* pp. 619-632

Frank Gigler, John Hughes and Judy Rayburn

Disclosure Rules and R&D Spending Revisited* pp. 633-646

John S. Hughes and Jennifer L. Kao

Volume 10, issue S1, 1994

Le cadre universitaire de la formation en comptabilité au Canada* pp. 3-17

Lois Deane Etherington and Alan J. Richardson

The University Context of Accounting Education in Canada* pp. 3-14

Lois Deane Etherington and Alan J. Richardson

A Descriptive Profile of Intermediate Accounting Students* pp. 21-73

Anne Fortin and Joel H. Amernic

Profil descriptif des étudiants inscrits aux cours de comptabilité intermédiaire* pp. 25-84

Anne Fortin and Joel H. Amernic

The University Accounting Professoriate in Canada* pp. 75-109

Jean Bã‰dard and Colin Dodds

Le corps professoral universitaire au Canada pp. 85-125

Jean Bã‰dard and Colin Dodds

Content and Delivery of Canadian Academic Accounting Courses* pp. 111-139

William R. Scott and Peter Tiessen

Contenu et présentation des cours de comptabilité au Canada* pp. 127-160

William R. Scott and Peter Tiessen

Institutional Pressures on University Accounting Education in Canada* pp. 141-162

Lois Deane Etherington and Alan J. Richardson

Les pressions institutionnelles sur la formation en comptabilité dans les universités au Canada* pp. 161-187

Lois Deane Etherington and Alan J. Richardson

Expanding the Horizons of Research on Accounting Education* pp. 163-177

David J. Cooper

What Does it Mean? What Next? Commentary on and Meta†Analysis of the CAAA Education Project pp. 179-185

Daniel B. Thornton

La recherche sur la formation en comptabilité: élargir l'horizon* pp. 189-206

David J. Cooper

Quelle est la signification de tout cela? Et qu'arrivera†t†il ensuite? Projet de recherche de l'ACPC sur l'enseignement: observations et méta†analyse pp. 207-214

Daniel B. Thornton

Volume 10, issue 2, 1994

Market Microstructure: An Examination of the Effects on Intraday Event Studies* pp. 355-382

Belinda Mucklow

Discussion of “Market Microstructure: An Examination of the Effects on Intraday Event Studies†* pp. 383-386

Laura T. Starks

The Determinants of Accounting Professors' Publishing Productivity—The Early Career* pp. 387-407

Cheryl L. Maranto and Carolyn A. Streuly

A Reexamination of Auditor versus Model Accuracy within the Context of the Going†Concern Opinion Decision* pp. 409-431

William Hopwood, C. McKEOWN James and Jane F. Mutchler

The “LIFO Reserve†and the Value of the Firm: Theory and Empirical Evidence* pp. 433-452

David A. Guenther and Mark A. Trombley

Corporate Tax Incentives for Conglomerate Mergers: Model Development and Empirical Evidence* pp. 453-481

Michael S. H. Shih

The Effect of Corporate Merger Transactions on the Information Content of Earnings Announcements* pp. 483-503

Mark A. Trombley

Experimental Evidence of Market Reactions to New Consumption Taxes* pp. 505-545

Steven J. Kachelmeier, Stephen T. Limberg and Michael S. Schadewald

Using Experimental Economics to Resolve Accounting Dilemmas* pp. 547-556

Joyce E. Berg

Commercial Lenders' Use of Accounting Information in Interaction with Source Credibility* pp. 557-585

Philip R. Beaulieu

Utilisation par les prêteurs commerciaux de l'information comptable en interaction avec la crédibilité de la source* pp. 587-623

Philip R. Beaulieu

Fact and Theory in Accounting History: Presentmindedness and Capital Market Research* pp. 625-641

Gary John Previts and Robert Bricker

Foreign Currency Accounting Policy: The Impact of Asset Specificity* pp. 643-671

Jayne M. Godfrey

Voluntary Interim Disclosure by Early 20th Century NYSE Industrials* pp. 673-698

Kumar Sivakumar and Gregory Waymire

Motivating Truthful Subordinate Reporting: An Experimental Investigation in a Two†Subordinate Context* pp. 699-720

Chee W. Chow, Mark K. Hirst and Michael D. Shields

Discussion of “Motivating Truthful Subordinate Reporting: An Experimental Investigation in a Two†Subordinate Context†pp. 721-734

William S. Waller

The Effects of Secondary School Accounting Education on University Accounting Performance—A Canadian Experience* pp. 737-758

Bernadette Lynn, Mohamed Shehata and Linda White

An Experimental Investigation of Increased Professional Education Requirements* pp. 759-786

Nicholas Dopuch, Ronald R. King and Dan A. Simunic

Boritz, J.E. The “Going Concern†Assumption: Accounting and Auditing Implications pp. 787-792

Michel L. Magnan

Volume 10, issue 1, 1993

Firm Size, Security Returns, and Unexpected Earnings: The Anomalous Signed†Size Effect* pp. 1-30

Terry Shevlin and D. Shores

Determinants of the Choice of Accounting for Investments in Associated Companies* pp. 31-59

Veronique Mazay, Trevor Wilkins and Ian Zimmer

Initial Public Offerings, Accounting Choices, and Earnings Management* pp. 61-81

Joseph Aharony, CHAN†JANE Lin and Martin Loeb

An Experimental Investigation of Explanations for Outcome Effects on Appraisals of Capital†Budgeting Decisions* pp. 83-111

Clifton E. Brown and Ira Solomon

Comments on “An Experimental Investigation of Explanations for Outcome Effects on Appraisals of Capital†Budgeting Decisions†pp. 113-117

Karim Jamal

Noisy Accounting Earnings Signals and Earnings Response Coefficients: The Case of Foreign Currency Accounting* pp. 119-159

Daniel W. Collins and William K. Salatka

Discussion of “Noisy Accounting Earnings Signals and Earnings Response Coefficients: The Case of Foreign Currency Accounting†* pp. 161-166

Jennifer L. Kao

Discussion of “Noisy Accounting Earnings Signals and Earnings Response Coefficients: The Case of Foreign Currency Accounting†pp. 167-178

Paul A. Griffin

Managerial Efficiency: A Study of Management Buyouts* pp. 179-204

Kiran Verma

Discussion of “Managerial Efficiency: A Study of Management Buyouts†* pp. 205-209

Haim Falk

Management Compensation Surrounding an Accounting Change and Long†Term Construction Projects* pp. 211-226

Ramachandran Ramanan and Bala V. Balachandran

On Combining Evidence from Subpopulations into a Composite Conclusion* pp. 227-245

J. Efrim Boritz, Ping Zhang and Steve Aldersley

Voluntary Income†Increasing Accounting Changes* pp. 247-272

Peter Cheng and Daniel Coulombe

Les modifications comptables délibérées entraînant la hausse des bénéfices* pp. 273-303

Peter Cheng and Daniel Coulombe

Managerial Reputation and the Informativeness of Accounting and Market Measures of Performance* pp. 305-332

W. Bruce Johnson, S. Mark Young and Michael Welker

Auditors' Generation of Diagnostic Hypotheses in Response to a Superior's Suggestion: Interference Effects* pp. 333-350

Bryan K. Church and Arnold Schneider

Gardner, E.J., ed. Cases in Financial Accounting: Fundamentals, 160 pages, and Cases in Financial Accounting: Intermediate and Advanced pp. 351-354

Jean Bédard and Irene M. Gordon