Contemporary Accounting Research

1984 - 2021

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Volume 9, issue 2, 1993

The Choice of Return†Generating Models and Cross†Sectional Dependence in Event Studies* pp. 365-394

Bing Xiang

The Role of Cost Allocations in the Acquisition and Use of Common Resources* pp. 395-414

Ramji Balakrishnan and V. DeJONG Douglas

Factors Related to Auditor†Client Disagreements over Income†Increasing Accounting Methods* pp. 415-431

L. DeFOND Mark and James Jiambalvo

The Role of Stress Arousal in the Dynamics of the Stressor†to†Illness Process among Accountants* pp. 432-449

Kenneth J. Smith, George S. Everly and Tony R. Johns

Cross†Sectional Dependence and the Use of Generalized Least Squares* pp. 450-462

Ravi Bhushan

Covenants and Accounting Information in the Market for Classes of Preferred Stock* pp. 463-478

Donald J. Stokes and Michael J. Whincop

A Note on the Association between Audit Firm Size and Audit Quality* pp. 479-488

Ronald A. Davidson and Dean Neu

The Significance of Audit Decision Aids and Precase Jurists' Attitudes on Perceptions of Audit Firm Culpability and Liability* pp. 489-507

Marianne Jennings, Dan C. Kneer and Philip M. J. Reckers

An Examination of Auditors' Decisions to Use Internal Auditors as Assistants: The Effect of Inherent Risk* pp. 508-525

Mario J. Maletta

Strategic Financial Disclosure: Evidence from Labor Negotiations pp. 526-550

John Waterhouse, Michael Gibbins and Alan J. Richardson

Discussion of “Strategic Financial Disclosure: Evidence from Labor Negotiations†pp. 551-558

Nabil Elias

L'information financière stratégique: le cas des négociations collectives* pp. 559-589

John Waterhouse, Michael Gibbins and Alan J. Richardson

Price†Earnings and Price†to†Book Anomalies: Tests of an Intrinsic Value Explanation* pp. 590-611

Patricia M. Fairfield and Trevor S. Harris

Predictive Ability of Audit Qualifications for Loss Contingencies* pp. 612-634

K. Raghunandan

Capacity Cost and Capacity Allocation* pp. 635-660

Stephen C. Hansen and Robert P. Magee

Discussion of “Capacity Cost and Capacity Allocation†* pp. 661-666

John S. Hughes

Financial Ratios and Corporate Endurance: A Case of the Oil and Gas Industry* pp. 667-694

Kevin C.W. Chen and CHI†WEN JEVONS Lee

Discussion of “Financial Ratios and Corporate Endurance: A Case of the Oil and Gas Industry†* pp. 695-705

A. RASHAD ABDEL†Khalik

Communication in Multiperiod Agencies with Production and Financial Decisions* pp. 706-744

Peter Ove Christensen and Gerald A. Feltham

Discussion of “Communication in Multiperiod Agencies with Production and Financial Decisions†* pp. 745-750

Steven Huddart

Howard M. Armitage and Anthony A. Atkinson, The Choice of Productivity Measures in Organizations: A Field Study of Practice in Seven Canadian Firms pp. 751-755

Jean Bédard and Tony Dimnik

Volume 9, issue 1, 1992

The effects of line†of†business reporting on competition in oligopoly settings* pp. 1-23

Gerald A. Feltham, Frank B. Gigler and John S. Hughes

Discussion of “The effects of line†of†business reporting on competition in oligopoly settings†pp. 24-28

Alex Dontoh

Discussion of “The effects of line†of†business reporting on competition in oligopoly settings†pp. 29-32

Steven Huddart

Accounting and the credibility of management forecasts* pp. 33-45

Richard C. Sansing

Voluntary financial disclosure in an entry game with continua of types* pp. 46-80

G.A. Feltham and J.Z. Xie

Discussion of “Voluntary financial disclosure in an entry game with continua of types†* pp. 81-85

Ed Nosal

Experimental evidence on an economic model of taxpayer aggression under strategic and nonstrategic audits* pp. 86-112

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

Fringe benefits and employee expenses: Tax planning and neutral tax policy* pp. 113-137

Alan Macnaughton

Discussion of “Fringe benefits and employee expenses: Tax planning and neutral tax policy†pp. 138-141

Dan Thornton

Criticizing positive accounting theory* pp. 142-170

Lawrence Boland and Irene M. Gordon

Auditor underreporting of time and moral reasoning: An experimental lab study* pp. 171-189

Lawrence A. Ponemon

La sous†évaluation du temps de travail et le raisonnement moral chez les vérificateurs: laboratoire expérimental* pp. 190-211

Lawrence A. Ponemon

Characteristics of early and late adopters of pension accounting standard SFAS No. 87* pp. 212-236

Heibatollah Sami and Mary Jeanne Welsh

An investigation of the behavior of accruals in the semiconductor industry: 1985* pp. 237-251

Judy Rayburn and Stefanie Lenway

Bond ratings, bond yields and financial information* pp. 252-282

David A. Ziebart and Sara A. Reiter

Discussion of “Bond ratings, bond yields, and financial information†pp. 283-289

Ramesh Chandra

Discussion of “Bond ratings, bond yields, and financial information†* pp. 290-295

Gordon D. Richardson

Longitudinal rank tests for detecting location shift in the distribution of abnormal returns: An extension* pp. 296-305

Ramesh Chandra, Kermit J. Rohrbach and G. Lee Willinger

An empirical investigation of some data effects on the classification accuracy of probit, ID3, and neural networks* pp. 306-328

TING†PENG Liang, John S. Chandler, Ingoo Han and Jinsheng Roan

Aggregate efficiency measures and Simpson's Paradox* pp. 329-342

Abraham Mehrez, J. Randall Brown and Moutaz Khouja

Selection of efficiency evaluation models pp. 343-355

Rajiv D. Banker

J.R. Hanna, D.B. Kennedy, and G.D. Richardson, Reporting the Effects of Changing Prices: A Review of the Experience with Section 4510 (Toronto: Canadian Institute of Chartered Accountants Research Report, 1990) pp. 356-363

Jean Bédard and Daniel B. Thornton

Volume 8, issue 2, 1992

Optimal transfer pricing under postcontract information* pp. 329-352

Rajiv D. Banker and Srikant M. Datar

The value of communication in resource allocation decisions* pp. 353-373

Ramji Balakrishnan

Incentive compensation schemes: Experimental calibration of the rationality hypothesis* pp. 374-408

Alison J. Kirby

Discussion of “Incentive compensation schemes: Experimental calibration of the rationality hypothesis†pp. 409-414

Nicholas Dopuch

Discussion of “Incentive compensation schemes: Experimental calibration of the rationality hypothesis†pp. 415-418

John O'Brien

Classification techniques in accounting research: Empirical evidence of comparative performance* pp. 419-442

Duane B. Kennedy

Arthur Andersen & Co. and the two†part opinion in the auditor's report: 1946–1962* pp. 443-467

Stephen A. Zeff

Towards a framework for not†for†profit accounting* pp. 468-499

Haim Falk

Discussion of “Towards a framework for not†for†profit accounting†pp. 500-503

Colin Graham

Discussion of “Towards a framework for not†for†profit accounting†pp. 504-508

John Waterhouse

Corporate disclosure and price discovery associated with NYSE temporary trading halts* pp. 509-531

Ronald King, Grace Pownall and Gregory Waymire

Discussion of “Corporate disclosure and price discovery associated with NYSE temporary trading halts†pp. 532-539

Charles Lee

The effect of size on the magnitude of long†window earnings response coefficients* pp. 540-560

Paul K. Chaney and Debra C. Jeter

Information content of Canadian oil and gas companies' historic cost earnings and reserves disclosures* pp. 561-579

Howard D. Teall

Contenu en information des renseignements relatifs aux bénéfices au coût d'origine et aux gisements présentés par les sociétés pétrolières et gazières canadiennes* pp. 580-600

Howard D. Teall

The voluntary inclusion of earnings forecasts in IPO prospectuses* pp. 601-616

Peter M. Clarkson, Alex Dontoh, Gordon Richardson and Stephan E. Sefcik

Volume 8, issue 1, 1991

The theory of value and earnings, and an introduction to the Ball†Brown analysis* pp. 1-19

James A. Ohlson

The association between unexpected earnings and abnormal security returns in the presence of financial leverage* pp. 20-41

Dan S. Dhaliwal, Kyung J. Lee and Neil L. Fargher

The differential information content of earnings announcements: The case of merger* pp. 42-61

Jang Youn Cho and Kooyul Jung

Pension disclosures under SFAS No. 87: Theory and evidence* pp. 62-81

Thomas W. Scott

A note on securities market response to pension fund termination* pp. 82-93

H. Fred Mittelstaedt and Philip R. Regier

Securities market response to pension fund termination: A reply pp. 94-96

S. Hsieh, K. Ferris and A. Chen

Evaluating financial distress resolution using prior audit opinions* pp. 97-114

Duane B. Kennedy and Wayne H. Shaw

Retained ownership and the valuation of initial public offerings: Canadian evidence* pp. 115-131

Peter M. Clarkson, Alex Dontoh, Gordon Richardson and Stephan E. Sefcik

Factors affecting the scope and initial tightness of covenant restrictions in private lending agreements* pp. 132-151

SAMIR EL†Gazzar and Victor Pastena

Economic implications of alternative disclosure rules for research and development costs* pp. 152-169

John S. Hughes and Jennifer L. Kao

Market†induced information disclosures: An experimental markets investigation pp. 170-197

Ronald R. King and David E. Wallin

Expertise and Its Relation to Audit Decision Quality* pp. 198-222

Jean Bã‰dard

Compétence et qualité des décisions de vérification* pp. 223-252

Jean Bã‰dard

Is experience necessary in cue measurement? The case of auditing tasks* pp. 253-269

Sarah Bonner

Two factors affecting an auditor's ability to integrate audit evidence* pp. 270-292

Cindy Moeckel

A multiple criteria model for audit planning decisions* pp. 293-308

Jean C. Bedard, Babu R. Gopi and B. Vijayalakshmi