Contemporary Accounting Research

1984 - 2021

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Volume 7, issue 2, 1991

The reaction of Canadian securities to revisions of earnings forecasts* pp. 378-406

Jean†François L'Her and Jean†Marc Suret

Master limited partnerships: An examination of changes in dividend distribution policy* pp. 407-423

Wayne H. Shaw

Discussion of “Master limited partnerships: An examination of dividend distribution policy†* pp. 424-430

D.B. Thornton

Financial disclosure effects on labor contracts: A Nash analysis pp. 431-448

Peter Chalos, Joseph Cherian and Dawn Harris

Selected auditor communications and perceptions of legal liability pp. 449-465

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

A model of translation of foreign financial statements under inflation in the United States and Canada* pp. 466-484

R. Ramy Elitzur

Distinctive characteristics of entities with an internal audit department and the association of the quality of such departments with errors* pp. 485-512

Wanda A. Wallace and Richard W. Kreutzfeldt

An examination of the effect that commitment to a hypothesis has on auditors' evaluations of confirming and disconfirming evidence* pp. 513-534

Bryan K. Church

Factors affecting auditors' perceptions of applicable decision aids for various audit tasks* pp. 535-548

Mohammad J. Abdolmohammadi

Auditor evaluation of loss contingencies* pp. 549-569

K. Raghunandan, Richard A. Grimlund and Albert Schepanski

Volume 7, issue 1, 1990

Ex post disclosure and the coordination of investors' adaptive expectations* pp. 1-21

John R. O'Brien

An equilibrium analysis of optimal audit contracts* pp. 22-55

Nahum Melumad and Lynda Thoman

Discussion of “An equilibrium analysis of optimal audit contracts†pp. 56-60

Gerald A. Feltham

Intrafirm resource allocation: The economics of transfer pricing and cost allocations in accounting* pp. 61-99

Amin H. Amershi and Peter Cheng

Discussion of “Intrafirm resource allocation: The economics of transfer pricing and cost allocation in accounting†pp. 100-104

Mark Penno

The role of budgets and variances in repeated investment decisions* pp. 105-122

Ramji Balakrishnan

A methodological note on detecting a location shift in the distribution of abnormal returns: A nonparametric approach pp. 123-141

Ramesh Chandra and Kermit Rohrbach

Specification problems with information content of earnings: revisions and rationality of expectations and self†selection bias* pp. 142-172

A. RASHAD ABDEL†Khalik

Discussion of “Specification problems with information content of earnings: Revisions and rationality of expectations and self†selection bias†* pp. 173-177

Judy Rayburn

Discussion of “Specification problems with information content of earnings: Revisions and rationality of expectations and self†selection bias†* pp. 178-184

Ray Ball

Evaluation of market efficiency for supplementary accounting disclosures: The case of pension assets and liabilities* pp. 185-198

Wayne R. Landsman and James A. Ohlson

Discussion of “Evaluation of market efficiency for supplementary accounting disclosures: The case of pension assets and liabilities†pp. 199-202

Victor Pastena

On the incentives for security analysts to revise their earnings forecasts* pp. 203-222

Brett Trueman

Discussion of “On the incentives for security analysts to revise their earnings forecasts†* pp. 223-226

Joseph K. Cheung

Auditor independence judgments: A cognitive†developmental model and experimental evidence* pp. 227-251

Lawrence A. Ponemon and David R.L. Gabhart

Discussion of “Auditor independence judgments: A cognitive†developmental model and experimental evidence†pp. 252-260

Barry E. Cushing

Accounting for a brewery at Louisbourg* pp. 261-277

Sandra Felton and Harvey Mann

Canadian academic accountants' productivity: A survey of 10 refereed publications, 1976–1989* pp. 278-294

Alan J. Richardson and John J. Williams

La productivité des professeurs de comptabilité au Canada: dépouillement de 10 publications spécialisées, 1976–1989 pp. 295-312

Alan J. Richardson and John J. Williams

Sten Jonsson, Accounting Regulation and Elite Structures: Driving Forces in the Development of Accounting Policy pp. 313-320

Daniel B. Thornton and Ronald A. Davidson

Strong†form efficiency on the Toronto Stock Exchange: An examination of analyst price forecasts* pp. 323-346

Lawrence D. Brown, Gordon D. Richardson and Charles Trzcinka

La réaction des titres canadiens aux changements dans les prévisions de bénéfices comptables* pp. 347-377

Jean†Marc Suret and Jean†François L'Her

Volume 6, issue 2, 1990

The continuing evolution of auditing science: Megatrends and research opportunities for the 1990s* pp. 287-294

Lawrence A. Tomassini

The jointness of audit fees and demand for MAS: A self†selection analysis* pp. 295-322

A. RASHAD ABDEL†Khalik

Discussion of “The jointness of audit fees and demand for MAS: A self†selection analysis†pp. 323-328

Ira Solomon

Audit risk in a client portfolio context* pp. 329-343

Dan A. Simunic and Michael T. Stein

Le risque liéà la vérification envisagé dans le contexte du portefeuille de clients* pp. 344-360

Dan A. Simunic and Michael T. Stein

An investigation of the sources, moderators, and psychological symptoms of stress among audit seniors* pp. 361-385

Mark E. Haskins, A.J. Baglioni and Cary L. Cooper

Sequential auditor decision making: Information search and evidence evaluation* pp. 386-406

W. Robert Knechel and William F. Messier

A theory of evidence based on audit assertions pp. 407-426

Wally Smieliauskas and Lloyd Smith

Discussion of “A theory of evidence based on audit assertions†pp. 427-431

James C. Gaa

Audit sampling with nonsampling errors of the first type pp. 432-445

Douglas G. Bonett and Ronald C. Clute

Combined monetary unit sampling from several independent populations: Sample size planning and sample evaluation with the moment method* pp. 446-484

Richard A. Grimlund

An extended multinomial†Dirichlet model for error bounds for dollar†unit sampling* pp. 485-500

Ella Mae Matsumura, KAM†WAH Tsui and WING†KEUNG Wong

Forecasts of earnings per share: Possible sources of analyst superiority and bias* pp. 501-517

JOHN AFFLECK†Graves, Larry R. Davis and Richard R. Mendenhall

Earnings surprises and prior insider trading: Tests of joint informativeness* pp. 518-543

Steven Allen and Ramachandran Ramanan

Discussion of “Earnings surprises and prior insider trading: Tests of joint informativeness†pp. 544-546

Dan Givoly

Discussion of “Earnings surprises and prior insider trading: Tests of joint informativeness†pp. 547-549

Clarence C.Y. Kwan

Securities market response to pension fund termination* pp. 550-572

SU†JANE Hsieh, Kenneth R. Ferris and Andrew H. Chen

Municipal financial reporting and competition among underwriters for new issues of general obligation bonds* pp. 573-592

Earl R. Wilson and Jenice P. Stewart

A synthesis of alternative testing procedures for event studies* pp. 611-640

Ramesh Chandra and Bala V. Balachandran

Discussion of A synthesis of alternative testing procedures for event studies* pp. 641-647

Victor L. Bernard

A Synthesis of security valuation theory and the role of dividends, cash flows, and earnings* pp. 648-676

James A. Ohlson

Bond covenants and changes in accounting policy: Canadian evidence* pp. 677-698

Rã‰al Labelle

Clauses restrictives et modifications comptables: une étude canadienne* pp. 699-723

Rã‰al Labelle

The valuation significance of exit values: A contingent†claim analysis* pp. 724-737

Joseph K. Cheung

A contingent†claim integration of cost†volume†profit analysis with capital budgeting* pp. 738-760

Joseph K. Cheung and John Heaney

Optimal employment contracts and the returns to monitoring in a principal†agent context pp. 761-799

Stanley Baiman, Jerrold H. May and Arijit Mukherji

Discussion of “Optimal employment contracts and the returns to monitoring in a principal†agent context†* pp. 800-803

Bala V. Balachandran

Discussion of “Optimal employment contracts and the returns to monitoring in a principal†agent context†* pp. 804-808

Peter Cheng

Testing the optimality of a performance evaluation measure for a gainsharing contract* pp. 809-824

Rajiv D. Banker, Srikant M. Datar and Mark J. Mazur

Experimental methods in accounting: A discussion of recurring issues* pp. 825-849

Joyce Berg, Don Coursey and John Dickhaut

The role of source availability in inference verification* pp. 850-858

Cindy Moeckel and Joanne Deahl Williams

The effects of antifraud rules and ex post verifiability on managerial disclosures* pp. 859-892

Ronald R. King and David E. Wallin

Discussion of “The effects of antifraud rules and ex post verifiability on managerial disclosures†pp. 893-898

John Dickhaut

Discussion of “The effect of antifraud rules and ex post verifiabiity on managerial disclosures†pp. 899-902

Russell Lundholm

Accounting†based divisional performance measurement: Incentives for profit maximization* pp. 903-921

James Jordan

Discussion of “Accounting†based divisional performance measurement: Incentives for profit maximization†pp. 922-926

Gerald A. Feltham

Discussion of “Accounting†based divisional performance measurement: Incentives for profit maximization†pp. 927-930

William R. Scott

Volume 6, issue 1, 1989

Strategic choice of inventory accounting methods* pp. 1-25

WOON†OH Jung

Some characteristics of the Canadian audit industry* pp. 26-47

Richard G. Zind and Daniel Zã‰ghal

Caractéristiques du secteur de la vérification au Canada* pp. 48-71

Richard G. Zind and Daniel Zã‰ghal

On the demand for historical events recording and maintenance of audit trails* pp. 72-90

Amin H. Amershi and Peter Cheng

Specialized knowledge and its communication in auditing* pp. 91-109

Paul Danos, John W. Eichenseher and Doris L. Holt

Discussion of “Specialized knowledge and its communication in auditing†pp. 110-118

Donald A. Leslie

Discussion of “Specialized knowledge and its communication in auditing†pp. 119-124

Dan A. Simunic

The acquisition value of oil and gas firms: The role of historical costs, reserve recognition accounting, and analysts' appraisals* pp. 125-142

Dimitrios Ghicas and Victor Pastena

A classification of mergers and acquisitions by motives: Analysis of market responses* pp. 143-158

Raphael Amit, Joshua Livnat and Paul Zarowin

On the observability of ownership retention by entrepreneurs with private information in the market for new issues* pp. 159-176

Robert Conroy and John S. Hughes

Earnings news and the firm size effect* pp. 177-195

Byung T. Ro

An empirical study of regression analysis as an analytical procedure* pp. 196-215

Arlette C. Wilson and Dennis Hudson

Auditing quality, signaling, and underwriting contracts* pp. 216-241

Joseph Bachar

Trading volume theories and their implications for empirical information content studies* pp. 242-262

H. Jonathan Jang and Byung T. Ro

Discussion of “trading volume theories and their implications for empirical information content studies†pp. 263-265

James A. Ohlson

Discussion of “Trading volume theories and their implication for empirical information content studies†pp. 266-268

Robert E. Verrecchia