Contemporary Accounting Research

1984 - 2021

From John Wiley & Sons
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Volume 5, issue 2, 1989

Revenue recognition* pp. 423-451

Rick Antle and Joel S. Demski

Proof that in an efficient market, event studies can provide no systematic guidance for revision of accounting standards and disclosure policy for the purpose of maximizing shareholder wealth* pp. 452-460

Shyam Sunder

Discussion of “Proof that in an efficient market, event studies can provide no systematic guidance for revision of accounting standards and disclosure policy for the purpose of maximizing shareholder wealth†pp. 461-467

Nicholas Dopuch

Discussion of “Proof that in an efficient market, event studies can provide no systematic guidance for revision of accounting standards and disclosure policy for the purpose of maximizing shareholder wealth†pp. 468-471

T. McGAHRAN Kathleen

The effect of a mandated accounting change on the capitalization process* pp. 472-493

Randolph P. Beatty and Robert E. Verrecchia

The impact of regulations on financial accounting research* pp. 494-500

Nicholas Dopuch

The valuation of initial public offerings* pp. 501-515

I. Krinsky and W. Rotenberg

Discussion of “The valuation of initial public offerings†* pp. 516-518

Phelim P. Boyle

Discussion of “The valuation of initial public offerings†pp. 519-525

John S. Hughes

Timeliness of financial reporting, the firm size effect, and stock price reactions to annual earnings announcements* pp. 526-552

Rowland K. Atiase, Linda S. Bamber and Senyo Tse

Discussion of “Timeliness of financial reporting, the firm size effect, and stock price reactions to annual earnings announcements†pp. 553-555

Gordon D. Richardson

Evidence on the predictive ability of inflation†adjusted earnings measures* pp. 556-574

Heibatollah Sami, Anthony P. Curatola and Jerry E. Trapnell

Stock market reactions to the issuance of FAS 33 and its preceding exposure drafts* pp. 575-591

Reza Espahbodi and Hassan Tehranian

Attributes of industry, industry segment and firm†specific information in security valuation* pp. 592-614

Senyo Tse

Discussion of “Attributes of industry, industry segment and firm†specific information in security valuation†pp. 615-619

Bertrand Horwitz

Discussion of “Attributes of industry, industry segment and firm†specific information in security valuation†pp. 620-624

McNICHOLS Maureen

On the nature of deferred income taxes* pp. 625-641

Joseph K. Cheung

Judging the probability of a contingent loss: An empirical study* pp. 642-648

Kenneth E. Harrison and Lawrence A. Tomassini

L‘évaluation de la probabilité des pertes éventuelles: une étude empirique* pp. 649-656

Kenneth E. Harrison and Lawrence A. Tomassini

Audit delay and the timeliness of corporate reporting* pp. 657-673

Robert H. Ashton, Paul R. Graul and James D. Newton

A comprehensive hypothesis testing approach to dollar unit sampling* pp. 674-691

Lowell Dworin and Richard A. Grimlund

Decision theory analysis of audit discovery sampling* pp. 692-719

David R. Finley

A note on Bayesian risk models of audit practice* pp. 720-732

Wally Smieliauskas

Asymmetric information and the termination of contracts in agencies* pp. 733-753

Nahum D. Melumad

Auditors' legal liability, collusion with management, and investors' loss* pp. 754-774

Giora Moore and William R. Scott

Operational matrix accounting* pp. 775-792

Yair M. Babad and Bala V. Balachandran

Attributes of articles impacting contemporary accounting literature* pp. 793-815

Lawrence D. Brown, John C. Gardner and Miklos A. Vasarhelyi

Contemporary Accounting Research: The first five years pp. 816-826

Haim Falk

Volume 5, issue 1, 1988

Auditors' usage of unaudited book values when making presampling audit value estimates* pp. 1-18

Michael D. Shields, Ira Solomon and William S. Waller

The pricing of audit services: The Canadian perspective* pp. 19-46

Dennis Y. Chung and W. Daryl Lindsay

Empirical comparison of subjective probability elicitation methods* pp. 47-57

William F. Wright

Comparaison empirique des méthodes d'inférence de probabilités subjectives* pp. 58-69

William F. Wright

Improving performance through cost allocation* pp. 70-95

Susan I. Cohen and Martin Loeb

Unobservable outcomes and multiattribute preferences in the evaluation of managerial performance* pp. 96-124

Rajiv D. Banker, Srikant M. Datar and Ajay Maindiratta

Discussion of “Unobservable outcomes and multiattribute preferences in the evaluation of managerial performance†pp. 125-132

Gerald A. Feltham

Firm†specific information and efficient resource allocation* pp. 133-169

Gerald A. Feltham and Peter O. Christensen

Discussion of “Firm†specific Information and Efficient Resource Allocation†pp. 170-173

Rick Antle

Joint product decisions: The variable proportions case* pp. 174-198

Lloyd R. Amey and JEAN†LOUIS Goffin

Variance analysis: A unifying cost function approach* pp. 199-221

Masako N. Darrough

Exercising budgetary control in automated production environments* pp. 222-249

Yaw M. Mensah

Discussion of “Exercising budgetary control in automated production environments†pp. 250-266

Robert E. Jensen

Analysis of the organizational characteristics related to tight budget goals* pp. 267-283

Robert Simons

The sensitivity of financial distress prediction models to departures from normality* pp. 284-298

William Hopwood, McKEOWN James and Jane Mutchler

Trading volume reactions to a change in dividend policy: the Canadian evidence* pp. 299-317

Gordon Richardson, Stephan E. Sefcik and Rex Thompson

Incremental information content of earnings†and nonearnings†based financial ratios* pp. 318-342

William S. Hopwood and Thomas F. Schaefer

Capital values in use versus replacement costs: Theory and Canadian evidence* pp. 343-370

Daniel B. Thornton

Inventory accounting and earnings/price ratios: A puzzle* pp. 371-388

CHI†WEN JEVONS Lee

Discussion of “Inventory accounting and earnings/price ratios: A Puzzle†pp. 389-396

Gary C. Biddle

Volume 4, issue 2, 1988

On sample size allocation in auditing* pp. 314-336

Ulrich Menzefricke and Wally Smieliauskas

A hierarchical approach to the external auditor's evaluation of the internal auditing function* pp. 337-353

William F. Messier and Arnold Schneider

Economic effects of a mandated audit in a contingent†claims production economy* pp. 354-388

William R. Scott

Discussion of “Economic effects of a mandated audit in a contingent†claims production economy†* pp. 389-391

Mark Penno

An experimental study of the effects of elicitation methods on review of preliminary audit strategy by external auditors* pp. 392-411

J.E. Boritz, B.G. Gaber and W.M. Lemon

Discussion of “An experimental study of the effects of elicitation methods on review of preliminary audit strategy by external auditors†pp. 412-415

Michael Gibbins

Attestation research opportunities: 1987 pp. 416-425

William R. Kinney

L'attestation: avenues de recherche, 1987 pp. 426-437

William R. Kinney

Firm size and the information content of annual earnings announcements* pp. 438-449

Byung T. Ro

On interim information and the information content of firm earnings: A state variable approach* pp. 450-469

Alex Dontoh and Gordon Richardson

Discussion of “On interim information and the information content of firm earnings: A state variable approach†pp. 470-484

Daniel B. Thornton

A comparative examination of the time†series properties and predictive ability of annual historical cost and general price level adjusted earnings* pp. 485-507

James C. McKeown and Hossein Shalchi

Discussion of “A comparative examination of the time†series properties and predictive ability of annual historical cost and general price level adjusted earnings†pp. 508-512

Wayne R. Landsman

Discussion of “A comparative examination of the time†series properties and predictive ability of annual historical cost and general price level adjusted earnings†pp. 513-514

James A. Ohlson

Implementable equilibria in accounting contexts: An exploratory study* pp. 515-563

Amin H. Amershi and Peter Cheng

Discussion of “Implementable equilibria in accounting contexts: An exploratory study†pp. 564-567

Ronald A. Dye

An empirical analysis of the expenditure budget in research and development* pp. 568-581

Howard O. Rockness and Michael D. Shields

Discussion of “An empirical analysis of the expenditure budget in research and development†* pp. 582-587

Jacob G. Birnberg

Discussion of “An empirical analysis of the expenditure budget in research and development†* pp. 588-594

John H. Waterhouse

The effect of unfunded accumulated and projected pension obligations on governmental borrowing costs* pp. 595-608

Barry R. Marks and K. K. Raman

Comment on: “Distinguishing the two forms of the constant percentage learning curve model†pp. 609-614

A. William Richardson

Distinguishing the two forms of the constant percentage learning curve model: A reply pp. 615-616

Joyce T. Chen and Rene P. Manes

Volume 4, issue 1, 1987

On the nature of income measurement: The basic results* pp. 1-15

James A. Ohlson

Design and tests of an efficient search algorithm for accurate linear valuation systems* pp. 16-31

Michael S.H. Shih and Shyam Sunder

Rationality of executive compensation schemes and real accounting changes* pp. 32-60

A. RASHAD ABDEL†Khalik, Charles Chi and Dimitrios Ghicas

The effect of labor strikes on security analysts' forecast superiority and on the association between risk†adjusted stock returns and unexpected earnings* pp. 61-75

Lawrence D. Brown and Mark E. Zmijewski

Some time series properties of corporate cash recovery rates* pp. 76-88

Badr E. Ismail

Stock returns and real activity in an inflationary environment: The informational impact of FAS No. 33* pp. 89-110

John S. Bildersee and Joshua Ronen

Diagnostic inference in performance evaluation: effects of cause and event covariation and similarity* pp. 111-126

Clifton Brown

The effects of the planning memorandum, time pressure and individual auditor characteristics on audit managers' review time judgments* pp. 127-143

E. Michael Bamber and Joseph H. Bylinski

Les effets de la note de planification, des pressions temporelles et des caractéristiques individuelles du vérificateur sur l'estimation du temps de révision par le chef de groupe en vérification* pp. 144-163

E. Michael Bamber and Joseph H. Bylinski

On the allocation of fixed and variable costs from service departments* pp. 164-185

Bala V. Balachandran, Lode Li and Robert P. Magee

Discussion of “On the allocation of fixed and variable costs from service departments†pp. 186-193

Anthony A. Atkinson

CVP analysis with stochastic price†demand functions and shortage†surplus costs* pp. 194-209

AMY HING†LING Lau and HON†SHIANG Lau

Some empirical evidence on the stability of accounting error characteristics over time* pp. 210-226

Jane Ham, Donna Losell and Wally Smieliauskas

An investigation of the possible effects of nonsampling error on inference in auditing: A Bayesian analysis* pp. 227-239

Ramona L. Trader and H. Fenwick Huss

A comparison of the stratified difference estimator with some monetary†unit sampling estimators* pp. 240-251

Ulrich Menzefricke and Wally Smieliauskas

Good judgment in public accounting: Quality and justification* pp. 287-313

Craig Emby and Michael Gibbins