Contemporary Accounting Research

1984 - 2021

From John Wiley & Sons
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Volume 3, issue 2, 1987

An empirical investigation of audit qualification decisions in the presence of going concern uncertainties* pp. 302-315

Krishnagopal Menon and Kenneth B. Schwartz

A generalized audit simulation tool for evaluating the reliability of internal controls pp. 316-337

Casper E. Wiggins and L. Murphy Smith

Accounting as a discipline for study and practice: 1986* pp. 338-367

Philip W. Bell

A note on the value of information given asymmetric information and self†reporting* pp. 368-374

Mark Penno

Depreciation, inflation and capital replacement* pp. 375-383

Giora Moore

L'amortissement, l'inflation et le remplacement d'actifs* pp. 384-393

Giora Moore

An index of growth due to depreciation* pp. 394-407

Richard P. Brief and Hector R. Anton

Economie consequences: The relationship between financial reporting and strategic planning, management and operating control decisions* pp. 408-429

Mark A. Covaleski, Mark W. Dirsmith and Clinton E. White

Tests of the impact of LIFO adoption on stockholders: A stochastic dominance approach* pp. 430-444

Joseph Aharony and SASSON BAR†Yosef

The effect of sales and collection disclosures on cash flow forecasting and income smoothing* pp. 445-459

Bala G. Dharan

The effect of information announcements on bid/ask spreads in the call options market* pp. 460-476

Joseph H. Anthony

Volume 3, issue 1, 1986

Current cost disclosers and nondisclosers: Theory and Canadian evidence* pp. 1-34

Daniel B. Thornton

The benefits and costs to managers of voluntary accounting disclosure — A discussion of: “Current cost disclosers and nondisclosers: Theory and Canadian evidence†pp. 35-44

George J. Benston

Discussion of “Current cost disclosers and nondisclosers: Theory and Canadian evidence†pp. 45-49

Stephen L. Buzby

Interdependence between the information evaluator and the decision maker* pp. 50-67

Ronald W. Hilton

A model of standard setting in auditing pp. 68-92

George W. Blazenko and William R. Scott

Discussion of “A model of standard setting in auditing†pp. 93-101

Amin H. Amershi

Control of sampling risks in auditing* pp. 102-124

Wally Smieliauskas

On the comparison of dollar†unit and stratified mean†per†unit estimators pp. 125-148

Paul V. Dunmore

A test of the accuracy of probability assessment techniques in auditing* pp. 149-165

Mohammad J. Abdolmohammadi and Paul D. Berger

Une expérience sur la précision des techniques d‘évaluation des probabilités en vérification pp. 166-183

Mohammad J. Abdolmohammadi and Paul D. Berger

Accountants' personality types and their commitment to organization and profession* pp. 184-199

Nissim Aranya and John T. Wheeler

Tests of the fund accounting model for local governments* pp. 200-221

Robert W. Ingram

Fund reporting and municipal credit risk: A discussion of Ingram's tests pp. 222-225

James L. Chan

Standard setting and security returns: A time series analysis of FAS No. 8 events* pp. 226-241

Thomas T. Cheng

Comment on “Standard setting and security returns: A time series analysis of FAS No. 8 events†pp. 242-250

Rex Thompson

Imperfect information, insurance, and auditors' legal liability* pp. 281-301

Bala V. Balachandran and Nandu J. Nagarajan

Volume 2, issue 2, 1986

Fritz Schmidt (1882–1950) and his pioneering work of current value accounting in comparison to Edwards and Bell's theory* pp. 157-178

Richard V. Mattessich

Interpretation of uncertainty expressions* pp. 179-199

G.R. Chesley

Interprétations des expressions d'incertitude* pp. 200-221

G.R. Chesley

Market reactions to mandated interest capitalization* pp. 222-241

John S. Hughes and William E. Ricks

A critique of “Market reactions to mandated interest capitalization.†* pp. 242-251

A. RASHAD ABDEL†Khalik

Discussion of: Market reactions to mandated interest capitalization pp. 252-258

Lawrence D. Brown

An analysis of the auditor's uncertainty about probabilities* pp. 259-282

S. Larsson and G. R. Chesley

Discussion of: An analysis of the auditor's uncertainty about probabilities pp. 283-287

Bala V. Balachandran

Economic and financial reporting effects of inventory tax allowances* pp. 288-310

Benzion Barlev, Dov Fried and Joshua Livnat

A note on the neutrality of internal control systems in audit practice* pp. 311-317

Jane Ham, Donna Losell and Wally Smieliauskas

Volume 2, issue 1, 1985

Exclusion period and market model parameter nonstationarities in price reaction studies pp. 1-22

Michael Theobald

Période d'exclusion et paramètres non†stationnaires d'un modèle de marché dans des études de réactions des prix pp. 23-45

Michael Theobald

Of paradigms and metaphors in auditing thought* pp. 46-68

Mark W. Dirsmith, Mark A. Covaleski and John P. McAllister

Accounting research: 1985* pp. 69-75

Joel S. Demski

Bayesian inference research in auditing: Some methodological suggestions* pp. 76-94

Mohammad J. Abdolmohammadi

Audit planning: an algorithmic approach* pp. 95-110

Niv Ahituv, Jonathan Halpern and Hart Will

Slack budgeting, information distortion and self†esteem* pp. 111-123

Ahmed Belkaoui

Volume 1, issue 2, 1985

Accounting for equity investments of life insurance companies* pp. 116-144

Phelim P. Boyle

La comptabilité pour les investissements en actions des compagnies d'assurance†vie* pp. 145-175

Phelim P. Boyle

Sequential Bayesian Analysis in accounting settings* pp. 176-192

Amin H. Amershi, Joel S. Demski and John Fellingham

The effect of information presentation structures on audit planning and review judgments* pp. 193-218

Jefim Efrim Boritz

Auditors and deceptive financial statements: Assigning responsibility and blame* pp. 219-241

James C. Gaa and Charles H. Smith

Distinguishing the two forms of the constant percentage learning curve model pp. 242-252

Joyce T. Chen and Rene P. Manes

Volume 1, issue 1, 1984

Editorial pp. i-ii

Haim Falk

Accounting †“one of the finest inventions of the human spirit†* pp. 1-22

R.J. Chambers

La comptabilité †“une des plus belles inventions de l'homme†pp. 23-46

R.J. Chambers

On the value and limitations of financial accounting* pp. 47-57

George J. Benston

Pursuit of an ideal* pp. 58-63

R.J. Chambers

Terborgh's asset replacement formula reconsidered pp. 64-76

Lloyd R. Amey

A Stochastic demand CVP model with return on investment criterion* pp. 77-86

Rashmi B. Thakkar, David R. Finley and Woody M. Liao

John Butterworth's pioneering contributions to the accounting and information economics literature pp. 87-98

Gerald A. Felthan