Contemporary Accounting Research

1984 - 2021

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Volume 32, issue 4, 2015

Incentive Contracts, Market Risk, and Cost of Capital pp. 1337-1352

Jeremy Bertomeu

Mandatory Disclosure, Generation of Decision†Relevant Information, and Market Entry pp. 1353-1372

Georg T. Schneider and Andreas Scholze

Outside Blockholders' Monitoring of Management and Debt Financing pp. 1373-1404

Scott Liao

Outside Blockholders' Monitoring of Management and Debt Financing: An Alternative Perspective pp. 1405-1412

Valeri V. Nikolaev

External Corporate Governance and Misreporting pp. 1413-1442

William R. Baber, Sok†Hyon Kang, Lihong Liang and Zinan Zhu

Does the Identity of Engagement Partners Matter? An Analysis of Audit Partner Reporting Decisions pp. 1443-1478

W. Robert Knechel, Ann Vanstraelen and Mikko Zerni

Discussion of “Does the Identity of Engagement Partner Matter? An Analysis of Audit Partner Reporting Decisions†pp. 1479-1488

William R. Kinney

Effect of Concession†Timing Strategies in Auditor–Client Negotiations: It Matters Who Is Using Them pp. 1489-1506

Yan Sun, Hun†Tong Tan and Jixun Zhang

The Effect of Deadline Pressure on Pre†Negotiation Positions: A Comparison of Auditors and Client Management pp. 1507-1528

G. Bradley Bennett, Richard C. Hatfield and Chad Stefaniak

The Effects of Norms on Investor Reactions to Derivative Use pp. 1529-1554

Lisa Koonce, Jeffrey Miller and Jennifer Winchel

Discussion of “The Effects of Norms on Investor Reactions to Derivative Use†pp. 1555-1559

James M. Wahlen

Financial Statement Complexity and Meeting Analysts’ Expectations pp. 1560-1594

Joshua J. Filzen and Kyle Peterson

Qualitative Disclosure and Changes in Sell†Side Financial Analysts' Information Environment pp. 1595-1616

Zahn Bozanic and Maya Thevenot

Understanding Cross†Country Differences in Valuation Ratios: A Variance Decomposition Approach pp. 1617-1640

Timothy K. Chue

The Value of Political Ties Versus Market Credibility: Evidence from Corporate Scandals in China pp. 1641-1675

Mingyi Hung, T. J. Wong and Fang Zhang

Accounting and Preserving the American Way of Life pp. 1676-1713

Stephen P. Walker

Volume 32, issue 3, 2015

Audits of Complex Estimates as Verification of Management Numbers: How Institutional Pressures Shape Practice pp. 833-863

Emily E. Griffith, Jacqueline S. Hammersley and Kathryn Kadous

Learning the “Craft†of Auditing: A Dynamic View of Auditors' On†the†Job Learning pp. 864-896

Kimberly D. Westermann, Jean C. Bedard and Christine E. Earley

Ex Ante Severance Agreements and Earnings Management pp. 897-940

Kareen E. Brown

Making Sense of One Dollar CEO Salaries pp. 941-972

Sophia J. W. Hamm, Michael J. Jung and Clare Wang

Investor Reaction to the Ambiguity and Mix of Positive and Negative Argumentation in Favorable Analyst Reports pp. 973-999

Jennifer Winchel

The Effect of Measurement Subjectivity Classifications on Analysts' Use of Persistence Classifications When Forecasting Earnings Items pp. 1000-1023

Max Hewitt, Ann Tarca and Teri Lombardi Yohn

Customer Franchise—A Hidden, Yet Crucial, Asset pp. 1024-1049

Massimiliano Bonacchi, Kalin Kolev and Baruch Lev

Discussion of “Customer Franchise—A Hidden, Yet Crucial, Asset†pp. 1050-1052

John R. M. Hand

The Mispricing of Cash Flows and Accruals at Different Life†Cycle Stages pp. 1053-1072

Paul Hribar and Nir Yehuda

Equity†Based Compensation of Outside Directors and Corporate Disclosure Quality pp. 1073-1098

Partha Sengupta and Suning Zhang

Performance Commitments of Controlling Shareholders and Earnings Management pp. 1099-1127

Qingchuan Hou, Qinglu Jin, Rong Yang, Hongqi Yuan and Guochang Zhang

The Determinants and Consequences of Information Acquisition via EDGAR pp. 1128-1161

Michael S. Drake, Darren T. Roulstone and Jacob R. Thornock

Points to Consider When Self†Assessing Your Empirical Accounting Research pp. 1162-1192

John Harry Evans, Mei Feng, Vicky B. Hoffman, Donald V. Moser and Wim A. van der Stede

Accounting Variables, Deception, and a Bag of Words: Assessing the Tools of Fraud Detection pp. 1193-1223

Lynnette Purda and David Skillicorn

Discretionary Disclosures to Risk†Averse Traders: A Research Note pp. 1224-1235

Bjørn Jørgensen and Michael T. Kirschenheiter

Exploring How the Balanced Scorecard Engages and Unfolds: Articulating the Visual Power of Accounting Inscriptions pp. 1236-1262

Cristiano Busco and Paolo Quattrone

Auditing and the Purification of Blame pp. 1263-1284

Peter Skærbæk and Mark Christensen

Gender Differences in Financial Reporting Decision Making: Evidence from Accounting Conservatism pp. 1285-1318

Bill Francis, Iftekhar Hasan, Jong Chool Park and Qiang Wu

Volume 32, issue 2, 2015

Information, Illiquidity, and Cost of Capital pp. 438-454

Richard A. Lambert and Robert E. Verrecchia

Agency Conflicts, Dividend Payout, and the Direct Benefits of Conservative Financial Reporting to Equity†Holders pp. 455-484

Henock Louis and Oktay Urcan

Accounting Conservatism and the Efficient Provision of Capital to Privately Informed Firms pp. 485-506

Michael J. Smith

Does Coordinated Presentation Help Credit Analysts Identify Firm Characteristics? pp. 507-527

Robert Bloomfield, Frank Hodge, Patrick Hopkins and Kristina Rennekamp

Discussion of “Does Coordinated Presentation Help Credit Analysts Identify Firm Characteristics?†pp. 528-533

W. Brooke Elliott

The Impact of Changes in Regulation on Cost Behavior pp. 534-566

Martin Holzhacker, Ranjani Krishnan and Matthias D. Mahlendorf

Health†Care Costs: Discussion of “The Impact of Changes in Regulation on Cost Behavior†pp. 567-574

Eva Labro

Management Influence on Auditor Selection and Subsequent Impairments of Auditor Independence during the post†SOX Period pp. 575-607

Dan S. Dhaliwal, Phillip T. Lamoreaux, Clive Lennox and Landon M. Mauler

CEO Equity Incentives and Audit Fees pp. 608-638

Yongtae Kim, Haidan Li and Siqi Li

Employee Ownership and Firm Disclosure pp. 639-673

Francesco Bova, Yiwei Dou and Ole†Kristian Hope

The Influence of a Firm's Business Strategy on its Tax Aggressiveness pp. 674-702

Danielle Higgins, Thomas C. Omer and John D. Phillips

Determinants and Consequences of Tax Service Provider Choice in the Not†for†Profit Sector pp. 703-735

Stevanie S. Neuman, Thomas C. Omer and Anne M. Thompson

Do Property Taxes Affect Real Operating Decisions and Market Prices for Crude Oil? pp. 736-762

Kristian D. Allee, Daniel P. Lynch, Kathy R. Petroni and Joseph H. Schroeder

Rethinking Decision Usefulness pp. 763-788

Paul F. Williams and Sue P. Ravenscroft

The Impact of IAS No. 27 on the Market's Ability to Anticipate Future Earnings pp. 789-813

Audrey Wen†Hsin Hsu and Hamid Pourjalali

Volume 32, issue 1, 2015

When Do Analysts Adjust for Biases in Management Guidance? Effects of Guidance Track Record and Analysts' Incentives pp. 1-2

H.†T. Tan, R. Libby and J. E. Hunton

The Ties that Bind: The Decision to Co†Offend in Fraud pp. 18-54

Clinton Free and Pamela R. Murphy

Cumulative Prospect Theory and Managerial Incentives for Fraudulent Financial Reporting pp. 55-75

Michael K. Fung

Analyst Report Readability pp. 76-104

Gus De Franco, Ole†Kristian Hope, Dushyantkumar Vyas and Yibin Zhou

Trading Behavior Prior to Public Release of Analyst Reports: Evidence from Korea pp. 105-138

Bobae Choi, Kooyul Jung and Doowon Lee

Managers' Discretionary Adjustments: The Influence of Uncontrollable Events and Compensation Interdependence pp. 139-159

Jasmijn C. Bol, Gary Hecht and Steven D. Smith

Discussion of “Managers' Discretionary Adjustments: The Influence of Uncontrollable Events and Compensation Interdependence†pp. 160-168

Marcel van Rinsum

The Influence of Ownership and Compensation Practices on Charitable Activities pp. 169-192

Leslie G. Eldenburg, Fabio B. Gaertner and Theodore H. Goodman

The Effect of Using a Lattice Model to Estimate Reported Option Values pp. 193-222

Brian Bratten, Ross Jennings and Casey M. Schwab

Financial Accounting Effects of Tax Aggressiveness: Contracting and Measurement pp. 223-242

Anja De Waegenaere, Richard Sansing and Jacco L. Wielhouwer

The Fair Value of Cash Flow Hedges, Future Profitability, and Stock Returns pp. 243-279

John L. Campbell

Legal Regime and Financial Reporting Quality pp. 280-307

Andrei Filip, Réal Labelle and Stéphane Rousseau

Benefits and Costs of Auditor's Assurance: Evidence from the Review of Quarterly Financial Statements pp. 308-335

Jean Bédard and Lucie Courteau

The Effects of Accounting Standard Precision, Auditor Task Expertise, and Judgment Frameworks on Audit Firm Litigation Exposure pp. 336-357

Jonathan H. Grenier, Bradley Pomeroy and Matthew T. Stern

Asleep at the Wheel (Again)? Bank Audits During the Lead†Up to the Financial Crisis pp. 358-391

Rajib Doogar, Stephen P. Rowe and Padmakumar Sivadasan

Hedge Fund Intervention and Accounting Conservatism pp. 392-421

C.S. Agnes Cheng, Henry He Huang and Yinghua Li