Contemporary Accounting Research

1984 - 2021

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Volume 27, issue 4, 2010

Retracted: Decision Aid Reliance: A Longitudinal Field Study Involving Professional Buy†Side Financial Analysts pp. 997-1023

James Hunton, Vicky Arnold and Jacqueline L. Reck

Brokerage Industry Self†Regulation: The Case of Analysts’ Background Disclosures pp. 1025-1062

Lawrence D. Brown, Artur Hugon and Hai Lu

Endogenous Accounting Bias when Decision Making and Control Interact pp. 1063-1091

Qi Chen, Brian Mittendorf and Yun Zhang

Accounting for Social†Purpose Alliances: Confronting the HIV/AIDS Pandemic in Africa pp. 1093-1129

Abu Rahaman, Dean Neu and Jeff Everett

International Evidence on Analyst Stock Recommendations, Valuations, and Returns pp. 1131-1167

Ran Barniv, OLE†KRISTIAN Hope, Mark Myring and Wayne B. Thomas

The Entrenchment Problem, Corporate Governance Mechanisms, and Firm Value pp. 1169-1206

Mikko Zerni, JUHA†PEKKA Kallunki and Henrik Nilsson

Effects of the Timing of Auditors’ Income†Reducing Adjustment Concessions on Financial Officers’ Negotiation Judgments pp. 1207-1239

HUN†TONG Tan and Ken T. Trotman

Volume 27, issue 3, 2010

Is Analyst Earnings Forecast Ability Only Firm Specific? pp. 727-750

Lawrence D. Brown and Emad Mohammad

Corporate Governance in the Post†Sarbanes†Oxley Era: Auditors’ Experiences pp. 751-786

Jeffrey Cohen, Ganesh Krishnamoorthy and Arnie Wright

The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees pp. 787-827

Dan Dhaliwal, Vic Naiker and Farshid Navissi

Price Divergence from Fundamental Value and the Value Relevance of Accounting Information pp. 829-854

Simon Yu Kit Fung, Lixin (nancy) Su and Xindong (kevin) Zhu

The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks pp. 855-888

Katherine A. Gunny

The Implications of Absorption Cost Accounting and Production Decisions for Future Firm Performance and Valuation pp. 889-922

Mahendra Gupta, Mikhail Pevzner and Chandra Seethamraju

Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence pp. 923-957

CHEE†YEOW Lim and HUN†TONG Tan

Subcertification and Relationship Quality: Effects on Subordinate Effort pp. 959-981

Thomas W. Vance

Volume 27, issue 2, 2010

Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes pp. 343-343

Benjamin C. Ayers, Stacie Kelley Laplante and Sean T. McGuire

Accounting Conservatism and the Temporal Trends in Current Earnings’ Ability to Predict Future Cash Flows versus Future Earnings: Evidence on the Trade†off between Relevance and Reliability pp. 344-344

Sati P. Bandyopadhyay, Changling Chen, Alan G. Huang and Ranjini Jha

Equity Valuation Effects of the Pension Protection Act of 2006 pp. 345-345

John L. Campbell, Dan S. Dhaliwal and WILLIAM C. SCHWARTZ, Jr

An Analytical Model for External Auditor Evaluation of the Internal Audit Function Using Belief Functions pp. 346-346

Vikram Desai, Robin W. Roberts and Rajendra Srivastava

Accuracy of Relative Weights on Multiple Leading Performance Measures: Effects on Managerial Performance and Knowledge pp. 347-347

Khim Kelly

The Effect of Short Selling on Market Reactions to Earnings Announcements pp. 348-348

Dennis J. Lasser, Xue Wang and Yan Zhang

The Economic Value of Auditing and Its Effectiveness in Public School Operations pp. 349-349

Yoshie Saito and Christopher McIntosh

The World Has Changed—Have Analytical Procedure Practices? pp. 350-350

Greg Trompeter and Arnold Wright

Évaluation du crédit et fiscalité : l’incidence des écarts entre résultat comptable et résultat fiscal sur la variation des notations pp. 351-351

Benjamin C. Ayers, Stacie Kelley Laplante and Sean T. McGuire

Prudence comptable et évolution temporelle des propriétés prévisionnelles des résultats de l’exercice en ce qui a traitaux flux de trésorerie futurs et aux résultats futurs: constatations relatives au compromis pertinence†fiabilité pp. 352-352

Sati P. Bandyopadhyay, Changling Chen, Alan G. Huang and Ranjini Jha

Répercussions de la Pension Protection Act de 2006 sur la valeur boursière pp. 353-353

John L. Campbell, Dan S. Dhaliwal and WILLIAM C. SCHWARTZ, Jr

Un modèle analytique d’évaluation de l’audit interne faisant appel aux fonctions de croyance, à l’usage de l’auditeur externe pp. 354-354

Vikram Desai, Robin W. Roberts and Rajendra Srivastava

Exactitude des coefficients de pondération de multiples indicateurs avancés de rendement : incidence sur le rendement et les connaissances des gestionnaires pp. 355-355

Khim Kelly

L’incidence de la vente à découvert sur les réactions du marchéà la publication des résultats pp. 356-356

Dennis J. Lasser, Xue Wang and Yan Zhang

La valeur économique de l’audit et son efficacité dans le fonctionnement de l’école publique pp. 357-357

Yoshie Saito and Christopher McIntosh

Le monde a changé—peut†on en dire autant des méthodes utilisées dans la mise en œuvre des procédures analytiques? pp. 358-358

Greg Trompeter and Arnold Wright

Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes pp. 359-402

Benjamin C. Ayers, Stacie Kelley Laplante and Sean T. McGuire

Discussion of “Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes†pp. 403-411

Ryan Wilson

Accounting Conservatism and the Temporal Trends in Current Earnings’ Ability to Predict Future Cash Flows versus Future Earnings: Evidence on the Trade†off between Relevance and Reliability pp. 413-460

Sati P. Bandyopadhyay, Changling Chen, Alan G. Huang and Ranjini Jha

Discussion of “Accounting Conservatism and the Temporal Trends in Current Earnings’ Ability to Predict Future Cash Flows versus Future Earnings: Evidence on the Trade†off between Relevance and Reliability†pp. 461-467

Edward J. Riedl

Equity Valuation Effects of the Pension Protection Act of 2006 pp. 469-536

John L. Campbell, Dan S. Dhaliwal and William C. Schwartz

An Analytical Model for External Auditor Evaluation of the Internal Audit Function Using Belief Functions pp. 537-575

Vikram Desai, Robin W. Roberts and Rajendra Srivastava

Accuracy of Relative Weights on Multiple Leading Performance Measures: Effects on Managerial Performance and Knowledge pp. 577-608

Khim Kelly

The Effect of Short Selling on Market Reactions to Earnings Announcements pp. 609-638

Dennis J. Lasser, Xue Wang and Yan Zhang

The Economic Value of Auditing and Its Effectiveness in Public School Operations pp. 639-667

Yoshie Saito and Christopher McIntosh

The World Has Changed—Have Analytical Procedure Practices? pp. 669-700

Greg Trompeter and Arnold Wright

Discussion of “The World Has Changed—Have Analytical Procedure Practices?†pp. 701-709

Vaughan S. Radcliffe

Volume 27, issue 1, 2010

The Effect of Private Information and Monitoring on the Role of Accounting Quality in Investment Decisions pp. 1-1

Anne Beatty, W. Scott Liao and Joseph Weber

Creditors’ and Shareholders’ Reporting Demands in Public Versus Private Firms: Evidence from Europe pp. 2-2

Erik Peek, Rick Cuijpers and Willem Buijink

The Effects of Financial Statement Information Proximity and Feedback on Cash Flow Forecasts pp. 3-3

Frank D. Hodge, Patrick E. Hopkins and David A. Wood

To Guide or Not to Guide? Causes and Consequences of Stopping Quarterly Earnings Guidance pp. 4-4

Joel F. Houston, Baruch Lev and Jennifer Wu Tucker

When Do Analysts Adjust for Biases in Management Guidance? Effects of Guidance Track Record and Analysts’ Incentives pp. 5-5

HUN†TONG Tan, Robert Libby and James E. Hunton

Big Five Audits and Accounting Fraud pp. 6-6

Clive Lennox and Jeffrey A. Pittman

Analysts’ Use of Nonfinancial Information Disclosures pp. 7-7

Ana Simpson

Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items pp. 8-8

Edward J. Riedl and Suraj Srinivasan

L’incidence de l’information privilégiée et du contrôle continu sur le rôle de la qualité de la comptabilité dans les décisions d’investissement pp. 9-9

Anne Beatty, W. Scott Liao and Joseph Weber

Exigences des créanciers et des actionnaires en matière d’information dans les entreprises à capital ouvert par rapport aux entreprises à capital fermé observations européennes pp. 10-10

Erik Peek, Rick Cuijpers and Willem Buijnk

Les conséquences de la proximité de l’information contenue dans les états financiers et de l’information rétroactive relative aux prévisions de flux de trésorerie pp. 11-11

Frank D. Hodge, Patrick E. Hopkins and David A. Wood

Annoncer ou ne pas annoncer? Causes et conséquences de l’abandon des annonces de résultats trimestriels prévisionnels pp. 12-12

Joel F. Houston, Baruch Lev and Jennifer Wu Tucker

Quand les analystes ajustent†ils leurs évaluations en fonction du biais des annonces de résultats prévisionnels ? Conséquences de la feuille de route des entreprises en ce qui a trait à la publication de résultats prévisionnels et enjeux motivant les analystes pp. 13-13

HUN†TONG Tan, Robert Libby and James E. Hunton

Audits des Cinq Grands et fraude comptable pp. 14-14

Clive Lennox and Jeffrey A. Pizttman

Utilisation par les analystes des informations non financières publiées pp. 15-15

Ana Simpson

Indication de la performance de l’entreprise au moyen de la présentation des états financiers: une analyse faisant appel aux éléments exceptionnels pp. 16-16

Edward J. Riedl and Suraj Srinivasan

The Effect of Private Information and Monitoring on the Role of Accounting Quality in Investment Decisions pp. 17-47

Anne Beatty, W. Scott Liao and Joseph Weber

Creditors’ and Shareholders’ Reporting Demands in Public Versus Private Firms: Evidence from Europe pp. 49-91

Erik Peek, Rick Cuijpers and Willem Buijink

Discussion of “Creditors’ and Shareholders’ Reporting Demands in Public Versus Private Firms: Evidence from Europe†pp. 93-99

Robert M. Bushman

The Effects of Financial Statement Information Proximity and Feedback on Cash Flow Forecasts pp. 101-133

Frank D. Hodge, Patrick E. Hopkins and David A. Wood

Discussion of “The Effects of Financial Statement Information Proximity and Feedback on Cash Flow Forecasts†pp. 135-142

Joan Luft

To Guide or Not to Guide? Causes and Consequences of Stopping Quarterly Earnings Guidance pp. 143-185

Joel F. Houston, Baruch Lev and Jennifer Wu Tucker

Retracted: When Do Analysts Adjust for Biases in Management Guidance? Effects of Guidance Track Record and Analysts’ Incentives pp. 187-208

HUN†TONG Tan, Libby Robert and James E. Hunton

Big Five Audits and Accounting Fraud pp. 209-247

Clive Lennox and Jeffrey A. Pittman

Analysts’ Use of Nonfinancial Information Disclosures pp. 249-288

Ana Simpson

Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items pp. 289-332

Edward J. Riedl and Suraj Srinivasan