Contemporary Accounting Research

1984 - 2021

From John Wiley & Sons
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Volume 26, issue 4, 2009

What Went Wrong? The Downfall of Arthur Andersen and the Construction of Controllability Boundaries Surrounding Financial Auditing* pp. 987-1027

Yves Gendron and Laura F. Spira

CEO Risk†Related Incentives and Income Smoothing* pp. 1029-1065

Julia Grant, Garen Markarian and Antonio Parbonetti

The Psychological Attraction Approach to Accounting and Disclosure Policy* pp. 1067-1090

David Hirshleifer and Siew Hong Teoh

On the Analysis of Firms' Cash Flows* pp. 1091-1114

James A. Ohlson and Jagadison K. Aier

Impact of the Type of Audit Team Discussions on Auditors' Generation of Material Frauds* pp. 1115-1142

Ken T. Trotman, Roger Simnett and Amna Khalifa

Is Accounting Education Valued by the Stock Market? Evidence from Corporate Controller Appointments* pp. 1143-1174

Nikos Vafeas

Do Analysts and Investors Fully Appreciate the Implications of Book†Tax Differences for Future Earnings?* pp. 1175-1206

David P. Weber

Fair Value or Conservatism: The Case of the Gold Industry* pp. 1207-1233

Heather A. Wier

Volume 26, issue 3, 2009

Incentives and Opportunities to Manage Earnings around Option Grants* pp. 649-672

Terry A. Baker, Denton L. Collins and Austin L. Reitenga

Accounting Discretion: Use or Abuse? An Analysis of Restructuring Charges Surrounding Regulator Action* pp. 673-699

Daniel A. Bens and Rick Johnston

The Market for Corporate Control and CEO Compensation: Complements or Substitutes?* pp. 701-728

Shijun Cheng and Raffi J. Indjejikian

Reducing Restatements with Increased Industry Expertise* pp. 729-765

Chen†Lung Chin and Hsin†Yi Chi

The Use of Remedial Tactics in Negligence Litigation* pp. 767-787

Robert M. Cornell, Rick C. Warne and Martha M. Eining

Discussion of "The Use of Remedial Tactics in Negligence Litigation"* pp. 789-795

Karim Jamal

Quarterly Earnings Patterns and Earnings Management* pp. 797-831

Somnath Das, Pervin K. Shroff and Haiwen Zhang

Discussion of "Quarterly Earnings Patterns and Earnings Management"* pp. 833-841

Christine I. Wiedman

Asset Revaluation Regulations* pp. 843-865

Joel S. Demski, Haijin Lin and David Sappington

Can Audit Reforms Affect the Information Role of Audits? Evidence from the German Market* pp. 867-898

Joachim Gassen and Hollis A. Skaife

Do Managers Value Stock Options and Restricted Stock Consistent with Economic Theory?* pp. 899-932

Frank D. Hodge, Shiva Rajgopal and Terry Shevlin

Is There Safety in Numbers? The Effects of Forecast Accuracy and Forecast Boldness on Financial Analysts' Credibility with Investors* pp. 933-968

Kathryn Kadous, Molly Mercer and Jane Thayer

Volume 26, issue 2, 2009

Further Evidence on the Relation between Analysts' Forecast Dispersion and Stock Returns* pp. 329-357

Orie E. Barron, Mary Harris Stanford and Yong Yu

Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from Taiwan* pp. 359-391

Wuchun Chi, Huichi Huang, Yichun Liao and Hong Xie

Discussion of "Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from Taiwan"* pp. 393-402

E. Michael Bamber and Linda Smith Bamber

Corporate Governance and Backdating of Executive Stock Options* pp. 403-445

Daniel W. Collins, Guojin Gong and Haidan Li

"Weak" Governance May Be Optimal Governance: A Discussion of "Corporate Governance and Backdating of Executive Stock Options"* pp. 447-451

Robert M. Bushman

Are Assurance Services Provided by Auditors on Initial Public Offerings Influenced by Market Conditions?* pp. 453-476

Paul A. Copley and Edward B. Douthett

Three Threats to Validity of Choice†based and Matched†Sample Studies in Accounting Research* pp. 477-516

Donald P. Cram, Vijay Karan and Iris Stuart

Auditor Tenure and the Ability to Meet or Beat Earnings Forecasts* pp. 517-548

Larry R. Davis, Billy S. Soo and Gregory M. Trompeter

Audit Committees, Boards of Directors, and Remediation of Material Weaknesses in Internal Control* pp. 549-579

Beng Wee Goh

Decentralization, Transfer Pricing, and Tacit Collusion* pp. 581-604

Mikhael Shor and Hui Chen

Investors' Reactions to Management Disclosure Corrections: Does Presentation Format Matter?* pp. 605-626

Hun†Tong Tan and Seet†Koh Tan

Volume 26, issue 1, 2009

Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality* pp. 15-54

Benjamin C. Ayers, John Jiang and Stacie K. Laplante

Discussion of "Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality"* pp. 55-63

Jana Smith Raedy

The Audit Committee Oversight Process* pp. 65-122

Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson and Terry L. Neal

Discussion of "The Audit Committee Oversight Process": Advocating Openness in Accounting Research* pp. 123-134

Yves Gendron

Shocks to Shocks: A Theoretical Foundation for the Information Content of Earnings* pp. 135-166

Jeffrey L. Callen

How Changes in Compensation Plans Affect Employee Performance, Recruitment, and Retention: An Empirical Study of a Car Dealership* pp. 167-199

Joanna L. Y. Ho, Ling†Chu Lee and Anne Wu

Does Client Importance Affect Auditor Independence at the Office Level? Empirical Evidence from Going†Concern Opinions* pp. 201-230

Chan Li

Accounting Data and Value: The Basic Results* pp. 231-259

James A. Ohlson

Discussion of "Accounting Data and Value: The Basic Results"* pp. 261-272

Peter Easton

Uncertainty and Expectation Revisions after Earnings Announcements* pp. 273-301

P. Eric Yeung

Volume 25, issue 4, 2008

Audit Committee Incentive Compensation and Accounting Restatements* pp. 965-992

Deborah S. Archambeault, F. Todd Dezoort and Dana R. Hermanson

Cost Stickiness and Core Competency: A Note* pp. 993-1006

Ramji Balakrishnan and Thomas S. Gruca

Analyst Following and Credit Ratings* pp. 1007-1044

Mei Cheng and K. R. Subramanyam

Taxation of International Investment and Accounting Valuation* pp. 1045-1066

Anja De Waegenaere and Richard C. Sansing

Meeting or Beating Analyst Expectations in the Post†Scandals World: Changes in Stock Market Rewards and Managerial Actions* pp. 1067-1098

Kevin Koh, Dawn A. Matsumoto and Shivaram Rajgopal

Competition for Andersen's Clients* pp. 1099-1136

Mark Kohlbeck, Brian W. Mayhew, Pamela Murphy and Michael S. Wilkins

Discussion of “Competition for Andersen's Clients†* pp. 1137-1146

Sundaresh Ramnath and Joseph P. Weber

Corporate Board Governance and Voluntary Disclosure of Executive Compensation Practices* pp. 1147-1182

Indrarini Laksmana

The Effects of Expanding Employee Decision Making on Contributions to Firm Value in an Informal Reward Environment* pp. 1183-1209

Michael G. Williamson

Volume 25, issue 3, 2008

Analyst Coverage and the Cost of Raising Equity Capital: Evidence from Underpricing of Seasoned Equity Offerings* pp. 657-700

Robert M. Bowen, Xia Chen and Qiang Cheng

Discussion of “Analyst Coverage and the Cost of Raising Equity Capital: Evidence from Underpricing of Seasoned Equity Offerings†* pp. 701-706

Mark H. Lang

Budgets, Internal Reports, and Manager Forecast Accuracy* pp. 707-738

Gavin Cassar and Brian Gibson

The Influence of Ownership on Accounting Information Expenditures* pp. 739-772

Leslie G. Eldenburg and Ranjani Krishnan

Contracting on Contemporaneous versus Forward†Looking Measures: An Experimental Investigation* pp. 773-802

Anne M. Farrell, Kathryn Kadous and Kristy L. Towry

Debiasing Scale Compatibility Effects when Investors Use Nonfinancial Measures to Screen Potential Investments* pp. 803-826

Kevin E. Jackson

Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism* pp. 827-858

Gopal V. Krishnan and Gnanakumar Visvanathan

The Agency Problems of Hedging and Earnings Management* pp. 859-890

Lin Nan

Investors' Differential Reaction to Positive versus Negative Earnings Surprises* pp. 891-920

Arianna Spina Pinello

Effects of Exposure to Subsequently Invalidated Evidence on Judgements of Audit Workpaper Preparers and Reviewers* pp. 921-946

Seet†Koh Tan and Hun†Tong Tan

Volume 25, issue 2, 2008

Importance of Measures of Past Performance: Empirical Evidence on Quality of e†Service Providers* pp. 307-337

Rajiv D. Banker and Iny Hwang

A Discussion of “Importance of Measures of Past Performance: Empirical Evidence on Quality of e†Service Providers†* pp. 339-349

Shane S. Dikolli

Accounting Discretion, Corporate Governance, and Firm Performance* pp. 351-405

Robert M. Bowen, Shivaram Rajgopal and Mohan Venkatachalam

Discussion of “Accounting Discretion, Corporate Governance, and Firm Performance†* pp. 407-413

Wayne R. Guay

Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?* pp. 415-445

Chih†Ying Chen, Chan†Jane Lin and Yu†Chen Lin

Earnings Management through Effective Tax Rates: The Effects of Tax†Planning Investment and the Sarbanes†Oxley Act of 2002* pp. 447-471

Kirsten A. Cook, G. Ryan Huston and Thomas C. Omer

The Association between Nonprofessional Investors' Information Choices and Their Portfolio Returns: The Importance of Investing Experience* pp. 473-498

W. Brooke Elliott, Frank D. Hodge and Kevin E. Jackson

Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Analysis* pp. 499-531

Keith L. Jones, Gopal V. Krishnan and Kevin D. Melendrez

Extent of ABC Use and Its Consequences* pp. 533-566

Adam S. Maiga and Fred A. Jacobs

Management Turnover Following Auditor Resignations* pp. 567-604

Krishnagopal Menon and David D. Williams

The Juxtaposition of Social Surveillance Controls with Traditional Organizational Design Components* pp. 605-638

Sally K. Widener, Margaret B. Shackell and Elizabeth A. Demers

Volume 25, issue 1, 2008

Trading Volume Reaction to the Earnings Reconciliation from IAS to U. S. GAAP* pp. 15-53

Lucy Huajing Chen and Heibatollah Sami

Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross†country Evidence* pp. 55-99

Jong†Hag Choi, Jeong†Bon Kim, Xiaohong Liu and Dan A. Simunic

Discussion of “Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross†country Evidence†* pp. 101-108

Michel L. Magnan

CEO Reputation and Earnings Quality* pp. 109-147

Jennifer Francis, Allen H. Huang, Shivaram Rajgopal and Amy Y. Zang

Discussion of “CEO Reputation and Earnings Quality†* pp. 149-156

Ryan Lafond

The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World* pp. 157-191

Jere R. Francis and Dechun Wang

Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision* pp. 193-213

Steven M. Glover, Douglas F. Prawitt and David A. Wood

Discussion of “Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision†* pp. 215-218

William F. Messier

Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* pp. 219-242

Chris E. Hogan and Michael S. Wilkins

Judging Audit Quality in Light of Adverse Outcomes: Evidence of Outcome Bias and Reverse Outcome Bias* pp. 243-274

Mark E. Peecher and M. David Piercey

Discussion of “Judging Audit Quality in Light of Adverse Outcomes: Evidence of Outcome Bias and Reverse Outcome Bias†* pp. 275-282

Marlys Gascho Lipe