| Accounting Review 1991 |
| Title | Subject | Authors |
|---|
| A laboratory market examination of the consumer price response to information about producers' costs and profits. (includes appendix) | Business, general | Kachelmeier, Steven J., Limberg, Stephen T., Schadewald, Michael S. |
| A perspective on accounting and stock prices. (A Forum on Accounting Disclosures and Stock Prices) | Business, general | Brennan, Michael J. |
| A perspective on cognitive research in accounting. (A Forum on Cognitive Research in Auditing) | Business, general | Hogarth, Robin M. |
| A perspective on the experimental analysis of taxpayer reporting. (A Forum on Reporting and Auditing Tax Compliance)(includes appendices) | Business, general | Alm, James |
| A perspective on the use of limited-dependent and qualitative variables models in accounting research. | Business, general | Maddala, G.S. |
| Auditor credibility and initial public offerings. | Business, general | Williams, David D., Menon, Krishnagopal |
| Auditors' evaluation of test-of-control strength. (A Forum on Cognitive Research in Auditing) | Business, general | Spires, Eric E. |
| Auditors' representation and retrieval of internal control knowledge. (A Forum on Cognitive Research in Auditing) | Business, general | Frederick, David M. |
| British entrepreneurs and pre-Industrial Revolution evidence of cost management. | Business, general | Fleischman, Richard K., Parker, Lee D. |
| Budgetary participation, locus of control, and Mexican managerial performance and job satisfaction. | Business, general | Frucot, Veronique, Shearson, Winston T. |
| Common stock returns surrounding earnings forecast revisions: more puzzling evidence. | Business, general | Stickel, Scott E. |
| Configural information processing in auditing: the role of domain-specific knowledge. | Business, general | Brown, Clifton E., Solomon, Ira |
| Earnings announcements and the convergence (or divergence) of beliefs. | Business, general | Morse, Dale, Stice, Earl K., Stephan, Jens |
| Effectiveness of rectification in audit sampling. | Business, general | Wurst, John, Neter, John, Godfrey, James |
| Efficiency of asset valuation rules under price movement and measurement errors. (includes appendix) | Business, general | Sunder, Shyam, Lim, Suk S. |
| Experience and error frequency knowledge as potential determinants of audit expertise. (A Forum on Cognitive Research in Auditing) | Business, general | Ashton, Alison Hubbard |
| Experimental evidence on taxpayer reporting under uncertainty. (A Forum on Reporting and Auditing Tax Compliance)(includes appendices) | Business, general | Beck, Paul J., Davis, Jon S., Woon-Oh Jung |
| Extended functional fixation and security returns around earnings announcements: a reply to Ball and Kothari. (critique of Ray Ball and S.P. Kothari, p. 718, The Accounting Review, 1991) | Business, general | Hand, John R.M. |
| Incidence and circumstances of accounting errors. | Business, general | Jiambalvo, James, DeFond, Mark L. |
| Information acquisition and resource allocation decisions. | Business, general | Balakrishnan, Ramji |
| Interest group politics and the licensing of public accountants. | Business, general | Young, S. David |
| Latin American lending by major U.S. banks: the effects of disclosures about nonaccrual loans and loan loss provisions. | Business, general | Griffin, Paul A., Wallach, Samoa J.R. |
| Memorial: William Joseph Vatter (1905-1990). | Business, general | Moonitz, Maurice |
| Pattern recognition, hypotheses generation, and auditor performance in an analytical task. | Business, general | Biggs, Stanley F., Bedard, Jean C. |
| Relative measurement errors among alternative pension asset and liability measures. (includes appendices) | Business, general | Barth, Mary E. |
| Security market effects associated with SFAS No. 94 concerning consolidation policy. (Statement of Financial Accounting Standards)(includes appendix) | Business, general | Khurana, Inder |
| Security returns around earnings announcements. | Business, general | Ball, Ray, Kothari, S.P. |
| Self-selection bias and the economic consequences of accounting regulation: an application of two-stage switching regression to SFAS No. 2. (Statement of Financial Accounting Standards No. 2) | Business, general | Shehata, Mohamed |
| Supplemental data and the structure of thrift share price. (A Forum on Accounting Disclosures and Stock Prices) | Business, general | Beaver, William H., Barth, Mary E., Stinson, Christopher H. |
| The effect of concern about reported income on discretionary spending decisions: the case of research and development. | Business, general | Baber, William R., Fairfield, Patricia M., Haggard, James A. |
| The evaluation by the financial markets of changes in bank loan loss reserve levels. (includes appendix) | Business, general | Shaw, Wayne H., Elliott, John A., Hanna, J. Douglas |
| The impact of SEC mandated segment data on price variability and divergence of beliefs. (A Forum on Accounting Disclosures and Stock Prices) | Business, general | Swaminathan, Siva |
| The information content of annual reports: a price and trading response analysis. | Business, general | Cready, William M., Mynatt, Patricia G. |
| The market reaction to 10-K and 10-Q filings and to subsequent The Wall Street Journal earnings announcements. (A Forum on Accounting Disclosures and Stock Prices) | Business, general | Stice, Earl K. |
| The relation between firm size and effective tax rates: a test of firms' political success. | Business, general | Wang, Shiing-wu |
| The relationship between knowledge structure and judgments for experienced and inexperienced auditors. | Business, general | Trotman, Ken T., Choo, Freddie |
| The taxpayer's labor and reporting decision: the effect of audit schemes. (A Forum on Reporting and Auditing Tax Compliance)(includes appendices) | Business, general | Plumlee, R. David, Collins, Julie H. |
| The valuation of R&D firms with R&D limited partnerships. (research and development) | Business, general | Shevlin, Terry |
| The value of private pre-decision information in a principal-agent context. | Business, general | Baiman, Stanley, Sivaramakrishnan, Konduru |
| Tradeoffs in the choice between logit and OLS for accounting choice studies. | Business, general | Stone, Mary, Rasp, John |
| U.S. income tax transfer-pricing rules and resource allocation: the case of decentralized multinational firms. | Business, general | Halperin, Robert M., Srinidhi, Bin |
| Using financial and market information to identify pre-engagement factors associated with lawsuits against auditors. | Business, general | Stice, James D. |
| Using information in addition to book value in sample designs for inventory cost estimation. | Business, general | Roshwalb, Alan, Wright, Roger L. |
| Valuation of executive stock options and the FASB proposal. (Financial Accounting Standards Board) | Business, general | Foster, Taylor W., III, Koogler, Paul R., Vickrey, Don |
| Volume of trading and the dispersion in financial analysts' earnings forecasts. | Business, general | Ajinkya, Bipin B., Gift, Michael J., Atiase, Rowland K. |
| What affects the efficiency of a market? Some answers from the laboratory. | Business, general | Lundholm, Russell |
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