| Accounting Review 1992 |
| Title | Subject | Authors |
|---|
| Accounting recognition and the relevance of earnings as an explanatory variable for returns. | Business, general | Warfield, Terry D., Wild, John |
| A comment on "The valuation of R&D firms with R&D limited partnerships." (T. Shevlin's article in 'The Accounting Review,' Jan 1991, vol 66) | Business, general | Cheung, Joseph K., Li, Mandy |
| A multidimensional analysis of selected ethical issues in accounting. (includes appendix) | Business, general | Robin, Donald P., Reidenbach, R. Eric, Flory, Steven M., Phillips, Thomas J., Jr. |
| Analysts' use of information about permanent and transitory earnings components in forecasting annual EPS. (earnings-per-share) | Business, general | Ali, Ashiq, Klein, April, Rosenfeld, James |
| A perspective on accounting for defense contracts. (A Forum on Accounting for Defense Contracts) | Business, general | Magee, Robert P., Demski, Joel S. |
| A perspective on accounting for defense contracts. (A Forum on Accounting for Defense Contracts) | Business, general | Lichtenberg, Frank R. |
| A perspective on research in governmental accounting. | Business, general | Banker, Rajiv D., Cooper, William W., Potter, Gordon |
| A perspective on the use of laboratory market experimentation in auditing research. (A Forum on Laboratory Markets and Auditing Research) | Business, general | Reneau, J. Hal, Boatsman, James R., Grasso, Lawrence P., Ormiston, Michael B. |
| A perspective on the use of laboratory market experimentation in auditing research. (A Forum on Laboratory Markets and Auditing Research) | Business, general | Forsythe, Robert, DeJong, Douglas V. |
| A reply to "A comment on the valuation of R&D firms with R&D limited partnerships." (J.K. Cheung and M. Li's article in 'The Accounting Review,' April 1992, vol 67) | Business, general | Shevlin, Terry |
| A tribute to William A. Paton. (founder of the The Accounting Review) | Business, general | Ijiri, Yuji, Taggart, Herbert F., Bedford, Norton M., Chambers, R.J., Davidson, Sidney, Devine, Carl Thomas, Dyckman, Thomas R., Keller, Thomas F., Nichols, Robert G. |
| Belief-function formulas for audit risk. (includes appendices) | Business, general | Srivastava, Rajendra P., Shafer, Glenn R. |
| Budgetary participation and managerial performance: the impact of information and environmental volatility. (includes appendices) | Business, general | Kren, Leslie |
| Competition and audit fees. (includes appendix) | Business, general | Maher, Michael W., Tiessen, Peter, Colson, Robert, Broman, Amy J. |
| Constructing incentive schemes for governent contracts: an application of agency theory. (includes appendix) (A Forum on Accounting for Defense Contracts) | Business, general | Reichelstein, Stefan |
| Cost allocation in multiagent settings. (includes appendices) | Business, general | Rajan, Madhav V. |
| Cost manipulation incentives under cost reimbursement: pension costs for defense contracts. (includes appendices) (A Forum on Accounting for Defense Contracts) | Business, general | Thomas, Jacob K., Tung, Samuel |
| Determinants of audit quality in the public sector. | Business, general | Giroux, Gary A., Deis, Donald R., Jr. |
| Economic consequences of SFAS No. 33 - an insider-trading perspective. (Statement of Financial Accounting Standards) | Business, general | Odaiyappa, Ramasamy, Nainar, S.M. Khalid |
| Evidence on the determinants of inventory accounting policy choice. (A Forum on LIFO Choice of Inventory Valuation) | Business, general | Cushing, Barry E., LeClere, Marc J. |
| Explanation and counterexplanation during audit analytical review. | Business, general | Koonce, Lisa |
| Financial statement information and the pricing of earnings changes. | Business, general | Penman, Stephen H. |
| Fraud detection: a theoretical foundation. (includes appendix) | Business, general | Matsamura, Ella Mae, Tucker, Robert R. |
| Investor reaction to disclosures of 1974-75 LIFO adoption decisions. (last in, first out method of inventory accounting)(includes appendices) (A Forum on LIFO Choice of Inventory Valuation ) | Business, general | Thompson, Robert B., II, Jennings, Ross, Ross, David P. |
| Legal recourse and the demand for auditing. (A Forum on Laboratory Markets and Auditing Research) | Business, general | Wallin, David E. |
| Market perceptions of reserve disclosures under SFAS No. 69. (Statement of Financial Accounting Standard)(includes appendix) | Business, general | Magliolo, Joseph, Clinch, Greg |
| Market segmentation and the association between municipal financial disclosure and net interest costs. (includes appendix) | Business, general | Wilson, Earl R., Feroz, Ehsan H. |
| Negligence versus strict liability regimes in auditing: an experimental investigation. (A Forum on Laboratory Markets and Auditing Research) | Business, general | Dopuch, Nicholas, King, Ronald R. |
| Non-linearity and specification problems in unexpected earnings response regression model. | Business, general | McKeown, James C., Cheng, C.S. Agnes, Hopwood, William S. |
| On optimal choice of inventory accounting method. (last in, first out inventory valuation) (A Forum on LIFO Choice of Inventory Valuation) | Business, general | Bar-Yosef, Sasson, Sen, Pradyot K. |
| Overhead allocation and incentives for cost minimization in defense procurement. (A Forum on Accounting for Defense Contracts) | Business, general | Rogerson, William P. |
| Patterns in unexpected earnings as an explanation for post-announcement drift. | Business, general | Bartov, Eli |
| Refined conditions for fully revealing income disclosure. | Business, general | Vickrey, Don |
| Relative performance information: the effects of common uncertainty and contract type on agent effort. (includes appendix) | Business, general | Frederickson, James R. |
| Risk preference in participative budgeting. (includes appendix) | Business, general | Kim, D.C. |
| Some evidence on the nature of relearning curves. | Business, general | Bailey, Charles D., McIntyre, Edward V. |
| Taxes and organizational form: a comparison of corporations and master limited partnerships. (includes appendix) | Business, general | Guenther, David A. |
| Tax planning, earnings management, and the differential information content of bank earnings components. | Business, general | Linsmeier, Thomas J., Warfield, Terry D. |
| The auditor's going-concern decision: interaction of task variables and sequential processing of evidence. (includes appendix) | Business, general | Asare, Stephen K. |
| The effect of antitrust investigations on discretionary accruals: a refined test of the political-cost hypothesis. (includes appendix) | Business, general | Cahan, Steven F. |
| The effect of ex ante earnings uncertainty on earnings response coefficients. | Business, general | Lobo, Gerald J., Imhoff, Eugene A., Jr. |
| The effect of experience on the auditor's organization and amount of knowledge. (includes appendices) | Business, general | Tubbs, Richard M. |
| The impact of annual earnings announcements on convergence of beliefs. | Business, general | Brown, Lawrence D., Han, Jerry C. |
| The relation of judgment, personal involvement, and experience in the audit of bank loans. | Business, general | Jeffrey, Cynthia |
| The role of the accounting rate of return in financial statement analysis. | Business, general | Brief, Richard P., Lawson, Raef A. |
| The stock market reaction to performance plan adoptions. | Business, general | Gaver, Jennifer J., Gaver, Kenneth M., Battistel, George P. |
| The valuation of the deferred tax liability: evidence from the stock market. (includes appendices) | Business, general | Givoly, Dan, Hayn, Carla |
| Working-paper order effects and auditors' going-concern decisions. (includes appendix) | Business, general | Ricchiute, David N. |
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