Accounting Review 2007 |
Title | Subject | Authors |
Accruals, investment, and the accrual anomaly.(Report) | Business, general | Zhang, X. Frank |
Accruals quality and internal control over financial reporting.(Report) | Business, general | Doyle, Jeffrey T., Ge, Weili, McVay, Sarah |
An analysis of forced auditor change: the case of former Arthur Andersen clients.(Report) | Business, general | Blouin, Jennifer, Grein, Barbara Murray, Rountree, Brian R. |
Are M.B.A. students a good proxy for nonprofessional investors? | Business, general | Elliott, W. Brooke, Hodge, Frank D., Kennedy, Jane Jollineau, Pronk, Maarten |
A simulation analysis of interactions among errors in costing systems. | Business, general | Labro, Eva, Vanhoucke, Mario |
Audit team brainstorming, fraud risk identification, and fraud risk assessment: implications of SAS No. 99.(Statement on Auditing Standards No. 99)(Report) | Business, general | Carpenter, Tina D. |
Corporate governance, accounting outcomes, and organizational performance. | Business, general | Larcker, David F., Richardson, Scott A., Tuna, Irem |
Corporate governance, audit quality, and the Sarbanes-Oxley Act: evidence from internal audit outsourcing. | Business, general | Rama, Dasaratha V., Abbott, Lawrence J., Peters, Gary F. |
Cost allocation for capital budgeting decisions. | Business, general | Reichelstein, Stefan, Dutta, Sunil, Baldenius, Tim |
Do cross-border listing firms manage earnings or seize a window of opportunity? | Business, general | Ndubizu, Gordian A. |
Earnings, cash flows, and ex post intrinsic value of equity. | Business, general | Subramanyam, K.R., Venkatachalam, Mohan |
Earnings management and ownership retention for initial public offering firms: theory of evidence. | Business, general | Fan, Qintao |
GASB no. 34's governmental financial reporting model: evidence on its information relevance.(Governmental Accounting Standards Board) | Business, general | Plummer, Elizabeth, Patton, Terry K., Hutchison, Paul D. |
Information asymmetry, diversification, and cost of capital.(Report) | Business, general | Liu, Jun, Liu, Jing, Hughes, John S. |
Information pursuit in financial statement analysis: effects of choice, effort, and reconciliation.(Report) | Business, general | Nelson, Mark W., Tayler, William B. |
Interacting supply chain distortions: the pricing of internal transfers and external procurement.(Report) | Business, general | Arya, Anil, Mittendorf, Brian |
Internal control weakness and cost of equity: evidence from SOX section and 404 disclosures. | Business, general | Subramanyam, K.R., Raghunandan, K., Ogneva, Maria |
Introducing the first management control systems: evidence from the retail sector. | Business, general | Sandino, Tatiana |
Investors' reactions to management guidance forms: the influence of multiple benchmarks. | Business, general | Jun Han, Hun-Tong Tan |
Is openness penalized? Stock returns around earnings warnings. | Business, general | Tucker, Jennifer W. |
Management control systems in early-stage startup companies. | Business, general | Foster, George, Davila, Antonio |
Measuring reporting conservatism.(differential timeliness) | Business, general | Givoly, Dan, Hayn, Carla K., Natarajan, Ashok |
Private earnings guidance and its implications for disclosure regulation.(Report) | Business, general | Wang, Yanyan Isabel |
Profits versus losses: does reporting an accounting loss act as a heuristic trigger to exercise the abandonment option and divest employees? | Business, general | Pinnuck, Matt, Lillis, Anne M. |
Required disclosures in financial reports.(internal audit statements) | Business, general | Schipper, Katherine |
Segment profitability and the proprietary and agency costs of disclosure. | Business, general | Berger, Philip G., Hann, Rebecca N. |
Segment profitability, misevaluation, and corporate divestment. | Business, general | Zhang, Guochang, Chen, Peter F. |
Strategic errors and audit quality: an experimental investigation.(Report) | Business, general | Fischbacher, Urs, Stefani, Ulrike |
The accrual anomaly: international evidence. | Business, general | Rajgopal, Shivaram, Pincus, Morton, Venkatachalam, Mohan |
The cascading of contrast effects on auditors' judgments in multiple client audit environments.(Report) | Business, general | Bhattacharjee, Sudip, Maletta, Mario J., Moreno, Kimberly K. |
The effects of auditors' use of a reciprocity-based strategy on auditor-client negotiations. | Business, general | Sanchez, Maria H., Agoglia, Christopher P., Hatfield, Richard C. |
The effects of contracting, litigation, regulation, and tax costs on conditional and unconditional conservatism: sectional evidence at the firm level.(Report) | Business, general | Qiang, Xinrong |
The effects of Sarbanes-Oxley on auditing and internal control strength.(Securities and Exchange Commission's Sarbanes-Oxley Act for controlling accounting fraud) | Business, general | Patterson, Evelyn R., Smith, J. Reed |
The influence of forecast dispersion on the incremental explanatory power of earnings, book value, and analyst forecasts on market prices.(Report) | Business, general | Bryan, Daniel M., Tiras, Samuel L. |
The influences of financial statement recognition and analyst coverage on the market's valuation of R&D capital.(Statement of Financial Accounting Standards No. 141)(Report) | Business, general | Kimbrough, Michael D. |
The role of accounting in the design of CEO equity compensation.(chief executive officers) | Business, general | Lynch, Luann J., Carter, Mary Ellen, Tuna, Irem |
Unbalanced information and the interaction between information acquisition, operating activities, and voluntary disclosure.(Report) | Business, general | Ziv, Amir, Einhorn, Eti |
Uniformity versus flexibility: evidence from pricing of the pension obligation. | Business, general | Subramanyam, K.R., Hann, Rebecca N., Lu, Yvonne Y. |
Value creation in public enterprises: an empirical analysis of coordinated organizational changes in the veterans health administration. | Business, general | Evans, John H., Nagarajan, Nandu J., Whittle, Jeff, Thibodeau, Nicole |
When security analysts talk, who listens? | Business, general | Mikhail, Michael B., Walther, Beverly R., Willis, Richard H. |
Whither accounting research?(Essay) | Business, general | Hopwood, Anthony G. |
Who trades on pro forma earnings information?(Report) | Business, general | Bhattacharya, Nilabhra, Black, Ervin L., Christensen, Theodore E., Mergenthaler, Richard D. |
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