Accounting Review 2007 - Abstracts

Accounting Review 2007
TitleSubjectAuthors
Accruals, investment, and the accrual anomaly.(Report)Business, generalZhang, X. Frank
Accruals quality and internal control over financial reporting.(Report)Business, generalDoyle, Jeffrey T., Ge, Weili, McVay, Sarah
An analysis of forced auditor change: the case of former Arthur Andersen clients.(Report)Business, generalBlouin, Jennifer, Grein, Barbara Murray, Rountree, Brian R.
Are M.B.A. students a good proxy for nonprofessional investors?Business, generalElliott, W. Brooke, Hodge, Frank D., Kennedy, Jane Jollineau, Pronk, Maarten
A simulation analysis of interactions among errors in costing systems.Business, generalLabro, 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, generalCarpenter, Tina D.
Corporate governance, accounting outcomes, and organizational performance.Business, generalLarcker, David F., Richardson, Scott A., Tuna, Irem
Corporate governance, audit quality, and the Sarbanes-Oxley Act: evidence from internal audit outsourcing.Business, generalRama, Dasaratha V., Abbott, Lawrence J., Peters, Gary F.
Cost allocation for capital budgeting decisions.Business, generalReichelstein, Stefan, Dutta, Sunil, Baldenius, Tim
Do cross-border listing firms manage earnings or seize a window of opportunity?Business, generalNdubizu, Gordian A.
Earnings, cash flows, and ex post intrinsic value of equity.Business, generalSubramanyam, K.R., Venkatachalam, Mohan
Earnings management and ownership retention for initial public offering firms: theory of evidence.Business, generalFan, Qintao
GASB no. 34's governmental financial reporting model: evidence on its information relevance.(Governmental Accounting Standards Board)Business, generalPlummer, Elizabeth, Patton, Terry K., Hutchison, Paul D.
Information asymmetry, diversification, and cost of capital.(Report)Business, generalLiu, Jun, Liu, Jing, Hughes, John S.
Information pursuit in financial statement analysis: effects of choice, effort, and reconciliation.(Report)Business, generalNelson, Mark W., Tayler, William B.
Interacting supply chain distortions: the pricing of internal transfers and external procurement.(Report)Business, generalArya, Anil, Mittendorf, Brian
Internal control weakness and cost of equity: evidence from SOX section and 404 disclosures.Business, generalSubramanyam, K.R., Raghunandan, K., Ogneva, Maria
Introducing the first management control systems: evidence from the retail sector.Business, generalSandino, Tatiana
Investors' reactions to management guidance forms: the influence of multiple benchmarks.Business, generalJun Han, Hun-Tong Tan
Is openness penalized? Stock returns around earnings warnings.Business, generalTucker, Jennifer W.
Management control systems in early-stage startup companies.Business, generalFoster, George, Davila, Antonio
Measuring reporting conservatism.(differential timeliness)Business, generalGivoly, Dan, Hayn, Carla K., Natarajan, Ashok
Private earnings guidance and its implications for disclosure regulation.(Report)Business, generalWang, Yanyan Isabel
Profits versus losses: does reporting an accounting loss act as a heuristic trigger to exercise the abandonment option and divest employees?Business, generalPinnuck, Matt, Lillis, Anne M.
Required disclosures in financial reports.(internal audit statements)Business, generalSchipper, Katherine
Segment profitability and the proprietary and agency costs of disclosure.Business, generalBerger, Philip G., Hann, Rebecca N.
Segment profitability, misevaluation, and corporate divestment.Business, generalZhang, Guochang, Chen, Peter F.
Strategic errors and audit quality: an experimental investigation.(Report)Business, generalFischbacher, Urs, Stefani, Ulrike
The accrual anomaly: international evidence.Business, generalRajgopal, Shivaram, Pincus, Morton, Venkatachalam, Mohan
The cascading of contrast effects on auditors' judgments in multiple client audit environments.(Report)Business, generalBhattacharjee, Sudip, Maletta, Mario J., Moreno, Kimberly K.
The effects of auditors' use of a reciprocity-based strategy on auditor-client negotiations.Business, generalSanchez, 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, generalQiang, 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, generalPatterson, 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, generalBryan, 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, generalKimbrough, Michael D.
The role of accounting in the design of CEO equity compensation.(chief executive officers)Business, generalLynch, Luann J., Carter, Mary Ellen, Tuna, Irem
Unbalanced information and the interaction between information acquisition, operating activities, and voluntary disclosure.(Report)Business, generalZiv, Amir, Einhorn, Eti
Uniformity versus flexibility: evidence from pricing of the pension obligation.Business, generalSubramanyam, 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, generalEvans, John H., Nagarajan, Nandu J., Whittle, Jeff, Thibodeau, Nicole
When security analysts talk, who listens?Business, generalMikhail, Michael B., Walther, Beverly R., Willis, Richard H.
Whither accounting research?(Essay)Business, generalHopwood, Anthony G.
Who trades on pro forma earnings information?(Report)Business, generalBhattacharya, Nilabhra, Black, Ervin L., Christensen, Theodore E., Mergenthaler, Richard D.
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