Journal of Accounting Research 1997 - Abstracts

Journal of Accounting Research 1997
TitleSubjectAuthors
Accountability, the dilution effect, and conservatism in auditors' fraud judgments.BusinessPatton, James M., Hoffman, Vicky B.
An experimental examination of the effects of forecast bias on individuals' use of forecasted information.BusinessAckert, Lucy F., Church, Bryan K., Shehata, Mohamed
A theoretical examination of the market reaction to auditors' qualifications. (includes appendix)BusinessZiv, Amir, Melumad, Nahum D.
Budgeting and hierarchical control. (includes appendix)BusinessMookherjee, Dilip, Reichelstein, Stefan
Capital budgeting practices and complementarity relations in the transition to modern manufacture: a field-based analysis.BusinessMiller, Peter, O'Leary, Ted
Commitment issues in budgeting.BusinessArya, Anil, Glover, Jonathan, Sivaramakrishnan, K.
Determinants of the justifiability of performance in ill-structured audit tasks. (includes discussion)(Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax)BusinessHackenbrack, Karl, Peecher, Mark E., Kleinmuntz, Don N., Kennedy, Jane
Do security analysts improve their performance with experience? (includes discussion)(Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax)BusinessJacob, John, Mikhail, Michael B., Walther, Beverly R., Willis, Richard H.
Educating for accounting expertise: a field study. (includes discussion)(Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax)BusinessPincus, Karen V., Stone, Dan N., Shelley, Marjorie K.
Fundamental analysis, future earnings, and stock prices.BusinessBushee, Brian J., Abarbanell, Jeffery S.
Implications of proposed segment reporting standards for financial analysts' investment judgments. (includes discussion)(Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax)BusinessHarris, Mary S., McDaniel, Linda S., Maines, Laureen A., Koonce, Lisa
Information quality and correlated signals. (includes appendices)BusinessKirschenheiter, Michael
Investor sophistication and market earnings expectations.BusinessWalther, Beverly R.
Judging auditors' technical knowledge.BusinessPeecher, Mark E., Kennedy, Jane
Management forecasts and information asymmetry: an examination of bid-ask spreads.BusinessYohn, Teri Lombardi, Coller, Maribeth
Recognition, disclosure, or delay: timing the adoption of SFAS No. 106. (Statement of Financial Accounting Standards)BusinessZiv, Amir, Amir, Eli
Self-selection and analyst coverage. (includes discussion)(Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax)BusinessFrancis, Jennifer, McNichols, Maureen, O'Brien, Patricia C.
Tacit managerial versus technical knowledge as determinants of audit expertise in the field. (includes appendix)BusinessLibby, Robert, Tan, Hun-Tong
Tax-induced earnings management by firms with net operating losses.BusinessMaydew, Edward L.
The effects of SAS No. 82 on auditors' attention to fraud risk factors and audit planning decisions. (Statement on Auditing Standards)(includes discussion)(Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax)BusinessZimbelman, Mark F., Hoffman, Vicky B.
The influence of contrary information and mitigating factors on audit opinion decisions on bankrupt companies. (includes appendix)BusinessHopwood, William, Mutchler, Jane F., McKeown, James M.
The influence of time pressure and accountability on auditors' processing of nondiagnostic information. (includes appendix)BusinessGlover, Steven M.
The market's valuation of nonreported accounting measures: retrospective reconciliations of non-U.S. and U.S. GAAP.BusinessElgers, Pieter, Rees, Lynn
The relative informativeness of analysts' stock recommendations and earnings forecast revisions. (includes appendix)BusinessFrancis, Jennifer, Soffer, Leonard
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