Journal of Accounting Research 2001 |
Title | Subject | Authors |
Accountability demands and the auditor's evidence search strrategy; the influence of reviewer preferences and the nature of the response (belief vs. action).(Statistical Data Included) | Business | Turner, Cynthia Williams |
Accounting for changing prices: the value relevance of historical cost, price level, and replacement cost accounting in Mexico. | Business | Gordon, Elizabeth A. |
Agent employment horizons and contracting demand for forward-looking performance measures.(Statistical Data Included) | Business | Dikolli, Shane S. |
Analyst coverage and intangible assets. | Business | Kasznik, Ron, McNichols, Maureen F., Barth, Mary E. |
Analyst specialization and conglomerate stock breakups.(Statistical Data Included) | Business | Noe, Christopher F., Gilson, Stuart C., Healy, Paul M., Palepu, Krishna G. |
An experimental investigation of retention and rotation requirements. | Business | Dopuch, Nicholas, King, Ronald R., Schwartz, Rachel |
A temporal analysis of earnings surprises: profits versus losses.(Statistical Data Included) | Business | Brown, Lawrence D. |
Auditing in the presence of outside sources of information.(Statistical Data Included) | Business | Watts, Susan G., Bagnoli,Mark, Penno, Mark |
Auditor reputation building.(Statistical Data Included) | Business | Mayhew, Brian W. |
Auditor's perceived business risk and audit fees: analysis and evidence. | Business | Shackelford, Douglas A., Bell, Timothy B., Landsman, Wayne R. |
Balance sheet management: the case of short-term obligations reclassified as long-term debt.(Statistical Data Included) | Business | Thomas, Jacob, Gramlick, Jeffrey D., McAnally, Mary Lea |
Balancing performance measures. | Business | Lambert, Richard A., Datar, Srikant, Kulp, Susan Cohen |
Book to market components, future security returns, and errors in expected future earnings.(Statistical Data Included) | Business | Billings, Bruce K., Morton, Richard M. |
Can auditors predict the choices made by other auditors?(Statistical Data Included) | Business | Jamal, Karim, Tan, Hun-Tong |
Cost-system choice and incentives - traditional vs. activity-based costing.(Statistical Data Included) | Business | Mishra, Birendra, Vaysman, Igor |
Cross-juristictional income shifting by U.S. multinationals: evidence from international bond offerings. | Business | Newberry, Kaye J., Dhaliwal, Dan S. |
Do analysts and auditors use information in accruals?. | Business | Sloan, Richard G., Bradshaw, Mark T., Richardson, Scott A. |
Domestic accounting standards, international accounting standards, and the predictability of earnings.(Statistical Data Included) | Business | Ashbaugh, Hollis, Pincus, Morton |
Economic consequences of the declining relevance of financial reports.(Statistical Data Included) | Business | Sinha, Nishi, Watts, John |
Electric utility stranded costs: valuation and disclosure issues.(Statistical Data Included) | Business | D'Souza, Julia, Jacob, John |
Equity risk and the labor stock: the case of union contracts.(Statistical Data Included) | Business | Rosedtt, Joshua G. |
Evidence about auditor-client management negotiation concerning client's financial reporting.(Statistical Data Included) | Business | Salterio, Steven, Gibbins, Michael, Webb, Alan |
Imperfect information and credible communication. | Business | Fischer, Paul E., Stocken, Philip C. |
Investor and (Value Line) analyst underreaction to information about future earnings: the corrective role of non-earnings-surprise information.(Statistical Data Included) | Business | Shane, Philip, Brous, Peter |
Market efficiency bounded rationality, and supplemental business reporting disclosures. | Business | Dietrich, J. Richard, Kachelmeier, Steven J., Kleinmuntz, Don N., Linsmeier, Thomas J. |
Misstatement direction, litigation risk, and planned audit investment.(Statistical Data Included) | Business | Barron, Orie, Pratt, Jamie, Stice, James D. |
Mutual fund manager forecasting behavior. | Business | |
Option value to waiting created by a control problem.(Statistical Data Included) | Business | Arya, Anil, Glover, Jonathan |
Reporting discretion and private information communication through earnings.(Statistical Data Included) | Business | Sankar, Mandira Roy, Subramanyam, K.R. |
Tax and regulatory motivations for issuing non-voting, non-convertible preferred stock.(Statistical Data Included) | Business | Terando, William D., Shaw, Wayne H., Callahan, Carolyn M. |
The association between external monitoring and earnings management in the property-casualty insurance industry.(Statistical Data Included) | Business | Gaver, Jennifer J., Paterson, Jeffrey S. |
The contribution on internal audit as a determinant of external audit fees and factors influencing this contribution.(Statistical Data Included) | Business | Felix, William L., Jr., Gramling, Audrey A., Maletta, Mario J. |
The impact of securities litigation reform on the disclosure of forward-looking information by high technology firms. | Business | |
The inefficiency of the mean analyst forecast as a summary forecast of earnings. | Business | |
Toward an implied cost of capital. | Business | Swaminathan, Bhaskaran, Lee, Charles M.C., Gebhardt, William R. |
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