Journal of Accounting Research 2001 - Abstracts

Journal of Accounting Research 2001
TitleSubjectAuthors
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)BusinessTurner, Cynthia Williams
Accounting for changing prices: the value relevance of historical cost, price level, and replacement cost accounting in Mexico.BusinessGordon, Elizabeth A.
Agent employment horizons and contracting demand for forward-looking performance measures.(Statistical Data Included)BusinessDikolli, Shane S.
Analyst coverage and intangible assets.BusinessKasznik, Ron, McNichols, Maureen F., Barth, Mary E.
Analyst specialization and conglomerate stock breakups.(Statistical Data Included)BusinessNoe, Christopher F., Gilson, Stuart C., Healy, Paul M., Palepu, Krishna G.
An experimental investigation of retention and rotation requirements.BusinessDopuch, Nicholas, King, Ronald R., Schwartz, Rachel
A temporal analysis of earnings surprises: profits versus losses.(Statistical Data Included)BusinessBrown, Lawrence D.
Auditing in the presence of outside sources of information.(Statistical Data Included)BusinessWatts, Susan G., Bagnoli,Mark, Penno, Mark
Auditor reputation building.(Statistical Data Included)BusinessMayhew, Brian W.
Auditor's perceived business risk and audit fees: analysis and evidence.BusinessShackelford, 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)BusinessThomas, Jacob, Gramlick, Jeffrey D., McAnally, Mary Lea
Balancing performance measures.BusinessLambert, Richard A., Datar, Srikant, Kulp, Susan Cohen
Book to market components, future security returns, and errors in expected future earnings.(Statistical Data Included)BusinessBillings, Bruce K., Morton, Richard M.
Can auditors predict the choices made by other auditors?(Statistical Data Included)BusinessJamal, Karim, Tan, Hun-Tong
Cost-system choice and incentives - traditional vs. activity-based costing.(Statistical Data Included)BusinessMishra, Birendra, Vaysman, Igor
Cross-juristictional income shifting by U.S. multinationals: evidence from international bond offerings.BusinessNewberry, Kaye J., Dhaliwal, Dan S.
Do analysts and auditors use information in accruals?.BusinessSloan, Richard G., Bradshaw, Mark T., Richardson, Scott A.
Domestic accounting standards, international accounting standards, and the predictability of earnings.(Statistical Data Included)BusinessAshbaugh, Hollis, Pincus, Morton
Economic consequences of the declining relevance of financial reports.(Statistical Data Included)BusinessSinha, Nishi, Watts, John
Electric utility stranded costs: valuation and disclosure issues.(Statistical Data Included)BusinessD'Souza, Julia, Jacob, John
Equity risk and the labor stock: the case of union contracts.(Statistical Data Included)BusinessRosedtt, Joshua G.
Evidence about auditor-client management negotiation concerning client's financial reporting.(Statistical Data Included)BusinessSalterio, Steven, Gibbins, Michael, Webb, Alan
Imperfect information and credible communication.BusinessFischer, 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)BusinessShane, Philip, Brous, Peter
Market efficiency bounded rationality, and supplemental business reporting disclosures.BusinessDietrich, J. Richard, Kachelmeier, Steven J., Kleinmuntz, Don N., Linsmeier, Thomas J.
Misstatement direction, litigation risk, and planned audit investment.(Statistical Data Included)BusinessBarron, Orie, Pratt, Jamie, Stice, James D.
Mutual fund manager forecasting behavior.Business 
Option value to waiting created by a control problem.(Statistical Data Included)BusinessArya, Anil, Glover, Jonathan
Reporting discretion and private information communication through earnings.(Statistical Data Included)BusinessSankar, Mandira Roy, Subramanyam, K.R.
Tax and regulatory motivations for issuing non-voting, non-convertible preferred stock.(Statistical Data Included)BusinessTerando, 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)BusinessGaver, 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)BusinessFelix, 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.BusinessSwaminathan, Bhaskaran, Lee, Charles M.C., Gebhardt, William R.
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