Contemporary Accounting Research 2003: Vol 20 Index

5 Pages·2003·0.63 MB·English

834 Contemporary Accounting Research
Index of Authors
Contemporary Accounting Research Volume 20
Note: In index entries for papers with more than one author, an asterisk indicates the first-
listed author of the paper. For example, a paper whose index entry reads as follows:
FIRTH, M. Auditor conservatism, asymmetric 2 323-59
(and J.-B. Kim* and monitoring, and earnings management
R. Chung)
should be cited with the authors listed in the following order (along with the other relevant
information required for the citation):
KIM, J.-B.* Auditor conservatism, asymmetric
(and R. Chung and monitoring, and earnings management
M. Firth)
Author Title
ABBOTT, L. J.* An empirical investigation of audit fees,
(and S. Parker, G. F. Peters, nonaudit fees, and audit committees
and K. Raghunandan)
AHMED, A. S.* An empirical analysis of the effects of online 413-39
(and R. A. Schneible Jr. and trading on stock price and trading volume
D. E. Stevens) reactions to earnings announcements
ASARE, S. K.* A note on the interdependence between
(and A. M. Wright) hypothesis generation and information
search in conducting analytical procedures
BALLAS, A.* Exploring diversity in accounting through
(and V. Theoharakis) faculty journal perceptions
BLOOMFIELD, R. J.* Do investors overrely on old elements of the
(and R. Libby and earnings time series?
M. W. Nelson)
BURGSTAHLER, D. C.* Earnings management to avoid losses and
(and M. J. Eames) earnings decreases: Are analysts fooled?
CHEN, C. J. P. Discretionary accounting accruals,
(and F. A. Gul* and managers’ incentives, and audit fees
J. S. L. Tsui)
CHUNG, R. Auditor conservatism, asymmetric
(and J.-B. Kim* and M. Firth) monitoring, and earnings management
DOPUCH, N.* Production efficiency and the pricing of
(and M. Gupta, D. A. audit services
Simunic, and M. T. Stein)
DOPUCH, N.* Independence in appearance and in fact:
(and R. R. King and An experimental investigation
R. Schwartz)
834 Contemporary Accounting Research
Index of Authors
Contemporary Accounting Research Volume 20
Note: In index entries for papers with more than one author, an asterisk indicates the first-
listed author of the paper. For example, a paper whose index entry reads as follows:
FIRTH, M. Auditor conservatism, asymmetric 2 323-59
(and J.-B. Kim* and monitoring, and earnings management
R. Chung)
should be cited with the authors listed in the following order (along with the other relevant
information required for the citation):
KIM, J.-B.* Auditor conservatism, asymmetric
(and R. Chung and monitoring, and earnings management
M. Firth)
Author Title
ABBOTT, L. J.* An empirical investigation of audit fees,
(and S. Parker, G. F. Peters, nonaudit fees, and audit committees
and K. Raghunandan)
AHMED, A. S.* An empirical analysis of the effects of online 413-39
(and R. A. Schneible Jr. and trading on stock price and trading volume
D. E. Stevens) reactions to earnings announcements
ASARE, S. K.* A note on the interdependence between
(and A. M. Wright) hypothesis generation and information
search in conducting analytical procedures
BALLAS, A.* Exploring diversity in accounting through
(and V. Theoharakis) faculty journal perceptions
BLOOMFIELD, R. J.* Do investors overrely on old elements of the
(and R. Libby and earnings time series?
M. W. Nelson)
BURGSTAHLER, D. C.* Earnings management to avoid losses and
(and M. J. Eames) earnings decreases: Are analysts fooled?
CHEN, C. J. P. Discretionary accounting accruals,
(and F. A. Gul* and managers’ incentives, and audit fees
J. S. L. Tsui)
CHUNG, R. Auditor conservatism, asymmetric
(and J.-B. Kim* and M. Firth) monitoring, and earnings management
DOPUCH, N.* Production efficiency and the pricing of
(and M. Gupta, D. A. audit services
Simunic, and M. T. Stein)
DOPUCH, N.* Independence in appearance and in fact:
(and R. R. King and An experimental investigation
R. Schwartz)
Index of Authors, CAR Volume 20
Author Title Issue
DOUGLAS, A. V. S. Corporate investment incentives and 4 645-83
accounting-based debt covenants
EAMES, M. J.* Earnings management to avoid losses and 253-94
(and D. C. Burgstahler) earnings decreases: Are analysts fooled?
FIRTH, M. Auditor conservatism, asymmetric 323-59
(and J.-B. Kim* and monitoring, and earnings management
R. Chung)
FRANCIS, J.* The relative and incremental explanatory
(and K. Schipper and power of earnings and alternative (to
L. Vincent) earnings) performance measures for returns
GUL, F. A.? Discretionary accounting accruals,
(and C. J. P. Chen and managers’ incentives, and audit fees
J. S. L. Tsui)
GUPTA, M. Production efficiency and the pricing of
(and N. Dopuch,* audit services
D. A. Simunic, and
M. T. Stein)
HIRST, D. E.* Improving financial reports by revealing the
(and K. E. Jackson and accuracy of prior estimates
L. Koonce)
HOPE, O.-K. Accounting policy disclosures and analysts’
forecasts
HOPKINS, P. E. Discussion of “Do investors overrely on old
elements of the earnings time series?”
JACKSON, K. E. Improving financial reports by revealing the
(and D. E. Hirst* and accuracy of prior estimates
L. Koonce)
KHURANA, I. K.* Are fundamentals priced in the bond
(and K. K. Raman) market?
KIM, J.-B.* Auditor conservatism, asymmetric
(and R. Chung and M. Firth) monitoring, and earnings management
KING, R. R. Independence in appearance and in fact:
(and N. Dopuch* and An experimental investigation
R. Schwartz)
KOONCE, L. Improving financial reports by revealing the
(and D. E. Hirst* and accuracy of prior estimates
K. E. Jackson)
KRISHNAN, J.* The North American Industry Classification 685-717
(and E. Press) System and its implications for accounting
research
LEVINE, C. B.* Ex post voluntary disclosure strategies for
(and M. J. Smith) insiders
836 Contemporary Accounting Research
Author Title
LIBBY, R. Do investors overrely on old elements of the
(and R. J. Bloomfield* earnings time series?
and M. W. Nelson)
MAWANTI, A. Cancellation of executive stock options: Tax
and accounting income considerations
MONEM, R. M Earnings management in response to the
introduction of the Australian gold tax
NELSON, M. W. Do investors overrely on old elements of the
(and R. J. Bioomfield* earnings time series?
and R. Libby)
NISSIM, D.* The association between changes in interest
(and S. H. Penman) rates, earnings, and equity values
NOEL, J. Audit strategies and multiple fraud
(and E. Patterson*) opportunities of misreporting and
defalcation
OLHOFT REGO, S. Tax-avoidance activities of U.S.
multinational corporations
PARKER, S. An empirical investigation of audit fees,
(and L. J. Abbott,* nonaudit fees, and audit committees
G. F. Peters, and
K. Raghunandan)
PATTERSON, E.* Audit strategies and multiple fraud
(and J. Noel) opportunities of misreporting and
defalcation
PENMAN, S. H. The association between changes in interest
(and D. Nissim*) rates, earnings, and equity values
PETERS, G. F. An empirical investigation of audit fees,
(and L. J. Abbott,* S. Parker, nonaudit fees, and audit committees
and K. Raghunandan)
PETRONI, K. R. Discussion of “Improving financial reports
by revealing the accuracy of prior
estimates”
PRESS, E. The North American Industry Classification 685-717
(and J. Krishnan*) System and its implications for accounting
research
RAGHUNANDAN, K. An empirical investigation of audit fees,
(and L. J. Abbott,* S. Parker, nonaudit fees, and audit committees
and G. F. Peters)
RAMAN, K. K. Are fundamentals priced in the bond 465-94
(and I. K. Khurana*) market?
ROSNER, R. Earnings manip™!ation in failing firms 361-408
ROULSTONE, D. T. Analyst following and market liquidity 551-78
Index of Authors, CAR Volume 20 837
Author Title Issue Pages
SCHIPPER, K. The relative and incremental explanatory l 121-64
(and J. Francis* and power of earnings and alternative (to
L. Vincent) earnings) performance measures for returns
SCHNEIBLE JR., R.A. An empirical analysis of the effects of online 413-39
(and A. S. Ahmed* and trading on stock price and trading volume
D. E. Stevens) reactions to earnings announcements
SCHRAND, C. M.* Earnings management using the valuation
(and M. H. F. Wong) allowance for deferred tax assets under
SFAS no. 109
SCHWARTZ, R. Independence in appearance and in fact: 79-114
(and N. Dopuch* and An experimental investigation
R. R. King)
SIMUNIC, D. A. Production efficiency and the pricing of
(and N. Dopuch,* M. Gupta, audit services
and M. T. Stein)
SMITH, M. J Ex post voluntary disclosure strategies for 719-46
(and C. B. Levine*) insiders
STEIN, M. T. Production efficiency and the pricing of 47-77
(and N. Dopuch,* M. Gupta, audit services
and D. A. Simunic)
STEVENS, D. E. An empirical analysis of the effects of online 413-39
(and A. S. Ahmed* and trading on stock price and trading volume
R. A. Schneible Jr.) reactions to earnings announcements
THEOHARAKIS, V. Exploring diversity in accounting through
(and A. Ballas*) faculty journal perceptions
pp Oe Discretionary accounting accruals,
(and F. A. Gul* and managers’ incentives, and audit fees
C. J. P. Chen)
VINCENT, L. The relative and incremental explanatory
(and J. Francis* and power of earnings and alternative (to
K. Schipper) earnings) performance measures for returns
WONG, M. H. F. Earnings management using the valuation 579-611
(and C. M. Schrand*) allowance for deferred tax assets under
SFAS no. 109
WRIGHT, A. M. A note on the interdependence between
(and S. K. Asare*) hypothesis generation and information
search in conducting analytical procedures
ZHANG, P. Discussion of “Independence in appearance
and in fact: An experimental investigation”