Management And Accounting Web

Contemporary Accounting Research H-Z

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Volumes 1(1) 1984 - 9(1) 1992 and 27(1) 2010 - 34(4) 2017

Recent Updates: 2014201520162017

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Wiley Online Library  |  Journal Bibliographies

Haim, F., C. Graham and J. Waterhouse. 1992. Towards a framework for not-for-profit accounting; Discussions. Contemporary Accounting Research 8(2): 468-499.

Haislip, J. Z., L. A. Myers, S. Scholz and T. A. Seidel. 2017. The consequences of audit-related revisions. Contemporary Accounting Research 34(4): 1880-1914.

Ham, J., D. Losell and W. Smieliauskas. 1986. A note on the neutrality of internal control systems in audit practice. Contemporary Accounting Research 2(2): 311-317.

Ham, J., D. Losell and W. Smieliauskas. 1987. Some empirical evidence on the stability of accounting error characteristics over time. Contemporary Accounting Research 4(1): 210-226.

Hamm, S. J. W., M. J. Jung and C. Wang. 2015. Making sense of one dollar CEO salaries. Contemporary Accounting Research 32(3): 941-972.

Hand, J. R. M. 2015. Discussion of "Customer franchise - A hidden, yet crucial, asset." Contemporary Accounting Research 32(3): 1050-1052.

Hannan, R. L. 2016. Discussion of "Communicated values as informal controls: Promoting quality while undermining productivity? Contemporary Accounting Research 33(4): 1435-1439.

Hannan, R. L., K. L. Towry and Y. Zhang. 2013. Turning up the volume: An experimental investigation of the role of mutual monitoring in tournaments. Contemporary Accounting Research 30(4): 1401-1426.

Harris, E. E. and D. G. Neely. 2016. Multiple information signals in the market for charitable donations. Contemporary Accounting Research 33(3): 989-1012.

Harris, L. L., J. L. Hobson and K. E. Jackson. 2016. The effect of investor status on investors' susceptibility earnings fixation. Contemporary Accounting Research 33(1): 152-171.

Harrison, K. E. and L. A. Tomassini. 1989. Judging the probability of a contingent loss: An empirical study. Contemporary Accounting Research 5(2): 642-648.

Harrison, K. E. and L. A. Tomassini. 1989. L'evaluation de la probabilite des pertes eventuelles: Une etude empirique. Contemporary Accounting Research 5(2): 649-656.

Haskins, M. E., A. J. Baglioni Jr. and C. L. Cooper. 1990. An investigation of the sources, moderators, and psychological symptoms of stress among audit seniors. Contemporary Accounting Research 6(2): 361-385.

Haw, I., J. J. Lee and W. Lee. 2014. Debt financing and accounting conservatism in private firms. Contemporary Accounting Research 31(4): 1220-1259.

Haw, I., S. S. M. Ho and A. Y. Li. 2011. Corporate governance and earnings management by classification shifting. Contemporary Accounting Research 28(2): 517-553.

He, W. and Y. Shan. 2016. International evidence on the matching between revenues and expenses. Contemporary Accounting Research 33(3): 1267-1297.

He, X. T. J. Wong and D. Young. 2012. Challenges for implementation of fair value accounting in emerging markets: Evidence from China. Contemporary Accounting Research 29(2): 538-562.

Hecht, G., I. Tafkov and K. L. Towry. 2012. Performance spillover in a multitask environment. Contemporary Accounting Research 29(2): 563-589.

Heinrichs, N., D. Hess, C. Homburg, M. Lorenz and S. Sievers. 2013. Extended dividend, cash flow, and residual income valuation models: Accounting for deviations from ideal conditions. Contemporary Accounting Research 30(1): 42-79.

Hermanson, D. R., J. G. Tompkins, R. Veliyath and Z. Ye. 2012. The compensation committee process. Contemporary Accounting Research 29(3): 666-709.

Hewitt, M., A. Tarca and T. L. Yohn. 2015. The effect of measurement subjectivity classifications on analysts' use of persistence classifications when forecasting earnings items. Contemporary Accounting Research 32(3): 1000-1023.

Higgins, D., T. C. Omer and J. D. Phillips. 2015. The influence of a firm's business strategy on its tax aggressiveness. Contemporary Accounting Research 32(2): 674-702.

Hillison, S. M. and M. E. Peecher. 2017. Discussion of "The consequences of audit-related earnings revisions". Contemporary Accounting Research 34(4): 1915-1921.

Hilton, R. W. 1986. Interdependence between the information evaluator and the decision maker. Contemporary Accounting Research 3(1): 50-67.

Hobson, J. L. 2011. Do the benefits of reducing accounting complexity persist in markets prone to bubble? Contemporary Accounting Research 28(3): 957-989.

Hodge, F. D., P. E. Hopkins and D. A. Wood. 2010. The effects of financial statement information proximity and feedback on cash flow forecasts. Contemporary Accounting Research 27(1): 101-133.

Hoitash, R., U. Hoitash and K. M. Johnstone. 2012. Internal control material weaknesses and CFO compensation. Contemporary Accounting Research 29(3): 768-803.

Holzhacker, M., R. Krishnan and M. D. Mahlendorf. 2015. The impact of changes in regulation on cost behavior. Contemporary Accounting Research 32(2): 534-566.

Hong, H. A., M. Hung and J. Zhang. 2016. The use of debt covenants worldwide: Institutional determinants and implications on financial reporting. Contemporary Accounting Research 33(2): 644-681.

Hopwood, W., J. McKeown and J. Mutchler. 1988. The sensitivity of financial distress prediction models to departures from normality. Contemporary Accounting Research 5(1): 284-298.

Hopwood, W. S. and T. F. Schaefer. 1988. Incremental information content of earnings-and nonearnings-based financial ratios. Contemporary Accounting Research 5(1): 318-342.

Horton, J., G. Serafeim and I. Serafeim. 2013. Does mandatory IFRS adoption improve the information environment? Contemporary Accounting Research 30(1): 388-423.

Horwitz, B. 1989. Discussion of "Attributes of industry, industry segment and firm-specific information in security valuation". Contemporary Accounting Research 5(2): 615-619.

Hou, Q., Q. Jin, R. Yang, H. Yuan and G. Zhang. 2015. Performance commitments of controlling shareholders and earnings management. Contemporary Accounting Research 32(3): 1099-1127.

Houston, J. F., B. Lev and J. W. Tucker. 2010. To guide or not to guide? Causes and consequences of stopping quarterly earnings guidance. Contemporary Accounting Research 27(1): 143-185.

Hribar, P. and H. Yang. 2016. CEO overconfidence and managerial forecasting. Contemporary Accounting Research 33(1): 204-227.

Hribar, P. and N. Yehuda. 2015. The mispricing of cash flows and accruals at different life-cycle stages. Contemporary Accounting Research 32(3): 1053-1072.

Hsieh, S., K. R. Ferris and A. H. Chen. 1990. Securities market response to pension fund termination. Contemporary Accounting Research 6(2): 550-572.

Hsu, A. W. and H. Pourjalali. 2015. The impact of IAS No. 27 on the market's ability to anticipate future earnings. Contemporary Accounting Research 32(2): 789-813.

Hsu, C. and W. Kross. 2011. The market pricing of special items that are included in versus excluded from street earnings. Contemporary Accounting Research 28(3): 990-1017.

Hsu, S. H. 2011. Cost information and pricing: Empirical evidence. Contemporary Accounting Research 28(2): 554-579.

Huang, R., M. Krishnan, J. Shon and P. Zhou. 2017. Who herds? Who doesn't? Estimates of analysts' herding propensity in forecasting earnings. Contemporary Accounting Research 34(1): 374-399.

Huang, S. X., R. Pereira and C. Wang. 2017. Analyst coverage and the likelihood of meeting or beating analyst earnings forecasts. Contemporary Accounting Research 34(2): 871-899.

Huddart, S. 1992. Discussion of "The effects of line-of-business reporting on competition in oligopoly settings". Contemporary Accounting Research 9(1): 29-32.

Huddart, S. 2017. Discussion of "The effects of vertical pay dispersion: Experimental evidence in a budget setting". Contemporary Accounting Research 34(1): 577-581.

Hughes, J. S. 1989. Discussion of "The valuation of initial public offerings". Contemporary Accounting Research 5(2): 519-525.

Hughes, J. S. and J. L. Kao. 1991. Economic implications of alternative disclosure rules for research and development costs. Contemporary Accounting Research 8(1): 152-169.

Hughes, J. S. and S. Pae. 2014. Discretionary disclosure and efficiency of entrepreneurial investment. Contemporary Accounting Research 31(4): 982-1007.

Hughes, J. S. and W. E. Ricks. 1986. Market reactions to mandated interest capitalization. Contemporary Accounting Research 2(2): 222-241.

Hung, M., T. J. Wong and F. Zhang. 2015. The value of political ties versus market credibility: Evidence from corporate scandals in China. Contemporary Accounting Research 32(4): 1641-1675.

Hunton, J., V. Arnold and J. L. Reck. 2010. Decision aid reliance: A longitudinal field study involving professional buy-side financial analysts. Contemporary Accounting Research 27(4): 997-1023.

Hunton, J. E., R. Hoitash and J. C. Thibodeau. 2011. The relationship between perceived tone at the top and earnings quality. Contemporary Accounting Research 28(4): 1190-1224. Contemporary Accounting Research. 2014. Retracted: Contemporary Accounting Research 31(4): 937-938.

Hutton, A. P. 2017. Discussion of "Aggregate margin debt and the divergence of price from accounting fundamentals". Contemporary Accounting Research 34(3): 1446-1452.

Ingram, R. W. 1986. Tests of the fund accounting model for local governments. Contemporary Accounting Research 3(1): 200-221.

Ismail, B. E. 1987. Some time series properties of corporate cash recovery rates. Contemporary Accounting Research 4(1): 76-88.

Jang, H. J. and B. T. Ro. 1989. Trading volume theories and their implications for empirical information content studies. Contemporary Accounting Research 6(1): 242-262.

Jansen, I. P., S. Ramnath and T. L. Yohn. 2012. A diagnostic for earnings management using changes in asset turnover and profit margin. Contemporary Accounting Research 29(1): 221-251.

Jennings, M. M., D. C. Kneer and P. M. J. Reckers. 1991. Selected auditor communications and perceptions of legal liability. Contemporary Accounting Research 7(2): 449-465.

Jennings, R., C. D. Weaver and W. J. Mayew. 2012. The extent of implicit taxes at the corporate level and the effect of TRA86. Contemporary Accounting Research 29(4): 1021-1059.

Jensen, R. E. 1988. Discussion of "Exercising budgetary control in automated production environments". Contemporary Accounting Research 5(1): 250-266.

Jiang, J., K. R. Petroni and I. Y. Wang. 2016. Private intermediary innovation and market liquidity: Evidence from the Pink Sheets® market. Contemporary Accounting Research 33(3): 920-948. (Over-the-counter market).

Johnson, E. N., D. J. Lowe and P. M. J. Reckers. 2016. The influence of mood on subordinates' ability to resist coercive pressure in public accounting. Contemporary Accounting Research 33(1): 261-287.

Johnson, E. N., G. M. Fleischman, S. Valentine and K. B. Walker. 2012. Managers' ethical evaluations of earnings management and its consequences. Contemporary Accounting Research 29(3): 910-927.

Johnston, R. and R. Petacchi. 2017. Regulatory oversight of financial reporting: Securities and exchange commission comment letters. Contemporary Accounting Research 34(2): 1128-1155.

Johnstone, D. 2016. The effect of information on uncertainty and the cost of capital. Contemporary Accounting Research 33(2): 752-774.

Johnstone, K., C. Li and K. H. Rupley. 2011. Changes in corporate governance associated with the revelation of internal control material weaknesses and their subsequent remediation. Contemporary Accounting Research 28(1): 331-383.

Jones, D. A. 2013. Changes in the funded status of retirement plans after the adoption of SFAS No. 158: Economic improvement or balance sheet management. Contemporary Accounting Research 30(3): 1099-1132.

Joo, J. H. and S. L. Chamberlain. 2017. The effects of governance on classification shifting and compensation shielding. Contemporary Accounting Research 34(4): 1779-1811.

Jordan, J. S. 1990. Accounting-based divisional performance measurement: Incentives for profit maximization. Contemporary Accounting Research 6(2): 903-921.

Jorgensen, B. N. and J. Morley. 2017. Discussion of "Are related party transactions red flags?". Contemporary Accounting Research 34(2): 929-939.

Jorgensen, B. N. and M. Kirschenheiter. 2012. Interactive discretionary disclosures. Contemporary Accounting Research 29(2): 382-397.

Jorgensen, B. N. and M. T. Kirschenheiter. 2015. Discretionary disclosures to risk-averse traders: A research note. Contemporary Accounting Research 32(3): 1224-1235.

Jorgensen, B. N., Y. G. Lee and S. Rock. 2014. The shapes of scaled earnings histograms are not due to scaling and sample selection: Evidence from distributions of reported earnings per share. Contemporary Accounting Research 31(2): 498-521.

Jung, B., N. Soderstrom and Y. S. Yang. 2013. Earnings smoothing activities of firms to manage credit ratings. Contemporary Accounting Research 30(2): 645-676.

Jung, B., W. Lee and D. P. Weber. 2014. Financial reporting quality and labor investment efficiency. Contemporary Accounting Research 31(4): 1047-1076.

Jung, W. 1989. Strategic choice of inventory accounting methods. Contemporary Accounting Research 6(1): 1-25.

Kachelmeier, S. J., S. J. Rasmussen and J. J. Schmidt. 2016. When do ineffective audit committee members experience turnover? Contemporary Accounting Research 33(1): 228-260.

Kachelmeier, S. J., T. A. Thronock and M. G. Williamson. 2016. Communicated values as informal controls: Promoting quality while undermining productivity? Contemporary Accounting Research 33(4): 1411-1434.

Kang, T., I. K. Khurana and C. Wang. 2017. International diversification, SFAS 131 and post-earnings-announcement drift. Contemporary Accounting Research 34(4): 2152-2178.

Kelly, K. 2010. Accuracy of relative weights on multiple leading performance measures: Effects on managerial performance and knowledge. Contemporary Accounting Research 27(2): 577-608.

Kelly, K., B. Low, H. Tan and S. Tan. 2012. Investors' reliance on analysts' stock recommendations and mitigating mechanisms for potential overreliance. Contemporary Accounting Research 29(3): 991-1012.

Kennedy, D. B. 1992. Classification techniques in accounting research: Empirical evidence of comparative performance. Contemporary Accounting Research 8(2): 419-442.

Kennedy, D. B. and W. H. Shaw. 1991. Evaluating financial distress resolution using prior audit opinions. Contemporary Accounting Research 8(1): 97-114.

Kim, C. and L. Zhang. 2016. Corporate political connections and tax aggressiveness. Contemporary Accounting Research 33(1): 78-114.

Kim, J. and L. Zhang. 2014. Financial reporting opacity and expected crash risk: Evidence from implied volatility smirks. Contemporary Accounting Research 31(3): 851-875.

Kim, J. and L. Zhang. 2016. Accounting conservatism and stock price crash risk: Firm-level evidence. Contemporary Accounting Research 33(1): 412-441.

Kim, J., D. A. Simunic, M. T. Stein and C. H. Yi. 2011. Voluntary audits and the cost of debt capital for privately held firms: Korean evidence. Contemporary Accounting Research 28(2): 585-615.

Kim, J., K. H. Lee and E. Lie. 2017. Dividend stickiness, debt covenants, and earnings management. Contemporary Accounting Research 34(4): 2022-2050.

Kim, J., Z. Wang and L. Zhang. 2016. CEO overconfidence and stock price crash risk. Contemporary Accounting Research 33(4): 1720-1749.

Kim, S. and J. Y. Shin. 2017. Executive bonus target ratcheting: Evidence from the new executive compensation disclosures rules. Contemporary Accounting Research 34(4): 1843-1879.

Kim, Y., H. Li and S. Li. 2015. CEO equity incentives and audit fees. Contemporary Accounting Research 32(2): 608-638.

King, R., G. Pownall and G. Waymire. 1992. Corporate disclosure and price discovery associated with NYSE temporary trading halts. Contemporary Accounting Research 8(2): 509-531.

King, R. R. and D. E. Wallin. 1990. The effects of antifraud rules and ex post verifiability on managerial disclosures. Contemporary Accounting Research 6(2): 859-892.

King, R. R. and D. E. Wallin. 1991. Market-induced information disclosures: An experimental markets investigation. Contemporary Accounting Research 8(1): 170-197.

Kinney, W. R. Jr. 1988. Attestation research opportunities: 1987. Contemporary Accounting Research 4(2): 416-425.

Kinney, W. R. Jr. 1988. L'attestation de recherche, 1987. Contemporary Accounting Research 4(2): 426-437.

Kinney, W. R. Jr. 2015. Discussion of "Does the identity of engagement partner matter? An analysis of audit partner reporting decisions." Contemporary Accounting Research 32(4): 1479-1488.

Kirby, A. J., N. Dopuch and J. O'Brien. 1992. Incentive compensation schemes: Experimental calibration of the rationality hypothesis. Contemporary Accounting Research 8(2): 374-408.

Klassen, K. J. and S. K. Laplante. 2012. The effect of foreign reinvestment and financial reporting incentives on cross-jurisdictional income shifting. Contemporary Accounting Research 29(3): 928-955.

Klassen, K. J., P. Lisowsky and D. Mescall. 2017. Transfer pricing: Strategies, practices, and tax minimization. Contemporary Accounting Research 34(1): 455-493.

Knechel, W. R. and W. F. Messier Jr. 1990. Sequential auditor decision making: Information search and evidence evaluation. Contemporary Accounting Research 6(2): 386-406.

Knechel, W. R., A. Vanstraelen and M. Zerni. 2015. Does the identity of engagement partners matter? An analysis of audit partner reporting decisions. Contemporary Accounting Research 32(4): 1443-1478.

Kochetova-Kozloski, N., W. F. Messier Jr. and A. Eilifsen. 2011. Improving auditors’ fraud judgments using a frequency response mode. Contemporary Accounting Research 28(3): 837-858.

Kohlbeck, M. and B. W. Mayhew. 2017. Are related party transactions red flags? Contemporary Accounting Research 34(2): 900-928.

Konstantinidi, T. and P. F. Pope. 2016. Forecasting risk in earnings. Contemporary Accounting Research 33(2): 487-525.

Koo, D. S., J. J. Wu and P. E. Yeung. 2017. Earnings attribution and information transfers. Contemporary Accounting Research 34(3): 1547-1579.

Koonce, L. and M. G. Lipe. 2017. Firms with inconsistently signed earnings surprises: Do potential investors use a counting heuristic? Contemporary Accounting Research 34(1): 292-313.

Koonce, L., J. Miller and J. Winchel. 2015. The effects of norms on investor reactions to derivative use. Contemporary Accounting Research 32(4): 1529-1554.

Kovacs, T. 2016. Intra-industry information transfers and the post-earnings announcement drift. Contemporary Accounting Research 33(4): 1549-1575.

 Krinsky, I. and W. Rotenberg. 1989. The valuation of initial public offerings. Contemporary Accounting Research 5(2): 501-515.

Krische, S. D. 2011. Discussion of “Do CFOs have style? An empirical investigation of the effect of individual CFOs on accounting practices”. Contemporary Accounting Research 28(4): 1180-1189.

Krishnan, R. 2011. Discussion of “Cost information and pricing: Empirical evidence”. Contemporary Accounting Research 28(2): 580-584.

Krishnan, R., F. Miller and K. Sedatole. 2011. The use of collaborative interfirm contracts in the presence of task and demand uncertainty. Contemporary Accounting Research 28(4): 1397-1422.

Kuang, X. and D. V. Moser. 2011. Wage negotiation, employee effort, and firm profit under output-based versus fixed-wage incentive contracts. Contemporary Accounting Research 28(2): 616-642.

Kuang, Y. F. and B. Qin. 2013. Credit ratings and CEO risk-taking incentives. Contemporary Accounting Research 30(4): 1524-1559.

Kwan, C. C. Y. 1990. Discussion of “Earnings surprises and prior insider trading: Tests of joint informativeness”. Contemporary Accounting Research 6(2): 547-549.

Labelle, R. 1990. Bond covenants and changes in accounting policy: Canadian evidence. Contemporary Accounting Research 6(2): 677-698.

Labelle, R. 1990. Clauses restrictives et modifications comptables: Une étude canadienne. Contemporary Accounting Research 6(2): 699-723.

Labro, E. 2015. Health-care costs: Discussion of "The impact of changes in regulation on cost behavior." Contemporary Accounting Research 32(2): 567-574.

Lai, K. M. Y., B. Srinidhi, F. A. Gul and J. S. L. Tsui. 2017. Board gender diversity, auditor fees, and auditor choice. Contemporary Accounting Research 34(3): 1681-1714.

Lambert, R. A. and R. E. Verrecchia. 2015. Information, illiquidity, and cost of capital. Contemporary Accounting Research 32(2): 438-454.

Landsman, W. R. 1988. Discussion of “A comparative examination of the time-series properties and predictive ability of annual historical cost and general price level adjusted earnings” Contemporary Accounting Research 4(2): 508-512.

Landsman, W. R. and J. A. Ohlson. 1990. Evaluation of market efficiency for supplementary accounting disclosures: The case of pension assets and liabilities. Contemporary Accounting Research 7(1): 185-198.

Larsson, S. and G. R. Chesley. 1986. An analysis of the auditor's uncertainty about probabilities. Contemporary Accounting Research 2(2): 259-282.

Lasser, D. J., X. Wang and Y. Zhang. 2010. The effect of short selling on market reactions to earnings announcements. Contemporary Accounting Research 27(2): 609-638.

Lau, A. H. and H. Lau. 1987. CVP analysis with stochastic price-demand functions and shortage-surplus costs. Contemporary Accounting Research 4(1): 194-209.

Lau, S. T., K. Shrestha and J. Yu. 2016. Corporate governance and the information content of earnings announcements: A cross-country analysis. Contemporary Accounting Research 33(3): 1238-1266.

Laux, V. and B. Mittendorf. 2011. Board independence, executive pay, and the adoption of pet projects. Contemporary Accounting Research 28(5): 1467-1483.

Lawson, B. P. and D. Wang. 2016. The earnings quality information content of dividend policies and audit pricing. Contemporary Accounting Research 33(4): 1685-1719.

Lee, C. J. 1988. Inventory accounting and earnings/price ratios: A puzzle. Contemporary Accounting Research 5(1): 371-388.

Lee, C. M. C. 1992. Discussion of “Corporate disclosure and price discovery associated with NYSE temporary trading halts”. Contemporary Accounting Research 8(2): 532-539.

Lee, Y. 2012. The effect of quarterly report readability on information efficiency of stock prices. Contemporary Accounting Research 29(4): 1137-1170.

Lennox, C. and J. A. Pittman. 2010. Big five audits and accounting fraud. Contemporary Accounting Research 27(1): 209-247.

Leone, A. J., S. Rice, J. P. Weber and M. Willenborg. 2013. How do auditors behave during periods of market euphoria? The case of internet IPOs. Contemporary Accounting Research 30(1): 182-214.

Lesage, C. and H. Wechtler. 2012. An inductive typology of auditing research. Contemporary Accounting Research 29(2): 487-504.

Leslie, D. A. 1989. Discussion of "Specialized knowledge and its communication in auditing". Contemporary Accounting Research 6(1): 110-118.

L'Her, J. and J. Suret. 1991. The reaction of Canadian securities to revisions of earnings forecasts. Contemporary Accounting Research 7(2): 378-406.

Li, J. 2013. Accounting conservatism and debt contracts: Efficient liquidation and covenant renegotiation. Contemporary Accounting Research 30(3): 1082-1098.

Li, O. Z. and Z. Zhuang. 2012. Management guidance and the underpricing of seasoned equity offerings. Contemporary Accounting Research 29(3): 710-737.

Li, W. 2014. A theory on the discontinuity in earnings distributions. Contemporary Accounting Research 31(2): 469-497.

Liang, T., J. S. Chandler, I. Han and J. Roan. 1992. An empirical investigation of some data effects on the classification accuracy of probit, ID3, and neural networks. Contemporary Accounting Research 9(1): 306-328.

Liao, P. and S. Radhakrishnan. 2013. A commitment-based explanation for outsourcing multiple tasks. Contemporary Accounting Research 30(3): 1063-1081.

Liao, S. 2015. Outside blockholders' monitoring of management and debt financing. Contemporary Accounting Research 32(4): 1373-1404.

Lim, C. and H. Tan. 2010. Does auditor tenure improve audit quality? Moderating effects of industry specialization and fee dependence. Contemporary Accounting Research 27(3): 923-957.

Lim, Y. and K. Jung. 2012. Conflict of interest or information sharing? Evidence from affiliated analyst performance in Korea. Contemporary Accounting Research 29(2): 505-537.

Lisic, L. L., T. L. Neal, I X. Zhang and Y. Zhang. 2016. CEO power, internal control quality, and audit committee effectiveness in substance versus in form. Contemporary Accounting Research 33(3): 1199-1237.

Lobo, G. J., L. Paugam, D. Zhang and J. F. Casta. 2017. The effect of joints auditor pair composition on audit quality: Evidence from impairment tests. Contemporary Accounting Research 34(1): 118-153.

Louis, H. and A. X. Sun. 2016. Abnormal accruals and managerial intent: Evidence from the timing of merger announcements and completions. Contemporary Accounting Research 33(3): 1101-1135.

Louis, H. and O. Urcan. 2015. Agency conflicts, dividend payout, and the direct benefits of conservative financial reporting to equity-holders. Contemporary Accounting Research 32(2): 455-484.

Louis, H., A. X. Sun and O. Urcan. 2012. Value of cash holdings and accounting conservatism. Contemporary Accounting Research 29(4): 1249-1271.

Lu, H., G. Richardson and S. Salterio. 2011. Direct and indirect effects of internal control weaknesses on accrual quality: Evidence from a unique Canadian regulatory setting. Contemporary Accounting Research 28(2): 675-707.

Luft, J. 2010. Discussion of “The effects of financial statement information proximity and feedback on cash flow forecasts”. Contemporary Accounting Research 27(1): 135-142.

Luft, J., M. D. Shields and T. F. Thomas. 2016. Additional information in accounting reports: Effects on management decisions and subjective performance evaluations under causal ambiguity. Contemporary Accounting Research 33(2): 526-550.

Lundholm, R. 1990. Discussion of “The effect of antifraud rules and ex post verifiability on managerial disclosures”. Contemporary Accounting Research 6(2): 899-902.

Ma, G. and S. Markov. 2017. The market's assessment of the probability of meeting or beating the consensus. Contemporary Accounting Research 34(1): 314-342.

Macnaughton, A. 1992. Fringe benefits and employee expenses: Tax planning and neutral tax policy. Contemporary Accounting Research 9(1): 113-137.

Maletta, M. J. and Y. Zhang. 2012. Investor reactions to contrasts between the earnings preannouncements of peer firms. Contemporary Accounting Research 29(2): 361-381.

Mangen, C. 2013. Discussion of "Are analysts' cash flow forecasts naive extensions of their own earnings forecasts?" Contemporary Accounting Research 30(2): 466-481.

Markel, K. 2016. A comparison of the tax-motivated income shifting of multinationals in territorial and worldwide countries. Contemporary Accounting Research 33(1): 7-34.

Markelevich, A. and R. L. Rosner. 2013. Auditor fees and fraud firms. Contemporary Accounting Research 30(4): 1590-1625.

Marks, B. R. and K. K. Raman. 1988. The effect of unfunded accumulated and projected pension obligations on governmental borrowing costs. Contemporary Accounting Research 4(2): 595-608.

Martini, J. T., R. Niemann and D. Simons. 2012. Transfer pricing or formula apportionment? Tax-induced distortions of multinationals' and production decisions. Contemporary Accounting Research 29(4): 1060-1086.

Matějka, M. 2011. Discussion of “Equity incentives and long-term value created by SG&A expenditure”. Contemporary Accounting Research 28(3): 831-836.

Matsumura, E. M., K. Tsui and W. Wong. 1990. An extended multinomial-Dirichlet model for error bounds for dollar-unit sampling. Contemporary Accounting Research 6(2): 485-500.

Mattessich, R. V. 1986. Fritz Schmidt (1882-1950) and his pioneering work of current value accounting in comparison to Edwards and Bell's theory. Contemporary Accounting Research 2(2): 157-178.

Mauldin, E. G. and C. J. Wolfe. 2014. How do auditors address control deficiencies that bias accounting estimates? Contemporary Accounting Research 31(3): 658-680.

Mayhew, B. W. and P. R. Murphy. 2014. The impact of authority on reporting behavior, rationalization and affect. Contemporary Accounting Research 31(2): 420-443.

Mayew, W. J. 2012. Disclosure outlets and corporate financial communication: A discussion of "Managers' use of language across alternative disclosure outlets: Earnings press releases versus MD&A". Contemporary Accounting Research 29(3): 838-844.

McGahran, K. T. 1989. Discussion of "Proof that in an efficient market, event studies can provide no systematic guidance for revision of accounting standards and disclosure policy for the purpose of maximizing shareholder wealth". Contemporary Accounting Research 5(2): 468-471.

McKeown, J. E. and H. Shalchi. 1988. A comparative examination of the time-series properties and predictive ability of annual historical cost and general price level adjusted earnings. Contemporary Accounting Research 4(2): 485-507.

McNichols, M. 1989. Discussion of "Attributes of industry, industry segment and firm-specific information in security valuation". Contemporary Accounting Research 5(2): 620-624.

Mehrez, A., J. R. Brown and M. Khouja. 1992. Aggregate efficiency measures and Simpson's Paradox. Contemporary Accounting Research 9(1): 329-342.

Melumad, N. and L. Thoman. 1990. An equilibrium analysis of optimal audit contracts. Contemporary Accounting Research 7(1): 22-55.

Melumad, N. D. 1989. Asymmetric information and the termination of contracts in agencies. Contemporary Accounting Research 5(2): 733-753.

Menon, K. and D. D. Williams. 2016. Audit report restrictions in debt covenants. Contemporary Accounting Research 33(2): 682-717.

Menon, K. and K. B. Schwartz. 1987. An empirical investigation of audit qualification decisions in the presence of going concern uncertainties. Contemporary Accounting Research 3(2): 302-315.

Mensah, Y. M. 1988. Exercising budgetary control in automated production environments. Contemporary Accounting Research 5(1): 222-249.

Menzefricke, U. and W. Smieliauskas. 1987. A comparison of the stratified difference estimator with some monetary-unit sampling estimators. Contemporary Accounting Research 4(1): 240-251.

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