Management And Accounting Web

Contemporary Accounting Research 2015

Volume 32(1) - 32(4)

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

Contemporary Accounting Research 2010-2021  |  Journal Updates by Year

Allee, K. D., D. P. Lynch, K. R. Petroni and J. H. Schroeder. 2015. Do property taxes affect real operating decisions and market prices for crude oil? Contemporary Accounting Research 32(2): 736-762.

Baber, W. R., S. Kang, L. Liang and Z. Zhu. 2015. External corporate governance and misreporting. Contemporary Accounting Research 32(4): 1413-1442.

Bedard, J. and L. Courteau. 2015. Benefits and costs of auditor's assurance: Evidence from the review of quarterly financial statements. Contemporary Accounting Research 32(1): 308-335.

Bennett, G. B., R. C. Hatfield and C. Stefaniak. 2015. The effect of deadline pressure on pre-negotiation positions: A comparison of auditors and client management. Contemporary Accounting Research 32(4): 1507-1528.

Bertomeu, J. 2015. Incentive contracts, market risk, and cost of capital. Contemporary Accounting Research 32(4): 1337-1352.

Bloomfield, R., F. Hodge, P. Hopkins and K. Rennekamp. 2015. Does coordinated presentation help credit analysts identify firm characteristics? Contemporary Accounting Research 32(2): 507-527.

Bova, F., Y. Dou and O. Hope. 2015. Employee ownership and firm disclosure. Contemporary Accounting Research 32(2): 639-673.

Bol, J. C., G. Hecht and S. D. Smith. 2015. Managers' discretionary adjustments: The influence of uncontrollable events and compensation interdependence. Contemporary Accounting Research 32(1): 139-159.

Bonacchi, M., K. Kolev and B. Lev. 2015. Customer franchise - A hidden, yet crucial, asset. Contemporary Accounting Research 32(3): 1024-1049.

Bozanic, Z. and M. Thevenot. 2015. Qualitative disclosure and changes in sell-side financial analysts' information environment. Contemporary Accounting Research 32(4): 1595-1616.

Bratten, B., R. Jennings and C. M. Schwab. 2015. The effect of using a lattice model to estimate reported option values. Contemporary Accounting Research 32(1): 193-222.

Brown, K. E. 2015. Ex ante severance agreements and earnings management. Contemporary Accounting Research 32(3): 897-940.

Busco, C. and P. Quattrone. 2015. Exploring how the balanced scorecard engages and unfolds: Articulating the visual power of accounting inscriptions. Contemporary Accounting Research 32(3): 1236-1262.

Campbell, J. L. 2015. The fair value of cash flow hedges, future profitability, and stock returns. Contemporary Accounting Research 32(1): 243-279.

Cheng, C. S. A., H. He Huang and Y. Li. 2015. Hedge fund intervention and accounting conservatism. Contemporary Accounting Research 32(1): 392-421.

Choi, B., K. Jung and D. Lee. 2015. Trading behavior prior to public release of analyst reports: Evidence from Korea. Contemporary Accounting Research 32(1): 105-138.

Chue, T. K. 2015. Understanding cross-country differences in valuation ratios: A variance decomposition approach. Contemporary Accounting Research 32(4): 1617-1640.

De Franco, G., O. Hope, D. Vyas and Y. Zhou. 2015. Analyst report readability. Contemporary Accounting Research 32(1): 76-104.

De Waegenaere, A., R. Sansing and J. L. Wielhouwer. 2015. Financial accounting effects of tax aggressiveness: Contracting and measurement. Contemporary Accounting Research 32(1): 223-242.

Dhaliwal, D. S., P. T. Lamoreaux, C. S. Lennox and L. M. Mauler. 2015. Management influence on auditor selection and subsequent impairments of auditor independence during the post-SOX period. Contemporary Accounting Research 32(2): 575-607.

Doogar, R., S. P. Rowe and P. Sivadasan. 2015. Asleep at the wheel (again)? Bank audits during the lead-up to the financial crisis. Contemporary Accounting Research 32(1): 358-391.

Drake, M. S., D. T. Roulstone and J. R. Thornock. 2015. The determinants and consequences of information acquisition via EDGAR. Contemporary Accounting Research 32(3): 1128-1161.

Eldenburg, L. G., F. B. Gaertner and T. H. Goodman. 2015. The influence of ownership and compensation practices on charitable activities. Contemporary Accounting Research 32(1): 169-192.

Elliott, W. B. 2015. Discussion of "Does coordinated presentation help credit analysts identify firm characteristics." Contemporary Accounting Research 32(2): 528-533.

Evans, J. H. III., M. Feng, V. B. Hoffman, D. V. Moser and W. A. van der Stede. 2015. Points to consider when self-assessing your empirical accounting research. Contemporary Accounting Research 32(3): 1162-1192.

Filip, A., R. Labelle and S. Rousseau. 2015. Legal regime and financial reporting quality. Contemporary Accounting Research 32(1): 280-307.

Filzen, J. J. and K. Peterson. 2015. Financial statement complexity and meeting analysts' expectations. Contemporary Accounting Research 32(4): 1560-1594.

Francis, B., I. Hasan, J. C. Park and Q. Wu. 2015. Gender differences in financial reporting decision making: Evidence from accounting conservatism. Contemporary Accounting Research 32(3): 1285-1318.

Free, C. and P. R. Murphy. 2015. The ties that bind: The decision to co-offend in fraud. Contemporary Accounting Research 32(1): 18-54.

Fung, M. K. 2015. Cumulative prospect theory and managerial incentives for fraudulent financial reporting. Contemporary Accounting Research 32(1): 55-75.

Grenier, J. H., B. Pomeroy and M. T. Stern. 2015. The effects of accounting standard precision, auditor task expertise, and judgment frameworks on audit firm litigation exposure. Contemporary Accounting Research 32(1): 336-357.

Griffith, E. E., J. S. Hammersley and K. Kadous. 2015. Audits of complex estimates as verification of management numbers: How institutional pressures shape practice. Contemporary Accounting Research 32(3): 833-863.

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.

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.

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.

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.

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.

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.

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.

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

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

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.

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.

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.

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

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

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

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.

Neuman, S. S., T. C. Omer and A. M. Thompson. 2015. Determinants and consequences of tax service provider in the not-for-profit sector. Contemporary Accounting Research 32(2): 703-735.

Nikolaev, V. V. 2015. Outside blockholders' monitoring management and debt financing: An alternative perspective. Contemporary Accounting Research 32(4): 1405-1412.

Purda, L. and D. Skillicorn. 2015. Accounting variables, deception, and a bag of words: Assessing the tools of fraud detection. Contemporary Accounting Research 32(3): 1193-1223.

Schneider, G. T. and A. Scholze. 2015. Mandatory disclosure, generation of decision-relevant information, and market entry. Contemporary Accounting Research 32(4): 1353-1372.

Sengupta, P. and S. Zhang. 2015. Equity-based compensation of outside directors and corporate disclosure quality. Contemporary Accounting Research 32(3): 1073-1098.

Skaerbaek, P. and M. Christensen. 2015. Auditing and the purification of blame. Contemporary Accounting Research 32(3): 1263-1284.

Smith, M. J. 2015. Accounting conservatism and the efficient provision of capital to privately informed firms. Contemporary Accounting Research 32(2): 485-506.

Sun, Y., H. Tan and J. Zhang. 2015. Effect of concession-timing strategies in auditor-client negotiations: It matters who is using them. Contemporary Accounting Research 32(4): 1489-1506.

Tan, H. T., R. Libby and J. E. Hunton. 2015. When do analysis adjust for biases in management guidance? Effects of guidance track record and analysts' incentives. This articles corrects: Retracted: 2010. When do analysts adjust for biases in management guidance? Effects of guidance track record and analysts' incentives. Contemporary Accounting Research 27(1): 187-208. Contemporary Accounting Research 32(1): 1-2.

Van Rinsum, M. 2015. Discussion of "Managers' discretionary adjustments: The influence of uncontrollable events and compensation interdependence". Contemporary Accounting Research 32(1): 160-168.

Wahlen, J. M. 2015. Discussion of "The effects of norms on investor reactions to derivative use." Contemporary Accounting Research 32(4): 1555-1559.

Walker, S. P. 2015. Accounting and preserving the American way of life. Contemporary Accounting Research 32(4): 1676-1713.

Westerman, K. D., J. C. Bedard and C. E. Earley. 2015. Learning the "craft" of auditing: A dynamic view of auditors' on-the-job learning. Contemporary Accounting Research 32(3): 864-896.

Williams, P. F. and S. P. Ravenscroft. 2015. Rethinking decision usefulness. Contemporary Accounting Research 32(2): 763-788.

Winchel, J. 2015. Investor reaction to the ambiguity and mix of positive and negative argumentation in favorable analyst reports. Contemporary Accounting Research 32(3): 973-999.