顶级期刊刊文速递|《Contemporary Accounting Research》2015年目录

推文作者：

曹源，中国人民大学会计系博士生

水皮，北京交通大学会计系博士生

1.When Do Analysts Adjust for Biases in Management Guidance? Effects of Guidance Track Record and Analysts' Incentives

H.-T. Tan, R. Libby and J. E. Hunton(1)

2.The Ties that Bind: The Decision to Co-Offend in Fraud , Clinton Free and Pamela R. Murphy(1)

3.Cumulative Prospect Theory and Managerial Incentives for Fraudulent Financial Reporting ,Michael K. Fung(1)

4.Analyst Report Readability

GusDe Franco, Ole-Kristian Hope, Dushyantkumar Vyas and Yibin Zhou(1)

5.Trading Behavior Prior to Public Release of Analyst Reports: Evidence from Korea

Bobae Choi, Kooyul Jung and Doowon Lee(1)

6.Managers' Discretionary Adjustments: The Influence of Uncontrollable Events and Compensation Interdependence

Jasmijn C. Bol, Gary Hecht and Steven D.Smith(1)

7.Discussion of “Managers' Discretionary Adjustments: The Influence of Uncontrollable Events and CompensationInterdependence”

Marcel van Rinsum(1)

8.The Influence of Ownership and Compensation Practices on Charitable Activities

Leslie G. Eldenburg, Fabio B. Gaertner andTheodore H. Goodman(1)

9.The Effect of Using a Lattice Model to Estimate Reported Option Values

Brian Bratten, Ross Jennings and Casey M.Schwab(1)

10.Financial Accounting Effects of Tax Aggressiveness: Contracting and Measurement

Anja de Waegenaere, Richard Sansing and Jacco L. WielhouwerV(1)

11.The Fair Value of Cash Flow Hedges,Future Profitability, and Stock Returns

John L. Campbell(1)

12.Legal Regime and Financial Reporting Quality

Andrei Filip, Réal Labelle and Stéphane Rousseau(1)

13.Benefits and Costs of Auditor's Assurance: Evidence from the Review of Quarterly Financial Statements

Jean Bédard and Lucie Courteau(1)

14.The Effects of Accounting Standard Precision, Auditor Task Expertise, and Judgment Frameworks on Audit Firm Litigation Exposure

Jonathan H. Grenier, Bradley Pomeroy andMatthew T. Stern(1)

15.Asleep at the Wheel (Again)? Bank Audits During the Lead-Up to the Financial Crisis

Rajib Doogar, Stephen P. Rowe and Padmakumar Sivadasan(1)

16.Hedge Fund Intervention and Accounting Conservatism

C.S. Agnes Cheng, Henry He Huang and Yinghua Li(1)

17.Information, Illiquidity, and Cost of Capital

Richard A. Lambert and Robert E.Verrecchia(2)

18.Agency Conflicts, Dividend Payout, and the Direct Benefits of Conservative Financial Reporting to Equity-Holders

Henock Louis and Oktay Urcan(2)

19.Accounting Conservatism and the Efficient Provision of Capital to Privately Informed Firms

Michael J. Smith(2)

20.Does Coordinated Presentation Help Credit Analysts Identify Firm Characteristics?

Robert Bloomfield, Frank Hodge, Patrick Hopkinsand Kristina Rennekamp(2)

21.Discussion of “Does Coordinated Presentation Help Credit Analysts Identify Firm Characteristics?”

W. Brooke Elliott(2)

22.The Impact of Changes in Regulation on Cost Behavior

Martin Holzhacker, Ranjani Krishnan and Matthias D. Mahlendorf(2)

23.Health-Care Costs: Discussion of “TheImpact of Changes in Regulation on Cost Behavior”

EvaLabro(2)

24.Auditsof Complex Estimates as Verification of Management Numbers: How Institutional Pressures Shape Practice

Emily E. Griffith, Jacqueline S. Hammersleyand Kathryn Kadous(3)

25.Learning the “Craft” of Auditing: A Dynamic View of Auditors' On-the-Job Learning

Kimberly D. Westermann, Jean C. Bedard and Christine E. Earley(3)

26.Ex Ante Severance Agreements and Earnings Management

Kareen E. Brown(3)

27.Making Sense of One Dollar CEO Salaries

Sophia J. W. Hamm, Michael J. Jung and Clare Wang(3)

28.Investor Reaction to the Ambiguity and Mix of Positive and Negative Argumentation in Favorable Analyst Reports

Jennifer Winchel(3)

29.Persistence Classifications When Forecasting Earnings Items

Max Hewitt, Ann Tarca and Teri LombardiYohn(3)

30.Customer Franchise—A Hidden, Yet Crucial,Asset

Massimiliano Bonacchi, Kalin Kolev and Baruch Lev(3)

31.“Crucial, Asset”

John R. M. Han(3)

32，The Mispricing of Cash Flows and Accruals at Different Life-Cycle Stages

Paul Hribar and Nir Yehuda(3)

33.Equity-Based Compensation of Outside Directors and Corporate Disclosure Quality

Partha Sengupta and Suning Zhang(3)

34.Performance Commitments of Controlling Shareholders and Earnings Management

Qingchuan Hou, Qinglu Jin, Rong Yang,Hongqi Yuan and Guochang Zhang(3)

35.The Determinants and Consequences of Information Acquisition via EDGAR

Michael S. Drake, Darren T. Roulstone and Jacob R. Thornock(3)

36.Points to Consider When Self-Assessing Your Empirical Accounting Research

John Harry Evans III, Mei Feng, Vicky B.Hoffman, Donald V. Moser and Wim A. van der Stede(3)

37.Accounting Variables, Deception, and a Bag of Words: Assessing the Tools of Fraud Detection

Lynnette Purda and David Skillicorn(3)

38.Discretionary Disclosures to Risk-AverseTraders: A Research Note

Bjorn N. Jorgensen and Michael T.Kirschenheiter(3)

39.Exploring How the Balanced Scorecard Engages and Unfolds: Articulating the Visual Power of Accounting Inscriptions

Cristiano Busco and Paolo Quattrone(3)

40.Auditing and the Purification of Blame

Peter Sk?rb?k and Mark Christensen(3)

41.Gender Differences in Financial Reporting Decision Making: Evidence from Accounting Conservatism

Bill Francis, Iftekhar Hasan, Jong ChoolPark and Qiang Wu(3)

42.Incentive Contracts, Market Risk, and Cost of

Capital (pages 1337–1352)

Jeremy Bertomeu（4）

43.Mandatory Disclosure, Generation of Decision-Relevant Information, and Market Entry (pages 1353–1372)

Georg T. Schneider and Andreas Scholze（4）

44.Outside Blockholders' Monitoring of Management and Debt Financing (pages 1373–1404)

Scott Liao（4）

45.Outside Blockholders' Monitoring of Management and Debt Financing: An Alternative Perspective (pages 1405–1412)，Valeri V. Nikolaev（4）

46.External Corporate Governance and Misreporting (pages 1413–1442)

William R. Baber, Sok-Hyon Kang, Lihong Liang and Zinan Zhu（4）

47.Does the Identity of Engagement Partners Matter? An Analysis of Audit Partner Reporting Decisions (pages 1443–1478)

W. Robert Knechel, Ann Vanstraelen and Mikko Zerni（4）

48.Discussion of “Does the Identity of Engagement Partner Matter? An Analysis of Audit Partner Reporting Decisions”(pages 1479–1488)

William R. Kinney Jr. （4）

49.Effect of Concession-Timing Strategiesin Auditor–Client Negotiations: It Matters Who Is Using Them (pages 1489–1506)

Yan Sun, Hun-Tong Tan and Jixun Zhang（4）

50.The Effect of Deadline Pressure on Pre-Negotiation Positions: A Comparison of Auditors and Client Management(pages 1507–1528)

G. Bradley Bennett, Richard C. Hatfield and Chad Stefaniak（4）

51.The Effects of Norms on Investor Reactions to Derivative Use (pages 1529–1554)

Lisa Koonce, Jeffrey Miller and Jennifer Winchel（4）

52.Discussion of “The Effects of Norms onInvestor Reactions to Derivative Use” (pages 1555–1559)

James M. Wahlen（4）

53.Financial Statement Complexity and Meeting Analysts’ Expectations (pages 1560–1594)

Joshua J. Filzen and Kyle Peterson（4）

54.Qualitative Disclosure and Changes inSell-Side Financial Analysts' Information Environment (pages 1595–1616)

Zahn Bozanic and Maya Thevenot（4）

55.Understanding Cross-Country Differencesin Valuation Ratios: A Variance Decomposition Approach (pages 1617–1640)

Timothy K. Chue

56.The Value of Political Ties Versus Market Credibility: Evidence from Corporate Scandals in China (pages 1641–1675)

Mingyi Hung, T. J. Wong and Fang Zhang

57.Accounting and Preserving the American Way of Life (pages 1676–1713)

Stephen P. Walker

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