Volume InformationSource: The Accounting Review, Vol. 78, No. 4 (Oct., 2003), pp. 1101-1108Published by: American Accounting AssociationStable URL: http://www.jstor.org/stable/3203282 .

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AUTHOR INDEX TO VOLUME 78

Author Title

ADUT, DAVIT (and CREADY and LOPEZ)

Structuring Charges and CEO Cash Compensation: A Reexamination ...................................

ALI, ASHIQ (and HWANG and TROMBLEY)

ALLEN, ROBERT D. (and ELDER)

ASHBAUGH, HOLLIS (and LaFOND and MAYHEW)

BAGINSKI, STEPHEN P. (and WAHLEN)

BALDENIUS, TIM

BEATTY, ANNE (and WEBER)

BEDARD, JEAN C. (and JOHNSTONE)

BHATTACHARYA, UPTAL (and DAOUK and WELKER)

BONNER, SARAH E.

(and WALTHER and YOUNG)

BOSCHEN, JOHN F. (and DURU and GORDON and SMITH)

CARCELLO, JOSEPH V. (and NEAL)

Residual-Income-Based Valuation Predicts Future Stock Returns: Evidence on Mispricing vs. Risk

Explanations ........................................

A Longitudinal Field Investigation of Auditor Risk Assessments and Sample Size Decisions.............

Do Nonaudit Services Compromise Auditor

Independence? Further Evidence ....................

Residual Income Risk, Intrinsic Values, and Share Prices ..............................................

Delegated Investment Decisions and Private Benefits of Control ..........................................

The Effects of Debt Contracting on Voluntary Accounting Method Change.........................

Risk Management in Client Acceptance Decisions...

The World Price of Earnings Opacity................

Sophistication-Related Differences in Investors' Models of the Relative Accuracy of Analysts' Forecast Revisions ..................................

Accounting and Stock Price Performance in

Dynamic CEO Compensation Arrangements.........

Audit Committee Characteristics and Auditor Dismissals following "New" Going-Concern Reports .............................................

1101

Page

169

377

983

611

327

909

119

1003

641

679

143

95

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CHEN, PETER E (and ZHANG)

CHUNG, HYEESOO (and KALLAPUR)

CLEMENT, MICHAEL B. (and TSE)

CORE, JOHN E. (and GUAY and VERRECCHIA)

CREADY, WILLIAM H. (and ADUT and LOPEZ)

DAOUK, HAZEM (and BHATTACHARYA and WELKER)

DAVIS, JON S. (and HECHT and PERKINS)

DURU, AUGUSTINE (and BOSCHEN and GORDON and SMITH)

DUTTA, SUNIL

EAMES, MICHAEL J. (and GLOVER)

ELDER, RANDAL J. (and ALLEN)

FAIRFIELD, PATRICIA M. (and WHISENANT and YOHN)

FERGUSON, ANDREW (and FRANCIS and STOKES)

Heterogeneous Investment Opportunities in Multiple- Segment Firms and the Incremental Value Relevance of Segment Accounting Data........................

Client Importance, Nonaudit Services, and Abnormal A ccruals............................................

Do Investors Respond to Analysts' Forecast Revisions as if Forecast Accuracy Is All That M atters? ............................................

Price versus Non-Price Performance Measures in

Optimal CEO Compensation Contracts ..............

Structuring Charges and CEO Cash Compensation: A Reexamination ...................................

The World Price of Earnings Opacity................

Social Behaviors, Enforcement, and Tax Compliance Dynamics...........................................

Accounting and Stock Price Performance in

Dynamic CEO Compensation Arrangements .........

Capital Budgeting and Managerial Compensation: Incentive and Retention Effects......................

Earnings Predictability and the Direction of

Analysts' Earnings Forecast Errors ..................

A Longitudinal Field Investigation of Auditor Risk Assessments and Sample Size Decisions.............

Accrued Earnings and Growth: Implications for Future Profitability and Market Mispricing...........

The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing ..........................

1102

397

931

227

957

169

641

39

143

71

707

983

353

429

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FRANCIS, JERE R. (and FERGUSON and STOKES)

GLEASON, CRISTI A. (and LEE)

GLOVER, STEVEN M. (and EAMES)

GORDON, LAWRENCE A. (and BOSCHEN and DURU and SMITH)

GUAY, WAYNE R. (and CORE and VERRECCHIA)

HECHT, GARY (and DAVIS and PERKINS)

HEFLIN, FRANK (and SUBRAMANYAM and ZHANG)

HODDER, LESLIE (and McANALLY and WEAVER)

HWANG, LEE-SEOK (and ALI and TROMBLEY)

ITTNER, CHRISTOPHER D. (and LARCKER and MEYER)

JOHNSTONE, KARLA M. (and BEDARD)

JORGENSEN, BJORN N. (and KIRSCHENHEITER)

JUAREZ-VALDES, LUIS FELIPE (and SWANSON and REES)

The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing ..........................

Analyst Forecast Revisions and Market Price Discovery . .........................................

Earnings Predictability and the Direction of Analysts' Earnings Forecast Errors ..................

Accounting and Stock Price Performance in Dynamic CEO Compensation Arrangements.........

Price versus Non-Price Performance Measures in Optimal CEO Compensation Contracts ..............

Social Behaviors, Enforcement, and Tax Compliance Dynamics . .........................................

Regulation FD and the Financial Information Environment: Early Evidence........................

The Influence of Tax and Nontax Factors on Banks' Choice of Organizational Form......................

Residual-Income-Based Valuation Predicts Future Stock Returns: Evidence on Mispricing vs. Risk Explanations ........................................

Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard .....

Risk Management in Client Acceptance Decisions...

Discretionary Risk Disclosures ......................

The Contribution of Fundamental Analysis after a Currency Devaluation ..............................

1103

429

193

707

143

957

39

1

297

377

725

1003

449

875

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KADOUS, KATHRYN (and KENNEDY and PEECHER)

KALLAPUR, SANJAY (and BALDENIUS)

KENNEDY, S. JANE (and KADOUS and PEECHER)

KIRSCHENHEITER, MICHAEL T. (and JORGENSEN)

KUMAR, KRISHNA R. (and VISVANATHAN)

LaFOND, RYAN (and ASHBAUGH and MAYHEW)

LARCKER, DAVID F. (and ITTNER and MEYER)

LEE, CHARLES M. C. (and GLEASON)

LOPEZ, THOMAS J. (and ADUT and CREADY)

LOUIS, HENOCK

MANRY, DAVID

(and TIRAS and WHEATLEY)

MAYHEW, BRIAN W. (and ASHBAUGH and LaFOND)

McANALLY, MARY LEA (and HODDER and WEAVER)

The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Assessment of Client-Preferred Accounting Methods................

Client Importance, Nonaudit Services, and Abnormal A ccruals............................................

The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Assessment of Client-Preferred Accounting Methods................

Discretionary Risk Disclosures ......................

The Information Content of the Deferred Tax Valuation Allowance ................................

Do Nonaudit Services Compromise Auditor

Independence? Further Evidence ....................

Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard .....

Analyst Forecast Revisions and Market Price

Discovery...........................................

Structuring Charges and CEO Cash Compensation: A Reexamination ...................................

The Value Relevance of the Foreign Translation

Adjustment .........................................

The Influence of Interim Auditor Reviews on the Association of Returns with Earnings................

Do Nonaudit Services Compromise Auditor

Independence? Further Evidence ....................

The Influence of Tax and Nontax Factors on Banks' Choice of Organizational Form......................

1104

759

931

759

449

471

611

725

193

169

1027

251

611

297

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MEYER, MARSHALL W. (and ITTNER and LARCKER)

MYERS, JAMES N. (and MYERS and OMER)

MYERS, LINDA A. (and MYERS and OMER)

NEAL, TERRY L. (and CARCELLO)

NG, TERENCE BU-PEOW (and TAN)

OMER, THOMAS C. (and MYERS and MYERS)

PATTERSON, EVELYN R. (and SMITH)

PAYNE, JEFF L. (and THOMAS)

PEECHER, MARK E. (and KADOUS and KENNEDY)

PERKINS, JON D. (and DAVIS and HECHT)

PHILLIPS, JOHN (and PINCUS and REGO)

PHILLIPS, JOHN D.

PINCUS, MORTON (and PHILLIPS and REGO)

Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard .....

Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? ....................

Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? ....................

Audit Committee Characteristics and Auditor Dismissals following "New" Going-Concern Reports .............................................

Effects of Authoritative Guidance Availability and Audit Committee Effectiveness on Auditors' Judgments in an Auditor-Client Negotiation Context.............................................

Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? ....................

Materiality Uncertainty and Earnings Misstatement..

The Implications of Using Stock-Split Adjusted I/B/E/S Data in Empirical Research................

The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Assessment of Client-Preferred Accounting Methods................

Social Behaviors, Enforcement, and Tax Compliance Dynam ics ...........................................

Earnings Management: New Evidence Based on Deferred Tax Expense...............................

Corporate Tax-Planning Effectiveness: The Role of Compensation-Based Incentives .....................

Earnings Management: New Evidence Based on Deferred Tax Expense...............................

1105

725

779

779

95

801

779

819

1049

759

39

491

847

491

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PLUMLEE, MARLENE A.

REGO, SONJA OLHOFT (and PHILLIPS and PINCUS)

REES, LYNN (and SWANSON and JUAREZ-VALDES)

RYAN, STEPHEN G. (and ZAROWIN)

SEDATOLE, KAREN L.

SMITH, KIMBERLY J. (and BOSCHEN and DURU and GORDON)

SMITH, REED (and PATTERSON)

STOKES, DONALD J. (and FERGUSON and FRANCIS)

SUBRAMANYAM, K. R. (and HEFLIN and ZHANG)

SWANSON, EDWARD P. (and REES and JUAREZ-VALDES)

TAN, HUN-TONG (and NG)

TAN, HUN-TONG (and TROTMAN)

THOMAS, WAYNE B. (and PAYNE)

The Effect of Information Complexity on Analysts' Use of That Information ............................

Earnings Management: New Evidence Based on Deferred Tax Expense...............................

The Contribution of Fundamental Analysis after a

Currency Devaluation ..............................

Why Has the Contemporaneous Linear Returns-

Earnings Relation Declined? ........................

The Effect of Measurement Alternatives on a Nonfinancial Quality Measure's Forward-Looking Properties... .......................................

Accounting and Stock Price Performance in

Dynamic CEO Compensation Arrangements.........

Materiality Uncertainty and Earnings Misstatement ..

The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing ..........................

Regulation FD and the Financial Information Environment: Early Evidence........................

The Contribution of Fundamental Analysis after a

Currency Devaluation ...............................

Effects of Authoritative Guidance Availability and Audit Committee Effectiveness on Auditors'

Judgments in an Auditor-Client Negotiation Context .............................................

Reviewer's Responses to Anticipated Stylization Attempts by Preparers of Audit Workpapers .........

The Implications of Using Stock-Split Adjusted I/B/E/S Data in Empirical Research................

1106

275

491

875

523

555

143

819

429

1

875

801

581

1049

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TIRAS, SAMUEL L. (and MANRY and WHEATLEY)

TOWRY, KRISTY L.

TROMBLEY, MARK A. (and ALI and HWANG)

TROTMAN, KEN T. (and TAN)

TSE, SENYO Y. (and CLEMENT)

VERRECCHIA, ROBERT E. (and CORE and GUAY)

VISVANATHAN, GNANAKUMAR (and KUMAR)

WAHLEN, JAMES M. (and BAGINSKI)

WALTHER, BEVERLY R. (and BONNER and YOUNG)

WEAVER, CONNIE D. (and HODDER and McANALLY)

WEBER, JOSEPH (and BEATTY)

WELKER, MICHAEL (and BHATTACHARYA and DAOUK)

WHEATLEY, CLARK M. (and MANRY and TIRAS)

The Influence of Interim Auditor Reviews on the Association of Returns with Earnings................

Control in a Teamwork Environment-The Impact of Social Ties on the Effectiveness of Mutual M onitoring Contracts................................

Residual-Income-Based Valuation Predicts Future Stock Returns: Evidence on Mispricing vs. Risk Explanations .......................................

Reviewer's Responses to Anticipated Stylization Attempts by Preparers of Audit Workpapers .........

Do Investors Respond to Analysts' Forecast Revisions as if Forecast Accuracy Is All That M atters? ............................................

Price versus Non-Price Performance Measures in Optimal CEO Compensation Contracts ..............

The Information Content of the Deferred Tax Valuation Allowance................................

Residual Income Risk, Intrinsic Values, and Share P rices...............................................

Sophistication-Related Differences in Investors' Models of the Relative Accuracy of Analysts' Forecast Revisions ..................................

The Influence of Tax and Nontax Factors on Banks' Choice of Organizational Form......................

The Effects of Debt Contracting on Voluntary Accounting Method Change.........................

The World Price of Earnings Opacity................

The Influence of Interim Auditor Reviews on the Association of Returns with Earnings................

1107

251

1069

377

581

227

957

471

327

679

297

119

641

251

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WHISENANT, J. SCOTT (and FAIRFIELD and YOHN)

YOHN, TERI LOMBARDI (and FAIRFIELD and WHISENANT)

YOUNG, SUSAN M. (and BONNER and WALTHER)

ZAROWIN, PAUL A. (and RYAN)

ZHANG, GUOCHANG (and CHEN)

ZHANG, YUAN (and HEFLIN and SUBRAMANYAM)

Accrued Earnings and Growth: Implications for Future Profitability and Market Mispricing...........

Accrued Earnings and Growth: Implications for Future Profitability and Market Mispricing...........

Sophistication-Related Differences in Investors' Models of the Relative Accuracy of Analysts' Forecast Revisions ..................................

Why Has the Contemporaneous Linear Returns-

Earnings Relation Declined? ........................

Heterogeneous Investment Opportunities in Multiple- Segment Firms and the Incremental Value Relevance of Segment Accounting Data........................

Regulation FD and the Financial Information Environment: Early Evidence........................

1108

353

353

679

523

397

1

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