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Accounting Review

Latest Issue: 10/01/2003

In This Issue

1-8 (of 8) related articles Items per page
1. Control in a teamwork environment--the impact of social ties on the...
ABSTRACT: This study examines control in a teamwork setting, experimentally investigating two financial incentive systems that have been proposed in the agency-theory-based analytic literature. Both ...
(PERIODICAL ARTICLE)
2. The implications of using stock-split adjusted I/B/E/S data in empirical...
ABSTRACT: The purpose of this study is to highlight issues of interest to researchers employing the I/B/E/S earnings and forecast data. I/B/E/S has traditionally provided ...
(PERIODICAL ARTICLE)
3. The value relevance of the foreign translation adjustment.
ABSTRACT: The study presents an economic analysis of the foreign translation adjustment and empirically examines the association between change in firm value and the foreign ...
(PERIODICAL ARTICLE)
4. Risk management in client acceptance decisions.
ABSTRACT: This paper examines whether risk-management strategies (specifically, the use of specialist personnel and higher billing rates) moderate the effect of risk on client acceptance ...
(PERIODICAL ARTICLE)
5. A longitudinal field investigation of auditor risk assessments and sample...
ABSTRACT: This study examines changes in auditor risk assessments and sample size decisions based on information gathered from three large accounting firms for audits during ...
(PERIODICAL ARTICLE)
6. Price versus non-price performance measures in optimal CEO compensation...
ABSTRACT: We empirically examine standard agency predictions about how performance measures are optimally weighted to provide CEO incentives. Consistent with prior empirical research, we document ...
(PERIODICAL ARTICLE)
7. Client importance, nonaudit services, and abnormal accruals.
ABSTRACT: The economic theory of auditor independence (DeAngelo 1981b) suggests that auditors' incentives to compromise their independence are related to client importance. Using ratios of ...
(PERIODICAL ARTICLE)
8. Delegated investment decisions and private benefits of control.
ABSTRACT: This paper studies the capital budgeting process in a setting where a manager is privately informed about the profitability of an investment project and ...
(PERIODICAL ARTICLE)
1-8 (of 8) related articles Items per page
1-8 (of 8) related articles

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