Table Of Content

AUTHOR INDEX TO VOLUME 71 Author Title AMIR, ELI The Effect of Accounting Aggregation on the Value- Relevance of Financial Disclosures: The Case of SFAS AMIR, ELI Multiperiod Analysis of Adoption Motives: The Case (and LIVNAT) of SFAS No. 106 ARYA, ANIL Verification of Historical Cost Reports by an Eco- (and GLOVER) nomic Agent ASARE, STEPHEN The Effect of Familiarity with the Preparer and (and McDANIEL) Task Complexity on the Effectiveness of the Audit Revi BALAKRISHNAN, RAMSJI Financial Benefits from JIT Adoption: Effects of Cus- (and LINSMEIER tomer Concentration and Cost Structure and VENKATACHALAM) BARTH, MARY E. Value-Relevance of Banks’ Fair Value Disclosures (and BEAVER under SFAS No. 107 and LANDSMAN) BARTOV, ELI Alternative Accounting Methods, Information Asym- (and BODNAR) metry and Liquidity: Theory and Evidence BEASLEY, MARK S. An Empirical Analysis of the Relation Between the Board of Director Composition and Financial State- ment Fraud BEAVER, WILLIAM H. Value-Relevance of Banks’ Fair Value Disclosures (and BARTH under SFAS No. 107 and LANDSMAN) BLOOMFIELD, ROBERT The Interdependence of Reporting Discretion and In- formational Efficiency in Laboratory Markets BOATSMAN, JAMES Market Valuation of Regulatory Assets in Public Util- (and LOUDDER ity Firms and KHURANA) BODNAR, GORDON Alternative Accounting Methods, Information Asym- (and BARTOV) metry and Liquidity: Theory and Evidence BONNER, SARAH Using Decision Aids to Improve Auditors’ Conditional (and LIBBY Probability Judgments and NELSON) 599 Author Title CHEN, KEVIN C.W. Going Concern Opinions and the Market’s Reaction to (and CHURCH) Bankruptcy Filings CHURCH, BRYAN Going Concern Opinions and the Market’s Reaction to (and CHEN) Bankruptcy Filings ELDENBURG, LESLIE Accounting System Management by Hospitals Operat- (and SODERSTROM) ing in a Changing Regulatory Environment FAIRFIELD, PATRICIA M. Accounting Classification and the Predictive Content (and SWEENEY of Earnings and YOHN) GLOVER, JONATHAN Verification of Historical Cost Reports by an Eco- (and ARYA) nomic Agent HACKENBRACK, KARL Auditors’ Incentives and Their Application of Finan- (and NELSON) cial Accounting Standards HALPERIN, ROBERT U.S. Income Tax Transfer Pricing Rules for Intan- (and SRINIDHI) gibles as Approximations of Arm’s Length Pricing .. HAND, JOHN R. M. Individuals’ Perceptions and Misperceptions of (and MAINES) Time Series Properties of Quarterly Earnings HEMMER, THOMAS Allocations of Sunk Capacity Costs and Joint Costs in a Linear Principal-Agent Model KHURANA, INDER K. Market Valuation of Regulatory Assets in Public Util- (and BOATSMAN ity Firms and LOUDDER) KING, RONALD R. Reputation Formation for Reliable Reporting: An Ex- perimental Investigation LANDSMAN, WAYNE R. Value-Relevance of Banks’ Fair Value Disclosures (and BARTH under SFAS No. 107 and BEAVER) LANG, MARK Corporate Disclosure Policy and Analyst Behavior (and LUNDHOLM) LIBBY, ROBERT Using Decision Aids to Improve Auditors’ Conditional (and BONNER Probability Judgments and NELSON) Author Title LINSMEIER, THOMAS J. Financial Benefits from JIT Adoption: Effects of Cus- (and BALAKRISHNAN tomer Concentration and Cost Structure and VENKATACHALAM) LIVNAT, JOSHUA Multiperiod Analysis of Adoption Motives: The Case (and AMIR) of SFAS No. 106 LOREK, KENNETH S. A Multivariate Time-Series Prediction Model for Cash- (and WILLINGER) Flow Data LOUDDER, MARTHA L. Market Valuation of Regulatory Assets in Public Util- (and BOATSMAN ity Firms and KHURANA) LUNDHOLM, RUSSELL Corporate Disclosure Policy and Analyst Behavior .. (and LANG) MAINES, LAUREEN A. Individuals’ Perceptions and Misperceptions of (and HAND) Time Series Properties of Quarterly Earnings McDANIEL, LINDA S. The Effect of Familiarity with the Preparer and Task (and ASARE) Complexity on the Effectiveness of the Audit Review MILLAR, JAMES A. The Economic Consequences of Accounting for Stock (and PETERSON Splits and Large Stock Dividends and RIMBEY) NATARAJAN, Stewardship Value of Earnings Components: Addi- RAMACHANDRAN tional Evidence on the Determinants of Executive Compensation NELSON, KAREN K. Fair Value Accounting for Commercial Banks: An Empirical Analysis of SFAS No. 107 NELSON, MARK W. Using Decision Aids to Improve Auditors’ Conditional (and BONNER Probability Judgments and LIBBY) NELSON, MARK W. Auditors’ Incentives and Their Application of Finan- (and HACKENBRACK) cial Accounting Standards PETERSON, CRAIG A. The Economic Consequences of Accounting for Stock (and MILLAR Splits and Large Stock Dividends and RIMBEY) Author Title RIMBEY, JAMES N. The Economic Consequences of Accounting for (and PETERSON Stock Splits and Large Stock Dividends and RIMBEY) SCHWARTZ, KENNETH B. Evidence of Regulatory Noncompliance with SEC (and SOO) Disclosure Rules on Auditor Changes SLOAN, RICHARD G. Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? .................. SODERSTROM, NAOMI Accounting System Management by Hospitals Cperat- (and ELDENBURG) ing in a Changing Regulatory Environment SOO, BILLY S. Evidence of Regulatory Noncompliance with SEC (and SCHWARTZ) Disclosure Rules on Auditor Changes SRINIDHI, BIN U.S. Income Tax Transfer Pricing Rules for Intan- (and HALPERIN) gibles as Approximations of Arm’s Length Pricing .. SUBRAMANYAM, K.R. Uncertain Precision and Price Reactions to Information SWEENEY, RICHARD J. Accounting Classification and the Predictive Content (and FAIRFIELD of Earnings and YOHN) VENKATACHALAM, Financial Benefits from JIT Adoption: Effects of MOHAN Customer Concentration and Cost Structure (and BALAKRISHNAN and LINSMEIER) WILLIAMS, PATRICIA A. The Relation Between a Prior Earnings Forecast by Management and Analyst Response to a Current Management Forecast WILLINGER, G. LEE A Multivariate Time-Series Prediction Model for (and LOREK) Cash-Flow Data YOHN, TERI LOMBARDI Accounting Classification and the Predictive Content (and FAIRFIELD of Earnings and SWEENEY) BOOK REVIEWS Author Title Reviewer Page Bologna, G. Jack Fraud Auditing and Forensic Accounting: W. STEVE 433 and Lindquist, New Tools and Techniques, Second ALBRECHT Robert J. Edition Canadian Institute of Financial Reporting in North America JUAN M. Chartered RIVERA Accountants, Instituto Mexicano de Contadores Publicos, Financial Accounting Standards Board Chatfield, Michael The History of Accounting: An Interna- GERMAIN B. and Vangermeersch, tional Encyclopedia BOER Richard Cooper, Robin When Lean Enterprises Collide: Compet- ing through Confrontation Hanlon, Gerard The Commercialisation of Accountancy: J. EDWARD Flexible Accumulation and the Transfor- KETZ mation of the Service Class Hopwood, Anthony G. Accounting as Social and Institutional JESSE F. and Miller, Peter Practice DILLARD Johnson, Sandra L., and Rush, Sean C. Reinventing the University: Managing and Financing Institutions of Higher DOYLE Z. Education WILLIAMS Mattessich, Richard Foundational Research in Accounting: YUJI IRI Professional Memoirs and Beyond