Contemporary Accounting Research

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  Año 2013, Vol. 30, Número 4

  • Enterprise risk management program quality: : determinants, value relevance, and the financial crisis

    Ryan Baxter, Jean C. Bedard, Rani Hoitash, Ari Yezegel

    • Resumen

    págs. 1264-1295

    

  • Corporate governance reform and executive incentives: : implications for investments and risk taking

    Daniel A. Cohen, Aiyesha Dey, Thomas z. Lys

    • Resumen

    págs. 1296-1332

    

  • Discussion of corporate governance reform and executive incentives: : implications for investments and risk taking

    Frank H. Selto, Marc Cussatt

    • Resumen

    págs. 1333-1343

    

  • Does mandatory adoption of IFRS improve accounting quality? preliminary evidence

    Anwer S. Ahmed, Michael Neel, Dechun Wang

    • Resumen

    págs. 1344-1372

    

  • Mandatory IFRS adoption and financial statement comparability

    Francois Brochet, Alan D. Jagolinzer, Edward J. Riedl

    • Resumen

    págs. 1373-1400

    

  • Turning up the volume: : an experimental investigation of the role of mutual monitoring in tournaments

    R. Lynn Hannan, Kristy L. Towry, Yue (May) Zhang

    • Resumen

    págs. 1401-1426

    

  • The effect of enterprise systems implementation on the firm information environment

    Carlos-Alberto Dorantes, Chan Li, Gary F. Peters, Vernon J. Richardson

    • Resumen

    págs. 1427-1461

    

  • Voluntary reporting incentives and reporting quality: : evidence from a reporting regime change for private firms in Taiwan

    Wuchun Chi, Dan Dhaliwal, Oliver Zhen Li, Tzong-Huei Lin

    • Resumen

    págs. 1462-1489

    

  • Home country investor protection, ownership structure and cross-listed firms' compliance with SOX-mandated internal control deficiency disclosures

    Guojin Gong, Bin Ke, Yong Yu

    • Resumen

    págs. 1490-1523

    

  • Credit ratings and CEO risk-taking incentives

    Yu Flora Kuang, Bo Qin

    • Resumen

    págs. 1524-1559

    

  • Earnings non-synchronicity and voluntary disclosure

    Guojin Gong, Laura Yue Li, Ling Zhou

    • Resumen

    págs. 1560-1589

    

  • Auditor fees and Fraud Firms

    Ariel Markelevich, Rebecca L. Rosner

    • Resumen

    págs. 1590-1625

    

  • Office size of big 4 auditors and client restatements

    Jere R. Francis, Paul N. Michas, Michael D. Yu

    • Resumen

    págs. 1626-1661