Contemporary Accounting Research

Cover image for Contemporary Accounting Research

Summer 2004

Volume 21, Issue 2

Pages 271–491

  1. Original Article

    1. Top of page
    2. Original Article
    1. Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain (pages 271–301)

      THOMAS AHRENS and CHRISTOPHER S. CHAPMAN

      Article first published online: 15 JAN 2010 | DOI: 10.1506/VJR6-RP75-7GUX-XH0X

    2. Reconciling Financial Information at Varied Levels of Aggregation (pages 303–324)

      ANIL ARYA, JOHN C. FELLINGHAM, BRIAN MITTENDORF and DOUGLAS A. SCHROEDER

      Article first published online: 15 JAN 2010 | DOI: 10.1506/A0H4-7XMD-DL60-37C5

    3. The Effectiveness of Alternative Risk Assessment and Program Planning Tools in a Fraud Setting (pages 325–352)

      STEPHEN K. ASARE and ARNOLD M. WRIGHT

      Article first published online: 15 JAN 2010 | DOI: 10.1506/L20L-7FUM-FPCB-7BE2

    4. Testing the “Inverted-U” Phenomenon in Moral Development on Recently Promoted Senior Managers and Partners (pages 353–367)

      RICHARD A. BERNARDI and DONALD F. ARNOLD SR.

      Article first published online: 15 JAN 2010 | DOI: 10.1506/L5PE-4JXY-8GTB-CEQN

    5. The Impact of Mandated Disclosure on Performance-Based CEO Compensation (pages 369–398)

      JANE A. CRAIGHEAD, MICHEL L. MAGNAN and LINDA THORNE

      Article first published online: 15 JAN 2010 | DOI: 10.1506/BPCX-D3FC-Y8VY-M541

    6. Recognition and Disclosure Reliability: Evidence from SFAS No. 106 (pages 399–429)

      PAQUITA Y. DAVIS-FRIDAY, CHAO-SHIN LIU and H. FRED MITTELSTAEDT

      Article first published online: 15 JAN 2010 | DOI: 10.1506/T0VC-Q15Y-W5QV-4UKQ

    7. You have free access to this content
      Last-Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts (pages 431–459)

      DAN S. DHALIWAL, CRISTI A. GLEASON and LILLIAN F. MILLS

      Article first published online: 15 JAN 2010 | DOI: 10.1506/TFVV-UYT1-NNYT-1YFH

    8. How Are Earnings Managed? An Examination of Specific Accruals (pages 461–491)

      CAROL A. MARQUARDT and CHRISTINE I. WIEDMAN

      Article first published online: 15 JAN 2010 | DOI: 10.1506/G4YR-43K8-LGG2-F0XK

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