Contemporary Accounting Research

Cover image for Contemporary Accounting Research

Summer 2010 (June)

Volume 27, Issue 2

Pages 343–358

  1. Articles

    1. Top of page
    2. Articles
    1. Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes (page 343)

      BENJAMIN C. AYERS, STACIE KELLEY LAPLANTE and SEAN T. MCGUIRE

      Version of Record online: 8 JUL 2010 | DOI: 10.1111/j.1911-3846.2010.01023_1.x

    2. Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes (pages 359–402)

      BENJAMIN C. AYERS, STACIE KELLEY LAPLANTE and SEAN T. MCGUIRE

      Version of Record online: 8 JUL 2010 | DOI: 10.1111/j.1911-3846.2010.01011.x

    3. Equity Valuation Effects of the Pension Protection Act of 2006 (page 345)

      JOHN L. CAMPBELL, DAN S. DHALIWAL and WILLIAM C. SCHWARTZ, Jr

      Version of Record online: 8 JUL 2010 | DOI: 10.1111/j.1911-3846.2010.01023_3.x

    4. An Analytical Model for External Auditor Evaluation of the Internal Audit Function Using Belief Functions (page 346)

      VIKRAM DESAI, ROBIN W. ROBERTS and RAJENDRA SRIVASTAVA

      Version of Record online: 8 JUL 2010 | DOI: 10.1111/j.1911-3846.2010.01023_4.x

    5. The Effect of Short Selling on Market Reactions to Earnings Announcements (page 348)

      DENNIS J. LASSER, XUE WANG and YAN ZHANG

      Version of Record online: 8 JUL 2010 | DOI: 10.1111/j.1911-3846.2010.01023_6.x

    6. Equity Valuation Effects of the Pension Protection Act of 2006 (pages 469–536)

      JOHN L. CAMPBELL, DAN S. DHALIWAL and WILLIAM C. SCHWARTZ JR.

      Version of Record online: 8 JUL 2010 | DOI: 10.1111/j.1911-3846.2010.01015.x

    7. The Economic Value of Auditing and Its Effectiveness in Public School Operations (page 349)

      YOSHIE SAITO and CHRISTOPHER S. MCINTOSH

      Version of Record online: 8 JUL 2010 | DOI: 10.1111/j.1911-3846.2010.01023_7.x

    8. The World Has Changed—Have Analytical Procedure Practices? (page 350)

      GREG TROMPETER and ARNOLD WRIGHT

      Version of Record online: 8 JUL 2010 | DOI: 10.1111/j.1911-3846.2010.01023_8.x

    9. Évaluation du crédit et fiscalité : l’incidence des écarts entre résultat comptable et résultat fiscal sur la variation des notations (page 351)

      BENJAMIN C. AYERS, STACIE KELLEY LAPLANTE and SEAN T. MCGUIRE

      Version of Record online: 8 JUL 2010 | DOI: 10.1111/j.1911-3846.2010.01023_9.x

    10. Répercussions de la Pension Protection Act de 2006 sur la valeur boursière (page 353)

      JOHN L. CAMPBELL, DAN S. DHALIWAL and WILLIAM C. SCHWARTZ, Jr

      Version of Record online: 8 JUL 2010 | DOI: 10.1111/j.1911-3846.2010.01023_11.x

    11. Un modèle analytique d’évaluation de l’audit interne faisant appel aux fonctions de croyance, à l’usage de l’auditeur externe (page 354)

      VIKRAM DESAI, ROBIN W. ROBERTS and RAJENDRA SRIVASTAVA

      Version of Record online: 8 JUL 2010 | DOI: 10.1111/j.1911-3846.2010.01023_12.x

    12. L’incidence de la vente à découvert sur les réactions du marchéà la publication des résultats (page 356)

      DENNIS J. LASSER, XUE WANG and YAN ZHANG

      Version of Record online: 8 JUL 2010 | DOI: 10.1111/j.1911-3846.2010.01023_14.x

    13. La valeur économique de l’audit et son efficacité dans le fonctionnement de l’école publique (page 357)

      YOSHIE SAITO and CHRISTOPHER S. MCINTOSH

      Version of Record online: 8 JUL 2010 | DOI: 10.1111/j.1911-3846.2010.01023_15.x

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