Journal of Accounting Research

Cover image for Journal of Accounting Research

December 2001

Volume 39, Issue 3

Pages 405–725

  1. Original Articles

    1. Top of page
    2. Original Articles
    1. Option Value to Waiting Created by a Control Problem (pages 405–415)

      Anil Arya and Jonathan Glover

      Version of Record online: 17 DEC 2002 | DOI: 10.1111/1475-679X.00019

    2. Auditing in the Presence of Outside Sources of Information (pages 435–447)

      Mark Bagnoli, Mark Penno and Susan G. Watts

      Version of Record online: 17 DEC 2002 | DOI: 10.1111/1475-679X.00021

    3. Misstatement Direction, Litigation Risk, and Planned Audit Investment (pages 449–462)

      Orie Barron, Jamie Pratt and James D. Stice

      Version of Record online: 17 DEC 2002 | DOI: 10.1111/1475-679X.00022

    4. Tax and Regulatory Motivations for Issuing Non-voting, Non-convertible Preferred Stock (pages 463–480)

      Carolyn M. Callahan, Wayne H. Shaw and William D. Terando

      Version of Record online: 17 DEC 2002 | DOI: 10.1111/1475-679X.00023

    5. Electric Utility Stranded Costs: Valuation and Disclosure Issues (pages 495–512)

      Julia D’Souza and John Jacob

      Version of Record online: 17 DEC 2002 | DOI: 10.1111/1475-679X.00025

    6. The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution (pages 513–534)

      William L. Felix, Jr., Audrey A. Gramling and Mario j. Maletta

      Version of Record online: 17 DEC 2002 | DOI: 10.1111/1475-679X.00026

    7. Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting (pages 535–563)

      Michael Gibbins, Steven Salterio and Alan Webb

      Version of Record online: 17 DEC 2002 | DOI: 10.1111/1475-679X.00027

    8. Analyst Specialization and Conglomerate Stock Breakups (pages 565–582)

      Stuart C. Gilson, Paul M. Healy, Christopher F. Noe and Krishna G. Palepu

      Version of Record online: 17 DEC 2002 | DOI: 10.1111/1475-679X.00028

    9. Can Auditors Predict the Choices Made by Other Auditors? (pages 583–597)

      Karim Jamal and Hun-Tong Tan

      Version of Record online: 17 DEC 2002 | DOI: 10.1111/1475-679X.00029

    10. Auditor Reputation Building (pages 599–617)

      Brian W. Mayhew

      Version of Record online: 17 DEC 2002 | DOI: 10.1111/1475-679X.00030

    11. Cost-System Choice and Incentives—Traditional vs. Activity-Based Costing (pages 619–641)

      Birendra Mishra and Igor Vaysman

      Version of Record online: 17 DEC 2002 | DOI: 10.1111/1475-679X.00031

    12. Economic Consequences of the Declining Relevance of Financial Reports (pages 663–681)

      Nishi Sinha and John Watts

      Version of Record online: 17 DEC 2002 | DOI: 10.1111/1475-679X.00033

    13. Mutual Fund Manager Forecasting Behavior (pages 707–725)

      Richard H. Willis

      Version of Record online: 17 DEC 2002 | DOI: 10.1111/1475-679X.00035

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