THE ACCOUNTING REVIEW Index to Volume 66 1991 Published Quarterly by the AMERICAN ACCOUNTING ASSOCIATION THE ACCOUNTING REVIEW Index to Volume 66 1991 Published Quarterly by the AMERICAN ACCOUNTING ASSOCIATION AUTHOR INDEX TO VOLUME 66 Author Title Page AJINKYA, BIPIN B. Volume of Trading and the Dispersion in Financial Analysts’ (and ATIASE Earnings Forecasts 389 and GIFT) ALM, JAMES A Perspective on the Experimental Analysis of Taxpayer Re- porting 577 ASHTON, ALISON Experience and Error Frequency Knowledge as Potential HUBBARD Determinants of Audit Expertise 218 ATIASE, ROWLAND K. Volume of Trading and the Dispersion in Financial Analysts’ (and AJINKYA Earnings Forecasts 389 and GIFT) BABER, WILLIAM R. The Effect of Concern about Reported Income on Discre- (and FAIRFIELD tionary Spending Decisions: The Case of Research and and HAGGARD) Development BAIMAN, STANLEY The Value of Private Pre-Decision Information in a Principal- (and SIVARAMA- Agent Context KRISHNAN) BALAKRISHNAN, Information Acquisition and Resource Allocation Decisions . . RAMJI BALL, RAY Security Returns Around Earnings Announcements (and KOTHARI) BARTH, MARY E. Relative Measurement Errors Among Alternative Pension Asset and Liability Measures BARTH, MARY E. Supplemental Data and the Structure of Thrift Share Prices ... (and BEAVER and STINSON) BEAVER, WILLIAM H. Supplemental Data and the Structure of Thrift Share Prices . . . (and BARTH and STINSON) BECK, PAUL J. Experimental Evidence on Taxpayer Reporting Under Uncer- (and DAVIS and JUNG) BEDARD, JEAN C. Pattern Recognition, Hypotheses Generation, and Auditor (and BIGGS) Performance in an Analytical Task BIGGS, STANLEY F. Pattern Recognition, Hypotheses Generation, and Auditor (and BEDARD) Performance in an Analytical Task BRENNAN, MICHAEL J. | A Perspective on Accounting and Stock Prices BROWN, CLIFTON E. Configural Information Processing in Auditing: The Role of (and SOLOMON) Domain-Specific Knowledge CHOO, FREDDIE The Relationship Between Knowledge Structure and Judg- (and TROTMAN) ments for Experienced and Inexperienced Auditors COLLINS, JULIE H. The Taxpayer’s Labor and Reporting Decision: The Effect of (and PLUMLEE) Audit Schemes CREADY, WILLIAM M. The Information Content of Annual Reports: A Price and Trad- (and MYNATT) ing Response Analysis DAVIS, JON S. Experimental Evidence on Taxpayer Reporting Under Uncer- (and BECK and JUNG) DeFOND, MARK L. Incidence and Circumstances of Accounting Errors (and JIAMBALVO) ELLIOTT, JOHN A. The Evaluation by the Financial Markets of Changes in Bank (and HANNA Loan Loss Reserve Levels and SHAW) FAIRFIELD, The Effect of Concern about Reported Income on Discre- PATRICIA M. tionary Spending Decisions: The Case of Research and (and BABER Development and HAGGARD) Author Title FLEISCHMAN, British Entrepreneurs and Pre-Industrial Revolution Evidence RICHARD K. of Cost Management (and PARKER) FOSTER, TAYLOR W. III Valuation of Executive Stock Options and the FASB Proposal . (and KOOGLER and VICKREY) FREDERICK, DAVID M. Auditors’ Representation and Retrieval of Internal Control Knowledge FRUCOT, VERONIQUE Budgetary Participation, Locus of Control, and Mexican Man- (and SHEARON) agerial Performance and Job Satisfaction GIFT, MICHAEL J. Volume of Trading and the Dispersion in Finanacial Analysts’ (and AJINKYA Earnings Forecasts and ATIASE) GODFREY, JAMES Effectiveness of Rectification in Audit Sampling (and WURST and NETER) GRIFFIN, PAUL A. Latin American Lending by Major U.S. Banks: The Effects of (and WALLACH) Disclosures about Nonaccrual Loans and Loan Loss Pro- visions HAGGARD, JAMES A. The Effect of Concern about Reported Income on Discre- (and BABER tionary Spending Decisions: The Case of Research and and FAIRFIELD) Development HALPERIN, ROBERT M. U.S. Income Tax Transfer-Pricing Rules and Resource Alloca- (and SRINIDH]) tion: The Case of Decentralized Multinational Firms HAND, JOHN R. M. Extended Functional Fixation and Security Returns Around Earnings Announcements: A Reply to Ball and Kothari. . . HANNA, J. DOUGLAS The Evaluation by the Financial Markets of Changes in Bank (and ELLIOTT Loan Loss Reserve Levels..........seeeseees a hia and SHAW) HOGARTH, ROBIN M. A Perspective on Cognitive Research in Auditing JIAMBALVO, JAMES Incidence and Circumstances of Accounting Errors (and DeFOND) JUNG, WOON-OH Experimental Evidence on Taxpayer Reporting Under Uncer- (and BECK SR icanimsnaa yidandaatendin cstigkeeaae asia and DAVIS) KACHELMEIER, A Laboratory Market Examination of the Consumer Price STEVEN J. Response to Information about Producers’ Costs and (and LIMBERG Profits and SCHADEWALD) KHURANA, INDER Security Market Effects Associated with SFAS No. 94 Con- cerning Consolidation Policy KOOGLER, PAUL R. Valuation of Executive Stock Options and the FASB Pro- (and FOSTER III PEE kerk kewen'skaeansee bance’ re rye and VICKREY) KOTHARI, S. P. Security Returns Around Earnings Announcements (and BALL) LIM, SUK S. Efficiency of Asset Valuation Rules Under Price Movement (and SUNDER) and Measurement Errors LIMBERG, STEPHEN T. A Laboratory Market Examination of the Consumer Price (and KACHELMEIER Response to Information about Producers’ Costs and and SCHADEWALD) LUNDHOLM, What Affects the Efficiency of a Market? Some Answers from RUSSELL, J. the Laboratory MADDALA, G. S. A Perspective on the Use of Limited-Dependent and Qualita- tive Variables Models in Accounting Research .......... MENON, KRISH- Auditor Credibility and Initial Public Offerings NAGOPAL (and WILLIAMS) MOONITZ, MAURICE Mernsrial, William Joseph Vatter—(1905-1990) Author Title MORSE, DALE Earnings Announcements and the Convergence (or Diver- (and STEPHAN gence) of Beliefs and STICE) MYNATT, PATRICIA G. The Information Content of Annual Reports: A Price and Trad- (and CREADY) ing Response Analysis NETER, JOHN Effectiveness of Rectification in Audit Sampling (and WURST and GODFREY) PARKER, LEE D. British Entrepreneurs and Pre-Industrial Revolution Evidence (and FLEISCHMAN) of Cost Management PLUMLEE, R. DAVID The Taxpayer’s Labor and Reporting Decision: The Effect of (and COLLINS) Audit Schemes RASP, JOHN Tradeoffs in the Choice Between Logit and OLS for Account- (and STONE) ing Choice Studies ROSHWALB, ALAN Using Information in Addition to Book Value in Sample De- (and WRIGHT) signs for Inventory Cost Estimation SCHADEWALD, A Laboratory Market Examination of the Consumer Price MICHAEL S. Response to Information about Producers’ Costs and (and KACHELMEIER Profits and LIMBERG) SHAW, WAYNE H. The Evaluation by the Financial Markets of Changes in Bank (and ELLIOTT Loan Loss Reserve Levels and HANNA) SHEARON, WINSTON T. Budgetary Participation, Locus of Control, and Mexican Man- (and FRUCOT) agerial Performance and Job Satisfaction SHEHATA, MOHAMED Self-Selection Bias and the Economic Consequences of Accounting Regulation: An Application of Two-Stage Switching Regression to SFAS No. 2 SHEVLIN, TERRY The Valuation of R&D Firms with R&D Limited Partnerships . . SIVARAMAKRISHNAN, The Value of Private Pre-Decision Information in a Principal- KONDURU Agent Context (and BAIMAN) SOLOMON, IRA Configural Information Processing in Auditing: The Role of (and BROWN) Domain-Specific Knowledge SPIRES, ERIC E. Auditors’ Evaluation of Test-of-Control Strength SRINIDHI, BIN U.S. Income Tax Transfer-Pricing Rules and Resource Alloca- {and HALPERIN) tion: The Case of Decentralized Multinational Firms STEPHAN, JENS Earnings Announcements and the Convergence (or Diver- (and MORSE gence) of Beliefs and STICE) STICE, EARL K. The Market Reaction to 10-K and 10-Q Filings and to Subse- quent The Wall Street Journal Earnings Announcements .. STICE, EARL K. Earnings Announcements and the Convergence (or Diver- (and MORSE gence) of Beliefs and STEPHAN) STICE, JAMES D. Using Financial and Market Information to Identify Pre- Engagement Factors Associated with Lawsuits Against Auditors STICKEL, SCOTT E. Common Stock Returns Surrounding Earnings Forecast Revi- sions: More Puzzling Evidence STINSON, CHRIS- Supplemental Data and the Structure of Thrift Share Prices . . . TOPHER H. (and BARTH and BEAVER) STONE, MARY Tradeoffs in the Choice Between Logit and OLS for Account- (and RASP) ing Choice Studies SUNDER, SHYAM Efficiency of Asset Valuation Rules Under Price Movement (and LIM) and Measurement Errors Author Title SWAMINATHAN, SIVA The Impact of SEC Mandated Segment Data on Price Vari- ability and Divergence of Beliefs TROTMAN, KEN T. The Relationship Between Knowledge Structure and Judg- (and CHOO) ments for Experienced and Inexperienced Auditors .. VICKREY, DON Valuation of Executive Stock Options and the FASIs Pro- (and FOSTER III and KOOGLER) WALLACH, SAMOA J. R. Latin American Lending by Major U.S. Banks: The Effects of (and GRIFFIN) Disclosures about Nonaccrual Loans and Loan Loss Provisions WANG, SHIING-WU The Relation Between Firm Size and Effective Tax Rates: A Test of Firms’ Political Success WILLIAMS, DAVID D. Auditor Credibility and Initial Public Offerings (and MENON) WRIGHT, ROGER L. Using Information in Addition to Book Value in Sample- (and ROSHWALB) Designs for Inventory Cost Estimation WURST, JOHN Effectiveness of Rectification in Audit Sampling (and NETER and GODFREY) YOUNG, S. DAVID Interest Group Politics and the Licensing of Public Accoun- BOOK REVIEWS Author Title Reviewer Archer, S., S. McLeay, Audit Reports on the Financial Statements of MOHAMED E. A. and J.-.B. DuFour European Multinational Companies: A HUSSEIN Comparative Study Bannock, G. Taxation in the European Community: The MARK A. SEGAL Small Business Perspective Berg, J., L. Daley, The Value of Communication in Agency Con- RUSSELL F. Gigler, tracts: Theory and Experimental Evidence LUNDHOLM and C. Kanodia and NAHUM MELUMAD Blazek, J. Tax and Financial Planning for Tax-Exempt DARLENE K. Organizations: Forms, Checklists, Proce- AHNBERG dures Boritz, J. E. Approaches to Dealing with Risk and Uncer- JOHN P. WENDELL tainty Bromwich, M., Management Accounting: Evolution not Revo- JAMES A. and A. Bhimani lution HENDRICKS Canadian Institute of Accounting and Reporting for Physical Assets JESSE W. HUGHES Chartered Accoun- by Governments tants Canto, V. A., Monetary Policy, Taxation, and International ROBERT C. and A. B. Laffer Investment Strategy RICKETTS Chant, P. D. The Financial Statement Presentation of Cor- ROSANNE M. porate Financing Activities MOHR Combs, H. M., Accountability of Local Authorities in England JOSEPH R. RAZEK and J. R. Edwards and Wales, 1831-1935 Cooke, T. E. An Empirical Study of Financial Disclosures by JUDITH RAMAGLIA Swedish Companies Cattell, P. G., Accounting Ethics: A Practical Guide for Pro- JOANNE ROCKNESS and T. M. Perlin fessionals Cowell, F. A. Cheating the Government: The Economics of ROBERT J. ROLFE Tax Evasion Donaldson, J. Key Issues in Business Ethics ALAN REINSTEIN Author Title Reviewer Page Edwards, A., Expert Systems in Accounting JAMES V. HANSEN 423 and N. A. D. Connell Gaffikin, M. J. R. Accounting Methodology and the Work of JOSEPH H. 659 R. J. Chambers ANTHONY Garrison, S. H. The Financial Impact of Corporate Events on JAMES O. 660 Corporate Stakeholders HORRIGAN Heyman, H. G., Opportunity Cost in Finance and Accounting ARA G. VOLKAN 868 and R. Bloom | Ketz, J. E., R. K. Doogar, A Cross-Industry Analysis of Financial Ratios: YAW M. MENSAH 869 and D. E. Jensen Comparability and Corporate Performance | Lesko, M. The Federal Data Base Finder JOSEPH WEINTROP 870 | Madden, D. L., Management Accountants: Responding to PIERRE L. TITARD 661 and J. R. Holmes Change—An Exploratory Study | Miranti, Jr., P. J. Accountancy Comes of Age: The Development DALE L. FLESHER 662 of an American Profession, 1886-1940 Monden, Y., Japanese Management Accounting: A World KAY M. POSTON 204 and M. Sakurai, Eds. Class Approach to Profit Management Needles, B. E., Comparative International Accounting Edu- THOMAS B. 424 and V. K. Zimmer- cational Standards CLEVENGER man, Eds. Nobes, C. Interpreting European Financial Statements: LEE H. 425 Towards 1992 RADEBAUGH Ruch, W. V. International Handbook of Corporate Com- V. K. ZIMMERMAN 205 munication Samuelson, L. A. Models of Accounting Information Systems: GRAHAM GAL 206 The Swedish Case | Stalk, Jr., G., Competing Against Time—How Time-Based ALFRED J. 207 and T. M. Hout Competition is Reshaping Global Markets NANNI, JR. | Thierauf, R. J. Expert Systems in Finance and Accounting TERRY L. 209 CAMPBELL | Van Dijk, J. C., Expert Systems in Auditing PAUL JOHN 871 i and P. Williams STEINBART | Winsten, I. Accounting Software and the Microcomputer: PHILLIP D. 426 A Practical Guide to Evaluation and Imple- HARSHA mentation