AUTHOR INDEX TO VOLUME 84 Author Title ACITO, ANDREW A. Materiality Decisions and the Correction of (and BURKS Accounting Errors and JOHNSON) ALLEE, KRISTIAN D. The Demand for Financial Statements in an (and YOHN) Unregulated Environment: An Examination of the Production and Use of Financial Statements by Privately Held Small Businesses . BADERTSCHER, BRAD A. Earnings Management Strategies and the Trade-Off (and PHILLIPS between Tax Benefits and Detection Risk: To and PINCUS Contorm or Not to Contorm’?.... and REGO) BAIMAN, STANLEY Nonfinancial Performance Measures as Coordination (and BALDENIUS) Devices BALDENIUS, TIM Nonfinancial Performance Measures as Coordination (and BAIMAN) Dev ices BARNIV, RAN Do Analysts Practice What They Preach and Should (and HOPE Investors Listen? Effects of Recent Regulations and MYRING and THOMAS) BEMDrAaRnDy., sIiEsAiN C\& . CCOorrTnpoorraatree GWOovvVeerrnmaannccee aanncd Iinntteemran:ail CCOonnUtWrOo!l oOvvee!r (and HOITASH Financial Reporting: A Comparison of Regulatory and HOITASH) Regimes BEYER, ANNE Capital Market Prices, Management Forecasts, and Earnings Management BLOOMFIELD, ROBERT An Experimental Investigation of the Positive and (and HALES) BLOUIN, JENNIFER Capital Gains Taxes, Pricing Spreads, and Arbitrage: (and HAIL Evidence from Cross-Listed Firms in the U.S. ........ and YETMAN) BRADSHAW, MARK T. Analyst Information Processing, Financial Regulation, and Academic Research (Invited Commentary)..-..... BURKHARDT, KATRIN Accounting Transparency and the Asset Substitution (and STRAUSZ) Problem 2082 Author Index to Volume 84 BURKS, JEFFREY J. Materiality Decisions and the Correction of (and ACITO PCCOURUND MIIONS 2 55528 ve Sine dies Sea yews oes eee eta 659 and JOHNSON) CALLEN, JEFFREY. L. The Impact of Earnings on the Pricing of Credit (and LIVNAT DENA OIV AIS. oe srca ias cs oeo pense cone mae Be eee ee 1363 and SEGAL) CAMPBELL, DENNIS Organizational Design and Control across Multiple (and DATAR Markets: The Case of Franchising in the Convenience and SANDINO) SOC MELONSEE ins. athe eer te tose Ts 1749 CARCELLO, JOSEPH V. Rules Rather than Discretion in Audit Standards: (and VANSTRAELEN Going-Concern Opinions in Beigium.................. 1395 and WILLENBORG) CARSON, ELIZABETH Industry Specialization by Global Audit Firm HOURS oak 5 a cic coo saeco ak Mice ae eis aes Sak neers 355 CASSAR, GAVIN Financial Statement and Projection Preparation in ERLE VOMIT S oon oi ed oie oa ea a Shee emai zt CASTERELLA, JEFFREY R. Is Self-Regulated Peer Review Effective at Signaling (and JENSEN AICO ios hres MAA ay wae ioe owe a ae 713 and KNECHEL) CHANG. XIN The Effect of Auditor Quality on Financing (and DASGUPTA ERCISIING ocelotaet ee 1085 and HILARY) CHEN, CHIH-YING NASD Rule 2711 and Changes in Analysts’ (and CHEN) Independence in Making Stock Recommendations. .... 1041 CHEN, CLARA XIAOLING Who Really Matters? Revenue Implications of = Stakeholder Satisfaction in a Health Insurance MCAISARE ENON 5 5,5: os z:t1 5s 010 ints sia orm ee a er ee eee es 1781 CHEN, PETER F. NASD Rule 2711 and Changes in Analysts’ (and CHEN) Independence in Making Stock Recommendations. .... 1041 CHOI, JONG-HAG Cross-Listing Audit Fee Premiums: Theory and (and KIM AOC 6 i535; 0:5. 5) cas eecics ciceas weeraates sine mee siecle oe ans 1429 and LIU and SIMUNIC) CHUA, WAI FONG Assurance on Sustainability Reports: An International (and SIMNETT ROEM 5 a)5 50 isis Saistonrniina sa iatrn eee aeteerounerr aan 937 and VANSTRAELEN) The Accounting Review November 2009 American Accounting Association Author Index to Volume 84 2083 CICHELLO, MICHAEL S. Promotions Turnover, and Performance Evaluation: (and FEE Evidence from the Careers of Division Managers 1119 and HADLOCK and SONTI) CLOR-PROELL, SHANA M. The Effects of Expected and Actual Accountit no Choices on Judgments and Decisions 1465 DASGUPTA, SUDIPTO The | ffect of Auditor Quality on Financing (and CHANG Decisions and HILARY) DATAR, SRIKANT M Organizational Design and Control across M (and CAMPBELI Markets: The Case of Franchising in the ( and SANDINO) Store Industry DE FRANCO, GUS The | ormanc Analysts with a CFA (and ZHOU) Designation: The Role of Human-Capit Signaling Theories DECHOW, PATRICIA M Do Managers Time Securitization Transact (and SHAKESPEARE) Obtain Accounting Benefits? DENISON, CHRISTINE A Real Options and Escalation of C¢ Behavioral Analysis of Capital Investment Decisions DIAZ, MICHELLI CHANDLER Concede or Deny Do Management Pers (and WOLFE Affect Auditor Evaluation of Internal Con and MAULDIN) Devi ations? DICKHAUT, JOHN Market Efficiencies and Drift \ Computat (and XIN) Model. . DICKHAUT, JOHN The Brain as the Original Accounting Institut oO yn DIKOLLI, SHANE S Transient Institutional Ownership and CEO (and KULP Contracting. ... and SEDATOLE) DOWLING, CARLIN Appropriate Audit Support System Use: The Influence of Auditor, Audit Team, and Firm Factors DOYLE, JEFFREY T. The Timing of Earnings Announcements: An (and MAGILKE) Examination of the Strategic Disclosure Hypothesis ... DUTTA, SUNIL Hurdle Rates and Project DevelopIm ent Efforts (and FAN) The Accounting Review November 2009 American Accounting Association 2084 Author Index to Volume 84 ENGLE, TERRY J. Fraud Brainstorming Using Computer-Mediated (and LYNCH Communication: The Effects of Brainstorming and MURTHY) ‘Techmique and Paciiaion .. <4...5)5 56.s5ecce0 sa0ve sale ERKENS, DAVID H. Knowledge Sharing and Incentive Design in (and HWANG Production Environments: Theory and Evidence....... and EVANS III) EVANS III, JOHN H. Knowledge Sharing and Incentive Design in (and HWANG Production Environments: Theory and Evidence....... and ERKENS) FAN, QINTAO Hurdle Rates and Project Development Efforts ........ (and DUTTA) FEE, C. EDWARD Promotions, Turnover, and Performance Evaluation: (and CICHELLO Evidence from the Careers of Division Managers ..... and HADLOCK and SONTI) FENG, MEI Special Purpose Vehicles: Empirical Evidence on (and GRAMLICH Determinants and Earnings Management.............. and GUPTA) FERRI, FABRIZIO The Impact of Shareholder Activism on Financial (and SANDINO) Reporting and Compensation: The Case of Employee StOCK Options EXPGMBIEE . isc). oeiencie dese sind s nieve 433 FILES, REBECCA | Stealth Disclosure of Accounting Restatements........ 1495 (and SWANSON and TSE) FRANCIS, JERE R. Big 4 Office Size and Audit Quality .................. (and YU) FRANK, MARY MARGARET fax Reporting Aggressiveness and Its Relation to (and LYNCH Aggressive Financial Reporting ......................- 467 and REGO) GIVOLY, DAN The Quality of Analysts’ Cash Flow Forecasts ........ (and HAYN and LEHAVY) GONG, GUOJIN The Association between Management Earnings (and LI Forecast Extors ang ACcnials ..i3: 0.000 scosceecbcets 497 and XIE) GORE, ANGELA K. Why Do Cities Hoard Cash? Determinants and Implications of Municipal Cash Holdings ............. 183 The Accounting Review November 2009 American Accounting Association Author Index to Volume 84 2085 GRAMLICH, JEFFREY D. Special Purpose Vehicles: Empirical Evidence on (and FENG Determinants and Earnings Management and GUPTA) GUPTA, SANJAY Special Purpose Vehicles: Empirical Evidence on (and FENG Determinants and Earnings Management . and GRAMLICH) HADLOCK, CHARLES J. Promotions, Turnover, and Performance Evaluation: (and CICHELLO Evidence from the Careers of Division Managers 1119 and FEE and SONTI) HALES, JEFFREY An Experimental Investigation of the Positive and (and BLOOMFIELD) Negative Effects of Mutual Observation............... HAIL, LUZI Capital Gains Taxes, Pricing Spreads, and Arbitrage: (and BLOUIN Evidence from Cross-Listed Firms in the U.S. ........ and YETMAN) HAYN, CARLA The Quality of Analysts’ Cash Flow Forecasts 1877 (and GIVOLY and LEHAVY) HEWITT, MAX Improving Investors’ Forecast Accuracy when Operating Cash Flows and Accruals Are Differentially Persistent 1913 HILARY, GILLES The Effect of Auditor Quality on Financing (and CHANG DIECONN Soe odo abbeeds wes wiekases chee 1085 and DASGUPTA) HOFFMAN, VICKY B. Do Strategic Reasoning and Brainstorming Help (and ZIMBELMAN) Auditors Change Their Standard Audit Procedures in OSDONSS tO) FVGINE ISE? o.0i65c5 655 ciecnccevccdvusaneds HOITASH, RANI Corporate Governance and Internal Control over (and HOITASH Financial Reporting: A Comparison of Regulatory and BEDARD) PRC GME Ne asta) ao uote setiestbamezwasnens wdanseveeeeleeen 839 HOITASH, UDI Corporate Governance and Internal Control over (and HOITASH Financial Reporting: A Comparison of Regulatory and BEDARD) POP ywinas Sod Su cele oe rece doves een sae caiman wea 839 HOPE, OLE-KRISTIAN Do Analysts Practice What They Preach and Should (and BARNIV Investors Listen? Effects of Recent Regulations and MYRING and THOMAS) The Accounting Review November 2009 American Accounting Association 2086 Author Index to Volume 84 HWANG, YUHCHANG Knowledge Sharing and Incentive Design in (and ERKENS Production Environments: Theory and Evidence....... 1145 and EVANS III) JENSEN, KEVAN L. Is Self-Regulated Peer Review Effective at Signaling (and CASTERELLA PURMNGPREEY Pf ohccts oe ot clears ove cp olaresaidraticlom Mais insets 713 and KNECHEL) JOHNSON, W. BRUCE Materiality Decisions and the Correction of (and ACITO PCCCUPI OE SETTONS as fae ce Viigcbe ds os 0806s dame awees 659 and BURKS) KATZ, SHARON P. Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors (2007 American Accounting Association Competitive Manuscript PANVETE WV ERIE). <5 2d6 2th Gora deela eea erties Gronrare esa oe ee 623 KALYTA, PAUL Accounting Discretion, Horizon Problem, and CEO RCUIOMACH tv EC HOMO s ons. nara anton ae oe eee 1553 KATO, KAZUO Management Forecasts in Japan: An Empirical Study (and SKINNER of Forecasts that Are Effectively Mandated............ 13575 and KUNIMURA) KIM, JEONG-BON Cross-Listing Audit Fee Premiums: Theory and (and CHOI PIRES Sasa yo.s ce see Gee rae aa oI ei en eee oe ee 1429 and LIU and SIMUNIC) KNECHEL, W. ROBERT Is Self-Regulated Peer Review Effective at Signaling (and CASTERELLA AnditOuanty? \oscicScsetceetno niese e ins oa SIS 713 and JENSEN) KNECHEL, W. ROBERT A Modified Audit Production Framework: Evaluating _ (and ROUSE the Relative Efficiency of Audit Engagements......... 1607 and SCHELLEMAN) KOTHARI, S. P. The Effect of Disclosures by Management, Analysts, (and LI and Business Press on Cost of Capital, Return and SHORT) Volatility, and Analyst Forecasts: A Study Using SOMMEREVINANUSIS) Cc oS oiso ie hes oe sea dan edoccleeremeee s 1639 KUANG, XI (JASON) Reciprocity and the Effectiveness of Optimal Agency (and MOSER) MSOC ES x 5. inc eee ce es ee ee OL EIN eee ote 1671 KULP, SUSAN L. Transient Institutional Ownership and CEO (and DIKOLLI MSGRINRCEN cc coo rio el De Vesa Soars ne masles 737 and SEDATOLE) The Accounting Review November 2009 American Accounting Association Author Index to Volume 84 2087 KUNIMURA, MICHIO Management Forecasts in Japan: An Empirical Study (and KATO of Forecasts that Are Effectively Mandated an and SKINNER) LANDSMAN, WAYNE R. Auditor Switches in the Pre- and Post-Enron Eras: (and NELSON Risk or Realignment?......... and ROUNTREE) LAUX, CHRISTIAN Board Committees, CEO Compensation, and Earnings (and LAUX) MARADCINENE . 0... icese s' $69 LAUX, VOLKER Board Committees, CEO Compensation, and Earnings (and LAUX) Management S69 LEHAVY, REUVEN The Quality of Analysts’ Cash Flow Forecasts (and GIVOLY and HAYN) LI, EDWARD XUEJUN Market Reaction Surrounding the Filing of Periodic (and RAMESH) SEC Reports LI, LAURA YUE The Association between Management amings (and GONG Forecast Errors and Accruals . and XIE) LI, XU The Effect of Disclosures by Management, Analysts, (and KOTHARI and Business Press on Cost of Capital, Return and SHORT) Volatility, and Analyst Forecasts: A Study Using Content Analysis LIU, XIAOHONG Cross-Listing Audit Fee Premiums: Theory and (and CHOI UNC 5 te ca eee 1429 and KIM and SIMUNIC) LIVNAT, JOSHUA The Impact of Earnings on the Pricing of Credit (and CALLEN DIGI E WADI a6 Seiccs steetacarcere 1363 and SEGAL) LU, TONG Auditor Conservatism and Investment Efficiency . 1933 (and SAPRA) LYNCH, ANTOINETTE L. Fraud Brainstorming Using Computer-Mediated (and MURTHY Communication: The Effects of Brainstorming and ENGLE) Teehinque and: Pacwuation: . 23.60si.vc 6tee5ns6 e6esl en 1209 LYNCH, LUANN J. Tax Reporting Aggressiveness and Its Relation to (and FRANK Aggressive Financial Reporting ..... saa ene aren Poca 467 and REGO) The Accounting Review November 2009 American Accounting Association 2088 Author Index to Volume 84 MAAS, VICTOR S. Balancing the Dual Responsibilities of Business Unit (and MATEJKA) Controllers: Field and Survey Evidence ............... MAGILKE, MATTHEW J. The Timing of Earnings Announcements: An (and DOYLE) Examination of the Strategic Disclosure Hypothesis ... 157 MAGILKE, MATTHEW J. Are Independent Audit Committee Members (and MAYHEW Objective? Experimental Evidence .................... 1959 and PIKE) MATEJKA, MICHAL Balancing the Dual Responsibilities of Business Unit (and MAAS) Controllers: Field and Survey Evidence ............... 1233 MAULDIN, ELAINE G. Concede or Deny: Do Management Persuasion Tactics (and WOLFE Affect Auditor Evaluation of Internal Control and DIAZ) POEVIGMOIS 05 5 Soled aici cee cos eoeaie sw on wine om canes 2013 MAYHEW, BRIAN W. Are Independent Audit Committee Members (and MAGILKE Objective? Experimental Evidence .................... 1959 and PIKE) MOSER, DONALD V. Reciprocity and the Effectiveness of Optimal Agency (and KUANG) MSOMEIIB Ss 5 ecu initini semeqoness Sos casae sede aeews 1671 MURTHY, UDAY S. Fraud Brainstorming Using Computer-Mediated (and LYNCH Communication: The Effects of Brainstorming and ENGLE) FOCHRIGUE ANU RACHIMAGON 6 3 ci. vdisasces cntcaeednses's 1209 MYRING, MARK J.. Do Analysts Practice What They Preach and Should (and BARNIV Investors Listen? Effects of Recent Regulations ....... 1015 and HOPE and THOMAS) NAIKER, VIC Former Audit Partners on the Audit Committee and (and SHARMA) Internal Control Deficiencies...................00ee00: 559 NEKRASOV, ALEXANDER Fundamentals-Based Risk Measurement in (and SHROFF) INNS isos ASS Al Se Diile Seaee ene 1983 NELSON, KAREN K. Auditor Switches in the Pre- and Post-Enron Eras: (and LANDSMAN and ROUNTREE) ORPURT, STEVEN F. Do Direct Cash Flow Disclosures Help Predict Future (and ZANG) Operating Cash Flows and Earnings? ................. 893 ORTEGA, JAIME Employee Discretion and Performance Pay............ The Accounting Review November 2009 American Accounting Association Author Index to Volume 84 2089 PALMROSE, ZOE-VONNA Science, Politics, and Accounting: A View from the Potomac PHILLIPS, JOHN D. Earnings Management Strategies and the Trade-Off (and BADERTSCHER between Tax Benefits and Detection Risk: To and PINCUS Conform or Not to Conform?........ and REGO) PIKE, JOEL E. Are Independent Audit Committee Members (and MAGILKE Objective? Experimental Evidence ..... 1959 and MAYHEW) PINCUS, MORTON Earnings Management Strategies and the Trade-Off (and BADERTSCHER between Tax Benefits and Detection Risk: To and PHILLIPS Conform or Not to Conform?....... and REGO) PRAWITT, DOUGLAS F. Internal Audit Quality and Earnings Management (and SMITH and WOOD) RAJAN, MADHAV V. Objective versus Subjective Indicators of Managerial (and REICHELSTBIN) Aa ee rere ee a big- viaapiele ergs ea ee RAMESH, K. Market Reaction Surrounding the Filing of Periodic (and LI) SEC Reports REGO, SONJA Earnings Management Strategies and the Trade-Off (and BADERTSCHER between Tax Benefits and Detection Risk: To and PHILLIPS Conform or Not to Conform? and PINCUS) REGO, SONJA Tax Reporting Aggressiveness and Its Relation to (and FRANK Aggressive Financial Reporting ........ 467 and LYNCH) REICHELSTEIN, STEFAN Objective versus Subjective Indicators of Managerial (and RAJAN) PURINES oo idaaa esa tacsacsevaccdecetuceuceenaaees 209 ROUNTREE, BRIAN R. Auditor Switches in the Pre- and Post-Enron Eras: (and LANDSMAN Risk or Realignment? and NELSON) ROUSE, PAUL A Modified Audit Production Framework: Evaluating (and KNECHEL the Relative Efficiency of Audit Engagements and SCHELLEMAN) The Accounting Review November 2009 American Accounting Association 2090 Author Index to Volume 84 SANDINO, TATIANA Organizational Design and Control across Multiple (and CAMPBELL Markets: The Case of Franchising in the Convenience and DATAR) POLS TERRAIN is d onc Sree aa a a las a stekinuaieiary en tes SANDINO, TATIANA The Impact of Shareholder Activism on Financial (and FERRI) Reporting and Compensation: The Case of Employee DUCK COONS PRPCNSING 6.55.65 csecceslsedsc toccaysn s SAPRA, HARESH Auditor Conservatism and Investment Efficiency (and LU) SCHELLEMAN, CAREN A Modified Audit Production Framework: Evaluating (and KNECHEL the Relative Efficiency of Audit Engagements 1607 and ROUSE) SEDATOLE, KAREN L. Transient Institutional Ownership and CEO (and DIKOLLI GOIMRSCUIN ES x cccrcsein ou tnn Sa Cake aaa aerate sears eels Tt and KULP) SEGAL, DAN The Impact of Earnings on the Pricing of Credit (and CALLEN Default Swaps and LIVNAT) SHAKESPEARE, CATHERINE Do Managers Time Securitization Transactions to (and DECHOW) OMtain Accomitanie HCREMS? 5.5550..c te0c sse6ce v es es 99 SHALEV, RON The Information Content of Business Combination RD ERIG MINE CESO NL ogo oe -eco5 Ss oice So pin Wado. pine Kae tee SHARMA, DIVESH S. Former Audit Partners on the Audit Committee and (and NAIKER) Internal Control DEMRCIENCIES «6.060.666.0056 sccsscwesces cs SHORT, JAMES E. The Effect of Disclosures by Management, Analysts, (and KOTHARI and Business Press on Cost of Capital, Return and LI) Volatility, and Analyst Forecasts: A Study Using OUROB E MINSIS oS co. cx a oncmcnec usin noses owienee SHROFF, PERVIN K. Fundamentals-Based Risk Measurement in (and NEKRASOV) RUIN oa nore Poole bil Sond a Sisie Seerms inte iN apne la eiao-a re SIMNETT, ROGER Assurance on Sustainability Reports: An International (and VANSTRAELEN Comparison and CHUA) SIMUNIC, DAN A. Cross-Listing Audit Fee Premiums: Theory and (and CHOI Evidence and KIM and LIU) The Accounting Review November 2009 American Accounting Association