Final
Reading
List – Fall 2007
This list may change over time if I find articles I like more than those currently assigned. However, I will keep this list up to date.
You
will need to have the username and password information provided on the syllabus
to get to the articles. Just click here,
find the article you are ready to read or download, then type in the login
information. If you loose the login information, please email
me.
Example Articles
E1.
Turner,
Lynn E., "Learnings from Accounting History: Will We Get it Right this
Time?" Issues in Accounting Education (2006): 383-407.
E2.
Zeff,
Stephen A., "How the U.S. Accounting Profession Got Where It Is Today: Part
I." Accounting Horizons (2003): 189-205.
E3.
Zeff,
Stephen A., "How the U.S. Accounting Profession Got Where It Is Today: Part
II." Accounting Horizons (2003): 267-286.
E4.
McMillan, Keith P., 1998.
“The Science of Accounts: Bookkeeping Rooted in the Ideal of
Science.” Accounting Historians Journal 25(2):
1-33.
E5.
Sterling, Robert R.,
"Toward a Science of Accounting." Financial Analysts Journal (1975):
28.
E6.
Kam,
Vernon, "Judgment and the Scientific Trend in Accounting." Journal of
Accountancy (1973): 52-57.
E7.
Chambers,
R. J., "Metrical and Empirical Laws in Accounting." Accounting
Horizons (1991): 1-15.
E8.
Stamp,
Edward, "Why Can Accounting Not Become a Science Like Physics?" Abacus
(1981): 13-27.
E9.
Heath,
Loyd C., "Accounting, Communication, and the Pygmalion Syndrome."
Accounting Horizons (1987): 1-8.
E10.
Thornton,
Daniel B., "Theory and Metaphor in Accounting." Accounting Horizons
(1988): 1-9.
E11.
Burton,
John C. and Robert J. Sack, "Time for Some Lateral Thinking."
Accounting Horizons (1991): 118-122.
E12.
Gordon,
Teresa P. and Jason C. Porter, "Academic Research in Accounting: A Guide
for Practioners (and Practitioners to Be)." Working Paper (2007): .
.
E13.
Leisenring,
James J. and L. Todd Johnson, "Accounting Research: On the Relevance of
Research to Practice." Accounting Horizons (1994): 74-79.
E14.
Watts,
Ross L. and Jerold L. Zimmerman, "The Demand for and Supply of Accounting
Theories: The Market for Excuses." Accounting Review (1979): 273.
E15.
Beaver,
William H., "The Information Content of Annual Earnings
Announcements." Journal of Accounting Research (1968): 67.
E16.
Sloan,
Richard G., "Do Stock Prices Fully Reflect Information in Accruals and Cash
Flows About Future Earnings?" Accounting Review (1996): 289-315.
E17.
Xie,
Hong, "The Mispricing of Abnormal Accruals." Accounting Review (2001):
357-373.
E18.
Copeland,
Jr James E., "Ethics as an Imperative." Accounting Horizons (2005):
35-43.
E19.
Castellano,
Joseph F., Kenneth Rosenzweig and Harper A. Roehm, "How Corporate Culture
Impacts Unethical Distortion of Financial Numbers." Management Accounting
Quarterly (2004): 37-41.
E20.
Jensen,
Michael C. and Kevin J. Murphy, "Performance Pay and Top-Management
Incentives." Journal of Political Economy (1990): 225.
E21.
Yermack,
David, "Good timing: CEO stock option awards and company news
announcements." Journal of Finance (1997): 449.
E22.
Adut,
Davit, William H. Cready and Thomas J. Lopez, "Restructuring Charges and
CEO Cash Compensation: A Reexamination." Accounting Review (2003): 169-192.
E23.
Nelson,
Mark W., John A. Elliott and Robin L. Tarpley, "How Are Earnings Managed?
Examples from Auditors." Accounting Horizons (2003): 17-35.
E24.
Dechow,
Patricia M. and Douglas J. Skinner, "Earnings Management: Reconciling the
Views of Accounting Academics, Practitioners, and Regulators." Accounting
Horizons (2000): 235.
E25.
Rosenfield,
Paul, "What Drives Earnings Management?" Journal of Accountancy
(2000): 106-110.
E26.
Watts,
Ross L., "Conservatism in Accounting Part I: Explanations and
Implications." Accounting Horizons (2003): 207-221.
E27.
Schipper,
Katherine, "Principles-Based Accounting Standards." Accounting
Horizons (2003): 61.
E28.
Nobes,
Christopher W., "Rules-Based Standards and the Lack of Principles in
Accounting." Accounting Horizons (2005): 25-34.
E29.
Guenther,
David A. and Danqing Young, "The association between financial accounting
measures and real economic activity: a multinational study." Journal of
Accounting and Economics (2000): 53-72.
E30.
Barth,
Mary E., Greg Clinch and Toshi Shibano, "International accounting
harmonization and global equity markets." Journal of Accounting and
Economics (1999): 201-235.
E31.
Leuz,
Christian, "IAS Versus U.S. GAAP: Information Asymmetry Based Evidence from
Germany's New Market." Journal of Accounting Research (2003): 445-472.
E32.
Harris,
Mary S. and Karl A. Muller III, "The market valuation of IAS versus US-GAAP
accounting measures using Form 20-F reconciliations." Journal of Accounting
& Economics (1999): 285-312.
E33.
Zeff,
Stephen A., ""Political" Lobbying on Proposed Standards: A
Challenge to the IASB." Accounting Horizons (2002): 43-54.
E34.
Street,
Donna L., "Large Firms Envision Worldwide Convergence of Standards."
Accounting Horizons (2002): 215-218.
E35.
Baetge,
Jorg, Helmut Berndt, Hans-Georg Bruns, Walter Busse Von Colbe, Adolf Gerhard
Coenenberg, Helmut Korst, Herbert Lederle, Albrecht Metze, Dieter Ordelheide,
Hans-Dieter Pfingsten, Herbert Reinhard, Christian Schnicke, Jurgen Schwitters,
Thomas Seeberg, Gunther Siepe, Peter Urban, Hans Weber, Albert Weismuller and
Klaus V. Wysocki, "German Accounting Principles: An Institutionalized
Framework." Accounting Horizons (1995): 92-99.
E36.
Gannon,
D. J. and Alex Ashwal, "Financial Reporting Goes Global." Journal of
Accountancy (2004): 43-47.
E37.
Collett,
Peter H., Jayne M. Godfrey and Sue L. Hrasky, "International Harmonization:
Cautions from the Australian Experience." Accounting Horizons (2001):
171-182.
E38.
Elliott,
Robert K. and Peter D. Jacobson, "The Evolution of the Knowledge
Professional." Accounting Horizons (2002): 69-80.
Other Article Presentations
OP-1. Williams, Paul F., "Accounting for Economic Reality: Whose Reality, Which Justice?" Accounting & the Public Interest (2006): 37-44.
OP-2. Inanga, Eno L. and Wm Bruce Schneider, "The failure of accounting research to improve accounting practice: a problem of theory and lack of communication." Critical Perspectives on Accounting (2005): 227-248.
OP-3. Fuerman, Ross D., "Comparing the Auditor Quality of Arthur Andersen to that of the Big 4." Accounting & the Public Interest (2006): 136-161.
OP-4. Othman, Hakim Ben and Daniel Zeghal, "A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases." The International Journal of Accounting (2006): 406-435.
OP-5. Nelson, Mark W., "Behavioral Evidence on the Effects of Principles- and Rules-Based Standards." Accounting Horizons (2003): 91-104.
OP-6. Rayman, R. A., "Fair value accounting and the present value fallacy: The need for an alternative conceptual framework." The British Accounting Review (2007): .
OP-7. Johnson, L. Todd and Robert J. Swieringa, "Anatomy of an Agenda Decision: Statement No. 115." Accounting Horizons (1996): 149-179.
OP-8. Yunwei, Tang, "Bumpy Road Leading to Internationalization: A Review of Accounting Development in China." Accounting Horizons (2000): 93.
OP-9. Dye, Ronald A. and Shyam Sunder, "Why Not Allow FASB and IASB Standards to Complete in the U.S.?" Accounting Horizons (2001): 257-271.
Research
Article Presentations
R-1.
Porter,
Jason C., "Do Analysts Remove Earnings Management when Forecasting
Earnings?" Working Paper (2007): .
R-2.
Ball,
Ray and Philip Brown, "An Empirical Evaluation of Accounting Income
Numbers." Journal of Accounting Research (1968): 159-178.
R-3.
Biddle,
Gary C., Robert M. Bowen and James S. Wallace, "Does EVA(R) beat earnings?
Evidence on associations with stock returns and firm values." Journal of
Accounting and Economics (1997): 301-336.
R-4.
Francis,
Jennifer and Katherine Schipper, "Have financial statements lost their
relevance?" Journal of Accounting Research (1999): 319-352.
R-5.
Lev,
Baruch and Paul Zarowin, "The boundaries of financial reporting and how to
extend them." Journal of Accounting Research (1999): 353-385.
R-6.
Gaver,
Jennifer J., Kenneth M. Gaver and Jeffrey R. Austin, "Additional evidence
on bonus plans and income management." Journal of Accounting and Economics
(1995): 3-28.
R-7.
Burgstahler,
David and Ilia Dichev, "Earnings management to avoid earnings decreases and
losses." Journal of Accounting and Economics (1997): 99-126.
R-8.
Barton,
Jan and Paul J. Simko, "The Balance Sheet as an Earnings Management
Constraint." Accounting Review (2002): 1-27.
R-9.
Coller,
Maribeth and Teri Lombardi Yohn, "Management forecasts and information
asymmetry: An examination of bid-ask spreads." Journal of Accounting
Research (1997): 181.
R-10.
Bagnoli,
Mark, William Kross and Susang Watts, "The Information in Management's
Expected Earnings Report Date: A Day Late, a Penny Short." Journal of
Accounting Research (2002): 1275-1296.
R-11.
Matsumoto,
Dawn A., "Management's Incentives to Avoid Negative Earnings
Surprises." Accounting Review (2002): 483-514.
R-12.
Christensen,
Anne L., "Evaluation of Tax Services: A Client and Preparer
Perspective." Journal of the American Taxation Association (1992): 60-87.
R-13.
Cloyd,
C. Bryan, "Performance in tax research tasks: The joint effects of
knowledge and accountability." Accounting Review (1997): 111-131.
R-14.
Cloyd,
C. Bryan and Brian C. Spilker, "Confirmation Bias in Tax Information
Search: A Comparison of Law Students and Accounting Students." Journal of
the American Taxation Association (2000): 60-71.
R-15.
Sprinkle,
Geoffrey B. and Richard M. Tubbs, "The effects of audit risk and
information importance on auditor memory during working paper review."
Accounting Review (1998): 475.
R-16.
Tan,
Hun-Tong and Karim Jamal, "Do Auditors Objectively Evaluate Their
Subordinates' Work?" Accounting Review (2001): 99-110.
R-17.
Wilks,
T. Jeffrey and Mark F. Zimbelman, "Decomposition of Fraud-Risk Assessments
and Auditors' Sensitivity to Fraud Cues." Contemporary Accounting Research
(2004): 719-745.
R-18.
Fisher,
Joseph G., James R. Frederickson and Sean A. Peffer, "Budgeting: An
Experimental Investigation of the Effects of Negotiation." Accounting
Review (2000): 93-114.
R-19.
Lipe,
Marlys Gascho and Steven E. Salterio, "The Balanced Scorecard: Judgmental
Effects of Common and Unique Performance Measures." Accounting Review
(2000): 283-298.
R-20.
Kachelmeier,
Steven J. and Kristy L. Towry, "Negotiated Transfer Pricing: Is Fairness
Easier Said than Done?" Accounting Review (2002): 571-593.