Accounting Research Conference Research Articles

11th Manufacturing Accounting Research Conference

11th Manufacturing Accounting Research Conference

Discussion of “Interactive Discretionary Disclosures”*

Contemporary Accounting ResearchVolume 29, Issue 2 p. 398-402 Discussion of “Interactive Discretionary Disclosures”* PHILLIP C. STOCKEN, PHILLIP C. STOCKEN Dartmouth CollegeSearch for more papers by this author PHILLIP C. STOCKEN, PHILLIP C. STOCKEN Dartmouth CollegeSearch for more papers by this author First published: 03 November 2011 https://doi.org/10.1111/j.1911-3846.2011.01103.x † Accepted by Steven Huddart. An earlier version of this paper was presented at the 2002 Contemporary Accounting Research Conference. As a consequence of the lengthy review process (in which I did not participate), the paper has changed considerably from the earlier version that was presented. This discussion reflects my reactions to this paper and will not dwell on issues raised at the conference, some of which have been addressed and many of which are no longer relevant. Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Volume29, Issue2Summer 2012 (June)Pages 398-402 RelatedInformation

Third Global Accounting and Organizational Change Research Conference 2012

Third Global Accounting and Organizational Change Research Conference 2012

Discussion of “Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices”*

Contemporary Accounting ResearchVolume 28, Issue 4 p. 1180-1189 Discussion of “Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices”* Susan D. Krische, Susan D. Krische American UniversitySearch for more papers by this author Susan D. Krische, Susan D. Krische American UniversitySearch for more papers by this author First published: 24 October 2011 https://doi.org/10.1111/j.1911-3846.2011.01105.xCitations: 4 † Accepted by Steven Salterio. I thank Steve Salterio (Editor in Chief) for the opportunity to present this discussion at the 2010 Contemporary Accounting Research Conference; and Brooke Elliott, Jeffrey Hales, and conference participants for their thoughtful comments and feedback. Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Citing Literature Volume28, Issue4Winter 2011 (December)Pages 1180-1189 RelatedInformation

Discussion of “Information Externalities along the Supply Chain: The Economic Determinants of Suppliers’ Stock Price Reaction to Their Customers’ Earnings Announcements”*

Contemporary Accounting ResearchVolume 28, Issue 4 p. 1344-1348 Discussion of “Information Externalities along the Supply Chain: The Economic Determinants of Suppliers’ Stock Price Reaction to Their Customers’ Earnings Announcements”* J. Richard Dietrich, J. Richard Dietrich The Ohio State UniversitySearch for more papers by this author J. Richard Dietrich, J. Richard Dietrich The Ohio State UniversitySearch for more papers by this author First published: 24 October 2011 https://doi.org/10.1111/j.1911-3846.2011.01128.xCitations: 1 † Accepted by Jeffrey Callen. An earlier version of this paper was presented at the 2010 Contemporary Accounting Research Conference, generously supported by the Canadian Institute of Chartered Accountants. Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinkedInRedditWechat Citing Literature Volume28, Issue4Winter 2011 (December)Pages 1344-1348 RelatedInformation

The Case of Sustainability Assurance: Constructing a New Assurance Service*

Contemporary Accounting ResearchVolume 28, Issue 4 p. 1230-1266 The Case of Sustainability Assurance: Constructing a New Assurance Service† Brendan O’Dwyer, Brendan O’Dwyer University of Amsterdam Business SchoolSearch for more papers by this author Brendan O’Dwyer, Brendan O’Dwyer University of Amsterdam Business SchoolSearch for more papers by this author First published: 30 May 2011 https://doi.org/10.1111/j.1911-3846.2011.01108.xCitations: 201 † Accepted by Yves Gendron. An earlier version of this paper was presented at the 2010 Contemporary Accounting Research Conference, generously supported by the Canadian Institute of Chartered Accountants. This paper has benefited from the helpful comments of Shannon Anderson, Roel Boomsma, Mary Canning, Wai Fong Chua, Jesse Dillard, Mahmoud Ezzamel, Clinton Free, Yves Gendron, Georgios Georgakopoulos, Mike Gibbins, James Hazelton, Reggy Hooghiemstra, Chris Humphrey, Thomas Riise Johansen, Nonna Martinov-Bennie, Hugh McBride, John Roberts, Vaughan Radcliffe, Steve Salterio, and Marc Wouters. Highly helpful comments were also received from two anonymous reviewers, a reviewer for the 6th Asia-Pacific Interdisciplinary Research in Accounting (APIRA) Conference at the University of Sydney, and participants at: the 12th Alternative Accounts Conference and Workshop, Schulich School of Business, Toronto; the University of Sydney Discipline of Accounting research seminar series; the 6th Asia-Pacific Interdisciplinary Research in Accounting (APIRA) Conference at the University of Sydney; the 10th Seminar of the Research Centre of Accounting and Control Change (RACC) at the Open University, Eindhoven; the 25th anniversary Contemporary Accounting Research conference hosted by Queen’s University in Kingston; and the Royal Holloway, University of London, Accounting, Finance and Economics research seminar series. The author would also like to gratefully acknowledge the assistance of the interviewees who participated in the study. Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinked InRedditWechat Citing Literature Volume28, Issue4Winter 2011 (December)Pages 1230-1266 RelatedInformation

Third Global Accounting and Organizational Change Research Conference 2012

Third Global Accounting and Organizational Change Research Conference 2012

Third Global Accounting and Organizational Change Research Conference 2012

Third Global Accounting and Organizational Change Research Conference 2012

Third Global Accounting and Organizational Change Research Conference 2012

Third Global Accounting and Organizational Change Research Conference 2012

Third Global Accounting and Organizational Change Research Conference 2012

Third Global Accounting and Organizational Change Research Conference 2012

Third global accounting and organizational change research conference 2012

"Third global accounting and organizational change research conference 2012." Accounting Forum, 35(4), pp. 285–286

Interactive Discretionary Disclosures*

Contemporary Accounting ResearchVolume 29, Issue 2 p. 382-397 Interactive Discretionary Disclosures* BJORN N. JORGENSEN, BJORN N. JORGENSEN University of Colorado at BoulderSearch for more papers by this authorMICHAEL T. KIRSCHENHEITER, MICHAEL T. KIRSCHENHEITER University of Illinois at ChicagoSearch for more papers by this author BJORN N. JORGENSEN, BJORN N. JORGENSEN University of Colorado at BoulderSearch for more papers by this authorMICHAEL T. KIRSCHENHEITER, MICHAEL T. KIRSCHENHEITER University of Illinois at ChicagoSearch for more papers by this author First published: 27 January 2011 https://doi.org/10.1111/j.1911-3846.2011.01070.xCitations: 24 † Accepted by Steven Huddart. An earlier version of this paper was presented at the 2002 Contemporary Accounting Research Conference, generously supported by the CGA-Canada Research Foundation, the Canadian Institute of Chartered Accountants, CMA Canada – Ontario, CGA Ontario, and the Institute of Chartered Accountants of Ontario, Deloitte & Touche LLP, and Grant Thornton LLP. We appreciate the helpful comments of Ulf Schiller, Phillip Stocken, Robert Verrecchia, two anonymous referees, and participants at the 2002 Contemporary Accounting Research conference, University of California at Berkeley, Boston University, the Burton Workshop at Columbia University, Carnegie Bosch Institute Conference on Interdisciplinary Accounting Research, Columbia finance brown bag seminar, EIASM Workshop on Accounting and Economics, Emory, London School of Economics, NYU/Columbia accounting seminar, Northwestern, Purdue, and Tel Aviv. We thank Kelly Puig for editorial assistance. Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinked InRedditWechat Citing Literature Volume29, Issue2Summer 2012 (June)Pages 382-397 RelatedInformation

Third Global Accounting and Organizational Change Research Conference 2012

Third Global Accounting and Organizational Change Research Conference 2012

Third Global Accounting and Organizational Change Research Conference 2012

Third Global Accounting and Organizational Change Research Conference 2012

Call for Papers: Third Global Accounting and Organizational Change Research Conference 2012

Call for Papers: Third Global Accounting and Organizational Change Research Conference 2012

Third Global Accounting and Organizational Change Research Conference 2012

Third Global Accounting and Organizational Change Research Conference 2012

Discussion of Large‐Sample Evidence on Firms’ Year‐over‐Year MD&A Modifications

Journal of Accounting ResearchVolume 49, Issue 2 p. 347-357 Discussion of Large-Sample Evidence on Firms’ Year-over-Year MD&A Modifications DARREN T. ROULSTONE, DARREN T. ROULSTONE Fisher College of Business, the Ohio State University.Search for more papers by this author DARREN T. ROULSTONE, DARREN T. ROULSTONE Fisher College of Business, the Ohio State University.Search for more papers by this author First published: 17 January 2011 https://doi.org/10.1111/j.1475-679X.2011.00402.xCitations: 3 This discussion incorporates comments made by participants at the 2010 Journal of Accounting Research conference. I thank Steven Crawford, Michael Drake, Ken Merkley, and Douglas Skinner (the editor), for helpful comments on this discussion. All errors are my own. Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinked InRedditWechat Citing Literature Volume49, Issue2May 2011Pages 347-357 RelatedInformation

Third Global Accounting and Organizational Change Research Conference 2012

Third Global Accounting and Organizational Change Research Conference 2012

Third global accounting and organizational change research conference 2012

Third global accounting and organizational change research conference 2012

Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes*

Contemporary Accounting ResearchVolume 27, Issue 2 p. 359-402 Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes* BENJAMIN C. AYERS, BENJAMIN C. AYERS The University of GeorgiaSearch for more papers by this authorSTACIE KELLEY LAPLANTE, STACIE KELLEY LAPLANTE The University of GeorgiaSearch for more papers by this authorSEAN T. MCGUIRE, SEAN T. MCGUIRE Texas A&M UniversitySearch for more papers by this author BENJAMIN C. AYERS, BENJAMIN C. AYERS The University of GeorgiaSearch for more papers by this authorSTACIE KELLEY LAPLANTE, STACIE KELLEY LAPLANTE The University of GeorgiaSearch for more papers by this authorSEAN T. MCGUIRE, SEAN T. MCGUIRE Texas A&M UniversitySearch for more papers by this author First published: 08 July 2010 https://doi.org/10.1111/j.1911-3846.2010.01011.xCitations: 101 † Accepted by Lillian Mills. An earlier version of this paper was presented at the 2008 Contemporary Accounting Research Conference, generously supported by the Canadian Institute of Chartered Accountants. Ayers and Laplante gratefully acknowledge the support of the Terry College of Business and the J.M. Tull School of Accounting. McGuire gratefully acknowledges the support of the Mays Business School. We all gratefully acknowledge support of the PwC INQuires Program. We thank Dan Collins, Michelle Hanlon, Bruce Johnson, Ken Klassen, Mark Laplante, Lillian Mills (Associate Editor), Tom Omer, Terry Shevlin, Ryan Wilson, and workshop participants at the University of Iowa, University of Texas, the 2007 American Accounting Association Annual Conference, the 2008 Contemporary Accounting Research Conference, and two anonymous referees for helpful comments. Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinked InRedditWechat Citing Literature Volume27, Issue2Summer 2010 (June)Pages 359-402 RelatedInformation