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Journal of Accounting & Economics
PII: S0361-3682(01)00037-X
JOURNAL OF ACCOUNTING & ECONOMICS December 2000
Vol. 30, No. 3 CONTENTS
Articles Performance Standards in Incentive Contracts
KEVIN J. MURPHY
Going-Concern Initial Public Offerings MICHAEL WILLENBORG and JAMES C. McKEOWN An Empirical Analysis of Continuing Improvements Following the Implementation of a Performance-Based Compensation Plan RAJIV D. BANKER, SEOK-YOUNG LEE, GORDON POTTER and DHINU SRINIVASAN Analyst Following and Count-Data Econometrics STEVE ROCK, STANLEY SEDO and MICHAEL WILLENBORG Does Size Matter? The Influence of Large Clients on Office-Level Auditor Reporting Decisions J. KENNETH REYNOLDS and JERE R. FRANCIS Accounting Standards and Value Relevance of Financial Statements: An International Analysis MINGYI HUNG Discretionary-Accruals Models and Audit Qualifications ELI BARTOV, FERDINAND A. GUL and JUDY S.L. TSUI Advertisements
763
JOURNAL OF ACCOUNTING & ECONOMICS December 2000
Vol. 30, No. 3 CONTENTS
Articles Performance Standards in Incentive Contracts
KEVIN J. MURPHY
Going-Concern Initial Public Offerings MICHAEL WILLENBORG and JAMES C. McKEOWN An Empirical Analysis of Continuing Improvements Following the Implementation of a Performance-Based Compensation Plan RAJIV D. BANKER, SEOK-YOUNG LEE, GORDON POTTER and DHINU SRINIVASAN Analyst Following and Count-Data Econometrics STEVE ROCK, STANLEY SEDO and MICHAEL WILLENBORG Does Size Matter? The Influence of Large Clients on Office-Level Auditor Reporting Decisions J. KENNETH REYNOLDS and JERE R. FRANCIS Accounting Standards and Value Relevance of Financial Statements: An International Analysis MINGYI HUNG Discretionary-Accruals Models and Audit Qualifications ELI BARTOV, FERDINAND A. GUL and JUDY S.L. TSUI Advertisements
763