BAB V PENUTUP
B. Implikasi dan Saran
Di samping cakupan periode waktu yang dianalisis terlalu pendek dan sedikitnya jurnal akuntansi terbaik yang menjadi bagian dari analisis, keterbatasan lainnya dari studi ini adalah tidak tercakupnya jurnal dari perpajakan (NTJ atau JATA) serta jurnal perpajakan lainnya sebagai bagian dari analisis untuk menutupi kelemahan penggunaan top jurnal akuntansi sebagai sampel seperti yang disarankan oleh Martani dan Al Irsyad (2013) dan dicontohkan oleh Coyne et al. (2010). Keterbatasan-keterbatasan tersebut memperbesar kemungkinan penelitan ini kurang dapat merefleksikan fenomena perkembangan riset perpajakan dewasa ini. Oleh karena itu, untuk meningkatkan kualitas hasil studi, diharapkan penelitian selanjutnya
menggunakan cakupan waktu yang lebih luas dan menggunakan jurnal perpajakan sebagai tambahan referensi di dalam menganalisis perkembangan riset perpajakan. Selain sebagai bahan referensi, analisis ini dapat digunakan oleh peneliti berikutnya sebagai bahan pertimbangan dalam menulis dan mempublikasikan artikel perpajakan.
DAFTAR PUSTAKA
Aboody, D., Johnson, N. B., & Kasznik, R. (2010). Employee Stock Options and Future Firm Performance: Evidence From Option Repricings. Jounal of Accounting and Economics, 50, 74-92.
Adams, B., Frank, M. M., & Perry, T. (2011). The Potential For Inflating Earnings Through the Expected Rate of Return on Defined Benefit Pension Plan Assets. Accounting Horizons, 25, 443-464.
Adhikari, Ajay, Tondkar, R.H., & Hora J.A (2002). An Analysis of International Accounting Research in Journal of International Accounting Auditing & Taxation: 1992-2001. Journal of International Accounting, Auditing & Taxation, 11, 39-49.
Aggarwal, R. K., Evans, M. E., & Nanda, D. (2012). Nonprofit Boards: Size, Performance and Managerial Incentives. Journal of Accounting and Economics, 53, 466-487.
Agoglia, C. P., & Lambert, T. A. (2011). Closing the loop: review process factors affecting audit staff follow-through. Journal of Accounting Research, 49, 1275-1306.
Agoglia, Christopher, Timothy S. Doupnik dan George T. Tsakumis. “ Principles-Based versus Rules-Principles-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions”. The Accounting Review. Vol. 86, No.3, pp. 747-767, 2011. Ahmed, A. S., & Dueliman, S. (2013). Managerial Overconfidence and
Accounting Conservatism. Journal of Accounting Research, 51, 1-30. Ahmed, Anwer, Emre Kilic dan Gerald J. Lobo. “Effects of SFAS 133 on the Risk
Relevance of Accounting Measures of Banks’ Derivative Exposures”. The Accounting Review. Vol. 86, No.3, pp. 769-804, 2011.
Ahn, Tae Sik, Iny Hwang dan Myung-In Kim. “The Impact of Performance Measure Discriminability on Ratee Incentives”. The Accounting Review. Vol. 85, No.2, pp. 389-417, 2010.
Alexander, C. R., Baugusess, S. W., Bemile, G., Lee, Y. A., & Maretta, W. J. (2013). Economic Effects of SOX Section 404 Compliance: A Corporate Insider Perspective. Journal of Accounting and Economics, 56, 267-290. Ali, A., Klasa, S., & Yeung, E. (2014). Industry Concentration and Corporate
Alissa, W., Bonsall, S. B., Koharki, K., & Penn, M. W. (2013). Firms' Use of Accounting Discretion to Influence Their Credit Ratings. Journal of Accounting and Economics, 55, 129-147.
Allen, E. J., Larson, C. R., & Sloan, R. G. (2013). Accrual Reversals, Earnings and Stock Returns. Journal of Accounting and Economics, 56, 113-129. Allen, A., Ramanna, K. (2013). Towards an Understanding of the Role of
Standard Setters in Standard Setting. Journal of Accounting and Economics, 55, 66-90.
Altamuro, J., & Beatty, A. (2010). How Does Internal Control Regulation Affect Financial Reporting. Journal of Accounting and Economics, 49, 58-74. Armstrong, Christopher S. (2013). Discussion of 'CEO Compensation and
Corporate Risk-Taking: Evidence From a Natural Experiment. Journal of Accounting and Economics, 56, 102-111.
Amstrong, C. S., Balakriskhnan, K., & Cohen, D. (2012). Corporate Governance and the Information Environment: Evidence From State Antitakeover Laws. Journal of Accounting and Economics, 53, 185-204.
Amstrong, C. S., Gow, L. D., & Larcker, D. F. (2013). The Efficacy of Shareholder Voting: Evidence From Equity Compensation Plans. Journal of Accounting Research, 51, 909-950.
Amstrong, C. S., Blouin, J. L., & Larcker, D. F. (2012). The Incentives For Tax Planning. Journal of Accounting and Economics, 53, 391-411.
Amstrong, C. S., Jagolinzer, A. D., Larcker, D. F., & Core, J. E. (2010). Chief Executive Officer Equity Incentives and Accounting Irregularities. Journal of Accounting Research, 48, 225-244.
Amstrong, C. S., Guay, W. R., & Weber, J. P. (2010). The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting. Journal of Accounting and Economics, 50, 179-234.
Anantharaman, Divya dan Yuan Zhang. “Cover Me: Managers’ Responses to Changes in Analyst Coverage in the Post-Regulation FD Period”. The Accounting Review. Vol. 86, No.6, pp. 1851-1885.
Anderson, U. L., Christ, M. H., Johnstone, K. M., & Rittenberg, L. E. (2012). A Post-Sox Examination of Factors Associated With the Size of Internal Audit Functions. Accounting Horizons, 26, 167-191.
Andrew, J. L., & Michelle, L. (2010). Accounting Irregularities and Executive Turnover in Founder-Managed Firms. The Accounting Review, 85, No. 1.
Andrew, B. R. (2010). Can Identifying and Investigating Fraud Risks IncreaseAuditors’ Liability. The Accounting Review, 85, No. 6.
Arya, Anil dan Brian Mittendorf. “Supply Chains and Segment Profitability : How Input Pricing Creates a Latent Cross-Segment Subsidy”. The Accounting Review. Vol. 86, No.3, pp. 805-824, 2011.
Atwood, T. J., Drake, M. S., & Myers, L. A. (2010). Book-Tax Conformity, Earnings Persistence and the Association Between Earnings and Future Cash Flows. Journal of Accounting and Economics, 50, 111-125.
Ayers, B. C., Ramalingegowda, S., & Eric, Y. P. (2011). Hometown Advantage: the Effects of Monitoring Institution Location on Financial Reporting Discretion. Journal of Accounting and Economics, 52, 41-61.
Ayers, Benjamin, Oliver Zhen Li dan P. Eric Yeung. “Investor Trading and the Post-Earnings-Announcement Drift”. The Accounting Review. Vol. 86, No.2, pp. 385-416, 2011.
Baber, W. R., Gore, A. K., Rich, K. T., & Zhang, J. X. (2013). Accounting Restatements, Governance and Municipal Debt Financing. Journal of Accounting and Economics, 56, 212-215.
Badertscher, B. A., & Burk, J. J. (2011). Accounting Restatements and the Timeliness of Disclosures. Accounting Horizons, 24, 609-629.
Badertscher, B. A., Collins, D. W., Lys, T. Z. (2012). Discretionary Accounting Choices and the Predictive Ability of Accruals With Respect to Future Cash Flows. Journal of Accounting and Economics, 53, 330-352.
Badertscher, B. A., Jorgensen, B., Katz, S., & Kinney, W. (2014). Public equity and audit pricing in the United States. Journal of Accounting Research, 52, 303-339.
Badertscher, B. A., Katz, S. P., & Rego, S. O. (2013). The Separation of Ownership and Control and Corporate Tax Avoidance. Journal of Accounting and Economics, 56, 228-250.
Badertscher, Brad, S. Paul Hribar dan Nicole Thorne Jenkins. “Informed Trading and the Market Reaction to Accounting Restatements”. The Accounting Review. Vol. 86, No.5, pp. 1519-1547, 2011.
Badertscher, Brad, Jeffrey J. Burks dan Peter D. Easton. “A Convenient Scapegoat : Fair Value Accounting by Commercial Banks during the Financial Crisis”. The Accounting Review. Vol. 87, No. 1, pp. 59-90, 2012.
Badertscher, Brad. “Overvaluation and the Choice of Alternative Earnings Management Mechanisms”. The Accounting Review. Vol. 86, No.5, pp. 1491-1518, 2011.
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Baiman, Stanley, Serguei Netessine dan Richard Saouma. “Informativeness, Incentive Compensation, and the Choice of Inventory Buffer”. The Accounting Review, Vol. 85, No.6, pp. 1839-1860, 2010.
Balakrishnan, K., Bartov, L., & Faurel, L. (2010). Post Loss/Profit Announcement Drift. Journal of Accounting and Economics, 50, 20-41.
Balakrishnan, Ramji, Geoffrey B. Sprinkle dan Michael G. Williamson. “Contracting Benefits of Corporate Giving: An Experimental Investigation”. The Accounting Review. Vol. 86, No.6, pp. 1887-1907, 2011.
Balakrishnan, R., Eldenburg, L., Krishnan, R., & Sodrstrom, N. (2010). The Influence of Institutional Constraints on Outsourcing. Journal of Accounting Research, 48, 767-794.
Ball, R. T. (2011). Discussion of Why Do EPS Forecast Error and Dispersion Not Vary With Scale? Implications For Analyst and Managerial Behavior. Journal of Accounting Research, 49, 403-412.
Ball, R. T. (2013). Does Anticipated Information Impose a Cost on Risk-Averse Investors? A Test of the Hirshleifer Effect. Journal of Accounting esearch, 51, 31-66.
Ball, R. T., Easton, P. (2013). Dissecting Earnings Recognition Timeliness. Journal of Accounting Research, 51, 1099-1132.
Ball, R., Jayaraman, S., & Shivakumar, L. (2012). Audited Financial Reporting and Voluntary Disclosure as Complements: A Test of the Confirmation Hypothesis. Journal of Accounting and Economics, 53, 136-166.
Bamber, Linda Smith, John (Xuefeng) Jiang, Kathy R. Petroni dan Isabel Yanyan Wang. “Comprehensive Income:Who’s Afraid of Performance Reporting?”. The Accounting Review, Vol. 85, No.1, pp. 97-126, 2010.
Bamber, Linda Smith, John (Xuefeng) Jiang dan Isabel Yanyan Wang. “What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure”. The Accounting Review. Vol. 85, No.4, pp. 1131-1162, 2010.
Bamber, Linda Smith, Kai Wai Hui dan P. Eric Yeung. “Managers’ EPS Forecasts: Nickeling and Diming the Market?”. The Accounting Review, Vol. 85, No.1, pp. 63-95, 2010.
Bargeron, L. L., Lehn, K. M., & Zutter, C. J. (2010). Sarbanes-Oxley and Corporate Risk-Taking. Journal of Accounting and Economics, 49, 34-52. Barth, M. E., & Israeli, D. (2013). Disentangling Mandatory IFRS Reporting and
Changes in Enforcement. Journal of Accounting and Economics, 56, 178-189.
Barth, M. E., Konchitchki, Y., & Landsman, W. R. (2013). Cost of Capital and Earnings Transparency. Journal of Accounting and Economics, 55, 206-224.
Barth, M. E., Landsman, W. R., Lang, M. H., & Williams, C. D. (2012). Are IFRS-based and US GAAP-Based Accounting Amounts Comparable. Journal of Accounting and Economics, 54, 68-93.
Barth, M. E., & Taylor, D. (2010). In Defense of Fair Value: Weighing the Evidence on Earnings Management and Asset Securitizations. Journal of Accounting and Economics, 49, 26-33.
Barth, Mary E., Alan D. Jagolinzer dan Edward J. Riedl. “Market Reaction to the Adoption of IFRS in Europe”. The Accounting Review, Vol. 85, No.1, pp. 31-61, 2010 .
Bartley, J., Chen, Al Y. S., & Taylor, E. Z. (2011). A Comparison of XBRL Filings to Corporate 10-ks-Evidence From the Voluntary Filing Program. Accounting Horizons, 24, 227-245.
Barton, Jan, Thomas Bowe Hansen dan Grace Pownall. “Which Performance Measures Do Investors Around theWorldValue the Most—and Why?”. The Accounting Review. Vol. 85, No.4, pp. 753-789, 2010.
Barton, J., Berns, G. S., & Brooks, A. M (2014). The Neuroscience Behind the Stock Market's Reaction to Corporate Earnings News. The Accounting Review, Volume 89.
Barua, Abhijit, Steve Lit dan Andrew M. Sbaraglia. “Earnings Management Using Discontinued Operations”. The Accounting Review, Vol. 85, No.5, pp. 1485-1509, 2010.
Battalion, R. H., Lehman, A., Livnat, J., & Mendenhall, R. R. (2012). Who, if Anyone, Reacts to Accrual Information. Journal of Accounting and Economics, 53, 205-224.
Bauman, M. P., & Francis, R. N. (2011). Issues in Lessor Accounting: The Forgotten Half of Lease Accounting. Accounting Horizons, 25, 247-266. Bauman, M. P., & Shaw, K. W. (2014). An Analysis of Critical Accounting
Estimate Disclosures of Pension Assumptions. Accounting Horizons, 28, 819-846.
Baumker, B., Biggs, P., Mcvay, S. E., & Pierce, J. (2014). The Disclosure of Non-GAAP Earnings Following Regulation G: an Analysis of Transitory Gains. Accounting Horizons, 28, 77-92.
Beatty, A., & Liao, S. (2011). Do Delays in Expected Loss Recognition Affect Banks' Willingness to Lend. Journal of Accounting and Economics, 52, 1-20.
Beatty, Anne, Scott Liao, Joseph Weber. “Financial Reporting Quality, Private Information, Monitoring, and the Lease-versus-Buy Decision”. The Accounting Review, Vol. 85, No.4, pp. 1215-1238, 2010.
Beatty, A., & Liao, S. (2014). Financial Accounting in the Banking Industry: a Review of the Empirical Literature. Journal of Accounting and Economics, 58, 339-383.
Beatty, A., Liao, S., & Weber, J. (2012). Evidence on the Determinants and Economic Consequences of Delegated Monitoring. Journal of Accounting and Economics, 53, 555-576.
Beatty, A., Liao, S., & Yu, J. J. (2013). The Spillover Effect of Fraudulent Financial Reporting on Peer Firms' Investments. Journal of Accounting and Economics, 55, 183-205.
Beaulieu, P. (2014). Voluntary Income Reporting. Accounting Horizons, 28, 277-296.
Beck, P. J., & Narayanamoothy, G. S. (2013). Did the SEC Impact Banks' Loan Loss Reserve Policies and Their Informativeness. Journal of Accounting and Economics, 56, 42-65.
Tax Audits. The. Accounting Review, Volume 89.
Bedard, Jean dan Lynford Graham. “Detection and Severity Classifications of Sarbanes-Oxley Section 404 Internal Control Deficiencies”. The Accounting Review. Vol. 86, No.3, pp. 825-855, 2011.
Bens, Daniel, Philip G. Berger dan Steven J. Monahan. “Discretionary Disclosure in Financial Reporting:An Examination Comparing Internal Firm Data to Externally Reported Segment Data”. The Accounting Review. Vol. 86, No.2, pp. 417-449, 2011.
Berger, P. G. (2011). Challenges and Opportunities in Disclosure Research - a Discussion of The Financial Reporting Environment: Review of the Recent Literature. Journal of Accounting and Economics, 51, 204-218.
Bertomeu, J., & Magee, R. P. (2011). From Low-Quality Reporting to Financial Crises: Politics of Disclosure Regulation Along the Economic Cycle. Journal of Accounting and Economics, 52, 209-227.
Betomeu, Jeremy, Anne Beyer dan Ronald A. Dye. “Capital Structure, Cost of Capital, and Voluntary Disclosures”. The Accounting Review. Vol. 86, No.3, pp. 857-886, 2011.
Beyer, A., Cohen, D. A., & Lyz, T. Z. (2010). The Financial Reporting Environment: Review of the Recent Literature. Journal of Accounting and Economics, 50, 296-343.
Beyer, Anne dan Ilan Guttman. “The Effect of TradingVolume on Analysts’
Forecast Bias”. The Accounting Review. Vol. 86, No.2, pp. 451-481, 2011. Bhat, G., Frankel, R., & Martin, X. (2011). Panacea, Pandora's Box, or Placebo: Feedback in Bank Mortgage-Backed Security Holdings and Fair Value Accounting. Journal of Accounting and Economics, 52, 153-173.
Billings, B. K., Wiliiam, L., & Huston, G. R. (2014). Worth the Hype? The Relevance of Paid-For Analyst Research for the Buy-and-Hold Investor. The Accounting Review, Volume 89.
Bischof, Jannis. (2014). Identifying Disclosure Incentives of Bank Borrowers During a Banking Crisis. Journal of Accounting Research, 52, 583-598. Blacconiere, W. G., Fredericson, J. R., Johnson, M. F., & Lewis, M. F. (2011).
Are Voluntary Disclosures that Disavow the Reliability of Mandated Fair Value Information Informative or Opportunistic. Journal of Accounting and Economics, 52, 235-251.
conference calls. Journal of Accounting Research, 50, 541-552.
Bloomfield, R., & Fischer, P. E. (2011). Disagreement and the cost of capital. Journal of Accounting Research, 49, 41-68.
Blouin, J. L., & Robinson, L. A. (2014). Insights From Academic Participation in the FAF's Initial PIR: the Pir of fin 48. Accounting Horizons, 28, 479-500. Blouin, Jennifer L., Cristi A. Gleason, Lillian F. Mills dan Stephanie A. Sikes.
“Pre-Empting Disclosure? Firms’ Decisions Prior to FIN No. 48”. The Accounting Review. Vol. 85, No.3, pp. 791-815, 2010.
Blouin, Jennifer, Jana S. Raedy dan Douglas A. Shackelford. “Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes”. The Accounting Review. Vol. 86, No.3, pp. 887-914, 2011.
Boatsman, J., & Dong, X. (2011). Equity Value Implications of Lease Accounting. Accounting Horizons, 25, 1-16 of.
Bol, Jasmijn C., Timothy M. Keune, Ella Mae Matsumura dan Jae Yong Shin. “Supervisor Discretion in Target Setting : An Empirical Investigation”. The Accounting Review. Vol. 85, No.6, pp. 1861-1886, 2010.
Bol, Jasmijin. “The Determinants and Performance Effects of Managers’ Performance Evaluation Biases”. The Accounting Review. Vol. 86, No.5, pp. 1549-1575, 2011.
Bol, Jasmijn dan Steven D. Smith. “Spillover Effects in Subjective Performance Evaluation: Bias and the Asymmetric Influence of Controllability”. The Accounting Review. Vol. 86, No.4, pp. 1213-1230, 2011.
Bonner, S.E., Hesford, J.W., Van der Stede, W.A., & Young, S.M (2006). The Most Influential Journals in Academic Accounting. Accounting, Organization and Society, 31, 663-685.
Bonsall, S. B. (2014). The Impact of Issuer-Pay on Corporate Bond Rating Properties: Evidence From Moody's and SP's Initial Adoptions. Journal of Accounting and Economics, 57, 89-109.
Boone, J. P., Linthicum, C. L., & Poe, A. (2013). Characteristics of Accounting Standards and SEC Review Comments. Accounting Horizons, 27, 711-736. Boulton, Thomas, Scott B. Smart dan Chad J. Zutter. “Earnings Quality and International IPO Underpricing”. The Accounting Review. Vol. 86, No.2, pp. 483-505, 2011.
Bouwens, J., & Kroos, P. (2011). Target Ratcheting and Effort Reduction. Journal of Accounting and Economics, 51, 171-185.
Bowen, Robert M., Andrew C. Call dan Shiva Rajgopal. “Whistle Blowing: Target Firm Characteristics and Economic Consequences”. The Accounting Review. Vol. 85, No.4, pp. 1239-1271, 2010.
Bowen, R. M., Rajgopal, S., & Venkatachalam, M. (2014). Is Warren Buffett's Commentary on Accounting, Governance, and Investing Practices Reflected in the Investment Decisions and Subsequent Influence of Berkshire Hathaway. The Accounting Review,Volume 89.
Bowlin, Kendall. “Risk-Based Auditing, Strategic Prompts, and Auditor Sensitivity to the Strategic Risk of Fraud”. The Accounting Review. Vol. 86, No.4, pp. 1231-1253, 2011.
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Brewster, Billy. “How a Systems Perspective Improves Knowledge Acquisition and Performance in Analytical Procedures”. The Accounting Review. Vol. 86, No.3, pp. 915-943, 2011.
Brickley, J. A., & Zimmerman, J. L. (2010). Corporate Governance Myths: Comments on Armstrong, Guay, and Weber. Journal of Accounting and Economics, 50, 235-245.
Brian, C., Sandy, K., & Steve, M. (2010). Determinants of CEO Pay:A Comparison of ExecuComp and Non-ExecuComp Firms. The Accounting Review, 85, No. 5.
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Accounting Review. Vol. 86, No.1, pp. 23-57, 2011.
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The Accounting Review. Vol. 86, No.2, pp. 507-539, 2011.
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Bushee, B. J., Core, J. E., Guay, W., & Hamm, S. J. W. (2010). The Role of the Business Press as an Information Intermediary. Journal of Accounting Research, 48, 1-20.
Bushee, B. J., Jung, M. J., & Miller, G. S. (2010). Conference Presentations and the Disclosure Milieu. Journal of Accounting Research, 49, 1163-1192. Bushman, R. M. (2014). Thoughts on Financial Accounting and the Banking
Industry. Journal of Accounting and Economics, 58, 384-395.
Bushman, R. M., & Williams, C. D. (2012). Accounting Discretion, Loan Loss Provisioning, and Discipline of Banks' Risk-Taking. Journal of Accounting and Economics, 54, 1-18.
Byard, D., Li, Y., & Yu, Y. (2011). The effect of mandatory IFRS adoption on financial analysts' information environment. Journal of Accounting Research, 49, 69-96.
Byun, S., Roland-Luttecke, K. (2014). Meeting-or-eating, Earnings Management, and Investor Sensitivity After the Scandals. Accounting Horizons, 28, 847-868.
Cadman, B., Carter, M. E., & Hillegeist, S. (2010). The Incentives of Compensation Consultants and CEO Pay. Journal of Accounting and Economics, 49, 263-280.
Cadman, Brian, Sandy Klasa dan Steve Matsunaga. “Determinants of CEO Pay : A Comparison of ExecuComp and No ExecuComp Firms”. The Accounting Review, Vol. 85, No.5, pp. 1511-1543, 2010.
Cadman, Brian., & Sunder, Jayanthi. (2014). Investor Horizon and CEO Horizon Incentives. The Accounting Review, Volume 89.
Cain, M. D., Denis, D. J., & Denis, D. K. (2011). Earnouts: a Study of Financial Contracting in Acquisition Agreements. Journal of Accounting and Economics, 51, 151-170.
Campbell, Dennis, Marc J. Epstein dan F. Asis Martinez-Jerez. “The Learning Effects of Monitoring”. The Accounting Review. Vol. 86, No.6, pp. 1909-1934, 2011.
Chakrabarty, B., & Moulton, P. C. (2012). Earnings Announcements and Attention Constraints: the Role of Market Design. Journal of Accounting and Economics, 53, 612-634.
Cantrel, B. W., McInnis., John, M., & Yust, C. G. (2014). Predicting Credit Losses: Loan Fair Values versus Historical Costs. The Accounting Review, Volume 89.
Carter, K. E. (2013). Capital Structure, Earnings Management, and Sarbanes-Oxley: Evidence From Canadian and US Firms. Accounting Horizons, 27, 301-318.
Caskey, Judson, Venky Nagar dan Paolo Petacchi. “Reporting Bias with an Audit Committee”. The Accounting Review. Vol. 85, No.2, pp 447-481, 2010. Cassar, Gavin. (2011). Discussion of the Value of Financial Statement
Verification in Debt Financing: Evidence From Private U.S. Firms. Journal of Accounting Research, 49, 507-528.
Cassar, Gavin dan Joseph Gerakos. “Determinants of Hedge Fund Internal Controls and Fees”. The Accounting Review, Vol. 85, No.6, pp. 1887-1919, 2010.
Catanach, A., Irving, J. H., Williams, S. P., & Walker, P. P. (2011). An ex-post Examination of Auditor Resignations. Accounting Horizons, 24, 267-283. Causholli, M., & Knechel, W. R. (2012). An Examination of the Credence
Attributes of an Audit. Accounting Horizons, 26, 631-656.
Chakravanthy, J., DeHaan, E., & Rajgopal, S. (2014). Reputation Repair After a Serious Restatement. The Accounting Review, Volume 89.
Chan, L. H., Chen, K. C. W., Chen, T. Y., & Yu, Y. (2012). The Effects of Firm-Initiated Clawback Provisions on Earnings Quality and Auditor Behavior. Journal of Accounting and Economics, 54, 180-196.
Chan, A. L., Hsu, A. W., & Lee, E. (2013). Does Mandatory IFRS Adoption Affect the Credit Ratings of Foreign Firms Cross-Listed in the US. Accounting Horizons, 27, 491-511.
Chan, K. H., Lin, K. Z., & Mo, P. L. L. (2010). Will a Departure From Tax-Based Accounting Encourage Tax Noncompliance? Archival Evidence From a Transition Economy. Journal of Accounting and Economics, 50, 58-73. Chan, K.C., K.C., Seow, G.S., & Tam, K. (2009). Ranking Accounting Journals
Using Dissertation Citation Analysis: A Research Note. Accounting, Organization and Society, 34, 875-885.
Chandra, Uday. (2011). Income Conservatism in the US Technology Sector. Accounting Horizons, 25, 285-314.
Chaney, P. K., & Faccio, D. (2011). The Quality of Accounting Information in Politically Connected Firms. Journal of Accounting and Economics, 51, 58-78.
Chen, Feng, Ole-Kristian Hope, Qingyuan Li dan Xin Wang. “Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets”. The Accounting Review. Vol. 86, No.4, pp. 1255-1288, 2011. Chen, C. X., & Sandino, T. (2012). Can Wages Buy Honesty? The Relationship
Between Relative Wages and Employee Theft. Journal of Accounting Research, 50, 967-1000.
Chen, X., Cheng, Q., & Lo, K. (2010). On the Relationship Between Analyst Reports and Corporate Disclosures: Exploring the Roles of Information Discovery and Interpretation. Journal of Accounting and Economics, 49, 206-226.
Chen, L.H., Folsom, D. M., Paek, W., & Sami, H. (2014). Accounting Conservatism, Earnings Persistence, and Pricing Multiples on Earnings. Accounting Horizons, 28, 233-260.
Chen, S., Matsumoto, D., & Rajagopal, S. (2011). Is Silence Golden? An Empirical Analysis of Firms That Stop Giving Quarterly Earnings Guidance. Journal of Accounting and Economics, 51, 134-150.
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