This sequence makes a speciality of the educational and theoretical aspect of the occupation within the components of monetary accounting, accounting schooling and auditing. Articles variety from empirical and analytical, to the improvement of recent applied sciences.
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Extra info for Advances in Accounting, Volume 23, 2008
ACKNOWLEDGMENTS We appreciate the helpful comments of Joseph Brazel, Julie Smith David, Julie Anne Dilley, Gary Hackbarth, Frank Hodge, Cynthia Jeffrey, Eric Johnson, Brian Mennecke, Ed O’Donnell, Kurt Pany, G. Premkumar, Jay Rich, and Tony Townsend. Finally, we gratefully acknowledge the assistance of Will Baumann, Sarah Erdmann, Krissy Gronborg, Allan Trapp, Omar Torrens, Pat Wagaman, Katie Wallace, the AICPA, and the study participants. REFERENCES Agoglia, C. , & Hanno, D. (2003). The effects of alternative justiﬁcation memos on the judgments of audit reviewees and reviewers.
The stock market valuation of R&D investment during the 1980s. American Economic Review, 83, 259–264. Hall, B. (2000). Innovation and market value. In: R. Barrell, G. Mason & M. O’Mahoney (Eds), Productivity, innovation and economic performance (pp. 177–198). Cambridge: Cambridge University Press. Hall, B. , & Ziedonis, R. H. (2001). S. semiconductor industry, 1979–1995. RAND Journal of Economics, 32, 101–128. , Richardson, V. , & Scholz, S. (2001). Value relevance of nonﬁnancial information: The case of patent data.
R. (1999). Information technology effects on ﬁrm performance as measured by Tobin’s q. Management Science, 45, 1008–1024. Bosworth, D. , & Mahdian, H. (1999). Returns to intellectual property in the pharmaceuticals sector. Economique Appliquee, 52, 69–93. , & Lys, T. (1999). Use of R2 in accounting research: Measuring changes in value relevance over the last four decades. Journal of Accounting and Economics, 28, 83–115. Chang, C. , & Hwang, N. C. R. (2002). The effects of country and industry on implementing value chain cost analyses.