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and Economics, 12 (1990), 207-218.

Watts, R. L. and J. L. Zimmerman, Positive Accounting Theory, Prentice Hall, 1985, Chapters 7-15.4

4. Measurement and Valuation Role of Accounting

*Ball, R. and P. Brown, “Empirical Evaluation of Accounting Income Numbers,” Journal of Accounting Research, 1968.

*Lee, C.J. and A. Li, “Risk, Contrarian Strategies, and Analysts’ Over-reaction: A Study of B/M and E/P Anomaly in Cross-sectional Returns.” Working Paper.

Lee, C.J. \Accounting and Earnings/Price Ratios: A Puzzle,\Contemporary Accounting Research, Fall, 1988.

Chen, K. and C.J. Lee, \Tobin's q Theory,\

Gu, Z. and C.J. Lee, \mimeo.

Ghosh, A. and C.J. Lee, \Information and Market Valuation of Takeover Premium,\

* Joh, G. and C. J. Lee \Oligopoly,\

Part II Managerial Accounting

5. Agency Theory

*Holmstrom, B. \(1979), 74-91

Rogerson, \First Order Approach to Principal-Agent Problems,\Econometrica, March 1985.

*Jesen, M. and W. Meckling, \Costs and Ownership Structure,\Journal of Financial Economcs, (1976), 305-60.

*Grossman, S. and O. Hart, \Analysis of the Principal-Agent Problem,\Econometrica, (1983), 7-46.

Holmstrom, B. \Hazard in Teams,\Bell Journal of Economics, (1982), 224-40.

Milgrom, P. and J. Roberts, \The Rand Journal of Economics, (1986), 18-32.

Malcomson, J. \of Eonomic Studies, (1986), 807-817.

Lambert, R. \Contracts and Moral Hazard,\Bell Journal of Economics, (1983),5.441-452.

Malcomson, J. and F. Spinnewyn, \Review of Economic Studies, (1988), 391-408.

6. Theory of Firm and Organization

*Coase, R.H. \

*Alchian, A.A. \Evolution and Economic Theory,\Journal of Political Economy,(1950), 211-21.

*Alchian, A.A. and H. Demsetz, \Organization,\

* Sah, R. and J. Stiglitz, \Architecture of Economic Systems: Hierarchies and Polyarchies,\

Aoki, M. \Economic Review (1986), 971-983.

Tirole, J. \and Bureaucracies,\Journal of Law, Economics and Organization (1986), 181-214.

Christensen, J. \in Agencies,\Bell Journal of Economics, (1981), 661-674.

Grossman, S. and O. Hart, \Vertical and Horizontal Integration,\Journal of Political Economy, (1986), 691-719.

Mookherjee, D. \Incentive Schemes with Many Agents,\Review of Economic Studies (1984), 433-46.

Demski, J. and D. Sappington, \Incentives with Multiple Agents,\Journal of Economic Theory (1984), 152-71.

Holmstrom, B. and J. Tirole, \Organization, 1990.

Williamson, O. Markets and Hierarchies, 1975

Williamson, O. The Economic Institution of Capitalism, 1985, Ch.6, 9, 11.

7. Accounting and Internal Control

*Demski, J. and D. Sappington, \Structure and Responsibility Accounting,\

*Coase, R.H., \Economics, (1990), 3-13.

Jordan, J., \Economics of Accounting Information Systems,\American Economic Review, 1989.

Antle, R. and J. Fellingham, \Two-Period Model,\

Demski, J., J. Patell, and M. Wolfson, \Choice of Monitoring Systems,\

Penno, M. \Evaluation,\

Melumed, N.D. and S. Reichelstein, \vesus Delegation and the Value of Communication,\1-21.

8. Field Studies of Management Accounting

*Baiman, S., D.F. Larcker, and M.V. Rajan, \Units,\

Lee, C.J. “Financial Restructuring of State-owned Enterprises in China: The Case of Shanghai Sunve Co.” Accounting, Organization and Society, forthcoming.

Part 3. Auditing and Accounting Regulation

9. Role of Auditing

*R.A. Dye, B.V. Balachandran, and R.P. Magee, \Fees for Audit Firms,\

*L. DeAngelo, \Independence, 'Low Balling,' and Disclosure Regulation,\

*Lee, C.J. and Z. Gu, \Accounting Review, 1998.

Magee, R.P. and M. Tseng, \Pricing and Independence,\Accounting Review, (1990), 315-336.

Datar, S., G.A. Feltham, and J.S. Hughes, \in Valuing New Issues,\

Penno, M. \520-536.

Melumad, N.D. and L. Thoman, \Auditors and the Courts in an Adverse Selection Setting,\

Baiman, S., J.H. Evans III, and N.J. Nagarajan, \of Accounting Research, (1991), 1-18.

10. Financial Accounting Standards

*Dye, R. and R.E. Verrecchia, \vs. Uniformity: Choices Among GAAP,\

Farrell, J. and G. Saloner, \Compatibility, and Innovation,\Rand Journal of Economics. 16 (Spring 1985): 70-83.

*Lev, B. \a Theory of Equitable and Efficient Accounting Policy,\Accounting Review, January 1988.

11. The Market of CPAs

*Dye, R. \and the Audit Market,\Journal of Accounting and Economics, 19 (1995): 75-114.

*Lee, C.J., C. Liu, and T. Wang, “The 150 Hours Rule,” Journal of Accounting and Economics, 1999.

Liu, C., C.J. Lee, and T. Wang, “Human Capital, Auditor Independence, and Legal Liability,” working paper.

Riodan, M. and D. Sappington, \Incentives, and Organizational Mode,\

*Gigler, F. and M. Penno, \Competition in Audit Markets and its Effects on the Demand for Audit-Related Services,\Accounting Review, 70 (April 1995): 317-336.