JOURNAL OF Accounting ELSEVIER Journal of Accounting and Economics 32 (2001) 433 & Economics www.elsevier.com/locate/econbase Author Index Bushman, R.M. and A.J. Smith, Financial accounting information and corporate governance Dye, R.A., An evaluation of “essays on disclosure” and the disclosure literature in accounting Ittner, C.D. and D.F. Larcker, Assessing empirical research in managerial accounting: a value-based management perspective Lambert, R.A., Contracting theory and accounting Larcker, D.F., see C.D. Ittner Magee, R.P., Discussion of “Contracting theory and accounting” Sloan, R.G., Financial accounting and corporate governance: a discussion Smith, A.J., see R.M. Bushman Verrecchia, R.E., Essays on disclosure Zimmerman, J.L., Conjectures regarding empirical managerial accounting research PII: S0165-4101(01)00049-0