The DOI matches its Crossref record; 76 of the 76 references it cites were found in a registry or an index.
Contracting theory and accounting
Open accessOverview
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
The self-check needs the paper’s full text.
Citations
Cites
The balanced scorecard : measures that drive performance
Caplan, R. S. (1992) · Harvard business review · Cited by 12,085
Moral Hazard and Observability
Holmstrom, B. (1979) · The Bell Journal of Economics · doi:10.2307/3003320 · Cited by 8,311
(1992) · PubMed · Cited by 7,979
Multitask principal – agent analyses: Incentive contracts, asset ownership, and job design
Holmstrom, B., & Milgrom, P. (1991) · The Journal of Law, Economics, and Organization · doi:10.1093/jleo/7.special_issue.24 · Cited by 6,046
Holmstrom, B. (1982) · The Bell Journal of Economics · doi:10.2307/3003457 · Cited by 4,903
Economics, Organization and Management.
Bhattacharya, S., Milgrom, P., & Roberts, J. (1993) · The Journal of Finance · doi:10.2307/2328903 · Cited by 4,644
The Provision of Incentives in Firms
Prendergast, C. (1999) · Journal of Economic Literature · doi:10.1257/jel.37.1.7 · Cited by 3,338
The effect of bonus schemes on accounting decisions
Healy, P. M. (1985) · Journal of Accounting and Economics · doi:10.1016/0165-4101(85)90029-1 · Cited by 3,283
Good News and Bad News: Representation Theorems and Applications
Milgrom, P. R. (1981) · The Bell Journal of Economics · doi:10.2307/3003562 · Cited by 3,123
Aggregation and Linearity in the Provision of Intertemporal Incentives
Holmstrom, B., & Milgrom, P. (1987) · Econometrica · doi:10.2307/1913238 · Cited by 2,859
Cited by
Healy, P. M., & Palepu, K. G. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00018-0 · Cited by 8,097
How does financial reporting quality relate to investment efficiency?
Biddle, G. C., Hilary, G., & Verdi, R. S. (2009) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2009.09.001 · Cited by 3,214
Accounting Information, Disclosure, and the Cost of Capital
LAMBERT, R., LEUZ, C., & VERRECCHIA, R. E. (2007) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2007.00238.x · Cited by 2,586
Self-citationThe role of information and financial reporting in corporate governance and debt contracting
Armstrong, C. S., Guay, W. R., & Weber, J. P. (2010) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2010.10.001 · Cited by 1,494
The effect of corporate governance on sustainability disclosure
Michelon, G., & Parbonetti, A. (2012) · Journal of Management & Governance · doi:10.1007/s10997-010-9160-3 · Cited by 1,084
Metadata
- Authors
- Lambert, R. A.
- Venue
- Journal of Accounting and Economics
- Publisher
- Elsevier BV
- Published
- 2001-12
- Volume
- 32
- Issue
- 1-3
- Pages
- 3-87
- ISSN
- 0165-4101 (ISSN-L)
- OpenAlex
- W3125982850
- Cited by
- 1,050
- References
- 76
- FWCI
- 64.66
- Type
- journal article
- Language
- en
- Open access
- green
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Contracting theory and accounting. https://app.cochat.ai/papers/10.1016/s0165-4101(01)00037-4
- The paper
- Lambert, R. A. (2001). Contracting theory and accounting. Journal of Accounting and Economics. https://doi.org/10.1016/s0165-4101(01)00037-4
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
