← Search Contemporary Accounting Research 2004 Souplesse et efficience Thomas Ahrens; C. Richard Chapman1 1 Department of Accounting and Finance Sources openalex Cite APA 7 MLA 9 Chicago (author–date) Harvard Elsevier Harvard (JFE, JBF…) The Accounting Review Academy of Management American Marketing Association INFORMS (Management Science) Copy citation Copied ✓