本期目录
1.CEO Equity Incentives and Financial Misreporting: The Role of Auditor Expertise.
2.Does Mandatory IFRS Adoption Affect Crash Risk?
3.How Does Readability Influence Investors' Judgments? Consistency of Benchmark Performance Matters.
4.Nominal versus Interacting Electronic Fraud Brainstorming in Hierarchical Audit Teams.
5.Noncompliance with Mandatory Disclosure Requirements: The Magnitude and Determinants of Undisclosed Permanently Reinvested Earnings.
6.Non-Executive Employee Ownership and Corporate Risk.
7.Speech Analysis in Financial Markets.
8.Substitution between Real and Accruals-Based Earnings Management after Voluntary Adoption of Compensation Clawback Provisions.
9.The Economic Consequences of Financial Restatements: Evidence from the Market for Corporate Control.
10.The Effect of Competition Intensity and Competition Type on the Use of Customer Satisfaction Measures in Executive Annual Bonus Contracts.
11.The Effect of Superiors' Exogenous Constraints on Budget Negotiations.
12.The Effects of Client Identity Strength and Professional Identity Salience on Auditor Judgments.
13.The Impact of Eliminating the Form 20-F Reconciliation on Shareholder Wealth: Evidence from U.S. Cross-Listed Firms.
14.Training Auditors to Perform Analytical Procedures Using Metacognitive Skills.
15.Unintended Consequences of Lowering Disclosure Thresholds.