具体文章目录:
Acquisition profitability and timely loss recognition
Audit committee compensation and the demand for monitoring of the financial reporting process
Auditing the auditors- Evidence on the recent reforms to the external monitoring of audit firms
Corporate compensation policies and audit fees
Fair value accounting and gains from asset securitizations- A convenient earnings management tool with compensation side-benefits
How does internal control regulation affect financial reporting
How should the auditors be audited- Comparing the PCAOB Inspections with the AICPA Peer Reviews
In defense of fair value- Weighing the evidence on earnings management and asset securitizations
Materiality and voluntary disclosures
Sarbanes-Oxley and corporate risk-taking
The chilling effect of Sarbanes–Oxley- A discussion of Sarbanes–Oxley and corporate risk-taking
The federal deposit insurance corporation improvement act, bank internal controls and financial reporting quality
The joint effects of materiality thresholds and voluntary disclosure incentives on firms’ disclosure decisions
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