No. 39-3, December 2001
Index
- Accountability Demands and the Auditor’s Evidence Search Strategy: The Influence of Reviewer Preferences and the Nature of the Response (Belief vs. Action)
- Agent Employment Horizons and Contracting Demand for Forward‐Looking Performance Measures
- Analyst Specialization and Conglomerate Stock Breakups
- Auditing in the Presence of Outside Sources of Information
- Auditor Reputation Building
- Can Auditors Predict the Choices Made by Other Auditors?
- Cost‐System Choice and Incentives—Traditional vs. Activity‐Based Costing
- Cross‐Jurisdictional Income Shifting by U.S. Multinationals: Evidence from International Bond Offerings
- Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings
- Economic Consequences of the Declining Relevance of Financial Reports
- Electric Utility Stranded Costs: Valuation and Disclosure Issues
- Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting
- Misstatement Direction, Litigation Risk, and Planned Audit Investment
- Mutual Fund Manager Forecasting Behavior
- Option Value to Waiting Created by a Control Problem
- Tax and Regulatory Motivations for Issuing Non‐voting, Non‐convertible Preferred Stock
- The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution