No. 43-1, March 2005

Index

• Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia
• Do Insiders Manipulate Earnings When They Sell Their Shares in an Initial Public Offering?
• Employee Stock Options, Equity Valuation, and the Valuation of Option Grants Using a Warrant‐Pricing Model
• Enforced Standards Versus Evolution by General Acceptance: A Comparative Study of E‐Commerce Privacy Disclosure and Practice in the United States and the United Kingdom
• The Importance of Business Risk in Setting Audit Fees: Evidence from Cases of Client Misconduct