No. 60-4, September 2022

Index

• Boards of a Feather: Homophily in Foreign Director Appointments Around the World
• Call for Papers
• Did the Dodd–Frank Whistleblower Provision Deter Accounting Fraud?
• Did the Siebel Systems Case Limit the SEC's Ability to Enforce Regulation Fair Disclosure?
• Erratum
• Intangible Investments, Scaling, and the Trend in the Accrual–Cash Flow Association
• Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality, and Audit Fees
• Issue Information ‐ Request for Papers
• Issue Information ‐ TOC
• Observing Enforcement: Evidence from Banking
• Real Effects of a Widespread CSR Reporting Mandate: Evidence from the European Union's CSR Directive
• The Economic Consequences of Financial Audit Regulation in the Charitable Sector
• The Information Content of Corporate Earnings: Evidence from the Securities Exchange Act of 1934
• Was Sarbanes–Oxley Costly? Evidence from Optimal Contracting on CEO Compensation