No. 28-2, January 2017

Index

• Alternative Earnings Management Techniques: What Audit Committees and Internal Auditors Should Know
• Changes to Accounting for Share‐Based Payment Arrangements
• Contribution Margin and Fixed Cost per Unit: When to Use and When Not to Use These Analytical Tools
• Culture, Capital Structure, and Implications for Accounting Regulation
• Issue Information ‐ TOC
• Letter From the Editor
• More Questions Than Answers: A Few Encouraging Answers: How to Bridge the Gaps in Finance and Accounting
• New Reporting Requirements for Multinational Corporations
• Refer to Materiality as a Legal Concept
• SEC Matters
• Stand‐Alone Sustainability Reporting Practices in an Emerging Market: A Longitudinal Investigation
• Startups Can Use Research Credit to Offset Payroll Taxes
• The Inspector General Function and Outsourcing: An Introduction
• The Internal Audit Function: A Prerequisite for Good Governance
• Untaxed Foreign Earnings—Keep Growing!
• Valuing Data