No. 32-2, April 2021

Index

• Advertising and the impact on stock price accuracy
• Corporate social impact and auditor changes
• Does CEO pay slice reflect poor corporate governance?
• Forensic analytics using cluster analysis: Detecting anomalies in data
• Issue Information
• Mandatory audit partner's rotation and corporate tax avoidance: Early evidence from form AP disclosure
• Negative interest rates: How do they work? Case studies in Japan, Europe, Switzerland, Sweden, and Denmark
• Political, economic, financial uncertainty, and real earnings management
• Real earnings management in bankrupt firms
• Temporal changes in the value relevance of analysts' forecasts
• The next best thing: Social presence and accountability's impact on auditor professional skepticism
• The timeliness of 10‐K filings, early filers, and effects of filing deadline changes
• To control or to compromise? The prominence of chief compliance officer and foreign corrupt practices act violation