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CEO and CFO certifications of financial information.
December 01, 2003
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Likely effects of stock exchange governance proposals and Sarbanes-Oxl...
December 01, 2003
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The Effects of internal audit structure on perceived financial stateme...
December 01, 2003
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The impact and valuation of off-balance-sheet activities concealed by ...
December 01, 2003
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Conservatism in accounting Part II: evidence and research opportunitie...
December 01, 2003
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How the U.S. accounting profession got where it is today: Part II.
December 01, 2003
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Firm value and employee attitudes on workplace quality.
December 01, 2003
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A proposed framework emphasizing auditor reliability over auditor inde...
September 01, 2003
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A year of challenge and change for the FASB.(Commentary)
September 01, 2003
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Analysis of corporate disclosures on relative performance evaluation.
September 01, 2003
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Initial evidence on the association between nonaudit fees and restated...
September 01, 2003
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Conservatism in accounting Part I: explanations and implications.
September 01, 2003
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How the U.S. accounting profession got where it is today: Part I.
September 01, 2003
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How Chevron, Texaco, and the Indonesian government structured transact...
June 01, 2003
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Decision usefulness of alternative joint venture reporting methods.
June 01, 2003
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An examination of alternative work arrangements in private accounting ...
June 01, 2003
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Could $51 million be immaterial when Enron reports income of $105 mill...
June 01, 2003
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Comments on the FASB's proposals on consolidating special-purpose enti...
June 01, 2003
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Implications of accounting research for the FASB's initiatives on disc...
June 01, 2003
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Tax practitioner credentials and the incidence of IRS audit adjustment...
March 01, 2003
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Regulation Fair Disclosure, analyst following, and analyst forecast di...
March 01, 2003
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Managing pro forma stock option expense under SFAS No. 123.
March 01, 2003
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A fresh look at accounting ethics (or Dr. Smith goes to Washington). (...
March 01, 2003
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Evaluation of the FASB's proposed Accounting and Disclosure Requiremen...
March 01, 2003
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Commentaries on principles- vs. rules-based standards. (Commentary).
March 01, 2003
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Principles-based accounting standards. (Commentary).
March 01, 2003
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Evaluating concepts-based vs. rules-based approaches to standard setti...
March 01, 2003
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Behavioral evidence on the effects of principles- and rules-based stan...
March 01, 2003
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Accounting quality, auditing, and corporate governance.
January 01, 2003
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Are unmanaged earnings always better for shareholders?
January 01, 2003
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Earnings quality.
January 01, 2003
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The quality of financial statements: perspectives from the recent stoc...
January 01, 2003
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Measuring stockholder materiality.
January 01, 2003
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Earnings quality and short sellers.
January 01, 2003
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Investors' perceptions of earnings quality, auditor independence, and ...
January 01, 2003
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How are earnings managed? Examples from auditors.
January 01, 2003
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Does big 6 auditor industry expertise constrain earnings management?
January 01, 2003
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Introducing the "quality of earnings" issue.(Editorial)
January 01, 2003
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Recommendations on disclosure of nonfinancial performance measures. (C...
December 01, 2002
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A pathology of the Independence Standards Board's conceptual framework...
December 01, 2002
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Financial reporting at a crossroads. (Commentary).(Editorial)
December 01, 2002
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Knowing what others know: common knowledge, accounting, and capital ma...
December 01, 2002
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Disclosures in audit committee charters and reports.
December 01, 2002
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The impact of split adjusting and rounding on analysts' forecast error...
December 01, 2002
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Reporting fair value interest and value changes on financial instrumen...
September 01, 2002
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The evolving accounting standards for special purpose entities and con...
September 01, 2002
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The "Incomplete Revelation Hypothesis" and financial reporting. (Comme...
September 01, 2002
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Using laboratory experiments to evaluate accounting policy issues. (Co...
September 01, 2002
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Large firms envision worldwide convergence of standards.
September 01, 2002
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Viewing the 1996 FAF restructuring as policy making without a formal d...
September 01, 2002
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Evidence from China on whether harmonized accounting standards harmoni...
September 01, 2002
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Alternative approaches to testing hedge effectiveness under SFAS No. 1...
June 01, 2002
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The effects of corporate ownership on public accountants' professional...
June 01, 2002
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Sampling practices of auditors in public accounting, industry, and gov...
June 01, 2002
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Characteristics influencing perceptions of accounting pronouncement qu...
June 01, 2002
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Lessons from Enron.
June 01, 2002
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Some thoughts on the Intellectual Foundations of Accounting. (Commenta...
June 01, 2002
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Fair valuing debt turns deteriorating credit quality into positive sig...
June 01, 2002
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Accounting for tax benefits of employee stock options and implications...
March 01, 2002
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Going-Concern opinions in the "new" legal environment.
March 01, 2002
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The use of target prices to justify sell-side analysts' stock recommen...
March 01, 2002
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"Political" lobbying on proposed standards: A challenge to the IASB. (...
March 01, 2002
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Blending information and communication technology with accounting rese...
March 01, 2002
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The evolution of the knowledge professional. (Commentary).
March 01, 2002
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Recommendations on hedge accounting and accounting for transfers of fi...
March 01, 2002
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Research Implications of the Auditing Standard Board's Current Agenda....
December 01, 2001
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Evaluation of the FASB's Proposed Accounting for Financial Instruments...
December 01, 2001
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SEC Auditor Independence Requirements: AAA Financial Accounting Standa...
December 01, 2001
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A Perspective on the Proposed Global Professional Credential. (Comment...
December 01, 2001
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Auditors' and Investors' Perceptions of the "Expectation Gap".(Statist...
December 01, 2001
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Charitable Organizations' Strategies and Program-Spending Ratios.(Stat...
December 01, 2001
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Stock Option Expense: The Sword of Damocles Revealed.(Statistical Data...
December 01, 2001
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Lease Accounting Research and the G4+1 Proposal.
September 01, 2001
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Evaluation of the Lease Accounting Proposed in G4+1 Special Report.
September 01, 2001
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The Conceptual Framework and Accounting for Leases.(Statistical Data I...
September 01, 2001
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