Accounting Horizons
2003年3月、17巻Supplement
| 執筆者 | タイトル |
| Gopal K.Krishnan | Does Big 6 Auditor Industry Expertise Constrain Earnings Management? |
| Mark W.Nelson John A.Elliott Robin L.Tarpley |
How Are Earnings Managed? Examples from Auditors |
| Frank D.Hodge | Investors' Perceptions of Earnings Quality, Auditor Independence, and the Usefulness of Audited Financial Information |
| Scott Richardson | Earnings Quality and Short Sellers |
| Seong-Yeon Cho Robert L.Hagerman Sandeep Nabar Evelyn R.Patterson |
Measuring Stockholder Materiality |
| Stephen H.Penman | The Quality of Financial Statements : Perspectives from the Recent Stock Market Bubble |
| Katherine Schipper Linda Vincent |
Earnings Quality |
| Anil Arya Jonathan C.Glover Shyam Sunder |
Are Unmanaged Earnings Always Better for Shareholders? |
| Eugene A.Imhoff, jr. | Accounting Quality, Auditing, and Corporate Governance |
