The Accounting Review
2009年5月、84巻3号
執筆者 | タイトル |
Shaqron P.Katz | Earings Quality and Ownership Structure : The Role of Private Equity Sponsors (2007 American Accounting Association Competitive Manuscript Award Winner) |
Andrew A.Cito Jeffrey J.Burks W.Bruce Johnson |
Materiality Decisions and the Correction of Accounting Errors |
Katrin Burkhardt Roland Strausz |
Accounting Transparency and the Asset Substitution Problem |
Jeffrey R.Casterella Kevan L.Jensen W.Robert Knechel |
Is Self-Regulated Peer Review Effective at Signaling Audit Quality? |
Shane S.Dikolli Susan L.Kulp Karen L.Sedatole |
Transient INstitutional Ownership and CEO Contracting |
Carlin Dowling | Appropriate Audit Support System Use : The Influence of Auditor, Audit Team, Nd Firm Factors |
Vicky B.Hoffman Mark F.Zimbelman |
Do Strategic Reasoning and Brainstorming Help Auditors Change Their Standard Audit Procedures in Response to Fraud Risk? |
Udi Hoitash Rani Hoitash Jean C.Bedard |
Corporate Governance and Internal Control over Financial Reporting : A Comparison of Regulatory Regimes |
Christian Laux Volker Laux |
Board Committees, CEO Compensation, and Earning Management |
Steven F.Orpurt Yoonseok Zang |
Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows and Earnings? |
Roger Simmett Ann Vanstraelen Wai Fong Chua |
Assurance on Sustainability Reports : An International Comparison |
Rayn J.Wilson | An Examination of Corporate Tax Shelter Participants |