Trading Volume Reaction to the Earnings Reconciliation from IAS to U.S. GAAP

Lucy Huajing Chen and Heibatollah Sami

Abstract   Executive Summary   

Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross-country Evidence

Jong-Hag Choi, Jeong-Bon Kim, Xiaohong Liu, and Dan Simunic

Abstract   Executive Summary   

CEO Reputation and Earnings Quality

Jennifer Francis, Allen H. Huang, Shivaram Rajgopal, and Amy Y. Zang

Abstract   Executive Summary   

The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality Around the World

Jere R. Francis and Dechun Wang

Abstract   Executive Summary   

Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision

Steven M. Glover, Douglas F. Prawitt, and David A. Wood

Abstract   Executive Summary   

Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?

Chris E. Hogan and Michael S. Wilkins

Abstract   Executive Summary   

Judging Audit Quality in Light of Adverse Outcomes: Evidence of Outcome Bias and Reverse Outcome Bias

Mark E. Peecher and M. David Piercey

Abstract   Executive Summary