Importance of Measures of Past Performance: Empirical Evidence on Quality of e-Service Providers

Rajiv D. Banker and Iny Hwang

Abstract   Executive Summary   

Discussion of " Importance of Measures of Past Performance: Empirical Evidence on Quality of e-Service Providers"

Shane S. Dikolli

Accounting Discretion, Corporate Governance, and Firm Performance

Robert M. Bowen, Shivaram Rajgopal, and Mohan Venkatachalam

Abstract   Executive Summary   

Discussion of "Accounting Discretion, Corporate Governance, and Firm Performance"

Wayne R. Guay

Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?

Chih-Ying Chen, Han-Jane Lin, and Yu-Chen Lin

Abstract   Executive Summary   

Earnings Management through Effective Tax Rates: The Effects of Tax Planning Investment and the Sarbanes-Oxley Act of 2002

Kirsten A. Cook, G. Ryan Huston, and Thomas C. Omer

Abstract   Executive Summary   

The Association between Non-professional Investors’ Information Choices and Their Portfolio Returns: The Importance of Investing Experience

W. Brooke Elliott, Frank D. Hodge, and Kevin E. Jackson

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Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Analysis

Keith L. Jones, Gopal V. Krishnan, and Kevin D. Melendrez

Abstract   Executive Summary   

Extent of ABC Use and Its Consequences

Adam S. Maiga and Fred A. Jacobs

Abstract   Executive Summary   

Management Turnover Following Auditor Resignations

Krishnagopal Menon and David D. Williams

Abstract   Executive Summary   

The Juxtaposition of Social Surveillance Controls with Traditional Organizational Design Components

Sally K. Widener, Margaret B. Shackell, and Elizabeth A. Demers

Abstract   Executive Summary