CAR Vol 16 No 4 — Winter / hiver 1999

Editors / Rédacteurs : Gerald A. Feltham and Dan A. Simunic, University of British Columbia  

Articles

Client Satisfaction and Big 6 Audit Fees
Bruce K. Behn, Joseph V. Carcello, Dana R. Hermanson, and Roger H. Hermanson 

"Low-Balling" and Efficiency in a Two-Period Specialization Model of Auditing Competition
Derek K. Chan 

The Use of Trade Association Disclosures by Investors and Analysts: Evidence from the Semiconductor Industry
Uday Chandra, Andrew Procassini, and Gregory B. Waymire 

Hierarchical Differences in Audit Workpaper Review Performance
Noel Harding and Ken T. Trotman 

Legal Penalties and Audit Quality: An Experimental Investigation
Ronald R. King and Rachel Schwartz 

The Interpretation of Coefficients in N-Chotomous Qualitative Response Models
Marc J. Leclere 

The Difference between Earnings and Operating Cash Flow as an Indicator of Financial Reporting Fraud
Thomas A. Lee, Robert W. Ingram, and Thomas P. Howard