The Effect of Accountability and Time Budgets on Auditors’ Testing Strategies

Stephen K. Asare, Gregory M. Trompeter, and Arnold M. Wright

Abstract   

Private Predecision Information, Performance Measure Congruity, and the Value of Delegation

Robert M. Bushman, Raffi J. Indjejikian, and Mark C. Penno

Abstract   

Discussion of “Private Predecision Information, Performance Measure Congruity, and the Value of Delegation”

Srikant M. Datar

Auditor Quality and the Accuracy of Management Earnings Forecasts

Peter M. Clarkson

Abstract   

Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?

Mark H. Lang and Russell J. Lundholm

Abstract   

Discussion of “Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?”

Christine Wiedman

Executive Cash Compensation and Corporate Performance During Different Economic Cycles

Zoltan P. Matolcsy

Abstract   

The Effects of Industry Specialization on Auditors’ Inherent Risk Assessments and Confidence Judgements

Mark H. Taylor

Abstract   

Discussion of “The Effects of Industry Specialization on Auditors’ Inherent Risk Assessments and Confidence Judgements”

Michael Gibbins