Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain

Thomas Ahrens and Christopher S. Chapman

Abstract   Executive Summary   

Reconciling Financial Information at Varied Levels of Aggregation

Anil Arya, John C. Fellingham, Brian Mittendorf, and Douglas A. Schroeder

Abstract   Executive Summary   

The Effectiveness of Alternative Risk Assessment and Program Planning Tools in a Fraud Setting

Stephen K. Asare and Arnold M. Wright

Abstract   Executive Summary   

Testing the “Inverted-U” Phenomenon in Moral Development on Recently Promoted Senior Managers and Partners

Richard A. Bernardi and Donald F. Arnold Sr.

Abstract   Executive Summary   

The Impact of Mandated Disclosure on Performance-Based CEO Compensation

Jane A. Craighead, Michel L. Magnan, and Linda Thorne

Abstract   Executive Summary   

Recognition and Disclosure Reliability: Evidence from SFAS No. 106

Paquita Y. Davis-Friday, Chao-Shin Liu, and H. Fred Mittelstaedt

Abstract   Executive Summary   

Last-Chance Earnings Management: Using the Tax Expense to Meet Analysts’ Forecasts

Dan S. Dhaliwal, Christi A. Gleason, and Lillian F. Mills

Abstract   Executive Summary   

How Are Earnings Managed? An Examination of Specific Accruals

Carol A. Marquardt and Christine J. Wiedman

Abstract   Executive Summary