Operational Restructuring Charges and Post-Restructuring Performance

Rowland K. Atiase, David E. Platt, and Senyo Y. Tse

Abstract   Executive Summary   

Discussion of “Operational Restructuring Charges and Post-restructuring Performance”

Patricia M. Dechow

Market Structure and Audit Fees: A Local Analysis

Sati P. Bandyopadhyay and Jennifer L. Kao

Abstract   Executive Summary   

Professionalization in Action: Accountants’ Attempt at Building a Network of Support for the Webtrust Seal of Assurance

Yves Gendron and Michael Barrett

Abstract   Executive Summary   

JIT Adoption: The Effects of LIFO Reserves and Financial Reporting and Tax Incentives

Michael R. Kinney and William F. Wempe

Abstract   Executive Summary   

A Cross-national Comparison of R&D Expenditure Decisions: Tax Incentives and Financial Constraints

Kenneth J. Klassen, Jeffrey A. Pittman, and Margaret P. Reed

Abstract   Executive Summary   

Discussion of “Audit Quality and the Pricing of Initial Public Debt Issues”

Steve Fortin

Equilibrium Earnings Management, Incentive Contracts, and Accounting Standards

Pierre Jinghong Liang

Abstract   Executive Summary   

Decomposition of Fraud Risk Assessments and Auditors’ Sensitivity to Fraud Cues

T. Jeffrey Wilks and Mark F. Zimbelman

Abstract   Executive Summary