Corporate Taxes and Financing Methods for Taxable Acquisitions

Dan S. Dhaliwal, Kaye J. Newberry, and Connie D. Weaver

Abstract   Executive Summary   

The Influence of Nonaudit Service Revenues and Client Pressure on External Auditors’ Decisions to Rely on Internal Audit

William J. Felix Jr., Audrey A. Gramling, and Mario J. Maletta

Abstract   Executive Summary   

The Impact of R&D Intensity on Demand for Specialist Auditor Services

Jayne M. Godfrey and Jane Hamilton

Abstract   Executive Summary   

Market Consequences of Earnings Management in Response to Security Regulations in China

In-Mu Haw, Daqing Qi, Donghui Wu, and Woody Wu

Abstract   Executive Summary   

Discussion of “Market Consequences of Earnings Management in Response to Security Regulations in China”

Gregory J. Clinch

A Note on the Relation between Frames, Perceptions, and Taxpayer Behavior

Scott B. Jackson and Richard C. Hatfield

Abstract   Executive Summary   

Did Houston Clients of Arthur Andersen Recognize Publicly Available Bad News in a Timely Fashion?

Gopal V. Krishnan

Abstract   Executive Summary   

Discussion of “Did Houston Clients of Arthur Andersen Recognize Publicly Available Bad News in a Timely Fashion?”

Réal Labelle

Management Ownership and Audit Firm Size

Clive Lennox

Abstract   Executive Summary   

A Reexamination of Behavior in Experimental Audit Markets: The Effects of Moral Reasoning and Economic Incentives on Auditor Reporting and Fees

Jeffrey W. Schatzberg, Galen R. Sevcik, Brian P. Shapiro, Linda Thorne, and R. S. Olusegun Wallace

Abstract   Executive Summary