Learning by Doing and Audit Quality

Paul J. Beck and Martin G. H. Wu

Abstract   Executive Summary   

Modeling Goodwill for Banks: A Residual Income Approach with Empirical Tests

Joy Begley, Sandra L. Chamberlain, and Yinghua Li

Abstract   Executive Summary   

Discussion of “Modeling Goodwill for Banks: A Residual Income Approach with Empirical Tests”

Russell J. Lundholm

Conservative Accounting and Linear Information Valuation Models

Young-Soo Choi, John O’Hanlon, and Peter F. Pope

Abstract   Executive Summary   

Who Benefits from Inconsistent Multinational Tax Transfer-Pricing Rules?

Anja De Waegenaere, Richard C. Sansing, and Jacco L. Wielhouwer

Abstract   Executive Summary   

Discussion of “Who Benefits from Inconsistent Multinational Tax Transfer-Pricing Rules?”

Suzanne Paquette

Audit Fees: A Meta-analysis of the Effect of Supply and Demand Attributes

David C. Hay, W. Robert Knechel, and Norman Wong

Abstract   Executive Summary   

The Persistence of the Accruals Anomaly

Baruch Lev and Doron Nissim

Abstract   Executive Summary   

Accounting Information and CEO Compensation: The Role of Cash Flow from Operations in the Presence of Earnings

Emeka T. Nwaeze, Simon S. M. Yang, and Qin Jennifer Yin

Abstract   Executive Summary   

An Experimental Test of the Interaction of the Insurance and Informational Signaling Hypotheses in Auditing

Dennis M. O’Reilly, Robert A. Leitch, and Brad M. Tuttle

Abstract   Executive Summary   

Horizon-Dependent Underreaction in Financial Analysts’ Earnings Forecasts

Jana Smith Raedy, Philip B. Shane, and Yanhua Yang

Abstract   Executive Summary