Pricing of Initial Audit Engagements by Large and Small Audit Firms

Aloke Ghosh and Steven Lustgarten

Abstract   Executive Summary   

Audit Qualifications of Income-Decreasing Accounting Choices

Frank D. Hodge, Roger D. Martin, and Jamie H. Pratt

Abstract   Executive Summary   

Managing Stock Option Expense: The Manipulation of Option-Pricing Model Assumptions

Derek Johnston

Abstract   Executive Summary   

Ownership Structure, Business Group Affiliation, Listing Status, and Earnings Management: Evidence from Korea

Jeong-Bon Kim and Cheong H. Yi

Abstract   Executive Summary   

Auditor Reputation, Auditor Independence, and the Stock Market Impact of Andersen’s Indictment on Its Client Firms

Srinivasan Krishnamurthy, Jian Zhou, and Nan Zhou

Abstract   Executive Summary   

How Has Regulation FD Affected the Operations of Financial Analysts?

Partha S. Mohanram and Shyam V. Sunder

Abstract   Executive Summary   

An Economic Analysis of Audit and Nonaudit Services: The Trade-off Between Competition Crossovers and Knowledge Spillovers

Martin G.H. Wu

Abstract   Executive Summary   

Information Uncertainty and Analyst Forecast Behavior

X. Frank Zhang

Abstract   Executive Summary