Capital Gains Taxes and Acquisition Activity: Evidence of the Lock-In Effect

Benjamin C. Ayers, Craig E. Lefanowicz and John R. Robinson

Abstract   Executive Summary   

Limited Commitment in Multi-agent Contracting

Gerald A. Feltham and Christian Hofmann

Abstract   Executive Summary   

Discussion of "Limited Commitment in Multi-agent Contracting"

Thomas Hemmer

The Chief Financial Officer's Perspective on Auditor-Client Negotiations

Michael Gibbins, Susan A. McCracken and Steven E.Salterio

Abstract   Executive Summary   

Equity Systematic Risk (Beta) and Its Determinants

Gwangheon Hong and Sudipto Sarkar

Abstract   Executive Summary   

Do Auditor Provided Non-audit Services Improve Audit Effectiveness?

Jennifer R. Joe and Scott D. Vandervelde

Abstract   Executive Summary   

Voluntary Disclosure in R & D-Intensive Industries

Denise A. Jones

Abstract   Executive Summary   

Feedback and Incentives on Nonfinancial Value Drivers: Effects on Managerial Decision Making

Khim Ong Kelly

Abstract   Executive Summary   

Strategic Consequences of Historical Cost and Fair Value Measurements

Ricardo F. Reis and Phillip C. Stocken

Abstract   Executive Summary   

Discussion of "Strategic Consequences of Historical Cost and Fair Value Measurements"

John S. Hughes and Michael G. Williams

The Differential Effects of Auditors' Non-audit and Audit Fees on Accrual Quality

Bin N.Srinidhi and Ferdinand A. Gul

Abstract   Executive Summary   

The Impact of the Public’s Expectations of Auditors on Audit Quality and Auditing Standards Compliance

Ping Zhang

Abstract   Executive Summary