An Examination of Auditor Planning Judgements in a Complex Accounting Information System Environment

Joseph F. Brazel and Christpher P. Agoglia

Abstract   Executive Summary   

Audit Committee, Board Characteristics, and Auditor Switch Decisions by Andersen's Clients

Ken Y. Chen and Jian Zhou

Abstract   Executive Summary   

The Effects of Perceived Fairness on Opportunistic Behaviour

Jeffrey R. Cohen, Lori Holder-Webb, David J. Sharp, and Laurie W. Pant

Abstract   Executive Summary   

Accuracy in Judging the Nonlinear Effects of Cost and Profit Drivers

Anne M. Farrell, Joan L. Luft, and Michael D. Shields

Abstract   Executive Summary   

Effects of Qualitative Factor Salience, Expressed Client Concern, and Qualitative Materiality Thresholds on Auditors' Audit Adjustment Decisions

Terence Bu-Peow Ng and Hun-Tong Tan

Abstract   Executive Summary   

Using Downstream Revenue in a Performance Measurement System

Michael J. Petersen

Abstract   Executive Summary   

How Do Underwriters Value Initial Public Offerings?: An Empirical Analysis of the French IPO Market

Peter Roosenboom

Abstract   Executive Summary   

Discussion of "How Do Underwriters Value Initial Public Offerings? An Empirical Analysis of the French IPO Market

Jacob K. Thomas

Concentration in Publishing at Top-Tier Business Journals: Evidence and Potential Explanations

Edward P. Swanson, Christopher J. Wolfe, and Asghar Zardkoohi

Abstract   Executive Summary   

The Stock Market Valuation of R&D Information in Biotech Firms

Bixia Xu, Michel L. Magnan, and Paul E. Andre

Abstract   Executive Summary