Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality

Benjamin C. Ayers, John (Xuefeng) Jiang, and Stacie K. Laplante

Abstract   Executive Summary   

The Audit Committee Oversight Process

Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson, and Terry L. Neal

Abstract   Executive Summary   

Shocks to Shocks: A Theoretical Foundation for the Information Content of Earnings

Jeffrey L. Callen

Abstract   Executive Summary   

How Changes in Compensation Plans Affect Employee Performance, Recruitment, and Retention: An Empirical Study of a Car Dealership

Joanna L. Y. Ho, Anne Wu, and Ling-Chu Lee

Abstract   Executive Summary   

Does Client Importance Affect Auditor Independence at the Office Level? Empirical Evidence from Going-Concern Opinions

Chan Li

Abstract   Executive Summary   

Accounting Data and Value: The Basic Results

James A. Ohlson

Abstract   Executive Summary   

Uncertainty and Expectation Revisions after Earnings Announcements

P. Eric Yeung

Abstract   Executive Summary