What Went Wrong? The Downfall of Arthur Andersen and the Construction of Controllability Boundaries Surrounding Financial Auditing

Yves Gendron and Laura F. Spira

Abstract   Executive Summary   

CEO Risk-Related Incentives and Income Smoothing

Julia Grant, Garen Markarian, and Antonio Parbonetti

Abstract   Executive Summary   

The Psychological Attraction Approach to Accounting and Disclosure Policy

David Hirshleifer and Siew Hong Teoh

Abstract   Executive Summary   

On the Analysis of Firms’ Cash Flows

James A. Ohlson and Jagadison K. Aier

Abstract   Executive Summary   

Impact of the Type of Audit Team Discussions on Auditors’ Generation of Material Frauds

Ken T. Trotman, Roger Simnett, and Amna Khalifa

Abstract   Executive Summary   

Is Accounting Education Valued by the Stock Market? Evidence from Corporate Controller Appointments

Nikos Vafeas

Abstract   Executive Summary   

Do Analysts and Investors Fully Appreciate the Implications of Book-Tax Differences for Future Earnings?

David P. Weber

Abstract   Executive Summary   

Fair Value or Conservatism: The Case of the Gold Industry

Heather A. Wier

Abstract   Executive Summary   

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