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Volume 19, Issue 3

1 September 2005

ISSN 0888-7993

EISSN 1558-7975

In this Issue

ARTICLES
COMMENTARY

ARTICLES

The Financial Expertise of CFOs and Accounting Restatements

Jagadison K. Aier; Joseph Comprix, Assistant Professor; Matthew T. Gunlock; Deanna Lee, Assistant Professor

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The Disclosure of Material Weaknesses in Internal Control after the Sarbanes‐Oxley Act

Weili Ge; Sarah McVay, Assistant Professor

View articletitled, The Disclosure of Material Weaknesses in Internal Control after the Sarbanes‐Oxley Act

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COMMENTARY

Accounting for Liabilities: Conceptual Issues, Standard Setting, and Evidence from Academic Research

Christine A. Botosan, Associate Professor; Lisa Koonce, Professor; Stephen G. Ryan, Associate Professor; Mary S. Stone, Professor; James M. Wahlen, Professor

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Response to the FASB's Exposure Draft on Fair Value Measurements

AAA Financial Accounting Standards Committee

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The Double Materiality Audit: Attestation of ESG Disclosures in Financial Statements

Evaluating Corporate Governance: Guiding Principles and Calls for Future Research

Markets and the Spontaneous Emergence of Double-Entry Accounting: A Short Essay

The Influence of Communication Medium on Professional Skepticism in Auditor-Client Interactions

Online ISSN 1558-7975
Print ISSN 0888-7993

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