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Issues

Volume 27, Issue 2
1 November 2008
Issue Cover
ISSN 0278-0380
EISSN 1558-7991
In this Issue

MAIN ARTICLES

Revenue Manipulation and Restatements by Loss Firms
Jeffrey L. Callen; Sean W. G. Robb; Dan Segal
View articletitled, Revenue Manipulation and Restatements by Loss Firms
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Auditor Independence and Auditor-Provided Tax Service: Evidence from Going-Concern Audit Opinions Prior to Bankruptcy Filings
Dahlia Robinson
View articletitled, Auditor Independence and Auditor-Provided Tax Service: Evidence from Going-Concern Audit Opinions Prior to Bankruptcy Filings
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Changes in the Audit Environment and Auditors’ Propensity to Issue Going-Concern Opinions
Neil L. Fargher; Liwei Jiang
View articletitled, Changes in the Audit Environment and Auditors’ Propensity to Issue Going-Concern Opinions
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Auditors’ Cross-Sectional and Temporal Analysis of Account Relations in Identifying Financial Statement Misstatements
Scott D. Vandervelde; Yining Chen; Robert A. Leitch
View articletitled, Auditors’ Cross-Sectional and Temporal Analysis of Account Relations in Identifying Financial Statement Misstatements
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The Influence of Audit Firm Specialization on Analysts’ Forecast Errors
Jeff L. Payne
View articletitled, The Influence of Audit Firm Specialization on Analysts’ Forecast Errors
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The Effect of Moods on Auditors’ Inventory Valuation Decisions
Janne O. Y. Chung; Jeffrey R. Cohen; Gary S. Monroe
View articletitled, The Effect of Moods on Auditors’ Inventory Valuation Decisions
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Earnings Management of Firms Reporting Material Internal Control Weaknesses under Section 404 of the Sarbanes-Oxley Act
Kam C. Chan; Barbara Farrell; Picheng Lee
View articletitled, Earnings Management of Firms Reporting Material Internal Control Weaknesses under Section 404 of the Sarbanes-Oxley Act
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Form versus Substance: The Implications for Auditing Practice and Research of Alternative Perspectives on Corporate Governance
Jeffrey R. Cohen; Ganesh Krishnamoorthy; Arnold M. Wright
View articletitled, Form versus Substance: The Implications for Auditing Practice and Research of Alternative Perspectives on Corporate Governance
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RESEARCH NOTES

Dual-Class Shares and Audit Pricing: Evidence from the Canadian Markets
Samer Khalil; Michel L. Magnan; Jeffrey R. Cohen
View articletitled, Dual-Class Shares and Audit Pricing: Evidence from the Canadian Markets
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Partner Familiarity and Audit Fees: Evidence from Former Andersen Clients
Thomas E. Vermeer; Dasaratha V. Rama; K. Raghunandan
View articletitled, Partner Familiarity and Audit Fees: Evidence from Former Andersen Clients
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Financial Statement Fraud: Insights from the Academic Literature
Chris E. Hogan; Zabihollah Rezaee; Richard A. Riley, Jr.; Uma K. Velury
View articletitled, Financial Statement Fraud: Insights from the Academic Literature
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A Summary of Research and Enforcement Release Evidence on Confirmation Use and Effectiveness
Paul Caster; Randal J. Elder; Diane J. Janvrin
View articletitled, A Summary of Research and Enforcement Release Evidence on Confirmation Use and Effectiveness
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ADDITIONAL JOURNAL CONTENT

Additional Journal Content
View articletitled, Additional Journal Content
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All Issues
  • Online ISSN 1558-7991
  • Print ISSN 0278-0380

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