The publisher, American Accounting Association, regrets an error in this issue of the Journal of Financial Reporting (Volume 7, Number 2). A response by Morton Pincus and Shijia Wu to a commentary by Daniel A. Cohen and Thomas Z. Lys was omitted in error. That response, “Enhancing and Updating Cohen, Dey, and Lys's (2008) Methodological Framework to Re-Examine the Relation between Accrual-Based and Real Earnings Management After SOX,” is published in the Spring 2023 issue of the Journal of Financial Reporting (Volume 8, Number 1) and is available at: https://doi.org/10.2308/JFR-2022-014.

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