The changing relevance of accounting information to debt holders over time Dan GivolyCarla HaynSharon Katz OriginalPaper 19 October 2016 Pages: 64 - 108
Compensation design and political risk: the case of city managers Ying L. ComptonAngela K. GoreSusan L. Kulp OriginalPaper 11 November 2016 Pages: 109 - 140
Military experience and corporate tax avoidance Kelvin K. F. LawLillian F. Mills OriginalPaper 05 November 2016 Pages: 141 - 184
Estimation risk and auditor conservatism Clive S. LennoxAsad Kausar OriginalPaper 21 December 2016 Pages: 185 - 216
Internal control and internal capital allocation: evidence from internal capital markets of multi-segment firms Ranjan D’MelloXinghua GaoYonghong Jia OriginalPaper 04 November 2016 Pages: 251 - 287
Articulation-based accruals Ryan CaseyFeng GaoShailendra Pandit OriginalPaper 13 January 2017 Pages: 288 - 319
Go before the whistle blows: an empirical analysis of director turnover and financial fraud Yanmin GaoJeong-Bon KimHaibin Wu OriginalPaper 13 December 2016 Pages: 320 - 360
The effects of audit partner pre-client and client-specific experience on audit quality and on perceptions of audit quality Wuchun ChiLinda A. MyersHong Xie OriginalPaper 29 October 2016 Pages: 361 - 391
The impact of the institutional environment on the value relevance of fair values Peter FiechterZoltán Novotny-Farkas OriginalPaper 21 November 2016 Pages: 392 - 429
Voluntary fair value disclosures beyond SFAS 157’s three-level estimates Sung Gon ChungBeng Wee GohKevin Ow Yong OriginalPaper 16 January 2017 Pages: 430 - 468
The role of audit verification in debt contracting: evidence from covenant violations Liangliang JiangHui Zhou OriginalPaper 19 January 2017 Pages: 469 - 501