Auditor Consensus in Internal Control Evaluation and Audit Program Planning
Internal controls, Auditing, Auditor consensus, Internal control evaluation
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The Measurement of Liquidity
Liquidity, Financial statement analysis, Liquidity ratios, Static nature of ratios
Using the FASB's Qualitative Characteristics in Accounting Policy Choices
Standard setting, FASB, Qualitive characteristics
Unrecorded Human Assets and the "Hold Up" Problem
Human resources accounting, Human capital, Hold up problem
The Use of Mathematical Models in Financial Accounting
Robert E. Verrecchia, The Use of Mathematical Models in Financial Accounting, Journal of Accounting Research, Vol. 20, Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation (1982), pp. 1-42
An Examination of the Conservative Information Processing Bias in an Accounting Framework
Conservative information processing bias, Human Information Processing, Decision making, Rational behavior
Municipal Market Measures and Reporting Practices: An Extension
Bond rating, Municipal bonds, Financial reporting, Credit risk
Loss Contingency Reports and Stock Prices: An Empirical Study
Disclosures, Loss contingency, Stock price response, Earnings quality
Stein-Type Poisson Estimators in Audit Sampling
Auditing, Sampling, Substantive test, James-Stein Estimator
The Determination of Performance Standards and Participation
Performance standards, Participation, Informed agents, Information systems