The Review Process and the Accuracy of Auditor Judgments
Auditing, Auditor judgement, Review process, Internal control evaluations
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A Contingent Claims Model for Pension Costs
Pension costs, Contingent claims model, Unfunded pension liability, Valuation
Corporate Management Lobbying on FAS No. 8: Some Further Evidence
Lobbying, FAS No. 8, Managerial ownership
An Investigation of Managers' Adaptations to SFAS No. 2: Accounting for Research and Development Costs
Frank H. Selto, Maclyn L. Clouse, An Investigation of Managers' Adaptations to SFAS No. 2: Accounting for Research and Development Costs, Journal of Accounting Research, Vol. 23, No. 2 (Autumn, 1985), pp. 700-717
Measuring Executive Compensation: Methods and an Application
Executive compensation, Contracting, Stock options
Sensitivity Analysis of the Realized Risks of Auditing with Uncertainty Concerning Internal Control Evaluations
Auditing, Internal control evaluation, Audit risk, Substantive testing
Classifying Bankrupt Firms with Funds Flow Components
Bankruptcy, Cash-based fund flow ratios, Cashflow statements, Fund flow components
The Information Content of Municipal Spending Rate Data
Municipal bonds, Spending rate, Riskiness of Municipal bonds, Information content
The Methodology of Laboratory Markets and Its Implications for Agency Research in Accounting and Auditing
Agency problem, Laboratory experiments, Negligence liability rule, Strict liability rule
Open Interest and Consensus Among Investors
Open interest, Investor consensus, Trading volume