The Differential Persistence of Accruals and Cash Flows for Future Operating Income versus Future Profitability Patricia M. Fairfield; Scott Whisenant; Teri Lombardi Yohn Review of Accounting Studies 2003 8(2-3), 221-243 open access
Evidence of Fraud, Audit Risk and Audit Liability Regimes Evelyn Patterson; David W. Wright Review of Accounting Studies 2003 8(1), 105-131 open access
The Predictive Value of Expenses Excluded from Pro Forma Earnings Jeffrey T. Doyle; Russell J. Lundholm; Mark T. Soliman Review of Accounting Studies 2003 8(2-3), 145-174 open access
Why Are Earnings Kinky? An Examination of the Earnings Management Explanation Patricia Dechow; Scott Richardson; İrem Tuna Review of Accounting Studies 2003 8(2-3), 355-384 open access