Examines possible determinants of firms' decisions to reduce benefits of retiree health care plans. Increasing contracting cost caused by the financial reporting consequences of Statement on Financial Accounting Standards SFAS No. 106; Financial weakness independent of SFAS No. 106; Firm-specific changes in retiree health care costs.
Examines potential explanations for managers' choice between comprehensive and partial income tax allocation related to the indefinite deferral of income taxes allowed for Domestic International Sales Corporations (DISCs). Association between external auditors' stated positions on the tax allocation issue and their firms method of choice; Institutional background of DISCs.
Presents the results of an experiment which focuses on the mismatch between auditors' tendency to structure their knowledge of financial statement errors with audit objective. Audit tasks' requirement of auditors' assessment of objectives; Effects of knowledge structures' mismatch with task structures.
Investigates how structured audit approaches affect managers' human resources assignments in environments varying in complexity. Definition of environmental complexity; Assessment of the effects of structure on experience level for the performance and supervision of judgment-oriented audit tasks; Explanation for the apparent lack of response to the complexity manipulation.
Examines the question of whether direct solicitation rules affect auditors' decisions regarding the type of audit report to issue. Effect on audit quality by the removal of bans on direct uninvited solicitation; Associations between information dissemination, client-author alignment and auditor independence.
Studies whether capital expenditures provide value relevant information which is incremental to that of current earnings. Value relevance of individual firm factors; Development of factors for risk and growth; Sensitivity of predisclosure information on capital expenditures to the firm's size.