Journal of Accounting Auditing and Finance

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  Año 2020, Vol. 35, Número 1

  • Examining the Current Legal Environment Facing the Public Accounting Profession: Recommendations for a Consistent U.S. Policy

    Alan Reinstein, Carl Pacini, Brian Patrick Green

    • Resumen

    págs. 3-25

    

  • When Are Outside Directors More Effective Monitors?: Evidence From Real Activities Manipulation

    Jeff Zeyun Chen, Marc Cussatt, Katherine Gunny

    págs. 26-52

    

  • Global Financial Crisis, Institutional Ownership, and the Earnings Informativeness of Income Smoothing

    Ching Lung Chen, Pei Yu Weng, Yu Chih Lin

    • Resumen

    págs. 53-78

    

  • Distress Risk, Investor Sophistication, and Accrual Anomaly

    Ming Gu

    • Resumen

    págs. 79-105

    

  • Material Weakness in Internal Controls and Stock Price Crash Risk

    Gerald Lobo, Chong Wang, Xiaoou Yu

    • Resumen

    págs. 106-138

    

  • Management Earnings Forecasts as a Performance Target in Executive Compensation Contracts

    Shota Otomasa, Atsushi Shiiba, Akinobu Shuto

    • Resumen

    págs. 139-167

    

  • Do Financial Experts on the Board Matter?: An Empirical Test From the United Kingdom’s Non-Life Insurance Industry

    Mike Adams, Wei Jiang

    • Resumen

    págs. 168-195

    

  • Does the Market Punish the Many for the Sins of the Few?: The Contagion Effect of Accounting Restatements for Foreign Firms Listed in the United States

    Weishi Jia, Jingran Zhao

    • Resumen

    págs. 196-228