Journal of Accounting Auditing and Finance

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  Año 2020, Vol. 35, Número 2

  • Corporate Social Responsibility and Market-Based Consequences of Adverse Corporate Events: Evidence From Restatement Announcements

    Nader Wans

    • Resumen

    págs. 231-262

    

  • Does the Timing of Auditor Changes Affect Audit Quality?: Evidence From the Initial Year of the Audit Engagement

    Cory A. Cassell, James C. Hansen, Linda A. Myers

    • Resumen

    págs. 263-289

    

  • Accounting Restatements and Corporate Cash Policy

    Huili Chen, Zhihong Chen, Dan S. Dhaliwal

    • Resumen

    págs. 290-317

    

  • Fair Value Exposure, Auditor Specialization, and Banks’ Discretionary Use of the Loan Loss Provision

    Brian Bratten, Monika Causholli, Linda A. Myers

    • Resumen

    págs. 318-348

    

  • Meeting Earnings Benchmarks via Real Activities Manipulation: Debt Market Effects

    Timothy P. Hinkel, Benjamin W. Hoffman

    • Resumen

    págs. 349-378

    

  • Do Managers Choose the Proxy Material Delivery Method Strategically?

    Yu Cai, Yanhui Jiang, Huifang Yin

    • Resumen

    págs. 379-405

    

  • How Does Intentional Earnings Smoothing Vary With Managerial Ability?

    Peter Demerjian, Melissa F. Lewis-Western, Sarah McVay

    • Resumen

    págs. 406-437

    

  • International Diversification, SFAS 131, and Debt Maturity Structure

    Changjiang Wang

    • Resumen

    págs. 438-468