Volume 84 · Issue 5

Sep 1, 200916 articles

A Modified Audit Production Framework: Evaluating the Relative Efficiency of Audit Engagements

W. Robert Knechel · Paul Rouse · Caren Schelleman

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Sep 1, 2009pp. 1607-1638DOI: 10.2308/accr.2009.84.5.1607 ↗

Accounting Discretion, Horizon Problem, and CEO Retirement Benefits

Paul Kalyta

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Sep 1, 2009pp. 1553-1573DOI: 10.2308/accr.2009.84.5.1553 ↗

Additional Journal Content

Authors not recorded

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Sep 1, 2009pp. i-ixDOI: 10.2308/accr.2009.84.5.i ↗

Big 4 Office Size and Audit Quality

Jere R. Francis · Michael D. Yu

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Sep 1, 2009pp. 1521-1552DOI: 10.2308/accr.2009.84.5.1521 ↗

Book Review

Stephen A. Zeff

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Sep 1, 2009pp. 1695-1697DOI: 10.2308/accr.2009.84.5.1695 ↗

Capital Gains Taxes, Pricing Spreads, and Arbitrage: Evidence from Cross-Listed Firms in the U.S.

Jennifer Blouin · Luzi Hail · Michelle H. Yetman

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Sep 1, 2009pp. 1321-1361DOI: 10.2308/accr.2009.84.5.1321 ↗

Cross-Listing Audit Fee Premiums: Theory and Evidence

Jong-Hag Choi · Jeong-Bon Kim · Xiaohong Liu · Dan A. Simunic

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Sep 1, 2009pp. 1429-1463DOI: 10.2308/accr.2009.84.5.1429 ↗

Editorial Policy and Style Information

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Sep 1, 2009pp. 1699-1702DOI: 10.2308/accr.2009.84.5.1699 ↗

Management Forecasts in Japan: An Empirical Study of Forecasts that Are Effectively Mandated

Kazuo Kato · Douglas J. Skinner · Michio Kunimura

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Sep 1, 2009pp. 1575-1606DOI: 10.2308/accr.2009.84.5.1575 ↗

Reciprocity and the Effectiveness of Optimal Agency Contracts

Xi (Jason) Kuang · Donald V. Moser

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Sep 1, 2009pp. 1671-1694DOI: 10.2308/accr.2009.84.5.1671 ↗

Rules Rather than Discretion in Audit Standards: Going-Concern Opinions in Belgium

Joseph V. Carcello · Ann Vanstraelen · Michael Willenborg

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Sep 1, 2009pp. 1395-1428DOI: 10.2308/accr.2009.84.5.1395 ↗

September 2009 Placement Ads

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Sep 1, 2009pp. 1703-1719DOI: 10.2308/accr.2009.84.5.1703 ↗

Stealth Disclosure of Accounting Restatements

Rebecca Files · Edward P. Swanson · Senyo Tse

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Sep 1, 2009pp. 1495-1520DOI: 10.2308/accr.2009.84.5.1495 ↗

The Effect of Disclosures by Management, Analysts, and Business Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis

S. P. Kothari · Xu Li · James E. Short

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Sep 1, 2009pp. 1639-1670DOI: 10.2308/accr.2009.84.5.1639 ↗

The Effects of Expected and Actual Accounting Choices on Judgments and Decisions

Shana M. Clor-Proell

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Sep 1, 2009pp. 1465-1493DOI: 10.2308/accr.2009.84.5.1465 ↗

The Impact of Earnings on the Pricing of Credit Default Swaps

Jeffrey L. Callen · Joshua Livnat · Dan Segal

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Sep 1, 2009pp. 1363-1394DOI: 10.2308/accr.2009.84.5.1363 ↗