Are Auditors Professionally Skeptical? Evidence from Auditors’ Going‐Concern Opinions and Management Earnings ForecastsMEI FENG · CHAN LIDiscuss this article →December 2014pp. 1061-1085DOI: 10.1111/1475-679x.12064 ↗
Debtholders’ Demand for Conservatism: Evidence from Changes in Directors’ Fiduciary DutiesJAGADISON K. AIER · LONG CHEN · MIKHAIL PEVZNERDiscuss this article →December 2014pp. 993-1027DOI: 10.1111/1475-679x.12062 ↗
Do Joint Audits Improve or Impair Audit Quality?MINGCHERNG DENG · TONG LU · DAN A. SIMUNIC · MINLEI YEDiscuss this article →December 2014pp. 1029-1060DOI: 10.1111/1475-679x.12060 ↗
Masculinity, Testosterone, and Financial MisreportingYUPING JIA · LAURENCE VAN LENT · YACHANG ZENGDiscuss this article →December 2014pp. 1195-1246DOI: 10.1111/1475-679x.12065 ↗
The Effects of Uncertainty and Disclosure on Auditors' Fair Value Materiality DecisionsJEREMY B. GRIFFINDiscuss this article →December 2014pp. 1165-1193DOI: 10.1111/1475-679x.12059 ↗
Trust and Financial Reporting QualityJACE GARRETT · RANI HOITASH · DOUGLAS F. PRAWITTDiscuss this article →December 2014pp. 1087-1125DOI: 10.1111/1475-679x.12063 ↗
Why Do Countries Mandate Accrual Accounting for Tax Purposes?IGOR GONCHAROV · MARTIN JACOBDiscuss this article →December 2014pp. 1127-1163DOI: 10.1111/1475-679x.12061 ↗
