Winter 2009 (Volume 24, Number 1)

Earnings Restatements, the Sarbanes-Oxley Act, and the Disciplining of Chief Financial Officer
Denton Collins, Adi Masli, Austin L. Reitenga, and Juan Manuel Sanchez

Using Industry Classification Codes to Sample High-Techonolgy Firms:  Analysis and Recommendations
Charles O. Kile and Mary E. Phillips

How Does Regulation Fair Disclosure Affect Pre-Fair Disclosure Selective Disclosures?
Yan Sun

Audit Opinion and Disclosure of Audit Fees 
Kam-Wah Lai

Do Auditors Price Audit Committee's Expertise?  the Case of Accounting versus Nonaccounting Financial Experts
Gopal Krishnan and Gnanakumar Visvanathan

Corporate Ownership Structure and Innovation:  Evidence from Taiwan's Electronics Industry
Chen-Lung Chin, Yu-Ju Chen, Gary Kleinman, and Picheng Lee 

Spring 2009 (Volume 24, Number 2)

Impact of Excess Auditor Renumeration on the cost of Equity Capital around the World
Ole-Kristian Hope, Tony Kang, Wayne B. Thomas and Yong Keun Yoo

Are Earnings Surprises Interpreted More Optimistically on Very Sunny Days?
Behavioral Bias in Interpreting Accounting Information
John J. Shon and Ping Zhou

International Diversification, Ownership Structure, Legal Origin, and Earnings
Management:  Evidence from Taiway
Chen-Lung chin, Yu-Ju chen and Tsun-Jui Hsieh

The Effect of Financial Interpretation No. 46 on Electric Utility Companies
Hamid Pourjalali, Lauren T.F. Wilde and Robert F. Clarke

Contorl Divergence, Timeliness in Loss Recognition, and the Role of Auditor Specialization: 
Evidence from around the World
Chee Yeow Lim, and Patricia M.S. Tan

Carbon Business Accounting:  The Impact of Global Warming on the Cost and Management
Accounting Profession
Janek T. D. Ratnatunga and Kashi R. Balachandran

Summer  2009 (Volume 24, Number 3)

Disclosure Quality and the Mispricing of Accruals and Cash Flow
Michael S. Drake, James N. Myers, and Linda A. Myers

An Examination of the Effects of Investor Sophistication on the Pricing of Accruals and Cash Flows
Gerhard J. Barone and Matthew J. Magilke

Investor Sentiment, Accruals, Anomaly, and Accruals Management
Ashiq Ali and Umit G. Gurun

Client, Industry, and Country Factors Affecting Choice of Big N Industry Expert Auditors
Michael Ettredge, Soo Young Kwon, and Chee Yeow Lim

Conservatism and Book-Tax Differences
Wendy Heltzer