Accounting Horizons: 20030101

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1. Accounting quality, auditing, and corporate governance. SYNOPSIS: To achieve orderly capital markets around the world, corporations must provide investors and creditors with relevant, reliable, and timely information. Accounting, auditing, and the ... (PERIODICAL ARTICLE) 2. Are unmanaged earnings always better for shareholders? SYNOPSIS: The push for increased transparency in financial reporting and corporate governance serves shareholders only up to a point. The problem of assessing the value ... (PERIODICAL ARTICLE) 3. Earnings quality. INTRODUCTION This commentary discusses empirical measures used in academic research to assess earnings quality and relates these measures both to decision usefulness, from the Financial ... (PERIODICAL ARTICLE) 4. The quality of financial statements: perspectives from the recent stock... SYNOPSIS: During the recent stock market bubble, the traditional financial reporting model was assailed as a backward-looking system, out of date in the Information Age. (PERIODICAL ARTICLE) 5. Measuring stockholder materiality. SYNOPSIS: The Securities and Exchange Commission (SEC) has recently expressed concern that auditors' use of materiality allows misstatements to go uncorrected. Auditors do not require ... (PERIODICAL ARTICLE) 6. Earnings quality and short sellers. SYNOPSIS: A key measure of earnings quality is the deviation of net income from operating cash flows. Sloan (1996) finds that firms with high accruals ... (PERIODICAL ARTICLE) 7. Investors' perceptions of earnings quality, auditor independence, and the... SYNOPSIS: In this paper I investigate whether nonprofessional investors' beliefs mirror the Securities and Exchange Commission's (SEC) concerns that earnings quality and auditor independence have ... (PERIODICAL ARTICLE) 8. How are earnings managed? Examples from auditors. SYNOPSIS: This paper reports descriptive evidence about how managers attempt to manage earnings, based on a sample of 515 earnings-management attempts obtained from a survey ... (PERIODICAL ARTICLE) 9. Does big 6 auditor industry expertise constrain earnings management? SYNOPSIS: Earnings management remains a popular topic of debate and discussion among investors, regulators, analysts, and the public. One mechanism that might mitigate earnings management ... (PERIODICAL ARTICLE) 10. Introducing the "quality of earnings" issue. Accounting Horizons is the third of the American Accounting Association's association-wide journals to publish a special issue devoted to the quality of earnings. Guest Editor ... (PERIODICAL ARTICLE)
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