TABLE OF CONTENTS :
1. Examining the Current Legal Environment Facing the Public Accounting Profession: Recommendations for a Consistent U.S. Policy
2. When Are Outside Directors More Effective Monitors? Evidence From Real Activities Manipulation
3. Global Financial Crisis, Institutional Ownership, and the Earnings Informativeness of Income Smoothing
4. Distress Risk, Investor Sophistication, and Accrual Anomaly
5. Material Weakness in Internal Controls and Stock Price Crash Risk
6. Management Earnings Forecasts as a Performance Target in Executive Compensation Contracts
7. Do Financial Experts on the Board Matter? An Empirical Test From the United Kingdom’s Non-Life Insurance Industry
8. Does the Market Punish the Many for the Sins of the Few? The Contagion Effect of Accounting Restatements for Foreign Firms Listed in the United States