TABLE OF CONTENTS :
1. Can Short Sellers Detect Internal Control Material Weaknesses? Evidence From Section 404 of the Sarbanes–Oxley Act
2. Controlled Currency Regime and Pricing of Exchange Rate Risk: Evidence From China
3. Does Accounting Conservatism Make Good News Forecasts More Credible and Bad News Forecasts Less Alarming?
4. Competition, Proprietary Costs of Financial Reporting, and Financial Statement Comparability
5. Changes in the Incentive Contracts of Takeover Targets After Merger Failures
6. Implications of CEO Succession Origin and In-House Experience for Audit Pricing
7. The Relationship Between Chief Risk Officer Expertise, ERM Quality, and Firm Performance
8. Inventory Policy Choice and Cost of Debt: A Private Debtholders’ Perspective
9. Internal Control Weakness and the Asymmetrical Behavior of Selling, General, and Administrative Costs