TABLE OF CONTENTS :
1. What Are the Trends in PCAOB Inspections and the Reported Audit Deficiencies?
2. Pro-Labor Institutions and Corporate Employment Efficiency
3. The Impact of the Use of Cross-Border Compensation Peers: The Case of Canadian Companies Using U.S. Peers
4. Audit Quality Inputs and Financial Statement Conformity to Benford’s Law
5. The Effects of Accounting Expertise of Board Committees on the Short- and Long-Term Consequences of Financial Restatements
6. The Differential Informativeness of Positive and Negative Stock Returns
7. Auditor Independence and Value Relevance in the European Banking Sector: Do Investor Protection Environment and Corporate Governance Matter?
8. Investor Protection and the Substitution Effect of Corporate Governance and Product Market Competition on Firm Value
9. Does IRS Monitoring Deter Managers From Committing Accounting Fraud?