Accounting review: A quarterly journal of the American Accounting Association

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  Año 2002, Vol. 77, Número Extraordinario 1

  • The Balance Sheet as an Earnings Management Constraint

    Jan Barton, Paul J. Simko

    págs. 1-27

    

  • Discussion of: The Balance Sheet as an Earnings Management Constraint

    Mark L. DeFond

    págs. 29-33

    

  • The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors

    Ilia D. Dichev, Patricia M. Dechow

    • Resumen

    págs. 35-59

    

  • Discussion of: The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors

    Maureen F. McNichols

    págs. 61-69

    

  • The Relation between Auditors' Fees for Nonaudit Services and Earnings Management

    Richard M. Frankel, Karen K. Nelson, Marilyn F. Johnson

    págs. 71-105

    

  • Discussion of: The Relation between Auditors' Fees for Nonaudit Services and Earnings Management

    Robert Libby

    págs. 107-114

    

  • Empirical Evidence on the Evolution of International Earnings

    Judy Land, Mark H. Lang

    págs. 115-133

    

  • discussion of: Empirical Evidence on the Evolution of International Earnings

    David A. Guenther

    págs. 135-138

    

  • Evaluating Financial Reporting Quality: The Effects of Financial Expertise vs. Financial Literacy

    Laureen A. Maines, Roger D. Martin, Linda McDaniel

    págs. 139-167

    

  • Discussion of: Evaluating Financial Reporting Quality: The Effects of Financial Expertise vs. Financial Literacy

    Mark E. Peecher

    págs. 169-173

    

  • Evidence from Auditors about Manager's and Auditor's Earnings Management Decisions

    Robin L. Tarpley, John A. Elliott, Mark W. Nelson

    págs. 175-202

    

  • Discussion of: Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions

    Michael Gibbins

    págs. 203-211