本期的目录：

1 Auditor Industry Specializationand Evidence of Cost Efficiencies in Homogenous Industries.

2 CEO Contractual Protection and Managerial Short-Termism.

3 Does Real-Time Reporting Deter Strategic Disclosures byManagement? The Impact of Real-Time Reporting and Event Controllability onDisclosure Bunching.

4 Economic Freedom, Investment Flexibility, and Equity Value: ACross-Country Study.

5 Information Complementarities and Supply Chain Analysts.

6 Interaction between Accounting Standards and Monetary Policy: TheEffect of SFAS 115.

7 Performance Target Revisions in Incentive Contracts: DoInformation and Trust Reduce Ratcheting and the Ratchet Effect?

8 Reporting Regulatory Environments and Earnings Management: U.S.and Non-U.S. Firms Using U.S. GAAP or IFRS.

9 Risk versus Anomaly: A New Methodology Applied to Accruals.

10 Strategic Informed Trades, Diversification, and Expected Returns.

11 TheEffectiveness of Credit Rating Agency Monitoring: Evidence from AssetSecuritizations.

12 The Value and Credit Relevance of Multiemployer Pension PlanObligations.

13 Volatility Forecasting Using Financial Statement Information.

14 Who Did the Audit? Audit Quality andDisclosures of Other Audit Participants in PCAOB Filings.