... market. United States of America Relative audit fees Client loyalty Switchers Audit market Auditors The audit market has seen remarkable changes during the last decade. The Sarbanes‐Oxley Act (SOX, US House of Representatives, 2002) and the preceding accounting scandals significantly...

... Group Publishing Limited 2011 United States of America Disclosure Restatements Stealth Item 4.02 Form 8‐K We investigate the attributes of and the market reaction to financial restatements first disclosed in quarterly or annual reports (10‐K/10‐Q) without being filed via item 4.02...

... 2.3). The hypotheses are developed in Section 2.4. © Emerald Group Publishing Limited 2011 United States of America Accrual manipulation Real manipulation Earnings management Seasoned equity offerings Sarbanes‐Oxley Litigation Prior research suggests that managers...

... Publishing Limited 2009 Control Management accounting Uncertainty management United States of America Some authorities proposed different approaches than economic rationality in goal setting (Cohen et al., 1972 ; Cooper et al., 1981 ; March and Simon, 1958 ; March...

... factor Capital asset pricing model Australia United States of America The Capital Asset Pricing Model (CAPM) is the pre‐dominant framework for estimating the cost of equity capital 1 . Yet considerable debate remains as to the appropriate parameter inputs, especially regarding beta estimation...

... between SOX and earnings management. Harlan Platt can be contacted at: h.platt@neu.edu © Emerald Group Publishing Limited 2009 Corporate governance Financial reporting Financial performance United States of America Manufacturing industries Accounting literature uses...

... is not commonly applied in the corporate governance field. © Emerald Group Publishing Limited 2009 Organizational analysis Financial reporting Fraud United States of America Accounting Auditing This analysis of the US Securities and Exchange Commission's (SEC's) Accounting and Auditing...

... for agency aspect of client firms; inside and institutional ownership. Sharad Asthana can be contacted at: sharad.asthana@utsa.edu © Emerald Group Publishing Limited 2009 United States of America Auditor's fees Legislation Auditing standards Since 2001, the market for audit...

... Group Publishing Limited 2008 Pensions Retirement Retirement insurance Taxes Labour market United States of America Research that deals with the management of post‐retirement benefits is critical in the light of the changing population profile. According to the latest...