Accounting Horizons

View more issues: September 2002, December 2002, March 2003

Articles in January 2003 issue of Accounting Horizons

• Does big 6 auditor industry expertise constrain earnings management?
  by Gopal V. Krishnan
• Are unmanaged earnings always better for shareholders?
  by Anil Arya
• Accounting quality, auditing, and corporate governance.
  by Eugene A.Imhoff
• How are earnings managed? Examples from auditors.
  by Mark W. Nelson
• Earnings quality and short sellers.
  by Scott Richardson
• The quality of financial statements: perspectives from the recent stock market bubble.
  by Stephen H. Penman
• Investors' perceptions of earnings quality, auditor independence, and the usefulness of audited financial information.
  by Frank D. Hodge
• Earnings quality.
  by Katherine Schipper
• Introducing the "quality of earnings" issue
• Measuring stockholder materiality.
  by Seong-Yeon Cho