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Volume 77, Issue 2

1 April 2002

ISSN 0001-4826

eISSN 1558-7967

In this Issue

Articles
BOOK REVIEWS
Editorial Policy and Style Information

Articles

Accounting Conservatism, the Quality of Earnings, and Stock Returns

Stephen H. Penman; Xiao‐Jun Zhang

An Experimental Investigation of Self‐Serving Biases in an Auditing Trust Game: The Effect of Group Affiliation

Ronald R. King

Do Conference Calls Affect Analysts' Forecasts?

Robert M. Bowen; Angela K. Davis; Dawn A. Matsumoto

Materiality and Contingent Tax Liability Reporting

Cristi A. Gleason; Lillian F. Mills

The Effect of Mandated Market Risk Disclosures on Trading Volume Sensitivity to Interest Rate, Exchange Rate, and Commodity Price Movements

Thomas J. Linsmeier; Daniel B. Thornton; Mohan Venkatachalam; Michael Welker

Delegation and Incentive Compensation

Venky Nagar

Do Firms Use Restructuring Charge Reversals to Meet Earnings Targets?

Stephen R. Moehrle

International Diversification and Analysts' Forecast Accuracy and Bias

Augustine Duru; David M. Reeb

Economic Determinants of Audit Committee Independence

April Klein

Perspectives on Recent Capital Market Research

William H. Beaver

BOOK REVIEWS

Book Reviews

Jane L. Reimers, Editor

Editorial Policy and Style Information

Editorial Policy and Style Information

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Evidence on the Information Content of Text in Analyst Reports

Allen H. Huang, Amy Y. Zang, Rong Zheng

Error or Fraud? The Effect of Omissions on Management's Fraud Strategies and Auditors' Evaluations of Identified Misstatements

Erin L. Hamilton, Jason L. Smith

How Do Look-Back Analyses and Evidence Specificity Affect Auditors' Planning Judgments?

Ann G. Backof, Roger D. Martin, Jane Thayer

Using Audit Programs to Improve Auditor Evidence Collection

Jacqueline S. Hammersley, Michael A. Ricci

Information for Authors
Publication Ethics: Authorship Policy
Publication Ethics: Plagiarism Policy
Publication Ethics: Data Integrity Policy

Publication Ethics: Citing Corrected Articles Policy
Publication Ethics: Minimizing Overlapping Decision Rights Policy
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eISSN 1558-7967
ISSN 0001-4826

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