Vol. 18 No. 2 (2018)

Articles

• Corporate Fraud: Does Board Composition Matter?

  Caroline Claro Hayek, Guclu Atinc

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• The Effects of IFRS Adoption on Tax Expense and its Information Content: Canadian Evidence

  Yan Jin

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• Back-Testing Methods Used to Estimate Future Spot Exchange Rates Utilizing Bloomberg Data

  Stanko Racic

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• Securitization, Trade Credit and The Nature of Goods

  Chris Harris, Donna Dudney

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• Teaching Notes to Accompany Case: How Helpful are Charity Watchdog Ratings?

  Patricia Hatfield

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• Exploring Motivational Drivers of Audit Employees - A Study Focusing on Generation Y

  Nellie Gertsson, Pernilla Broberg, Josefine Friberg, Johanna Sylvander

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• Voluntary Clawback Adoption and Analyst Following, Forecast Accuracy, and Bias

  Henry Kimani Mburu, Alex P. Tang

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• An International Analysis of Director Equity Incentives and Earnings Management

  Min-Yu (Stella) Liao, Stephen P. Ferris

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• Seasonality in The Monthly Returns of Large and Small Stocks

  Shaikh A. Hamid

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• Auditor Turnover and the Likelihood of Future Accounting Litigation

  Kevin W. Hee

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• Provider Sponsored Insurance: A Scoping Review

  Katherine A. Meese, Stephen J. O’Connor

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• The Ethics of Tax Evasion: A Survey of Chinese Business Students in USA and China

  Robert W. McGee, Anwar Y. Salimi

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• If Leases are not Capitalized: The Effects of a Qualified Audit Opinion on Investors’ Judgments and Decisions

  Botao Chen, Xia Zhang

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