Is There a Relationship Between Management Compensation and Revenue Misstatements?
H. Du, C.P. Cullinan and G.B. Wright This study segregates compensation as a potential misstatement cause from the effects of misstatement on compensation by measuring compensation only in the time period immediately proceeding a misstatement period. Results reveal that cash compensation lowers the likelihood of a misstatement, while equity compensation increases this likelihood. • Forensic Accounting in Japan T. Konishi, H.N. Pontell and G. Geis Positions recent Japanese forensic auditing reform initiatives within an historical context and provides valuable insight into cultural and political influences. • An Experimental Investigation of the Application of Order Effects in Correctly Determining the Fairness of Accounts Receivable R.A. Barra and M.E. Taylor An experiment which explores the relationship between order of procedure selection and accuracy of auditor judgment on the fairness of accounts receivable, and which indicates there may be an evidential path of audit review procedu
