Review of Accounting and Finance: Volume 7 Issue 4

“Perfect storm” boding for the accounting and finance academic disciplines and professions

Marco Pagani, Howard F. Turetsky

The purpose of this paper is to analyze the problems faced by Accounting and Finance (A&F) Departments concerning the hiring and retention of tenure/tenure‐track faculty members…

Why did management and auditors fail to identify ineffective internal controls in their initial SOX 404 reviews?

Kam C. Chan, Picheng Lee, Gim S. Seow

The purpose of this paper is to investigate the rationale for the failure of management and auditors to identify material internal control weaknesses (ICWs) in their initial…

Antecedents and consequences of financial analyst turnover

Emad Mohammad, Siva Nathan

The purpose of this paper is to examine the factors leading to turnover among sell‐side financial analysts and the consequences of turnover.

The relative and incremental information content of earnings vs cash recovery rates

Amal A. Said, Hassan R. HassabElnaby, Tanya S. Nowlin

The purpose of this paper is to examine the relative and incremental information content of a cash recovery‐based measure of performance, the estimated internal rate of return, vs…

Stock market liberalization, structural breaks and dynamic changes in emerging market volatility

Duc Khuong Nguyen, Mondher Bellalah

This paper aims to empirically reexamine the dynamic changes in emerging market volatility around stock market liberalization.

Note from the publisher

Vicky Williams