Archival Research Method

Paul N Michas, University of Arizona-Tucson

Wei Zhang, Arizona State University

Kerri-Ann Sanderson, Bentley University

Christopher Calvin, Duke University

The Impact of Audits on Financial Statement Error in the Presence of Incentive and Opportunity - Erik S. Boyle, University of Cincinnati; Christine Botosan, FASB; Melissa Lewis-Western, Brigham Young University

Expert Auditors in Strategic Alliances - Yuan Ji, The Hong Kong Polytechnic University; Yanfeng Xue, The George Washington University

Have They Changed the Way of Cheating? An Analysis of Management Fraud Schemes Pre and Post SOX - Lei Gao, SUNY-Geneseo; Kyunghee Yoon, Rutgers Business School; Rajendra P Srivastava, University of Kansas