Archival Research Method

Brant E. Christensen, University of Oklahoma

Michael Willenborg, University of Connecticut

Nathan R Berglund, Mississippi State University

Michael Willenborg, University of Connecticut

Do Accounting Estimates Inform Assessments of Company Failure? - Keith Czerney, University of Missouri-Columbia; Herita Akamah, University of Nebraska-Lincoln; Thomas C Omer, University of Nebraska-Lincoln

Interim Restatements and the Year-End Audit - Nicholas Cicone, University of Florida; Hyun Jong Park, University of Florida

Non-GAAP Earnings and Auditors' Going Concern Opinions - Anne Albrecht, Texas Christian University; Zeyun (Jeff) Chen, Texas Christian University; Karen K Nelson, Texas Christian University