Escalating Commitment and Restatements: Potential Unintended Consequences of Partner Signature - Emily Seay Keenan, Ohio University; Jennifer Lynn Sustersic Stevens, Ohio University; Aaron Wilson, Ohio University

The Monitoring Efficiency of Independent Directors: Evidence from Director Co-Option - Bilal Al Dah, American University of Beirut; Mustafa Abdullah Dah, Lebanese American University; Samira Abi Dames, Lebanese American University

Did U.S. Banks Manage Their Earnings in the Aftermath of the 2007-2009 Financial Crisis? Evidence from the Post-Crisis Housing Market - Burak Dolar, Western Washington University

Predicting Aggregate Stock Returns with Aggregate Accrual Components - Liya Hou, University of Texas at Dallas

Implementation of International Financial Reporting Standards: A Perspective of Nigerian Companies’ Experience - Felix E Amenkhienan, Radford University

Do Manufacturing Firms Mangage Nonoperating Costs to Exceed the Earnings Benchmark of Zero? - Steven C Hall, University of Nebraska- Kearney

Models for Integrating Conscience, Ego Depletion and Social Dominance Orientation: Fighting Fraud and Discrimination Culturally in Organizations - Jana Wilhelm, University of Kentucky

PwC and the Colonial Bank Fraud: Ethical Lapses and Violations of Auditing Standards - Donald Lamar Ariail, Kennesaw State University; Donald Larry Crumbley, Louisiana State University