Volume 40, January 2005

  The Role of Hedged Futures in Managerial Incentive Contracts Len-Kuo Hu, Yu-Shun Hung
  The Impact of Audit Failure on Auditor Conservatism: Is There a Contagious Effect of the Enron Case? Chung-Jen Fu, Fu-Hsing Chang, Ching-Lung Chen
  On the Relationship between Price and Earnings: Reconsideration of the Specification Problem of Earnings and Book Value of Equity Huoshu Peng
  The Association between Brand Name Reputation, Industry Specialization and Auditor Market Share: Evidence from the Cancellation of Audit Fee Floor Wen-Jing Chang, Hsin-Ying Wu