This category covers:

1. Judgment and Decision Making
   • Auditor Performance
   • Analysts Forecasts
   • Investor Decisions
   • Financial Reporting
2. Financial Reporting
   • Earnings Quality
   • Earnings Management
   • Use of Accounting Information for Valuation
   • Impact of Regulations
   • Corporate Disclosure
   • Corporate Governance
   • Investor Protection
   • International Financial Reporting
3. Management Accounting and Management Control System
   • Measurement
   • Evaluation and Compensation of Performance
   • Control Issues in Multinationals