1. How Does the Distinction between Errors and Irregularities Impact Audit Risk? Evidence from Restatement:

Hanmei Chen, Mei Zhang and Haibin Ling

2. The Relationship between Exchange Rate Uncertainty and Investment in Some Sub-Saharan African Countries

 Safdari Mahdi and Soleymani Masood

3. Accounting Returns, Investment Decisions, and the Movie Industry

Wayne J. McMullen* and Raj Varma

4. Capital Investment Practices: A Survey of Large Corporations in a Developing Market:

Hassan Mounir El-Sady, Hosny Ibrahim Hamdy and Vasilya Sultanova

5. How Does Ownership Structure Effect Capital Structure and Firms Performance？Evidence from Taiwan:

Ming-Chang Cheng and Zuwei-Ching Tzeng