Editorial Board

Invited Referees

PART I: MAIN PAPERS

Segment Disclosures Under Sfas 131: Impact on the Banking Industry

Delay in Accounting Harmonization: Evidence on Auditor Selection and Cost-of-Capital Effects, 1986-1990

Voluntary Disclosure of Value Driver Information: A Content Analysis of Global M&A and other Cross-Boundary Disclosures of the Ford Motor Company 1995-2000

Financial Statement Fraud: Capital Market Effects and Management Actions

Evidence of Earnings Management With The Selection of the Discount Rate for Pension Accounting: The Impact of A Sec Letter

PART II: RESEARCH REPORTS

Sec Audit Requirements and Audit Fees

Audit Committee Characteristics and Auditor Switches

Staff Accounting Bulletin 101: Testing Students' Knowledge of Revenue Recognition Principles

The Legality of the Sec's Authority to Regulate the Scope of Services for CPA Firms

PART III: PERSPECTIVES

Ebitda!

Disclosure and Accounting in A Global Market: Looking to the Future

The Development of Financial Reporting, the Stock Exchange and Corporate Disclosure in Thailand

Mandatory Auditor Rotation: A Critique of the Panel on Audit Effectiveness

PART IV: BOOK REVIEWS

Marquis G. Eaton: A Collection of His Writings

Foundations for the Future: The AICPA From 1980-1995

Accounting and the Investment Opportunity Set

Frankensteins of Fraud: The 20th Century's Top Ten White-Collar Criminals

Delivering the Promise: How to Attract, Manage, and Retain Human Capital

Managing Multinationals in the Middle East