List of Contributors

Editorial Board

Invited Referees for Volume 10

MAIN PAPERS

The Volatility of Pension Cost: Some Exploratory Research

Stanley C. Martens

John E. McEnroe

A Study of Characteristics Related to Public Accountants' Professional Conduct

Ho-Chan Hwang

Arnold Schneider

Gasb Rhetoric: A Content Analysis of Gasb Statements

Suzanne H. Lowensohn

Thomas R. Robinson

George Sanders

The Debt Equivalency of Recognized VS. Disclosed Obligations: An Examination of Borrower and Lender Perceptions

V. Gopalakrishnan

Mohinder Parkash

The Professional Identification of Accountancy: Evidence from Comparative Content Analysis of Mission Statements

Julia Grant

Managerial Turnover and Successor Accountign Discretion: Bank Loan Loss Provisions After Resignation, Retirement, or Death

Drew Dahl

Economic Consequences of Accounting Standards and Islamic Banks

Rifaat Ahmed Abdel Karim

Auditor Reports on Client Internal Control Structures and Management Fraud: A Theoretical Investigation

Frank Nekrasz, Jr.

RESEARCH REPORTS

Legislation and Case Law 1995: Review and Analysis

mark A. Segal

Political, Financial, and Economic Risks And Accounting Disclosure Requirements of Global Stock Exchanges

Ahmed Riahi-Belkaoui

PERSPECTIVES

Chairman's Presentation to AICPA Governing Council, October 1995

Ronald S. Cohen

Presentation of the President, International Federation of Accountants to AICPA Governing Council, October 1995

Juan R. Herrara

EDITORS' NOTES

The Politics of Disclosure: Accountants in the Era of Mutual Fund Investing

Gary John Previts

Burning the Old Skins: Tearing Down The Profession's Intellectual and Professional Constraints; Building a New Structure

Larry M. Parker

BOOK REVIEWS

International Corporate Governance Who HOlds The Reins?

Timothy J. Fogarty

The Coming Evolution of the Investment Management Industry: Opportunities And Strategies

Mark Hurley

Sharon Meers

Ben Bornstein

Neil Strumingher

Stephen J. Young

Research Report Detailing the Round Table Discussion of the AICPA Special Committee On Financial Reporting