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Issue
1 March - Volume 14, Issue 1, Pages 1 - 111
1 June - Volume 14, Issue 2, Pages 113 - 250
1 September - Volume 14, Issue 3, Pages 259 - 379
1 December - Volume 14, Issue 4, Pages 389 - 508
Volume 14, Issue 2
1 June 2000
ISSN
0888-7993
EISSN
1558-7975
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ARTICLES
Inflation Accounting and 20‐F Disclosures: Evidence from Mexico
Paquita Y. Davis‐Friday, Assistant Professor
;
Juan M. Rivera, Associate Professor
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for Inflation Accounting and 20‐F Disclosures: Evidence from Mexico
Audit Education and Training: The Effect of Formal Studies and Work Experience
Colin B. Ferguson, Associate Professor
;
Gordon D. Richardson, Professor
;
Graeme Wines
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for Audit Education and Training: The Effect of Formal Studies and Work Experience
SFAS No. 123 Disclosures and Discounted Cash Flow Valuation
Leonard C. Soffer, Assistant Professor
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for SFAS No. 123 Disclosures and Discounted Cash Flow Valuation
The Effects of SFAS No. 90 on Nuclear Electric Utilities
L. Ann Martin, Assistant Professor
;
Chandra Subramaniam, Assistant Professor
;
Robert L. Vigeland, Professor
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for The Effects of SFAS No. 90 on Nuclear Electric Utilities
The Economic Implications of Proposed Changes in the Accounting for Nuclear Decommissioning Costs
James R. Boatsman, Professor
;
Inder K. Khurana, Associate Professor
;
Martha L. Loudder, Associate Professor
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for The Economic Implications of Proposed Changes in the Accounting for Nuclear Decommissioning Costs
COMMENTARY
Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators
Patricia M. Dechow, Associate Professor
;
Douglas J. Skinner, Professor
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for Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators
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A Decade after Sarbanes-Oxley: The Need for Ongoing Vigilance, Monitoring, and Research
Should Accountants Be Afraid of AI? Risks and Opportunities of Incorporating Artificial Intelligence into Accounting and Auditing
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