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Volume 14, Issue 4
1 December 2000
Issue Cover
ISSN 0888-7993
EISSN 1558-7975
In this Issue

ARTICLES

An Exploratory Analysis of the 1989 Accounting Firm Megamergers
Susan H. Ivancevich, Assistant Professor; Asghar Zardkoohi, Professor
View articletitled, An Exploratory Analysis of the 1989 Accounting Firm Megamergers
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Congress's Goal of Increasing Electronic Filing: An Assessment Based on the Technology‐Adoption Literature
Steven T. Walsh, Assistant Professor; Craig G. White, Assistant Professor
View articletitled, Congress's Goal of Increasing Electronic Filing: An Assessment Based on the Technology‐Adoption Literature
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Trends in Ethical Sanctions within the Accounting Profession
Shane Moriarity, Professor
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Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms
Mark S. Beasley, Associate Professor; Joseph V. Carcello, Associate Professor; Dana R. Hermanson, Associate Professor; Paul D. Lapides, Assistant Professor
View articletitled, Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms
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Implementation of an Option Pricing‐Based Bond Valuation Model for Corporate Debt and Its Components
Mary E. Barth, Professor; Wayne R. Landsman, Professor; Richard J. Rendleman, Jr., Professor
View articletitled, Implementation of an Option Pricing‐Based Bond Valuation Model for Corporate Debt and Its Components
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COMMENTARY

Accounting Subjectivity and Earnings Management: A Preparer Perspective
William U. Parfet
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Response to the SEC Concepts Release on International Accounting Standards
James M. Wahlen; James R. Boatsman; Robert H. Herz; Gregory J. Jonas; Krishna G. Palepu; Stephen G. Ryan; Katherine Schipper; Catherine M. Schrand; Douglas J. Skinner
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Response to the FASB Preliminary Views: Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value
James M. Wahlen; James R. Boatsman; Robert H. Herz; Gregory J. Jonas; Krishna G. Palepu; Stephen G. Ryan; Katherine Schipper; Catherine M. Schrand; Douglas J. Skinner
View articletitled, Response to the FASB Preliminary Views: Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value
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All Issues
  • Online ISSN 1558-7975
  • Print ISSN 0888-7993

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