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Issue
1 March - Volume 15, Issue 1, Pages 1 - 104
1 June - Volume 15, Issue 2, Pages 105 - 192
1 September - Volume 15, Issue 3, Pages 193 - 310
1 December - Volume 15, Issue 4, Pages 311 - 411
Volume 15, Issue 2
1 June 2001
ISSN
0888-7993
EISSN
1558-7975
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ARTICLES
Audit Committee Composition, “Gray Directors,” and Interaction with Internal Auditing
K. Raghunandan, Professor
;
Dasaratha V. Rama, Professor
;
William J. Read, Professor
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titled, Audit Committee Composition, “Gray Directors,” and Interaction with Internal Auditing
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Minority Interest in the Consolidated Retained Earnings Statement
Hugo Nurnberg, Professor
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titled, Minority Interest in the Consolidated Retained Earnings Statement
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COMMENTARY
Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part II
Robert S. Kaplan, Professor
;
David P. Norton
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titled, Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part II
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Equity Valuation Models and Measuring Goodwill Impairment
AAA Financial Accounting Standards Committee
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titled, Equity Valuation Models and Measuring Goodwill Impairment
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International Harmonization: Cautions from the Australian Experience
Peter H. Collett
;
Jayne M. Godfrey, Professor
;
Sue L. Hrasky
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titled, International Harmonization: Cautions from the Australian Experience
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Sunset Review of Public Accountancy Laws: The Colorado Experience
Gary J. Colbert, Associate Professor
;
Dennis Murray, Professor
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titled, Sunset Review of Public Accountancy Laws: The Colorado Experience
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