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Volume 17, Issue 1
1 March 2003
Issue Cover
ISSN 0888-7993
EISSN 1558-7975
In this Issue

ARTICLES

Tax Practitioner Credentials and the Incidence of IRS Audit Adjustments
Peggy A. Hite, Professor; John Hasseldine
View articletitled, Tax Practitioner Credentials and the Incidence of IRS Audit Adjustments
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Regulation Fair Disclosure, Analyst Following, and Analyst Forecast Dispersion
Afshad J. Irani, Assistant Professor; Irene Karamanou
View articletitled, Regulation Fair Disclosure, Analyst Following, and Analyst Forecast Dispersion
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Managing Pro Forma Stock Option Expense under SFAS No. 123
Steven Balsam, Professor; Haim A. Mozes, Associate Professor; Harry A. Newman, Associate Professor
View articletitled, Managing Pro Forma Stock Option Expense under SFAS No. 123
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GUEST EDITORIAL

A Fresh Look at Accounting Ethics (or Dr. Smith Goes to Washington)
L. Murphy Smith, Professor
View articletitled, A Fresh Look at Accounting Ethics (or Dr. Smith Goes to Washington)
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COMMENTARY

Evaluation of the FASB's Proposed Accounting and Disclosure Requirements for Guarantors
Laureen A. Maines; Eli Bartov; Patricia M. Fairfield; D. Eric Hirst; Teresa E. Iannaconi; Russell Mallett; Catherine M. Schrand; Douglas J. Skinner; Linda Vincent
View articletitled, Evaluation of the FASB's Proposed Accounting and Disclosure Requirements for Guarantors
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Commentaries on Principles‐ vs. Rules‐Based Standards
James A. Largay, III
View articletitled, Commentaries on Principles‐ vs. Rules‐Based Standards
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Principles‐Based Accounting Standards
Katherine Schipper
View articletitled, Principles‐Based Accounting Standards
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Evaluating Concepts‐Based vs. Rules‐Based Approaches to Standard Setting
Laureen A. Maines; Eli Bartov; Patricia Fairfield; D. Eric Hirst; Teresa E. Iannaconi; Russell Mallett; Catherine M. Schrand; Douglas J. Skinner; Linda Vincent
View articletitled, Evaluating Concepts‐Based vs. Rules‐Based Approaches to Standard Setting
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Behavioral Evidence on the Effects of Principles‐ and Rules‐Based Standards
Mark W. Nelson, Professor
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All Issues
  • Online ISSN 1558-7975
  • Print ISSN 0888-7993

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