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Issues

Volume 21, Issue 2
1 June 2007
Issue Cover
ISSN 0888-7993
EISSN 1558-7975

ARTICLES

Including Credit Standing in Measuring the Fair Value of Liabilities—Let's Pass This One to the Shareholders
Lanny G. Chasteen, Professor; Charles R. Ransom, Associate Professor
View articletitled, Including Credit Standing in Measuring the Fair Value of Liabilities—Let's Pass This One to the Shareholders
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PCAOB Inspections of Smaller CPA Firms: Initial Evidence from Inspection Reports
Dana R. Hermanson, Professor; Richard W. Houston, Professor; John C. Rice
View articletitled, PCAOB Inspections of Smaller CPA Firms: Initial Evidence from Inspection Reports
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COMMENTARIES

Is Accounting an Academic Discipline?
Joel S. Demski, Professor
View articletitled, Is Accounting an Academic Discipline?
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Is Accounting an Academic Discipline?
John C. Fellingham, Professor
View articletitled, Is Accounting an Academic Discipline?
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Auditor Communications with the Audit Committee and the Board of Directors: Policy Recommendations and Opportunities for Future Research
Jeffrey Cohen, Associate Professor; Lisa Milici Gaynor, Assistant Professor; Ganesh Krishnamoorthy, Associate Professor; Arnold M. Wright, Professor
View articletitled, Auditor Communications with the Audit Committee and the Board of Directors: Policy Recommendations and Opportunities for Future Research
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Response to FASB Exposure Draft, “The Fair Value Option for Financial Assets and Financial Liabilities, Including an Amendment of FASB Statement No. 115”
American Accounting Association's Financial Accounting Standards Committee
View articletitled, Response to FASB Exposure Draft, “The Fair Value Option for Financial Assets and Financial Liabilities, Including an Amendment of FASB Statement No. 115”
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Response to FASB Exposure Draft, “Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans: An Amendment of FASB Statements No. 87, 88, 106, and 132(R)”
American Accounting Association's Financial Accounting Standards Committee
View articletitled, Response to FASB Exposure Draft, “Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans: An Amendment of FASB Statements No. 87, 88, 106, and 132(R)”
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Reflections on Stewardship Reporting
Vincent O'Connell
View articletitled, Reflections on Stewardship Reporting
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The FASB's Conceptual Framework for Financial Reporting: A Critical Analysis
American Accounting Association's Financial Accounting Standards Committee
View articletitled, The FASB's Conceptual Framework for Financial Reporting: A Critical Analysis
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ADDITIONAL JOURNAL CONTENT

Additional Journal Content
View articletitled, Additional Journal Content
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EDITORIAL POLICY AND STYLE INFORMATION

Editorial Policy and Style Information
View articletitled, Editorial Policy and Style Information
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All Issues
  • Online ISSN 1558-7975
  • Print ISSN 0888-7993

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