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CAR Vol 17 No 3 — Fall / automne 2000
Editors / Rédacteurs : Gerald A. Feltham and Dan A. Simunic, University of British Columbia
Articles
- Inferring Transactions from Financial Statements
- Anil Arya, John C. Fellingham, Jonathan C. Glover, Douglas A. Schroeder, and Gilbert Strang
- Abstract
- Outsourcing and Audit Risk for Internal Audit Services
- Dennis Caplan and Michael Kirschenheiter
- Abstract
- An Emerging Market’s Reaction to Initial Modified Audit Opinions: Evidence from the Shanghai Stock Exchange
- Charles J. P. Chen, Xijia Su, and Ronald Zhao
- Abstract
- Accounting Recognition, Moral Hazard, and Communication
- Pierre Jinghong Liang
- Abstract
- Discussion of “Accounting Recognition, Moral Hazard, and Communication”
- Richard A. Young
- Impact of Competition and Taxes on Responsibility Center Organization and Transfer Prices
- V. G. Narayanan and Michael Smith
- Abstract
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