CAR Vol 3 No 2 — Spring / printemps 1987

Editor / Rédacteur : Haim Falk, McMaster University  

Articles

Imperfect Information, Insurance, and Auditors' Legal Liability
B.V. Balachandran and N.J. Nagarajan 

An Empirical Investigation of Audit Qualification Decisions in the Presence of Going Concern Uncertainties
K. Menon and K.B. Schwartz 

A Generalized Audit Simulation Tool for Evaluating the Reliability of Internal Controls
C.E. Wiggins Jr. and L.M. Smith 

Accounting as a Discipline for Study and Practice: 1986
P.W. Bell 

A Note on the Value of Information Given Asymmetric Information and Self-Reporting
M. Penno 

Depreciation, Inflation, and Capital Replacement
G. Moore 

L'amortissement, l'inflation et le remplacement d'actifs
G. Moore 

An Index of Growth Due to Depreciation
R.P. Brief and H.R. Anton 

Economic Consequences:The Relationship Between Financial Reporting and Stratefic Planning, Management, and Operating Control Decisions
M.A. Covaleski, M.W. Dirsmith, and C.E. White 

Tests of the Impact of LIFO Adoption on Stockholders: A Stochastic Dominance Approach
J. Aharony and S. Bar-Yosef 

The Effect of Sales and Collection Disclosures on Cash Flow Forecasting and Income Smoothing
B.G. Dharan 

The Effect of Infomation Accouncements on Bid.Ask Spreads in the Call Options Market
J.H. Anthony 

Book Reviews

Decision Making in Complex Times: The Contribution of a Social Accounting Information System - R.C. Burke
L.J. Brooks 

Internal Control in Canadian Corporations: A Management Perspective - L.D. Etherington and I.M. Gordon
J.A. Lockhart and S.E. Sefcik 

Local Government Financial Reporting: A Research Study - The Canadian Institute of Chartered Accountants
L.D. Etherington 

Le contrôle interne dans la stratégie du vérificateur: Procédés de vérification - L'Institut Canadien des Comptables Adréés
L. Martel 

Simulation en vérification: Guide de l'étudiant - L. Martel et J.-G. Rousseau
F. Adjaoud 

Managing Foreign Exchange Exposure - D.H. Drury and V.R. Errunza
R.Y.W. Tang 

Risk Assessment in Accounting and Auditing - T.J. Mock and I. Vertinsky
W.M. Lemon 

Effective Inventory Management - W.D. Darlington, K.R. Lavery, and F.L. Meslin
T. Var