CAR Vol 4 No 2 — Spring / printemps 1988

Editor / Rédacteur : Haim Falk, McMaster University  

Articles

Good Judgment in Public Accounting: Quality and Justification
C. Emby and M. Gibbins 

On Sample Size Allocation in Auditing
U. Menzefricke and W. Smieliauskas 

A Hierarchical Approach to the External Auditor's Evaluation of the Internal Auditing Function
W.F. Messier, Jr. and A. Schneider 

Economic Effects of a Mandated Audit in a Contingent-Claims Production Economy
W.R. Scott 

Discussion of "Economic Effects of a Mandated Audit in a Contingent-Claims Production Economy"
M. Penno 

An Experimental Study of the Effects of Elicitation Methods on Review of Preliminary Audit Strategy by External Auditors
J.E. Boritz, B.G. Gaber, and W.M. Lemon 

Discussion of "An Experimental Study of the Effects of Elicitation Methods on Review of Preliminary Audit Strategy by External Auditors"
M. Gibbins 

Attestation Research Opportunities: 1987
W.R. Kinney, Jr. 

L'attestation: avenues de recherche, 1987
W.R. Kinney, Jr. 

Firm Size and the Information Content of Annual Earnings Announcements
B.T. Ro 

On Interim Information and the Information Content of Firm Earnings: A State Variable Approach
A. Dontoh and G. Richardson 

Discussion of "On Interim Information and the Information Content of Firm Earnings: A State Variable Approach"
D.B. Thornton 

A Comparative Examination of the Time-Series Properties and Predictive Ability of Annual Historical Cost and General Price Level Adjusted Earnings
J.C. McKeown and H. Shalchi 

Discussion of "A Comparative Examination of the Time-Series Properties and Predictive Ability of Annual Historical Cost and General Price Level Adjusted Earnings"
W.R. Landsman 

Discussion of "A Comparative Examination of the Time-Series Properties and Predictive Ability of Annual Historical Cost and General Price Level Adjusted Earnings"
J.A. Ohlson 

Implementable Equilibria in Accounting Contexts: An Exploratory Study
A.H. Amerchi and P. Cheng 

Discussion of "Implementable Equilibria in Accounting Contexts: An Exploratory Study"
R.A.Dye 

An Empirical Analysis of the Expenditure Budget in Research and Development
H.O. Rockness and M.D. Shields 

Discussion of "An Empirical Analysis of the Expenditure Budget in Research and Development"
J.G. Birnberg 

Discussion of "An Empirical Analysis of the Expenditure Budget in Research and Development"
J.H. Waterhouse 

The Effect of Unfunded Accumulated and Projected Pension Obligations on Governmental Borrowing Costs
B.R. Marks and K.K. Raman 

Comment on: "Distinguishing the Two Forms of the Constant Percentage Learning Curve Model"
A.W. Richardson 

Distinguishing the Two Forms of the Constant Percentage Learning Curve Model: A Reply
J.T. Chen and R.P. Manes 

Book Reviews

Editor / Rédacteur : Daniel Thornton  

Current Cost/Constant Dollar Accounting and Its Uses in the Managerial Decision Making Process - P.W. Bell
R. Thakkar 

The Modern Theory of Financial Reporting - L.D. Brown
R.V. Mattessich 

Financial Reporting - Theory and Application to the Oil and Gas Industry - J.E. Butterworth and H. Falk
A.A. Atkinson 

Canadian Income Tax Policy: An Economic Evalutaion - V. Salyzyn
H.A. Kennedy