CAR Vol 6 No 1 — Fall / automne 1989

Joint Editors / Rédacteurs joints : Haim Falk, McMaster University, and William Scott, University of Waterloo  

Articles

Strategic Choice of Inventory Accounting Methods
W.-O. Jung 

Some Characteristics of the Canadian Audit Industry
R.G. Zind and D. Zéghal 

Caractéristiques du seceur de la vérification au Canada
R.G. Zind and D. Zéghal 

On the Demand for Historical Events Recording and Maintenance of Audit Trails
A.H. Amershi and P. Cheng 

Specialized Knowledge and Its Communication in Auditing
P. Danos, J.W. Eichenseher, D.L. Holt 

Discussion of "Specialized Knowledge and Its Communication in Auditing"
D.A. Leslie 

Discussion of "Specialized Knowledge and Its Communication in Auditing"
D.A. Simunic 

The Acquisition Value of Oil and Gas Firms: The Role of Historical Costs, Reserve Recognition Accounting, and Analysts' Appraisals
D. Ghicas and V. Pastena 

A Classification of Mergers and Acquisitions by Motives: Analysis of Market Responses
R. Amit, J. Livnat, and P. Zarowin 

On the Observability of Ownership Retention by Entrepeneurs with Private Information in the Market for New Issues
R. Conroy and J.S. Hughes 

Earnings News and the Firm Size Effect
B.T. Ro 

An Empirical Study of Regression Analysis as an Analytical Procedure
A.C. Wilson and D. Hudson 

Auditing Quality, Signaling, and Underwriting Contracts
J. Bachar 

Trading Volume Theories and Their Implications for Empirical Information Content Studies
H.J. Jang and B.T. Ro 

Discussion of "Trading Volume Theories and Their Implications for Empirical Information Content Studies"
J.A. Ohlson 

Discussion of "Trading Volume Theories and Their Implications for Empirical Information Content Studies"
R.E. Verrecchia 

Book Reviews

Editor / Rédacteur : Daniel Thornton  

Mergers and Acquisitions of Privately Held Businesses - W.P. Albo and A.R. Henderson
W.D. Rotenberg 

Accounting, Robotics, and the New Manufacturing Environment - R. Capettini and D. Clancy (eds.)
D.L. Losell and A.R. Reuber 

Product Differentiation in Auditing: Auditor Choice in the Market for Unseasoned New Issues - D. Simunic and M. Stein
W. Smieliauskas