CAR Vol 6 No 2-I — Spring / printemps 1990

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

Articles

The Continuing Evolution of Auditing Science: Megatrends and Research Opportunities for the 1990s
L.A. Tomassini 

The Jointness of Audit Fees and Demand for MAS: A Self-Selection Analysis
A.R. Abdel-khalik 

Discussion of "The Jointness of Audit Fees and Demand for MAS: A Self-Selection Analysis"
I. Solomon 

Audit Risk in a Client Portfolio Context
D.A. Simunic and M.T. Stein 

Le risque lié à vérification envisagé dans le contexte du portefeuille de clients
D.A. Simunic and M.T. Stein 

An Investigation of the Sources, Moderators, and Psychological Symptoms of Stress among Audit Seniors
M.E. Haskins, A.J. Baglioni, Jr., and D.L. Cooper 

Sequential Auditor Decision Making: Information Search and Evidence Evaluation
W.R. Knechel and W.F. Messier, Jr. 

A Theory of Evidence Based on Audit Assertions
W. Smieliauskas and L. Smith 

Discussion of "A Theory of Evidence Based on Audit Assertions"
J.C. Gaa 

Audit Sampling with Nonsampling Errors of the First Type
D.G. Bonett and R.D. Clute 

Combined Monetary Unit Sampling from Several Independent Populations: Sample Size Planning and Sample Evaluation with the Moment Method
R.A. Grimlund 

An Extended Multinomial-Dirichlet Model for Error Bounds for Dollar-Unit Sampling
E.M. Matsumura, K.-W. Tsui, and W.-K. Wong 

Forecasts of Earnings Per Share: Possible Sources of Analyst Superiority and Bias
J. Affleck-Graves, L.R. Davis, and R.R. Mendenhall 

Earnings Surprises and Prior Insider Trading: Tests of Joint Informativeness
S. Allen and R. Ramanan 

Discussion of "Earnings Surprises and Prior Insider Trading: Tests of Joint Informativeness"
D. Givoly 

Discussion of "Earnings Surprises and Prior Insider Trading: Tests of Joint Informativeness"
C.C.Y. Kwan 

Securities Market Response to Pension Fund Termination
S.-J. Hsieh, K.R. Ferris, and A.H. Chen 

Municipal Financial Reporting and Competition among Underwriters for New Issues of General Obligation Bonds
E.R. Wilson and J.P. Stewart 

Book Reviews

Editor / Rédacteur : Daniel Thornton  

Cost Management for Today's Advanced Manufacturing: The CAM-I Conceptual Designs - C. Berliner and J.A. Brimson (eds.)
A.J. Richardson and T. Dimnik 

Methodological Foundations of Standardsetting for Corporate Financial Reporting - J.C. Gaa
L. Smith