CAR Vol 7 No 2 — Spring / printemps 1991

Editor / Rédacteur : William Scott, University of Waterloo  

Articles

Strong-Form Efficiency on the Toronto Stock Exchange: An Examination of Analyst Price Forecasts
L.D. Brown, G.D. Richardson, and C.A. Trzcinka 

La réaction des titres canadiens aux changements dans les prévisions de bénéfices comptables
J.-M. Suret and J.-F. L'Her 

The Reaction of Canadian Securities to Revisions of Earnings Forecasts
J.-M. Suret and J.-F. L'Her 

Master Limited Partnerships: An Examination of Changes in Dividend Distribution Policy
W.H. Shaw 

Discussion of "Master Limited Partnerships: An Examination of Changes in Dividend Distribution Policy"
D.B. Thornton 

Financial Disclosure Effects on Labor Contracts: A Nash Analysis
P. Chalos, J. Cherian, and D. Harris 

Selected Auditor Communications and Perceptions of Legal Liability
M.M. Jennings, D.C. Kneer, and P.M.J. Reckers 

A Model of Translation of Foreign Financial Statements under Inflation in the U.S. and Canada
R.R. Elitzur 

Distinctive Characteristics of Entities with an Internal Audit Department and the Association of the Quality of Such Departments with Errors
W.A. Wallace and R.W. Kreutzfeldt 

An Examination of the Effect that Commitment to a Hypothesis has on Auditors' Evaluations of Confirming and Disconfirming Evidence
B.K. Church 

Factors Affecting Auditors' Perceptions of Applicable Decision Aids for Various Audit Tasks
M.J. Abdolmohammadi 

Auditor Evaluation of Loss Contingencies
K. Raghunandan, R.A. Grimlund, and A. Schepanski 

Book Reviews

Editor / Rédacteur : Daniel Thornton  

Canadian Income Taxation: A Managerial Approach - W.J. Buckhold
A. Macnaughton 

The Management Control Function - R.N. Anthony
C.V. Simmons 

Understanding Audits and Audit Reports - M. Calpin
D. Neu 

EDP Auditing - K.W. Clowes
R. Weber