Research in Accounting Regulation: Volume 9

Main papers: auditor reporting for bankrupt companies - evidence on the impact of SAS 59, Van E. Johnson and Inder K. Khurana; the European Union - regulation moves financial reporting toward comparability, Kathleen R. Bindon and Helen Gernon; security price response associated with the accounting regulation of purchase combinations increasing goodwill, Kathleen Blackburn Hethcox; the effect of Peer review on audit economics, Gary Giroux, et al; reducing the incidence of fraudulent financial reporting evaluating the Treadway commission recommendations and potential legislation, Jerry R. Strawser et al; an empirical analysis of the comparability of disclosure tendencies within and across industries - the case of hazardous waste lawsuits, Philip Little et al. Perspectives: public accounting in an older society - some key personnel issues, Stephen E. Loeb. Research reports: aiding and abetting after Central Bank of Denver, Mark A. Segal; reforming accountants liability to third parties and the public interest, Ahemin Wang; the changing profile of the AICPA - demographics of a maturing profession, Stephen J. Young; audit conflict and coast standards in the defence industry, Norma C. Hotler; assessing the utility of continuing professional education for certified public accountants, Paul J. Streer et al. Book reviews: setting standards for financial reporting - FASB and the struggle for control of a critical process, by Rober Van Riper, reviewed by Elliott L. Slocum; accounting certification, educational and reciprocity requirements - an international guide, by Jack Fay, reviewed by Tonya K. Flesher; the Continental Bank journal of applied corporate finance, by Stern Stewart Management Service, Inc., reviewed by Nandinin Chandar; financial reporting in North America - highlights of a joint study, by Financial Accounting Standards Board, reviewed by Kevin Brown; reporting on environmental performance, by The Canadian Instituter of Chartered Accountants, reviewed by Susan Frazier. Editors notes: reporting reforms in the accounting profession - market tiers and changing trading rules make reform a necessity, Gary John Previts and Larry M. Parker.