Research in Accounting Regulation: v. 6

The answer, Larry M. Parker and Gary John Previts; a study of public comment letters on the auditor's consideration of the going concern issue (SAS 59), Steven Kaplan and Kurt Pany; a critical assessment of FASB due process and agenda setting, Timothy Fogarty et al; conformance to GAAS reporting standards in municipal audits and the economics of auditing - the effects of audit firm size, CPA examination performance and competition, Terrence B. O'Keefe and Peter J. Westort; audit demand prior to regulation - the profession's role in the development of the insurance concept, Richard A. Turpen; an evaluation of the SEC's safe harbour rule for manager's forecasts, William Ruland and Samuel Tung; public policy, experience requirements and turnover in public accounting, Gary S. Robson et al; availability and cost of audit committee members, Mohammad J. Abdolmohammadi and Elliott S. Levy; disciplinary actions by the AICPA against individual members, 1980-1900, Donald E. Tidrick; peer reviews as a market signal - effective self-regulation?, Richard A. File et al. Perspectives: primacy - assets or income?, Oscar Gellein; accountancy in an investor fund economy regulation and reports to portfolio investors, Gary John Previts; in memory of Orace E. Johnson, Joni J. Young. Book reviews: changing roles of financial management getting close to business, Patrick J. Keating and Stephen F. Jablonsky, reviewed by Rodney Rogers; eagle on the street, David A. Vise and Steve Coll, reviewed by Alfred Michenzi; accountancy comes of age - the development of an American profession, 1886-1940, Paul J. Miranti, reviewed by Mary E. Harston.