Volume 5 in a series which aims to articulate allegiances underlying accounting practice and research; increase the social self-awareness of accountants; and, encourage them to form new alliances and assume responsibility for the profession's social role.
The FASB's recission of statement 33 may result in information asymmetries across investors, Charlse R. Enis and Lynn M. Pringle; accounting and the reporting of pollution information, Martin Freedman; gender effects of commitment of public accountants - a test of competing sociological models, Mary Anne Gaffney et al; a bridge between knowledge and action - ERA Seligman and the New York State corporate income tax, 1912-1917, Leonard Goodman and Paul J. Miranti, Jr.; formal codes - the delineation of ethical dilemmas, J.E. Harris and M.A. Reynolds; language and gender - the pervasiveness of sexism in accounting and business publications, Rita P. Hull and Donald W. Hicks; the fraud-on-the-market theory - its legal evolution and implications for auditing, H. Fenwick Huss et al; public policy implications of the effects of tax accounting on public utility rate making, Robert L. Peace and Al Y.S. Chen; civil rights and public accounting - constitutional challenges to accounting regulation in Canada, Alan J. Richardson; the central life interests and organizational professional commitment of men and women employed by public accounting firms, Donna L. Street et al; an analysis of ethical and epistemiological issues in the development and implementation of audit expert systems, Steve G. Sutton and J. Ralph Byington; unobserved costs of regulation - the case of firm specific tax leglisation, Charlotte J. Wright and Bud Lacy; enactment of shark repellents may be a violation of the duty of due care, Nancy Meade and Dan Davidson; the Foreign Corrupt Practices Act of 1977 and its ammendments in 1988, Zabi-hollah Rezaee; truth or truism - what do accounting researchers want?, Dan Subotnik.